The basic criterion behind the obligation to pay contributions to the State Fund of Rehabilitation of Disabled Persons is the employment figure in your company.
Who has to pay contributions to us?
The basic criterion behind the obligation to pay contributions to the State Fund of Rehabilitation of Disabled Persons is the employment figure in your company.
Contribution payers
If you are an employer who:
- has managed to employ in a given month 25 full-time employees (considering the number of hours),
- and does not hire disabled people or if your disabled employees constitute 6 % of your staff (and if you are not a university, school, educational care institution or rehabilitation center) or 2% (if you are a university, school, educational care institution or rehabilitation center),
you have to pay contributions to PFRON.
Entities exempted from contribution payment
If you are an employer who:
- has reached in a given month the employment figure of at least 25 full-time employees (considering the number of hours),
- And your disabled employees constitute at least 6% or at least 2% of your staff,
- Is a non-profit social assistance home or a hospice,
- or is a treatment & care center (since July 1st, 2016),
- or is a public or non-public non-profit organizational unit whose sole area of activity is social and therapeutic rehabilitation, education of disabled people or care provided to disabled people,
- or whose workplace is under liquidation or has gone bankrupt,
- or is a diplomatic mission, consular office or delegacy and foreign mission
you are exempted from the obligation to pay contributions to PFRON.