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The deadline for submitting financial reports to PFRON is 15 July 2025 – what do you need to know as an employer?

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Jun 12
  • 1 min read

By 15 July 2025, entrepreneurs who apply for co-financing for the salaries of employees with disabilities are required to provide PFRON with appropriate financial documentation for 2024. This is an important deadline, failure to meet which may result in the suspension of financial support.

Who does the obligation apply to?

This requirement covers companies other than micro and small entrepreneurs who apply for wage subsidy (Wn-D application). Such employers must submit to PFRON one of two:

  • financial statements for 2024 prepared in accordance with the Accounting Act, or

  • declaration of no obligation to prepare it (template available on the PFRON website).


Entrepreneurs required to submit financial reports to the National Court Register are exempt from submitting documents to PFRON separately, but PFRON has the right to verify the submitted reports for formal and substantive deficiencies.

Where and how to send documents?

Documents should be sent electronically to the appropriate territorial PFRON Branch. They must be signed:

  • a qualified electronic signature , or

  • trusted profile .

What is the penalty for failure to fulfill an obligation?

Failure to submit a financial report or declaration by 15 July 2025 may result in the suspension of funding for the salaries of disabled employees.

Who does not fall under this obligation?

Reports or declarations do not have to be submitted by:

  • micro and small entrepreneurs (code 0 or 1 in item 9 of the Wn-D application),

  • employers operating in the agricultural or fishing sector,

  • entities that are not entrepreneurs (code 4),

  • beneficiaries submitting only applications for reimbursement of ZUS contributions (Wn-UG, Wn-UA).


📌 The source and document templates are available on the PFRON website:

 
 
 

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