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Generic Tax Name Payments to the National Disabled Persons Rehabilitation Fund
Tax name in the national language Wpłaty na Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych
Tax name in English Payments to the National Disabled Persons Rehabilitation Fund
Member State PL-Poland
Tax in force since 1991/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

National Disabled Persons Rehabilitation Fund.

 
Geographical Scope

Teritory of Poland.

 
Taxpayers

Employer who employs at least 25 employees (full-time equivalent) if percentage of disabled employees is less than 6%.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

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.

 
Rate(s) Structure

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.

 
Tax due date

Payment is made monthly, by the 20th of the following month in which the circumstances causing payment duty occur.

 
Tax collector

The chairman of Supervisory Board of the National Disabled Persons Rehabilitation Fund.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ca

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,915.00 PLN 0.24
2011 3,819.00 PLN 0.24
2010 3,370.00 PLN 0.23
2009 3,429.00 PLN 0.25
2008 3,373.00 PLN 0.26
2007 2,860.00 PLN 0.24

Comments