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Reimbursement of the training costs of employees with disabilities

This article is written according to the legal status current as of: 2023-01-20

Reimbursement of the training costs of employees with disabilities

When may you apply for reimbursement of the training costs of employees with disabilities?

If you bore the costs of such a training, you can apply for reimbursement of that costs.

What is the maximum amount of support?

If you apply for a refund, you may receive up to 70% of the training costs. However, the maximum amount that may be refunded is the amount that equals twice the average remuneration for work per one disabled person taking part in the training.

What expenses may be refunded?

If you send a disabled employee for a training, you may apply for a refund of:

  • remuneration paid out to a person responsible for the realization of the training,
  • remuneration paid out to a sign language interpreter or reader for the blind, or the guardian of physically disabled person with a severe degree of disability,
  • travel costs of the training staff and trainees,
  • travel costs of the guardian of an employed disabled person with a severe degree of disability,
  • costs borne on accommodation and food of the training staff and trainees, a sign language interpreter or reader for the blind,
  • the cost of consultancy services relating to the training,
  • the costs of administrative and office services, which are the current expenditures related to the implementation of that training,
  • the costs of renting the premises, directly related to the implementation of the training,
  • depreciation of tools and equipment insofar as they are used for training, with the exception of tools and equipment that were purchased with the support of public funds during the period of seven years prior to the implementation of training,
  • the costs of training materials,
  • the costs of employing a person for the position of the disabled employee that is delegated to the training and for the period of time he participates in that training.

What should you do to receive the refund?

You should submit an application form to the organizational unit competent for the employment of a disabled person that is designated by the district governor or the mayor of the city with the district rights.

The application form should contain:

  • the name and address of the employer,
  • legal status of the employer,
  • the employer’s tax ID number (NIP) and REGON state statistical number,
  • the employer's bank account number,
  • requested amount that is to be refunded,
  • information about the planned costs that are to be borne,
  • information about the training and the reasons for its choice,
  • information about the number of people with disabilities who will participate in the training,
  • information about the total employment, including people with disabilities,
  • a statement that the employer is or not in the arrears with the National Disabled Persons Rehabilitation Fund (PEFRON),
  • if you are a great entrepreneur, to the application form you must attach the description of the training project, including information about the project and the anticipated results of its implementation,
  • information about the amount of aid that you have or not received so far from the public means and from the de minimis help.

Useful information:

Costs that incurred prior to signing the contract are not reimbursable.

Legal basis

Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities,

Regulation of the Minister of Labour and Social Policy of 30 March 2009 on the conditions and procedure for reimbursement of training costs of workers with disabilities.

Development: Editorial team of Zielona Linia


Remember! All the materials posted on the portal www.zielonalinia.gov.pl have been drawn up by the editorial group and are for your information. The editors have put a considerable effort to make the provided information accurate and reliable. However, the information does not constitute a binding interpretation of the law.