Today’s society is diverse in many ways. At the same time, technological development creates new opportunities, including for people who until recently were at risk of professional exclusion. Employing people with disabilities is an ethical matter. On the other hand, it also offers a range of benefits for employers , which makes this topic worth exploring. What does employing a person with a disability mean for a company, and what kind of support can be obtained?
Employment of people with disabilities — what are the benefits?
Professional activation of people with disabilities leads to better social integration and, to some extent, reduces the burden on public finances. Modern technologies enable remote work or allow workplaces to be equipped with tools that make it possible to employ individuals with moderate disabilities. To encourage employers, several support programs and incentives have been introduced. Below are some of the key benefits of employing a person with a disability.
Exemption from PFRON contributions
The State Fund for the Rehabilitation of Disabled Persons (PFRON) is an institution that finances activities aimed at supporting the professional and social integration of people with disabilities . If a company decides to employ people with disabilities and meets certain conditions, it may be exempt from paying contributions to PFRON. These contributions are used to finance various forms of assistance and rehabilitation. The exemption applies to both basic and additional contributions imposed on employers who do not meet the required employment ratio of people with disabilities.
Reimbursement of costs for equipment and workplace adaptation
A significant advantage is the reimbursement of costs associated with employing a person with a disability . Depending on the type of disability, the needs of the employee may vary, and it is the employer’s responsibility to provide suitable working conditions . However, this does not necessarily mean high costs for the company, as employers can apply for reimbursement of expenses related to adapting and equipping the workplace . The reimbursement may vary but cannot exceed 90% of the incurred costs and cannot be higher than 15 times the average salary .
Reimbursement for training and language courses
Employers may also apply for reimbursement of costs related to professional training and language courses for employees with disabilities. It is possible to receive up to 80% reimbursement of incurred expenses, but as in the previous case, the total amount cannot exceed 15 times the average salary .
Subsidies for wages of employees with disabilities
Financial support is also available in the form of wage subsidies for employees with disabilities. Employers can receive funding covering between 50% and 100% of the minimum wage . The amount depends on the degree of disability and the type of employment contract. The subsidy is granted by PFRON for a period of 6 to 36 months . This support is intended to compensate for potential differences in productivity between employees with disabilities and those without.
Tax relief for employing people with disabilities
Another argument in favor of employing people with disabilities is tax relief. Companies can deduct part of the costs related to the salaries of employees with disabilities from their tax base . The deduction amounts to 50% of income-generating costs for employees with a mild disability. For employees with moderate or severe disabilities, the tax relief can reach 100% of income-generating costs related to their wages.
How to employ a person with a disability?
Despite the many benefits, some employers still have concerns about employing people with disabilities. One of the reasons is that the process can be more complex than hiring non-disabled employees.
What conditions must be met to employ a person with a disability?
First of all, the employer must be a contributor to PFRON . This contribution applies to companies employing at least 25 full-time workers. The company must also have a valid occupational health program aimed at improving working conditions and protecting employee health. This program must be approved by an occupational health physician and reported to the National Labour Inspectorate.
Before hiring, the employer must verify the candidate’s degree of disability . Disability levels may be mild, moderate, or severe, and they affect both work capabilities and the level of financial support and tax relief available. The employer must ensure that appropriate working conditions can be provided. This includes considering individual limitations and preferences such as working hours, breaks, leave, scope of duties, tools, and workplace safety measures.
A contract must be concluded specifying the terms of employment , including contract type, duration, salary, and responsibilities. The employment contract may be fixed-term or indefinite, full-time or part-time. Employment of a person with a disability must be reported to PFRON within 7 days of signing the contract. This notification is required to receive financial support and tax benefits.