Employment • Remote work • PFRON
PFRON contribution savings calculator
See how employing someone formally certified in Poland as having a significant degree of disability could change your company’s monthly contribution to PFRON, Poland’s State Fund for Rehabilitation of Disabled Persons. Compare scenarios and let’s discuss a team suited to your needs.
A model for employers subject to the standard 6% employment indicator under Polish PFRON rules. It assumes additional employment and unchanged staffing throughout the month. Results show the contribution change before employment costs, excluding purchase-related reductions and other adjustments.
Your company — your assumptions
Enter full-time equivalents (FTE), rather than headcount. Two half-time positions equal 1 FTE. Current employment figures should match those counted for mandatory PFRON contribution settlements.
Your comparison results
Enter your figures and click “Calculate contribution change”. The form contains an example: 75 FTE and one new full-time employee with a significant degree of disability and a qualifying medical condition.
Estimated monthly contribution reduction
Before employment costs. Excluding SODiR wage subsidies.
1. Mandatory PFRON contribution
2. Wage subsidies — SODiR
The coefficients of 3 and 2 for qualifying medical conditions reduce the indicator required for mandatory PFRON contributions. They do not increase the actual employment share for SODiR. A company can be exempt from contributions while remaining below the wage subsidy threshold.
This is a preliminary indication. Employment figures for SODiR are determined under subsidy rules and may differ from those used for contributions. Reaching the threshold does not automatically establish entitlement to support.
Let’s discuss this scenario for your company.
We can discuss employment and tasks for the team. Please prepare your total FTE, current FTE of employees with disabilities and a short description of the processes that need support.
Discuss your company’s needs →Prefer to call? +48 661 259 194
Your figures stay in your browser. To discuss them, copy your result into your email.
What affects your PFRON contribution?
Under the standard model, mandatory contributions apply to employers with at least 25 FTE who do not meet the required employment indicator for people with disabilities. Employing people with disabilities can reduce the contribution or result in an exemption.
Properly documented qualifying medical conditions further reduce the required indicator. The calculator applies a coefficient of 3 for a significant degree and 2 for a moderate degree of disability, in addition to the actual FTE of employees with disabilities. Savings cannot exceed the contribution that would arise without the new employment.
How is the result calculated?
Simplified monthly contribution model: PLN 9,233.13 × 40.65% × max(0; 6% × total FTE − FTE of employees with disabilities − 3 × FTE with a significant degree and a qualifying condition − 2 × FTE with a moderate degree and a qualifying condition).
Below 25 FTE, the model assumes no obligation to pay the standard contribution. It does not reproduce every rounding rule and adjustment in declarations. Settlement requires average monthly employment figures and assessment of employee documentation.
Example: 75 FTE and one new employee
The company initially has no employees with disabilities. Employing one person full-time with a significant degree of disability and documented paraplegia increases employment to 76 FTE. In the model, the monthly contribution falls from approximately PLN 16,890 to PLN 2,102 — a difference of approximately PLN 14,788 before employment costs.
This example uses the basis applicable in 01 Sep 2026 – 30 Nov 2026. With an actual disability employment share of approximately 1.32%, a company with at least 25 FTE does not meet the 6% condition required for wage subsidies.
Are wage subsidies available?
Yes, subject to eligibility conditions. For an employee with a significant degree of disability, the basic amount is up to PLN 2,760 per month for full-time employment. Employers with at least 25 FTE must have an actual disability employment share of at least 6%. This threshold does not apply below 25 FTE.
Other considerations include payroll costs, timely settlement of liabilities and aid eligibility conditions. The list of conditions that increase wage subsidies differs from the list that reduces the required contribution indicator. The calculator does not determine a SODiR subsidy amount or add it to contribution savings.
Behind the figures is a team that does the work
I propose long-term employment as a manager, alongside an agreed team directly employed by your company. I organise and supervise remote work, drawing on over 15 years of experience. We will agree on the team, skills, tasks and start date to suit your organisation.
Explore the employment model and my experience →
Sources and calculation scope
- PFRON — employment figures, indicators and qualifying conditions (Polish)
- PFRON — average wage calculation bases (Polish)
- PFRON — wage subsidy eligibility conditions (Polish)
- PFRON — wage subsidy amounts (Polish)
The calculator provides a preliminary comparison using the standard 6% indicator. It does not cover employers subject to special rules, changes during the month or other exemptions. The annual equivalent is 12 times the monthly difference at an unchanged calculation basis and employment level; it is not a forecast of future rates. Calculations run locally in your browser and do not send the entered data.