Contributions to the State Fund for Rehabilitation of Disabled People
They are paid by employers who, pursuant to the provisions of the Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities (Chapter 5), employ at least 25 full-time equivalent employees and do not employ disabled people or the percentage of disabled employees is lower than 6%. In the case of public and private higher education institutions, schools, kindergartens and other forms of pre-school education as well as care and education centres, the employment rate of people with disabilities is 2%.
Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities
Place of publication: (Dz. U. z 2020 r. poz. 426, z późn. zm.)