PFRON Subsidies 2026: Current Rates and Limits

Many Polish entrepreneurs still treat PFRON solely as a form of tax. This is a strategic mistake. In 2026, amid rising wage pressure, the SODIR system (Subsidy and Reimbursement Management System) remains one of the last bastions for legal labor cost optimization in Poland.

However, the market is rife with myths. Outdated tables with inflated projected amounts that never came into effect are still circulating online. Speaking as a practitioner: the mathematics of PFRON are ruthless. If you fail to account for the labor cost limit (the so-called 75% rule) or retiree status, your business plan will crumble during the first audit.

This article is your roadmap through hard data for 2026—no sugarcoating, just real calculations.

Real Subsidy Amounts (SODIR) in 2026

Forget estimates. Below are the only valid base and increased rates to be entered into the Wn-D application.

Important distinction:

1. Base Amount: Applicable to every disability certificate of a given degree.

1. Special Condition (codes 02-P, 01-U, 06-E, 12-C, 04-O): Applicable ONLY if one of these codes (e.g., mental illness, epilepsy, visual impairment) appears on the certificate or a medical statement.

Table 1: Monthly subsidy for a full-time position (2026)

Data as of January 27, 2026.

The "Safety Valve" Mechanism: Labor Cost Limit

This is where 90% of companies make an Excel error. PFRON will not blindly transfer the amount from the table. The subsidy cannot exceed a specific percentage of the labor costs incurred by the employer (gross salary + employer’s social security contributions):

• 75% of labor costs – for employers conducting business activities (i.e., you, if you are a company).

• 90% of labor costs – for NGOs and entities not conducting business activities.

Example Trap:You hire a person with a light disability (special condition) for 1/2 time at the minimum wage. Theoretically, 632.50 PLN (half of 1,265 PLN) is due. But if 75% of their labor costs amount to less than that—you will only receive up to the 75% limit.

Case Study: How much will a logistics company ACTUALLY save?

Let’s look at a typical scenario. A logistics company near Warsaw employs 60 people. Every month, it pays approximately 15,000 PLN in PFRON "penalties" for failing to meet the 6% employment quota.

Decision: Hire 4 employees for the monitoring/asset protection department.Candidate Profile: Moderate degree, special condition (04-O – vision, but capable of working at monitors with overlays).

Monthly Calculation:

1. PFRON Payment Reduction: Hiring 4 people with 60 employees total achieves the 6% ratio. Gain: ~15,000 PLN (avoided penalty).

1. SODIR Revenue (Subsidy): 2,585 PLN per person. Calculation: 4 people x 2,585 PLN = 10,340 PLN.

1. Employment Costs (2026 Minimum Wage + Social Security): Assuming a total employer cost of ~5,600 PLN per person. Cost: 4 x 5,600 PLN = 22,400 PLN.

FINAL BALANCE:The company spends 22,400 PLN on salaries but receives back 10,340 PLN (SODIR) and avoids a 15,000 PLN penalty.

• Real cost of 4 employees: 22,400 - 10,340 - 15,000 = -2,940 PLN.

Conclusion: The company gains 4 extra employees and keeps nearly 3,000 PLN in its pocket compared to hiring no one and paying the penalty. This is the PFRON financial leverage effect.

The "Incentive Effect" Protocol – Not a Penny Without It

In 2026, the subsidy is treated as public aid. You cannot hire an employee and remember about PFRON a month later. You must demonstrate the so-called "incentive effect".

• Quantitative Method (Safest): Hiring a disabled employee must result in a net increase in the company’s total employment (compared to the average of the last 12 months).

• Qualitative Method (Emergency): If employment hasn't increased, you can receive a subsidy ONLY if the vacancy resulted from:
  • Voluntary resignation by a previous employee.
  • Termination for cause (disciplinary).
  • Retirement or disability pension.
  • Expiraton of a fixed-term contract.

Red Alert: You will never receive a subsidy for a position created by a layoff (redundancy) or a mutual agreement initiated by the employer!

PFRON Penalties – 2026 Formula

If you don't employ enough people with disabilities, you pay. The rate is linked to the average wage in the economy, which is at a record high in 2026.

Monthly Payment Formula:

$K = 0.4065 \times PW \times (0.06 \times ZO - ZN)$

• K – Monthly payment amount.

• PW – Average wage from the previous quarter.

• ZO – Total employment (full-time equivalents).

• ZN – Employment of persons with disabilities (FTEs).

In practice, this means a "penalty" of approximately 3,500 – 3,600 PLN for every missing FTE toward the 6% quota.

Workplace Equipment Reimbursement

PFRON reimburses up to 15 times the average wage for equipping a workstation for a person registered as unemployed or seeking work referred by the Labor Office (PUP).

What can you buy?

• Computer hardware and software.

• Office furniture (desks, ergonomic chairs).

• Production machinery (if operated by the person).

Condition: You must maintain this position for 36 months. If you dismiss the employee early without finding a replacement, you must return the funds with interest.

What to Avoid? (The Blacklist of Errors)

1. Hiring retirees with a light disability: For an employee with established retirement rights and a light disability degree, NO SODIR subsidy is granted. (Subsidies still apply for moderate and significant degrees) .

1. Missing payment deadlines: If you are 14 days late with ZUS payments, the Wn-D application for that month will be rejected. PFRON and ZUS systems are integrated.

1. Incorrect condition codes: A "05-R" (motor) code with a moderate degree grants 1,550 PLN, not 2,585 PLN. Do not enter the higher amount unless the specific special code is present.

FAQ – Frequently Asked Questions

1. Are the 2026 subsidy amounts gross or net for the employee? These are amounts for the EMPLOYER as a cost reimbursement. The employee receives their standard salary; the subsidy is not a "bonus" for them.

1. What if the employee works part-time (1/2)? The amounts from Table 1 are divided proportionally.

1. Can I combine PFRON penalty reductions with SODIR subsidies? Yes. If you reach a 4% ratio (instead of 6%), you pay a smaller penalty (for the missing 2%) and collect SODIR for the 4% already employed.

1. Is "05-R" (motor) a special condition? No. It is treated at the base rate.

1. When does the money reach the account? After submitting a correct Wn-D form, it usually takes about 7-10 business days in 2026.

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