Settlements with the State Fund for the Rehabilitation of Disabled Persons (PFRON)

Settlements with the State Fund for the Rehabilitation of Disabled Persons (PFRON) are a key part of running a business that employs people with disabilities.

Therefore, as part of EFEKTA’s services, we provide support in the correct and timely settlement of obligations with the State Fund for the Rehabilitation of Disabled Persons.

Our services in the field of settlements with the State Fund for the Rehabilitation of Disabled Persons (PFRON):

Correct settlements with the State Fund for the Rehabilitation of Disabled Persons require knowledge of the regulations and timely submission of documentation. We offer a comprehensive service so that your company avoids errors and optimises its liabilities.

  1. Preparation of statements and reports – preparation and submission of required documents.
  2. Additional financing service – assistance in obtaining additional financing for the employment of people with disabilities.
  3. Analysis of liabilities – controlling receivables and optimising costs.
  4. Consultation and advice – ongoing support on legislation and employer obligations.

Why choose us?

Transferring your PFRON settlements to EFEKTA not only saves you time, but also ensures that you have this area covered. What do you gain by working with us?

  • Precision and compliance
    Your documentation – forms and information to PFRON always meet the requirements of the law, which minimises the risk of errors and penalties.
  • Time to grow your business
    The formalities associated with the settlement of the State Fund for the Rehabilitation of Disabled Persons disappear from your desk, giving you space for strategic activities.
  • Flexibility
    We tailor our services to your business, regardless of size or industry.
  • Data security
    We use state-of-the-art tools to store and process the documentation, in line with the requirements of GDPR.

EFEKTA – settlements with the State Fund for the Rehabilitation of Disabled Persons under control

Don’t let the PFRON settlements slow down the growth of your business. Know that by choosing to cooperate with EFEKTA, you are getting a reliable partner who will take care of every detail related to handling of your obligations towards the State Fund for Rehabilitation of Persons with Disabilities.

Talk to us about your company’s needs. Make an appointment for a free consultation and find out just how simple your PFRON settlements can be. 

EFEKTA is your peace of mind in PFRON settlements..

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Answers to questions:

Who is obliged to pay into the PFRON fund?

Contributions to the PFRON fund are an obligation of employers with at least 25 FTE employees, if they do not reach the required employment rate for persons with disabilities.

What is the deadline for making contributions and submitting declarations and information to the PFRON fund?

Payments and declarations must be submitted by the 20th day of the month following the settlement period.

What are the types of declarations submitted by employers obliged to pay into the PFRON fund?
  1. DEK-1-0 (monthly declaration) – it is submitted if:
    • the employer does not achieve a disability employment rate of at least 6%,
    • the employer is not one of the employers listed below.
  2. DEK-1-a (monthly declaration) – it is submitted if:
    • the employer does not achieve a disability employment rate of at least 6%,
    • the employer is a state or local government budgetary unit, budgetary establishment, cultural institution or organisational unit involved in the protection of cultural assets recognised as a historical monument.
  3. DEK-1-b (monthly declaration) – it is submitted if:
    • the employer does not achieve a disability employment rate of at least 2%,
    • the employer is a public or non-public university, school, kindergarten, crèche, day care centre, regional care and therapy centre, intervention pre-adoption centre, re-socialisation institution or children’s club.
  4. DEK-1-u (annex to DEK-1-0, DEK-1-a or DEK-1-b declarations) – it is submitted if the employer reduces payment with a procurement allowance or availability allowance.
  5. DEK-2-a – it is submitted if:
    • the employer runs a preferential employment establishment,
    • the employer benefits from tax exemptions,
    • the employer makes payments under the relevant articles of the Rehabilitation Act.
  6. DEK-2-b – it is submitted if:
    • the employer operates as a vocational activity establishment,
    • the employer makes payments under the relevant articles of the Rehabilitation Act.
  7. DEK-2-u – it is submitted if:
    • the employer is a seller,
    • the employer pays according to Article 22b of the Rehabilitation Act, where irregularities are revealed,
    • the payment amount exceeds five times the costs of a reminder in enforcement proceedings.
  8. DEK-W – it is submitted if:
    • the employer has not designated a separate workplace for an employee who is no longer able to work in his or her current position due to an accident at work or occupational illness.
  9. DEK-R (annual declaration) – it is submitted if:
    • the employer was obliged to submit at least one declaration per year.
  10. DEK-Z (registration declaration) – it is submitted if:
    • the employer has changed its registration data (e.g. name, address) or is registering with the PFRON fund as an entity submitting declarations.

Source: Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych

When do I have to submit declarations to PFRON and when do I have to submit information?
  • If you are an employer obliged to make contributions, declarations should be submitted.
  • If you are a payment exempt employer, information should be submitted.