The disability levy in Poland is a financial obligation for employers who couldn't meet the required quota for employing disabled workers. It is paid to the State Fund for Rehabilitation of Disabled Persons (PFRON).
Who is Obligated to pay?
Employers with 25 or more full-time equivalent employees (FTEs) must meet a 6% quota for employing disabled workers.
If this quota is not met, the employer must pay a monthly levy for each missing disabled worker.
Calculation:
Determine the Required Number of Disabled Employees:
Multiply the total number of employees (FTEs) by 6%.
Example: For 70 FTEs (70 x 6%) = 4.2, then we apply 40.65% of the average monthly salary which is 8,161.62 PLN
4.2 x 40.65% x 8161.62 = 13,934.33 / 70 = 199.06 PLN
For easier calculation we can use the PFRON calculator to get the amount needs to be paid https://kalkulatory.gofin.pl/kalkulatory/kalkulator-biezacych-wplat-na-pfron
The disability levy is calculated and paid monthly to PFRON.
The calculation is verified per month using the PFRON Contribution calculator tool, to ensure the average monthly salary is correct as per government guidance.
The Average salary from the previous quarter is used to determine the PFRON contribution for the current quarter.
Payroll use the contribution calculator tool to collect the correct applicable average salary to perform the calculation for each month.
Period (Month of Contribution) | Applicable Average Salary |
January - March 2025 | Average salary from Q3 2024 |
April - June 2025 | Average salary from Q4 2024 |
July - September 2025 | Average salary from Q1 2025 |
October - December 2025 | Average salary from Q2 2025 |
Submitter: Nour Suleiman
Source: PY Vendor