Zatrudnienie osób ze schorzeniami szczególnymi jako sposób na obniżenie wpłat na Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych

Adriana Politaj

Abstract

Persons with disabilities are included in sub-populations at risk of economic and social exclusion due to unemployment. They are generally considered less efficient, requiring special care and working conditions. In Poland, as in many other countries, employers are obliged to employ disabled people 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. The purpose of this study is to identify and characterize one of the instruments used in Poland to reduce employers’ contributions to the National Fund for Rehabilitation of Handicapped Persons (PFRON)