The Polish State Fund for Rehabilitation of Disabled Persons (PFRON) is a targeted financial fund established by the Act on Social and Vocational Rehabilitation and Employment of Disabled Persons, adopted on August 27, 1997. The Fund’s financial resources are expended on facilitation of vocational rehabilitation, social rehabilitation and employment of people with disabilities.
PFRON has been operating since 1991.
The Fund’s financial assistance includes:
• subsidies for employers from sheltered and open labour markets who bear extra costs of employment of people with disabilities (wage and salary subsidies),
• reimbursement of the costs of accommodation, adaptation and equipment of workstations for disabled persons,
• co-financing the creation and operation of occupational therapy workshops and vocational activation workshops,
• contracting tasks associated with social/vocational activation of people with disabilities to NGOs and foundations,
• co-financing systemic projects implemented with the aid of EU funding,
• supporting individuals with disabilities through:
o grants to start one’s own commercial or agricultural business, or grants to cover a social enterprise contribution,
o reimbursement of social security contributions for disabled individual traders, farmers, and farmers who are obliged to pay the social security contribution for a family member,
o subsidies for: improvement of infrastructural and communication accessibility, purchase of rehabilitation equipment, orthopaedic aids and other auxiliary equipment as well as rehabilitation holidays,
o financing active labour market measures for persons registered as unemployed or as job seekers (training courses, apprenticeships etc.),
o PFRON Programmes
A proportion of PFRON’s funds, earmarked predominantly for individuals with disabilities, are distributed through local and regional government entities.
PFRON’s revenues are chiefly compulsory monthly contributions from employers who employ at least 25 employees (full time equivalent), and the ratio of employment of people with disabilities in their workplace is lower than 6%. In the case of state and non-public schools, teacher training institutions as well as care and social rehabilitation centres the ratio amounts to 2% . .
Employers who have achieved the ratio of employment of disabled persons amounting to 6% and more are exempt from the compulsory PFRON contributions. Moreover, non-profit entities whose activity is limited to social and medical rehabilitation or education and care for people with disabilities are also exempt from the contributions.