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One-off refund of social insurance contributions

This article is written according to the legal status current as of: 2024-01-12

The refund of the social insurance premiums

What is it?

It is a labour market instrument whose aim is to financially support employers who decide to employ an unemployed person sent by the district labour office.

The one-off refund is granted under the terms of the admissibility of de minimis aid.

Who can benefit from this kind of financial support?

The refund may be granted to the employer who provides the assigned unemployed person with full-time employment for at least 12 months and after this period the person is still employed. Then, the employer may receive the refund of the costs already borne on the social insurance contributions.
It is a one-off refund, which means that the employer may receive the refund only once for each contract concluded between him/her and the district labour office.

What should you do if you want to receive this kind of support?

You should submit a complete and properly filled in application form to a chosen district labour office.

Remember!

You should apply to the district labour office before you employ the assigned unemployed person. Only after you receive positive decision from the labour office, conclude a contract specifying the conditions of the one-off reimbursement the assigned person should be employed.

Why is it worth applying for?

You may obtain the one-off refund of the costs borne on social insurance contributions in the amount that cannot exceed 300% of the minimum remuneration for work (Check the current rates).

good to know!

Before you apply please read carefully the rules of applying for the one-off refund to a given labour office. Internal regulations may contain additional conditions as well as the maximum amount of refund for that particular office.

Legal basis
Act of 20 April 2004 on employment promotion and labour market institutions (Article 47)

Regulation of the Minister of Labour and Social Policy of 7 January 2009 on the organization of intervention and public works, and a one-off reimbursement for paid social security contributions

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.