PFRON is the state’s targeted fund in terms of the regulations of public finances. It was adopted by force of the Employment of Disabled Persons Act of 9th of May, 1991, and is a legal entity. Presently, the Fund’s activities are in line with the Vocational and Social Rehabilitation and Employment of Disabled Persons Act of 27th August, 1997 (i.e. Journal of Law of 2008, Act 14, and Title 92).
The Fund’s income derives from: payments from the employers not achieving the obligatory rate of disabled persons employment, subsidies and bounties from the state budget, legacies, bequests and donations, voluntary payments from employers, incomes from interest rates from loans, business operations incomes, dividends and other payments.
The Fund’s organs constitute the Supervisory Board and the Fund’s Board.
Supervisory Board consists of the following members:

1. Chairman of Supervisory Board, who is the Government Plenipotentiary for Disabled Persons
2. Representative of the appropriate minister for public finance,
3. Representatives of non-governmental organizations.

Members of the Supervisory Board are appointed by the minister for social security upon the proposal of the Plenipotentiary or authorized organizations.
The Fund’s Board consists of: a President and two Vice Presidents.
The Board establishes voivodship divisions of PFRON and the scope of their operations. A President is appointed and revoked by the Chairman of the Board of Ministers, upon the proposal of the appropriate minister for social security.
 

PFRON revenue is allocated for the following:

• to reimburse higher costs borne by an employer employing disabled persons (subsidizing a remuneration for disabled employees and reimbursement of social security deductions),
• to reimburse social security deductions of disabled persons undertaking a business activity and disabled farmers and their disabled householders,
• support of the existing and endangered by disposal work places of disabled persons,
• to subsidize tasks deriving from the government and municipal programs for disabled persons,
• dedicated programs for vocational, social and medical rehabilitation of disabled persons,
• subsidize sports, cultural, recreation and tourism activities for disabled persons,
• subsidize procurement of rehabilitation equipment, orthopedic and aid devices granted to disabled persons by virtue of separate regulations,
• to subsidize a disposal of architectural barriers, communication and technical obstacles for individual needs of disabled persons,
• to finance organizational expenses and operations of therapeutic activity workshops,
• to subsidize construction works, extension or modernization works of rehabilitation premises,
• to reimburse adaptation and adjustment costs of existing work places and equipment of new ones for disabled persons,
• to subsidize commencement of business/ agricultural activity or establishing a social cooperative by a disabled person,
• to co-finance projects supported by aid of European Union.

PFRON cooperates with local governments (samorząd wojewódzki and samorząd powiatowy) which receive financial aid for realization of tasks and activities dedicated to disabled persons.