Taxes in Europe Database v2
Act of 27th August, 1997 on the Vocational and Social Rehabilitation and Employment of Disabled Persons (consolidated text: Journal of Law of 2011, No 127, item 721 with subsequent amendments).
National Disabled Persons Rehabilitation Fund.
Teritory of Poland.
Employer who employs at least 25 employees (full-time equivalent) if percentage of disabled employees is less than 6%.
Monthly payment is a product of 40.65% of average wage in previous quarter and number of employees which correspond to the difference between employment fulfilling the 6% condition and the real employment of disabled person.
The payment is lowered for purchase of services (with exception of trade) or production from an employer who employs at least 25 employees (full-time equivalent) from which at least 30% are disabled to a significant degree of disability or who are blind, mentally ill or mentally handicapped.
The following non-profit entities are exempted from payment:
1) nursing homes;2) hospices;3) public and private agencies whose sole business is social and therapeutic rehabilitation of persons with disabilities, education or caring for people with disabilities.
Payment is made monthly, by the 20th of the following month in which the circumstances causing payment duty occur.
The chairman of Supervisory Board of the National Disabled Persons Rehabilitation Fund.