The PFRON mandate appears in a company’s budget, but its amount depends on employment and wage data. These articles explain the calculation, the effect of organisational changes and the financial consequences of decisions delayed.
A risk committee can correctly calculate social contributions, leave, severance and the risk that a contracting relationship will be reclassified, yet overlook the PFRON mandate.
In April 2025 the then-current series for average wages passed PLN 9,000.
In 2024 I put the employment threshold, the calculation of the PFRON mandate, the lag in Statistics Poland data, multipliers, institutional roles, real work and market pathologies into one article.