The monthly subsidy to remuneration of a disabled employee

This article is written according to the legal status current as of: 2020-06-16

The monthly subsidy to remuneration of a disabled employee

What is it?

An employer who employs a disabled person is entitled to the monthly subsidy to that person’s remuneration from the State Fund for Rehabilitation of Disabled Persons (PFRON).

Who can you receive the subsidy for?

You may receive the subsidy for a disabled worker but only if the worker is included in the register of employed persons with disabilities compiled by PFRON.

You can apply for the support if you:

  • run a supported employment enterprise,
  • employ less than 25 employees in terms of full-time employment,
  • employ at least 25 employees in full time employment and the employment rate of disabled people in your company amounts to at least 6%,
  • run a business that is not in a difficult economic situation, according to the criteria specified in the provisions of European Union law on granting state aid,
  • run a business and you are not obliged to repay an aid, resulting from the previous European Commission decision recognizing the aid illegal and incompatible with the common market,
  • run a business and have not exceeded the amount of 10 million euro of annual aid for the employment of disabled workers.

What is the maximum amount of support?

Since the 1st of April 2014 employers running a supported employment enterprise as well as those from open labour market receive equal subsidy to remuneration of a disabled employee.

The maximum amounts of subsidy to remuneration of a disabled employee:

  • severe level of disability:
    • with special disease – 3 150 zł,
    • without special disease – 1 950 zł,
  • moderate level of disability:
    • with special disease – 2 100 zł,
    • without special disease – 1 200 zł,
  • mild level of disability:
    • with special disease – 1 050 zł,
    • without special disease – 450 zł.

The amount of subsidy received monthly cannot exceed 90 percent of monthly wage costs, that were actually and timely paid, the maximum amount of 75 percent of these costs may be granted to the employers carrying out economic activity defined in the provisions on proceedings in matters concerning public aid.

What should you do to receive the subsidy?

If you wish to receive the subsidy, you should submit an application form to PFRON or to a branch office of PFRON competent for the registered office of your business. You may submit documents via the Internet or in paper form, if their submission in electronic form is not possible.

Employee’s salary should be paid out before the day of submitting the application for the payment of the monthly subsidy.

When will you not receive the subsidy?

You will not receive the subsidy if:

  • you run a business and employing a disabled person in a given month does not make your disabled workers total net employment increase,
  • you employ a disabled person as a result of contract termination with the previous employee, unless his contract is terminated:
    • without the notice of termination referred to in Article. 52 §1 point 1 of the Labour Code,
    • on employee’s self-dismissal basis with the notice of termination,
    • by mutual consent,
    • due to a worker’s disability pension,
    • due to time at which it was concluded,
    • due to the date of work completion, for the execution of which the contract was concluded or
    • if you reduced the worker’s working hours at his request
  • the employee is adjudicated moderate or slight degree of disability and has a right to retirement.

Useful information:

Are not subsidized the benefits like:

  • sickness benefit paid out by Social Insurance (ZUS),
  • equivalents, including annual leave or washing clothes,
  • housing benefit and other allowances of the benefit system,
  • gratuities,
  • grants.

When an disabled employee is employed with more than one employer in the dimension of time not exceeding full working-time altogether, the subsidy will be granted proportionally to the working hours the employee works at a given workplace. The maximum amount of support remains stable and is not subject to any increases exceeding the full-time employment. Subsidy will be given in the first place to the employer who employed the person as a first.

If you have been given different amount than that you had applied for, within 14 days since receiving the information you can re-apply for the subsidy. PFRON President will decide about the amount of the subsidy again.

PFRON will transfer the amount due into your bank account within 25 days since submitting a complete and properly completed application.

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 9 January 2009 on a monthly subsidy to pay workers with disabilities,

Regulation of the Minister of Labour and Social Policy of 20 January 2010 amending the regulation on a monthly subsidy to pay workers with disabilities

Regulation of the Minister of Labour and Social Policy of 22 February 2011 amending the regulation on a monthly subsidy to pay workers with disabilities

Act of 7 December 2012 on the amendment of certain acts in connection with the implementation of the budget law

Development: Editorial team of Zielona Linia 

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