Ulgi we wpłatach i ich konsekwencje dla sytuacji finansowej Państwowego Funduszu Rehabilitacji Osób Niepełnosprawnych

Andrzej Koza

Abstract

The purpose of this study is to identify and characterize the instruments used in Poland to reduce employers’ contributions to the State Fund for Rehabilitation of Handicapped Persons. In Poland, as in many other countries, it is compulsory to hire people with disabilities by employers if they employ more than 25 full-time employees. If the statutory employment rate of people with disabilities is not achieved, fines are imposed on them. At the same time, the legislator has created instruments to reduce or avoid these penalties. As a result of the research, it was found that the creation of the possibility of avoiding penalties for nonemployment of disabled people by the Polish legislature was becoming increasingly popular among employers obliged to pay penalties. Their popularity and scale have become an increasing financial problem of the State Fund for the Rehabilitation of Handicapped Persons, which lost one third of its incomes each year.