VAT exemption for small businesses in the EU – SME scheme
Since 2025, the amount of monthly wage subsidies paid by the State Fund for Rehabilitation of Disabled Persons (Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych, PFRON) has increased. Recalculation for receiving increased co-financing can be submitted from July 2024.
Since 2025, the amount of the monthly wage subsidy for employees with a disability category and working full-time, paid to the employer, has increased to the following amounts:
For persons diagnosed with a mental illness, with visual impairment (blind), these amounts will be:
Applications for higher amounts can be submitted from the beginning of January 2025, with the possibility of correcting documents for periods from July 2024.
Employers with at least 25 full-time employees are required to make monthly contributions to PFRON in the amount of 40.65% of the average wage (PLN 8,161.62 in the third quarter of 2024) multiplied by the number of employees corresponding to the difference between total employment and the employment of employees with a disability category, which is at least 6%. The amount of contributions to PFRON from 1 December 2024 to 28 February 2025 is PLN 3,317.70.
Information on co-financing of wages of employees with a disability category is available at the link.
Author: Natalia Grishchenko
19.01.2025
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