The 25th Employee in Poland (2026): Why One Additional Hire Can Change Employer Costs
A Polish employer with 24 full-time-equivalent employees can hire one additional person and trigger a monthly statutory cost that did not previously apply.
Samarthya Pandey
Under Poland’s PFRON rules, an employer reaching 25 full-time equivalents (FTE) may become liable for contributions to the State Fund for the Rehabilitation of Disabled Persons if it does not meet the required employment ratio for people with disabilities.
For a standard employer with no qualifying disabled employees, the modeled monthly contribution at 25 FTE is PLN 5,629.90 in October 2026.
At 24 FTE, the corresponding contribution is zero. At 50 FTE, with the same disability-employment ratio, it reaches PLN 11,259.80 per month.
This difference is not driven by employee salary, recruitment agency fees, or the cost of onboarding. It arises from a statutory obligation that depends on the employer’s total qualifying workforce.
Ivvora modeled PFRON contributions at 24, 25, 30, 40, and 50 FTE using Poland’s published 2026 wage references and varying levels of qualifying disability employment.
The results show why an employer’s hiring budget cannot always be calculated by multiplying the cost of one employee by the number of new positions.
What Happens When a Polish Employer Reaches 25 Employees?
Under Article 21 of Poland’s Act on Vocational and Social Rehabilitation and Employment of Persons with Disabilities, the standard PFRON contribution obligation applies to employers meeting two conditions:
- Their qualifying monthly employment reaches at least 25 full-time equivalents.
- Their qualifying disability-employment ratio remains below the generally required 6%.
The test is based on full-time-equivalent employment, not simply the number of people on the payroll.
An employer with 27 individual employees might remain below 25 FTE if some work part-time. Conversely, a company with 25 full-time employees can meet the threshold even if it operates only one business location.
The employer must also assess whether it qualifies for a statutory exemption or a different required ratio.
For ordinary private-sector employers, including software companies, the 6% requirement is the relevant standard.
Certain educational and childcare institutions are subject to a 2% framework, with additional calculation rules in some circumstances.
Source: PFRON, Who Is Required to Pay.
How Is the Monthly PFRON Contribution Calculated?
PFRON publishes the following standard formula for employers subject to the 6% requirement:
K = 0.4065 × PW × [(ZOG × 0.06) − ZON]
Where:
| Variable | Meaning |
|---|---|
| K | Monthly PFRON contribution |
| PW | Applicable official average monthly wage |
| ZOG | Total qualifying employment, measured in FTE |
| ZON | Qualifying employment of people with disabilities, measured in FTE |
| 0.4065 | Statutory 40.65% coefficient |
| 0.06 | Standard required 6% disability-employment ratio |
The formula determines the contribution by multiplying 40.65% of the applicable average wage by the shortfall in qualifying disabled-employee FTE.
Where the employer is below the 25-FTE threshold, the ordinary contribution is not triggered. Where the applicable disability-employment requirement is met, the shortfall is zero.
The PFRON wage input is not necessarily the average salary paid by the employer or the wage of the employee being hired.
It is a separately published statistical wage reference that changes during the year.
Source: PFRON, Calculation of Mandatory Contributions.
Which PFRON Wage Base Applies in 2026?
PFRON contributions use an official average-wage reference published following quarterly statistical announcements.
The wage reference changes during the calendar year. It is therefore incorrect to use one fixed 2026 wage figure for every month’s contribution.
The following values were officially available as of October 9, 2026.
| Contribution months | Applicable average wage | 40.65% of wage |
|---|---|---|
| January–February 2026 | PLN 8,771.70 | PLN 3,565.70 |
| March–May 2026 | PLN 9,197.79 | PLN 3,738.90 |
| June–August 2026 | PLN 9,562.88 | PLN 3,887.31 |
| September–November 2026 | PLN 9,233.13 | PLN 3,753.27 |
Figures in the final column are Ivvora calculations rounded to two decimal places.
The reference wage for December 2026 had not yet been published as of the research date.
That means a complete actual calendar-year 2026 contribution calculation cannot yet be finalized using all twelve monthly wage references.
For the remainder of this analysis, Ivvora uses PLN 9,233.13, the official wage base applicable during September–November 2026, unless another period is expressly identified.
Source: PFRON, Official Average-Wage References.
Ivvora’s 2026 Monthly PFRON Cost Curve: 24 to 50 FTE
The first model assumes a standard private-sector employer subject to the 6% requirement.
It compares five workforce sizes and four disability-employment ratios.
The ratios are expressed as a proportion of total qualifying FTE, which can include fractional amounts because part-time employment is possible.
Original Ivvora PFRON Contribution Matrix, September–November 2026
| Total FTE | 0% qualifying disability employment | 2% | 4% | 6% |
|---|---|---|---|---|
| 24 | PLN 0 | PLN 0 | PLN 0 | PLN 0 |
| 25 | PLN 5,629.90 | PLN 3,753.27 | PLN 1,876.63 | PLN 0 |
| 30 | PLN 6,755.88 | PLN 4,503.92 | PLN 2,251.96 | PLN 0 |
| 40 | PLN 9,007.84 | PLN 6,005.23 | PLN 3,002.61 | PLN 0 |
| 50 | PLN 11,259.80 | PLN 7,506.53 | PLN 3,753.27 | PLN 0 |
Model assumptions: The standard 6% requirement applies, no employer-specific exemption or purchasing credit is used, qualifying FTE remains constant throughout the reporting month, and no special-condition adjustment applies. Each amount is calculated using the September–November 2026 wage base, then rounded to two decimal places.
The curve has two distinct features.
First, it contains a threshold discontinuity at 25 FTE. With no qualifying disabled employees, the monthly obligation changes from zero at 24 FTE to PLN 5,629.90 at 25 FTE.
Second, once the threshold has been crossed, the modeled contribution increases more gradually as qualifying employment grows, assuming the disability-employment ratio remains unchanged.
For an employer with no qualifying disabled employees, each additional FTE beyond the threshold adds approximately PLN 225.20 per month under the September–November wage reference.
The first hire that crosses the threshold can therefore have a very different PFRON effect from the next hire.
Why Does the 25th Employee Create Such a Large Cost Change?
Consider an engineering company with 24 full-time employees, none of whom counts toward the qualifying disability-employment figure.
The company hires one additional full-time software engineer.
Assume the new engineer does not increase the qualifying disabled-employee FTE and that the company has no applicable exemption.
The contribution calculation at 25 FTE becomes:
0.4065 × PLN 9,233.13 × (25 × 0.06)
The required qualifying disability employment is 1.5 FTE.
Because the employer has zero qualifying disabled-employee FTE, the full 1.5-FTE shortfall enters the calculation.
The resulting monthly amount is PLN 5,629.90.
Now compare the same employer adding one more non-disabled engineer, increasing from 25 to 26 FTE.
The qualifying disability-employment requirement rises from 1.50 to 1.56 FTE.
The additional contribution attributable to that one FTE is approximately PLN 225.20.
The financial effect differs sharply:
| Hiring change | Additional modeled monthly PFRON cost |
|---|---|
| 24 to 25 FTE | PLN 5,629.90 |
| 25 to 26 FTE | PLN 225.20 |
| 29 to 30 FTE | PLN 225.20 |
| 39 to 40 FTE | PLN 225.20 |
| 49 to 50 FTE | PLN 225.20 |
Assumptions: No qualifying disabled employees before or after each hire; other statutory circumstances remain unchanged.
The discontinuity is created by the employer-size threshold.
It does not mean the 25th employee personally generates a special tax of PLN 5,629.90. Rather, that hire can cause an employer-wide obligation to become payable.
This distinction matters when financial teams calculate the incremental cost of a new position.
What If the Employer Already Has One or Two Qualifying Disabled Employees?
A percentage-based model illustrates the general cost curve, but a second model based on actual qualifying employee FTE is useful for workforce planning.
The table below assumes ordinary qualifying disability-employment treatment, without special-condition adjustments.
| Total FTE | 0 qualifying disabled FTE | 1 qualifying disabled FTE | 2 qualifying disabled FTE | 3 qualifying disabled FTE |
|---|---|---|---|---|
| 24 | PLN 0 | PLN 0 | PLN 0 | PLN 0 |
| 25 | PLN 5,629.90 | PLN 1,876.63 | PLN 0 | PLN 0 |
| 30 | PLN 6,755.88 | PLN 3,002.61 | PLN 0 | PLN 0 |
| 40 | PLN 9,007.84 | PLN 5,254.57 | PLN 1,501.31 | PLN 0 |
| 50 | PLN 11,259.80 | PLN 7,506.53 | PLN 3,753.27 | PLN 0 |
These are modeled monthly contributions before applicable reductions or other exemptions.
At 25 FTE, one qualifying disabled-employee FTE represents 4% of the workforce.
That is below the standard 6% requirement, producing a modeled monthly payment of PLN 1,876.63.
Two qualifying disabled-employee FTE represent 8% of the workforce. The standard requirement is met, so the ordinary shortfall-based contribution is zero.
At 50 FTE, the same two qualifying FTE represent only 4%. They no longer satisfy the 6% requirement, and the modeled monthly payment becomes PLN 3,753.27.
The financial implication is that the absolute number of qualifying disabled employees cannot be assessed without the total qualifying workforce.
Maintaining the same number of qualifying disabled employees while expanding headcount can cause an employer to fall below the required ratio.
How Many Qualifying Disabled-Employee FTE Are Needed at Each Workforce Size?
The standard requirement is 6% of total qualifying employment.
That produces the following required qualifying FTE levels.
| Total qualifying workforce | 6% requirement | Illustrative whole-FTE level meeting or exceeding requirement |
|---|---|---|
| 24 FTE | Threshold not applicable | Not applicable |
| 25 FTE | 1.50 FTE | 2 FTE |
| 30 FTE | 1.80 FTE | 2 FTE |
| 40 FTE | 2.40 FTE | 3 FTE |
| 50 FTE | 3.00 FTE | 3 FTE |
The final column assumes each qualifying disabled employee works a full-time schedule.
Part-time employment can create fractional FTE amounts, and special-condition adjustments can change the effective threshold calculation.
For a company growing from 30 to 40 FTE with two qualifying disabled-employee FTE, the ratio falls from approximately 6.67% to 5%.
The company moves from satisfying the ordinary requirement to falling below it, even though no qualifying disabled employee has left.
That is an important distinction for growing employers.
Does a Hire Partway Through the Month Trigger the 25-FTE Threshold?
Not necessarily.
PFRON calculates monthly qualifying employment using the arithmetic average of daily FTE levels across the reporting month.
The relevant figure is not automatically the number of employees on the final day of the month.
Consider a 30-day month in which an employer begins with 24 FTE.
If it hires one additional full-time employee halfway through the month, with 24 FTE for 15 days and 25 FTE for the remaining 15 days, the monthly average is:
[(24 × 15) + (25 × 15)] ÷ 30 = 24.50 FTE
The employer remains below the 25-FTE threshold for that reporting month, provided there are no other workforce changes affecting the calculation.
Now consider an employer increasing from 24 to 26 FTE halfway through the same 30-day month.
[(24 × 15) + (26 × 15)] ÷ 30 = 25.00 FTE
The monthly average reaches the threshold.
| Monthly employment pattern | Monthly average | Standard threshold reached? |
|---|---|---|
| 24 FTE throughout 30 days | 24.00 | No |
| 24 FTE for 15 days, 25 FTE for 15 | 24.50 | No |
| 24 FTE for 15 days, 26 FTE for 15 | 25.00 | Yes |
| 25 FTE throughout 30 days | 25.00 | Yes |
These examples assume qualifying employment with no exclusions.
PFRON instructs employers to use actual daily employment states and specifies how to account for non-working days and round reported FTE.
The daily-average calculation can therefore change whether a company has a contribution obligation for the month in which it expands.
Source: PFRON, Determining Employment Levels.
Do B2B Contractors Count Toward the 25-FTE Threshold?
Not automatically.
PFRON’s general employment count includes people employed under recognized employment relationships, such as employment contracts and certain statutory appointment relationships.
An independent B2B service provider is not automatically part of that employment count merely because the individual works with the company.
Consider a hypothetical software business with 22 full-time employees and eight genuinely independent B2B contractors.
The organization may have 30 people performing work, but its PFRON employment count is not automatically 30 FTE.
Under the stated assumptions, the relevant employee FTE remains 22.
However, the actual nature and legal classification of working relationships matter. Describing someone as an independent contractor does not establish that the arrangement is correctly classified under Polish law.
A company should therefore distinguish genuine employment relationships, qualifying part-time employment, and independent service arrangements when determining PFRON coverage.
The count must also reflect statutory exclusions.
PFRON identifies certain excluded categories, including specified employees on parental or childcare leave, particular vocational-preparation arrangements, and other legally defined circumstances.
The exclusions can differ depending on disability status and the reason for absence.
The official employment-counting rules should be applied rather than treating every individual with a contract or company email address as one FTE.
Does the PFRON Requirement Change for Certain Disabilities?
Yes.
Poland provides a special mechanism for employees with qualifying disabilities and specified conditions that particularly impede work.
For a qualifying employee with a severe disability and a documented specified condition, the effective ratio calculation can recognize additional weight.
PFRON describes the adjusted indicator using:
Adjusted indicator = (3 × ZS + 2 × US + ZON) ÷ ZOG
Where ZS represents qualifying severe-disability FTE with specified conditions, US represents qualifying moderate-disability FTE with specified conditions, and ZON already includes the actual qualifying disabled-employee FTE.
This means one full-time qualifying employee with a moderate disability and a specified condition can contribute an effective three FTE to the adjusted numerator: the employee’s actual one FTE plus the additional two.
For severe disability with a specified condition, the analogous effective amount is four.
Consider a standard employer with 50 FTE.
One ordinary qualifying disabled-employee FTE represents 2% of the workforce.
The modeled monthly contribution is PLN 7,506.53.
If that one employee instead qualifies for the moderate-disability special-condition adjustment, the adjusted numerator becomes three FTE, equivalent to 6% of the workforce.
The requirement can then be met, producing a zero ordinary shortfall contribution.
This calculation is conditional on the legally required disability status and evidence. It is not available for every employee with a disability, and employers should not infer eligibility from informal health information.
PFRON identifies specific documentation requirements, including qualifying disability certificates and, where necessary, specialist medical confirmation.
Source: PFRON, Special-Condition Adjustments.
Does Every Employer Have the Same 6% Requirement?
No.
Certain Polish educational and childcare institutions fall within a separate 2% framework.
These include specified schools, universities, preschools, childcare institutions, and related organizations identified in the applicable legislation.
For a simplified employer scenario with no qualifying disabled employees, no eligible student-related adjustments, and the same September–November 2026 wage base, the difference is:
| Workforce | Standard 6% model | Simplified 2% model |
|---|---|---|
| 25 FTE | PLN 5,629.90 | PLN 1,876.63 |
| 30 FTE | PLN 6,755.88 | PLN 2,251.96 |
| 40 FTE | PLN 9,007.84 | PLN 3,002.61 |
| 50 FTE | PLN 11,259.80 | PLN 3,753.27 |
The 2% institutional calculation can also take account of qualifying disabled students or other eligible persons under the special rules.
Accordingly, this simplified table is not a substitute for the actual reporting calculation of a school or university.
Software companies and ordinary private-sector technology employers should not automatically use the 2% ratio.
How Much Did the PFRON Cost Change During 2026?
Even when an employer’s headcount and qualifying disability-employment level remain constant, its PFRON contribution can change when the official wage base changes.
Consider a standard employer with 25 FTE and no qualifying disabled employees for an entire reporting month.
| Contribution period | Applicable wage base | Modeled monthly PFRON payment |
|---|---|---|
| January–February 2026 | PLN 8,771.70 | PLN 5,348.54 |
| March–May 2026 | PLN 9,197.79 | PLN 5,608.35 |
| June–August 2026 | PLN 9,562.88 | PLN 5,830.97 |
| September–November 2026 | PLN 9,233.13 | PLN 5,629.90 |
From June to September, the modeled monthly contribution falls by PLN 201.07 even though the workforce assumptions are unchanged.
That difference is attributable to the official wage reference, not a change in recruiting, disability employment, or employer payroll.
A company that forecasts twelve months of PFRON contributions using October’s wage base would therefore misrepresent the actual wage references applicable during earlier months of 2026.
The December 2026 wage reference was not yet available as of October 9, so the full-year calculation remains incomplete.
How Does the Contribution Compare With the Cost of a New Engineer?
For an employer at 24 FTE, a 25th hire may create two different types of additional cost.
The first is the ordinary employment cost of the new engineer: salary and employer contributions.
The second is any new employer-wide PFRON obligation resulting from crossing the qualifying workforce threshold.
Consider an engineer hired on a PLN 20,000 gross monthly employment salary.
Under a simplified employer payroll scenario, the modeled monthly employer contributions are PLN 4,396, assuming the stated social-insurance rates, applicable employer funds, basic PPK participation, and an annual salary below the pension and disability assessment-base ceiling.
If the employer also moves from 24 to 25 FTE and has no qualifying disabled employees, the October 2026 planning comparison becomes:
| Incremental monthly cost | Amount |
|---|---|
| Engineer gross salary | PLN 20,000.00 |
| Modeled employer payroll contributions and PPK | PLN 4,396.00 |
| Additional PFRON contribution triggered by threshold | PLN 5,629.90 |
| Combined modeled monthly increase | PLN 30,025.90 |
The PFRON charge accounts for approximately 18.8% of this combined modeled incremental monthly amount.
This does not mean PFRON is an additional payroll contribution charged against the new employee’s salary. It is an employer-level contribution shown alongside that employee’s employment cost for planning purposes.
The example assumes a full reporting month at 25 FTE, no qualifying disabled employees, no exemptions or contribution reductions, and no other relevant headcount changes.
It excludes recruitment fees, equipment, onboarding, remote-work costs, and employer-specific obligations.
The payroll component uses a simplified model and should not be treated as an exact individual payslip calculation.
For further context on the distinct cost of sourcing employees, see Ivvora’s research on recruitment-fee structures and employer hiring budgets in Poland in its Insights section.
Can PFRON Contributions Be Reduced Through Qualifying Purchases?
Polish law provides a mechanism allowing eligible employers to reduce mandatory PFRON payments through qualifying purchases of products or services from authorized providers.
This is separate from meeting the required disability-employment ratio.
Under the applicable rules, the reduction obtained through qualifying purchases is generally limited to 50% of the monthly amount otherwise due.
For example, a modeled monthly obligation of PLN 5,629.90 could be reduced by up to PLN 2,814.95 if the employer has sufficient valid relief and satisfies the legal conditions.
The remaining payment would be PLN 2,814.95 under that fully utilized example.
However, an ordinary supplier invoice does not automatically create a PFRON credit.
The supplier must meet the relevant requirements, the purchase must qualify, and the employer must possess the applicable information documenting the reduction and satisfy required payment conditions.
The current statutory framework also limits how long unused purchasing reductions can be carried forward.
Consequently, the 50% figure should be treated as a statutory ceiling on this type of relief rather than a discount automatically available to every employer.
Source: PFRON, Mandatory Contribution Calculations and Reductions.
Which Employers Are Exempt From Mandatory PFRON Contributions?
Reaching 25 FTE does not necessarily mean an employer must pay.
The standard obligation does not arise when the employer satisfies its applicable qualifying disability-employment requirement.
Poland also provides statutory exemptions for specified organizational categories.
PFRON identifies exemptions covering certain nonprofit social assistance homes and hospices, qualifying treatment-and-care institutions, specified nonprofit organizations whose activities are restricted to covered disability-related services, and particular other entities.
Specific insolvency-related and diplomatic exemptions also exist under applicable conditions.
The correct classification of an organization matters.
A conventional software development company does not automatically qualify for these institutional exemptions simply because its work benefits a public organization or supports accessibility.
The legal status and actual qualifying circumstances must be assessed.
Source: PFRON, Employers Required to Pay and Exemptions.
What Must Employers Report After Crossing the Threshold?
An employer reaching the relevant reporting requirements must determine whether it owes contributions or qualifies for an exemption or relevant reporting treatment.
PFRON operates the e-PFRON2 system for employer declarations and information submissions.
For a standard employer below the required disability-employment ratio, the principal monthly payment declaration is DEK-1-0.
Different declarations apply to specified public institutions and educational organizations.
Employers meeting the required ratio or falling within certain exempt categories may instead be required to submit relevant information forms.
The general payment deadline is the 20th day of the month following the period for which the contribution is owed, subject to applicable deadline-adjustment rules.
Late payments can result in interest.
For employers expanding rapidly, a practical monthly process should include calculating the daily-average qualifying FTE, checking qualifying disability documentation, calculating the required ratio, selecting the published wage reference, and determining whether an exemption or permitted reduction applies.
The official system should then be used for the relevant filing and settlement.
Sources: PFRON, Declaration and Payment Rules and PFRON, e-PFRON2.
Why Does the 50th Employee Matter Beyond PFRON?
At 50 FTE, the PFRON obligation remains governed by its workforce, disability-employment, and wage-base calculation.
But 50 FTE is relevant to other areas of Polish employment law.
For example, the Company Social Benefits Fund (Zakładowy Fundusz Świadczeń Socjalnych, or ZFŚS) has a general employer-size framework involving 50 FTE on January 1, subject to applicable statutory provisions.
That obligation has different timing and eligibility rules from PFRON.
An employer increasing from 40 to 50 FTE should not automatically combine the two into one percentage surcharge or assume both obligations arise at the same moment.
This article’s cost tables include only modeled PFRON contributions.
Other employer obligations must be evaluated as separate components of the workforce expansion budget.
For wider employment-cost research, Ivvora provides country-level hiring and payroll comparisons.
Ivvora’s 2026 PFRON Cost Findings
The model produces several practical findings about the cost of growing an employer through Poland’s 25-FTE threshold.
| Finding | Modeled result |
|---|---|
| Standard employer expanding from 24 to 25 FTE with no qualifying disabled employees | PLN 5,629.90 additional monthly PFRON obligation |
| Subsequent addition of one non-disabled FTE while below the 6% ratio | Approximately PLN 225.20 additional monthly PFRON cost |
| 25 FTE with one qualifying disabled-employee FTE | PLN 1,876.63 monthly |
| 25 FTE with two qualifying disabled-employee FTE | PLN 0 |
| 40 FTE with two qualifying disabled-employee FTE | PLN 1,501.31 monthly |
| 50 FTE with no qualifying disabled employees | PLN 11,259.80 monthly |
| 50 FTE with three qualifying disabled-employee FTE | PLN 0 |
| One qualifying moderate-disability employee with a documented specified condition at 50 FTE | May satisfy the adjusted ratio and eliminate the ordinary contribution |
| Maximum purchasing relief on a PLN 5,629.90 monthly obligation | PLN 2,814.95, subject to qualification |
These calculations use the September–November 2026 official wage reference and the specific assumptions stated throughout the article.
They are not observations of what individual employers actually paid.
The principal finding is that the cost of one additional hire depends on the workforce into which that employee is joining.
A company with 24 FTE can experience a much larger change in PFRON obligations than a company adding another worker after it has already crossed the threshold.
The effect also changes with qualifying disability employment, the applicable reporting month, and the employer’s eligibility for exemptions or reductions.
Research Methodology and Data Limitations
This analysis was prepared using Ivvora’s Poland employment-law research dataset and current primary-source guidance from PFRON.
The underlying structured Poland research dataset, poland.v1, was last verified internally on September 20, 2026.
Its PFRON material identifies the 25-FTE threshold, the standard 6% employment ratio, the basic contribution formula, and applicable employer-level considerations.
The figures in this article were then calculated using PFRON’s official wage references published through October 9, 2026.
Model scope. The primary matrices examine employers at 24, 25, 30, 40, and 50 FTE.
The calculations use a standard private-sector employer subject to the 6% disability-employment requirement.
Separate examples demonstrate the simplified 2% institutional requirement and special-condition adjustments.
Employment assumptions. FTE levels remain constant throughout the reporting month unless a particular example explicitly models hiring during the month.
Disability-employment ratios are calculated using qualifying FTE rather than headcount.
Wage assumptions. The primary cost curve uses the official PLN 9,233.13 reference wage applicable for September–November 2026.
Earlier 2026 periods use their respective published wage references.
Calculation method. The model applies 40.65% of the relevant wage reference to the positive shortfall between required and qualifying disabled-employee FTE. It does not calculate an ordinary contribution for a workforce below 25 FTE or where the relevant requirement is satisfied.
Figures are rounded to two decimal places for publication. Formal declarations should follow the applicable PFRON calculation and rounding requirements.
Not included in the primary model. The calculations do not automatically apply qualifying-purchase relief, disability-related special-condition adjustments, institution-specific exemptions, or sector-specific calculations.
These factors are discussed separately because they depend on additional evidence.
Data limitations. The article does not use confidential employer declarations, company payroll records, or interviews with affected businesses.
The examples represent reproducible statutory financial scenarios rather than actual monthly payments made by named employers.
There is also no single universally applicable PFRON cost for a 25-person company. The amount depends on the company’s qualifying employment, disability-employment level, wage-reference period, and applicable legal treatment.
No independent professional legal or payroll review is represented as having been completed.
Primary sources:
- PFRON: Who Is Required to Pay
- PFRON: Mandatory Contribution Formula
- PFRON: Official Average-Wage References
- PFRON: Declarations and Payment Rules
- PFRON: e-PFRON2 Reporting System
- Polish Rehabilitation and Disability Employment Act
Research checked October 9, 2026.
What Should Employers Calculate Before Hiring Their 25th Employee?
The 25-FTE threshold shows why employer cost does not always increase proportionally with headcount.
For a standard Polish employer with no qualifying disabled employees, moving from 24 to 25 FTE can create a modeled monthly PFRON contribution of PLN 5,629.90 under the September–November 2026 wage reference.
Hiring an additional employee after the threshold has been crossed generally produces a much smaller incremental PFRON amount, assuming the same qualifying disability-employment circumstances.
But the result changes when an employer has qualifying disabled employees, reaches the required ratio, qualifies for specific adjustments, or moves between wage-reference periods.
The financially useful question is therefore not simply how much salary and payroll contributions the new employee will require.
It is whether the hire changes the employer’s statutory obligations across its existing workforce.
For businesses planning expansion in Poland, workforce size, qualifying disability employment, and the applicable month’s official wage reference should be established before treating a hiring budget as complete.
Ivvora provides research and planning information. Country-specific legal, employment, tax and payroll decisions should be reviewed against current requirements and the facts of the individual case.
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