[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-employing-disabled-persons":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"employing-disabled-persons","Employing a person with a disability: duties and PFRON subsidies","Shorter working hours, extra leave, PFRON payments at 25 FTE and wage subsidies up to PLN 2,760. What an employer in 2026 needs to know.","\u003Cp>An employee with a certified degree of disability has the same rights as other staff, plus several special entitlements: lower working-time norms, an additional break, and — for the significant or moderate degree — additional leave. In return, the employer may receive a monthly subsidy to the wage from PFRON, and a company with at least 25 FTE will avoid the mandatory payments to the fund by hiring such a person. Below are the rules in force in 2026 under the Act on the Rehabilitation of Disabled Persons (consolidated text: Journal of Laws 2026, item 884).\u003C\u002Fp>\n\u003Ch2>Who the law treats as an employee with a disability\u003C\u002Fh2>\u003Cp>Status is determined by the document, not the condition itself. Most often it is a disability degree certificate (significant, moderate or mild) issued by the certification panel. The Act also recognises certain opinions of the ZUS certifying physician. The degree matters in practice: it determines the working-time norms, the right to additional leave and the amount of the PFRON subsidy.\u003C\u002Fp>\n\u003Cp>Once the employee hands over the certificate, from that day the employer should apply the special rules and keep a copy of the document in the personal file.\u003C\u002Fp>\n\u003Ch2>Working time, breaks and leave\u003C\u002Fh2>\n\u003Cp>Special norms follow from Articles 15–20 of the Rehabilitation Act. In brief:\u003C\u002Fp>\n\u003Ctable>\n\u003Cthead>\u003Ctr>\u003Cth>Entitlement\u003C\u002Fth>\u003Cth>Mild degree\u003C\u002Fth>\u003Cth>Significant or moderate degree\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\u003Ctd>Daily and weekly working-time norm\u003C\u002Ftd>\u003Ctd>8 hours \u002F 40 hours\u003C\u002Ftd>\u003Ctd>7 hours \u002F 35 hours\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Night work and overtime\u003C\u002Ftd>\u003Ctd>prohibited\u003C\u002Ftd>\u003Ctd>prohibited\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Additional break counted into working time\u003C\u002Ftd>\u003Ctd>15 minutes a day\u003C\u002Ftd>\u003Ctd>15 minutes a day\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Additional annual leave\u003C\u002Ftd>\u003Ctd>none\u003C\u002Ftd>\u003Ctd>10 working days a year\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Paid leave for a rehabilitation stay\u003C\u002Ftd>\u003Ctd>none\u003C\u002Ftd>\u003Ctd>up to 21 working days, once a year\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>Some rules that are easy to forget:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Reduced norms cannot lower a wage paid as a fixed monthly amount. For an hourly rate it must be increased proportionally.\u003C\u002Fli>\n\u003Cli>The ban on night work and overtime and the reduced norms do not apply to persons employed as guards, nor when, at the employee's request, consent is given by the doctor performing preventive examinations. The employer covers the cost of such an examination.\u003C\u002Fli>\n\u003Cli>The first additional leave becomes due only after one year of work counted from the date of being assigned the significant or moderate degree.\u003C\u002Fli>\n\u003Cli>Additional leave and the rehabilitation stay together may not exceed 21 working days in a calendar year.\u003C\u002Fli>\n\u003Cli>A person with the significant or moderate degree may also leave work with pay for specialist examinations, procedures or to collect orthopaedic equipment, if these cannot be handled outside working hours.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch2>Reasonable accommodation and workstation adjustment\u003C\u002Fh2>\n\u003Cp>Article 23a of the Act imposes on the employer the duty to introduce necessary reasonable accommodations, i.e. adjustments tailored to the reported needs of a specific person. This applies not only to employees but also to candidates in recruitment, interns and trainees. It may be, for example, a change in the desk layout, screen-reader software, flexible hours or working on the ground floor. The limit is a disproportionate burden, which is not deemed to arise if the cost is covered to a sufficient extent by public funds. An unjustified refusal of accommodation is treated as a breach of the principle of equal treatment in employment.\u003C\u002Fp>\n\u003Ch2>PFRON wage subsidy in 2026\u003C\u002Fh2>\n\u003Cp>The main form of support is the monthly wage subsidy. For periods from July 2024, and therefore also in 2026, the maximum amounts for a full-time employee are:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>PLN 2,760\u003C\u002Fstrong> for a significant degree of disability,\u003C\u002Fli>\n\u003Cli>\u003Cstrong>PLN 1,550\u003C\u002Fstrong> for a moderate degree,\u003C\u002Fli>\n\u003Cli>\u003Cstrong>PLN 575\u003C\u002Fstrong> for a mild degree.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>If the certificate indicates mental illness, intellectual disability, pervasive developmental disorders, epilepsy or (for the significant and moderate degree) blindness, the amounts rise to PLN 4,140, PLN 2,585 and PLN 1,265 respectively. For part-time work the subsidy decreases proportionally. The entrepreneur will receive at most 75% of the actual labour costs incurred.\u003C\u002Fp>\n\u003Ch3>Conditions to be met\u003C\u002Fh3>\n\u003Cul>\n\u003Cli>Employment under an employment contract (umowa o pracę). The subsidy is not available for mandate contractors (umowa zlecenie) or specific-task contractors.\u003C\u002Fli>\n\u003Cli>Disability-confirming document from the first day of work (unless the disability arose during employment).\u003C\u002Fli>\n\u003Cli>At 25 FTE or more: an employment indicator for persons with disabilities of at least 6%.\u003C\u002Fli>\n\u003Cli>Non-cash salary payment (to the employee's account or by postal transfer) and timely payment of salary and ZUS contributions. PFRON allows a payment delay of up to 14 days.\u003C\u002Fli>\n\u003Cli>No arrears to PFRON exceeding PLN 100 in total.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch3>How to file the application\u003C\u002Fh3>\n\u003Col>\n\u003Cli>Register the company in the SODiR system run by PFRON.\u003C\u002Fli>\n\u003Cli>Pay the salary for the given month. The application can be filed only after payment.\u003C\u002Fli>\n\u003Cli>Submit the Wn-D application together with the INF-D-P information by the 25th day of the following month. For September 2026 the deadline falls on 26 October 2026, as 25 October is a Sunday.\u003C\u002Fli>\n\u003Cli>Watch subsequent months: the subsidy does not come automatically, the application is filed for each month separately.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Ch2>Other forms of support for the employer\u003C\u002Fh2>\n\u003Cp>Besides the wage subsidy, the Act provides reimbursements of one-off costs:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Workstation equipment\u003C\u002Fstrong> for a person registered at the labour office as unemployed or jobseeking: reimbursement up to fifteen times the average wage. The agreement is concluded with the starost (district governor) before the expenditure is incurred, and the employment must last at least 36 months.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Adaptation of premises, equipment and software\u003C\u002Fstrong> for the needs of employees with disabilities, also subject to 36-month employment. Only additional costs arising from the disability are reimbursed.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Assisting employee\u003C\u002Fstrong> for a person with a disability: reimbursement of part of the cost of their employment in proportion to the time spent on assistance, and of training costs.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch2>PFRON contributions at 25 FTE and above\u003C\u002Fh2>\n\u003Cp>An employer with at least 25 FTE whose employment indicator for persons with disabilities does not reach 6% must make monthly payments to PFRON. The amount is 40.65% of the average wage multiplied by the number of missing posts. The declaration and the payment are made by the 20th day of the following month.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Example:\u003C\u002Fstrong> a company employs on average 50 people on full-time contracts, including one with a certificate. Two FTE are missing to reach 6% (6% of 50 is 3), so each month it pays 2 × 40.65% of the average wage. Hiring two more persons with certificates not only removes this payment, but also opens the way to subsidies on their wages. Companies below 25 FTE do not pay at all, and the subsidy can be received regardless of the indicator.\u003C\u002Fp>\n\u003Ch2>The most common mistakes\u003C\u002Fh2>\n\u003Cul>\n\u003Cli>Planning a schedule with overtime or a night shift without the doctor's consent.\u003C\u002Fli>\n\u003Cli>Lowering the salary after switching to the 7-hour daily norm.\u003C\u002Fli>\n\u003Cli>Late salary or ZUS contribution, due to which the subsidy for the whole month is lost.\u003C\u002Fli>\n\u003Cli>Calculating the indicator by number of persons instead of by FTE.\u003C\u002Fli>\n\u003Cli>No copy of the certificate in the file from the first day of work.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>The basics of the contract on which the subsidy depends are described in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-o-prace-employment-contract\">what an employment contract is\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We run HR and payroll with special working-time norms taken into account, calculate the employment indicator, prepare Wn-D applications and PFRON declarations and watch the deadlines on which the subsidy depends. Details are on the \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Femployees\">employee HR\u003C\u002Fa> page, and for unusual matters, e.g. planning recruitment or workstation adjustment, our \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Fadvicing\">HR advisory\u003C\u002Fa> helps.\u003C\u002Fp>","2026-10-09"]