Striving for an inclusive labour market in Poland : positive actions and reasonable accommodation to facilitate hiring and employment of persons with disabilities involving employers and employer initiatives.
Date: 2023-05-24
Institutions: Directorate-General for Employment, Social Affairs and Inclusion
Subjects: Poland, employer, employment aid, equal treatment, facilities for people with disabilities, housing, integration of people with disabilities, labour law, labour market, professional qualifications, social integration, worker with disabilities

Striving for an inclusive labour 
market in Poland 

Positive actions and reasonable accommodation to facilitate 
hiring and employment of persons with disabilities involving 
employers and employer initiatives 

August 2022 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EUROPEAN COMMISSION 
Directorate-General for Employment, Social Affairs and Inclusion 
Directorate D — Social Rights and Inclusion 
Unit D3 — Disability & Inclusion 

European Commission 
B-1049 Brussels 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EUROPEAN COMMISSION 

Striving for an inclusive labour 
market in Poland 

Positive actions and reasonable accommodation to facilitate 
hiring and employment of persons with disabilities involving 
employers and employer initiatives 

Agnieszka Król 

This report has been developed under Contract VC/2020/0273 with the European 
Commission. 

Directorate-General for Employment, Social Affairs and Inclusion  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LEGAL NOTICE 

Manuscript completed in August 2022 

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and the European Commission is not liable for any consequence stemming from the reuse of this publication. More 
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Luxembourg: Publications Office of the European Union, 2023 

© European Union, 2023 

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provided appropriate credit is given and any changes are indicated. 

PDF 

ISBN 978-92-76-56190-3 

DOI: 10.2767/200943 

KE-05-22-253-EN-N

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

Table of contents 

1 

Executive summary ......................................................................................... 6 
1.1  Support and incentives directed at employers to promote the employment 

2 

3 

4 

5 

of persons with disabilities, including guides on good practice, websites, 
and advice services ................................................................................... 6 

1.2  Support and partnerships available to employers to assist them in making 

1.3 

reasonable accommodations ..................................................................... 6 
Illustrative examples of good employer practice for providing reasonable 
accommodations for persons with disabilities ............................................ 7 
1.4   Recommendations ..................................................................................... 8 
Support and incentives directed at employers to promote the employment 
of persons with disabilities, including guides on good practice, websites, 
and advice services ......................................................................................... 9 
2.1  Employment quotas ................................................................................... 9 
2.2  Tax relief / reduced social security contributions / wage subsidies for 

employers employing persons with disabilities ........................................ 12 
2.3  Reasonable accommodation ................................................................... 15 
2.4  Other relevant actions targeted at employers .......................................... 16 
2.5  Examples of good practice ...................................................................... 17 
2.6  Good practice guides, websites and advice services directed at employers

 ................................................................................................................. 18 
Support and partnerships available to employers to assist them in making 
reasonable accommodations ........................................................................ 20 
3.1  Support available to employers for making reasonable accommodation . 20 
3.2  Partnerships to assist employers to make reasonable accommodations . 22 
Illustrative examples of good employer practice for providing reasonable 
accommodations for persons with disabilities ........................................... 24 
4.1  Good practice guides for employers regarding reasonable accommodation
 ................................................................................................................. 24 

4.2  Any other sources of information regarding good practice for employers 

regarding reasonable accommodation ..................................................... 25 

4.3  Examples of individual reasonable accommodations which reveal good 

practice .................................................................................................... 26 
Recommendations and guidance regarding good practice and reasonable 
accommodation .............................................................................................. 27 
5.1  Recommendations regarding good practice and reasonable 

accommodation in recruitment and hiring ................................................ 27 

5.2  Recommendations regarding good practice and reasonable 

accommodation in initial employment ...................................................... 28 

5.3   Recommendations regarding good practice and reasonable 

accommodation in promotion and career development ........................... 28 

5.4   Recommendations regarding good practice and reasonable 

accommodation in retention, i.e. enabling people to stay in work if they 
develop an impairment or their impairment changes ............................... 29 

5 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

1 

Executive summary 

1.1  Support and incentives directed at employers to promote the employment 
of persons with disabilities, including guides on good practice, websites, 
and advice services 

The  Polish  system  provides  employers  hiring  persons  with  disabilities  with  several 
incentives including reimbursement of social security contributions, as well as wage 
subsidies. There is also a 6 % quota for employers hiring at least 25 employees. The 
failure  to  meet  the  duty  of  reasonable  accommodation  is  recognised  as  a  form  of 
discrimination. Financial support is available for workstation adaptation, as well as for 
covering some costs of employees who assist an employee with disability at work, and 
the costs of training these employees. 

There are several guides aimed at employers to promote the employment of persons 
with disabilities, including the ‘Information Webpage of the Financial Support Service 
System  financed  by  the  National  Disabled  Persons  Rehabilitation  Fund  (PFRON)’, 
which  is  a  publicly  funded  and  hosted  information  web  page  providing  up-to-date 
official information on PFRON support for employers hiring persons with disabilities; 
‘Sprawni  w  pracy’,  a  website  supporting  employers;  and  Employment  of  disabled 
people in organisations by ngo.nl, which focuses on civil society organisations. 

The  funds  collected  by  the  quota  system  are  the  main  source  of  funding  for  wage 
subsidies for workers with disabilities and other measures to combat unemployment 
and the social exclusion of people with disabilities. There is therefore a certain paradox 
in  that the more  employers employ people with  disabilities,  the  fewer resources  the 
fund accumulates. The functioning of the support system is assessed by scholars as 
having low effectiveness due to a relatively stable disability employment gap in Poland, 
despite the quota system in operation. Among the biggest hindrances are bureaucratic 
barriers, concerns about sanctions for improper spending of subsidies and difficulties 
in  navigating  the  complex  legislation  and  obligations,  which  is  partially  due  to  the 
legislative separation of labour market regulations for citizens with disabilities from the 
Labour Code.  

There is no comprehensive evidence of the effectiveness of other measures. 

The  various  guides  provide  clear  and  comprehensive  information  for  employers, 
however more practical guidance, beyond the legal framework, would be beneficial. 

1.2  Support and partnerships available to employers to assist them in making 

reasonable accommodations  

The support focuses mostly on financial renumeration for workstation adaptation and 
related services. An employer who has employed a person with disability for at least 
36 months may be reimbursed from the State Fund for Rehabilitation of Persons with 
Disabilities, among other sources, for the costs of adaptation of workplaces, adaptation 
or purchase of equipment, purchase of software and assistive or adapted technology 
devices  and  identification  by  occupational  health  services  of  the  needs  referred  to 
above. 

6 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

Guides  for  navigating  reasonable  accommodation  exist,  although  they  do  not  fully 
address  the  diversity  of  persons  with  disabilities,  intersectional  questions  or  the 
practical common dilemmas employers may encounter. 

The  Central  Institute  for  Labour  Protection–National  Research  Institute  (CIOP-PIB), 
along with the National Disabled Persons Rehabilitation Fund (PFRON), the National 
Association for the Rehabilitation of Invalid and Blind Co-operatives and the Friends of 
Integration Association, developed a model to support people with disabilities in the 
work environment. The model includes a network of actors who work directly with the 
employer and support them in eliminating barriers. 

A study by Magdalena Kocejko (2018) on partnerships to support the employment of 
persons with disabilities in small towns and rural areas revealed recurring problems: 
the  lack  of  a  coordinating  institution  and  the  weakness  of  local  partnerships,  the 
absence  of  a  common  database, 
low 
the 
complementarity  of  activities,  a  lack  of  recognition  of  persons  with  disabilities  as  a 
separate group, and the particularly difficult situation of persons with disabilities from 
rural areas and small towns, among others. 

for  clients’  phenomenon, 

‘fight 

There is no comprehensive evidence of the effectiveness of the support for reasonable 
accommodation that is available to employers. 

1.3 

Illustrative  examples  of  good  employer  practice  for  providing  reasonable 
accommodations for persons with disabilities 

1.  Postaw  na  pracę.  Dostępne  miejsca  pracy  (Count  on  work:  Accessible 
workplaces)  –  a  guide  prepared  by  the  Activisation  Foundation  on  reasonable 
accommodations and workplace accessibility.  

2.  A  person  with  a  visual  disability  at  work:  A  Guide  for  Employers  –  a  series  of 
guides  focusing  on  diverse  disabilities,  prepared  in  partnership  between  the 
Central Institute for Labour Protection–National Research Institute (Leader), the 
State  Fund  for  Rehabilitation  of  Persons  with  Disabilities,  the  Friends  of 
Integration  Association  and  the  National  Association  for  the  Rehabilitation  of 
Disabled and Blind Co-operatives. 
The  Deaf  employee:  A  Guide  for  employers  –  This  guide  was  prepared  in 
partnership with the Dobre Kadry project, which was implemented in partnership 
between the Research and Training Centre, the Polish Deaf Association, Łódź 
branch,  and  the  Fortbildungsakademie  der  Wirtschaft  (FAW)  gemeinnützige 
Gesellschaft mbH Akademie Chemnitz. 

3. 

There are several Supreme Court judgments regarding reasonable accommodation, 
as well as research on supporting employers of persons with disabilities, with analysis 
of case studies involving employers in diverse sectors.  

There is no evidence of the effectiveness of the good practice guides or other sources 
of information directed at employers. 

7 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

1.4   Recommendations 

Recruitment and Hiring 

• 
• 
• 

• 
• 

• 

invite persons with disabilities to apply when posting job; 
provide reasonable accommodation during job interview; 
during the job interview it is important to ask about the expectations in relation to 
the job, including the reasonable accommodation; 
employers are encouraged to cooperate with experts in the field; 
provide  information  on  how  to  request  reasonable  accommodation  at  the 
recruitment stage; 
inform  the  new  employee  about  all  the  procedures  connected  with  reasonable 
accommodations. 

Initial employment 
It  is  crucial  to  consult  on  all  reasonable  accommodation  measures  with  the  person 
concerned.  Some  guidelines  indicate  that,  at  the  initial  stage  of  employment,  it  is 
important  to  consider assigning  a  ‘guide’ for  an  employee  with  a  disability.  Develop 
reasonable accommodation in close cooperation with the employee. 

Promotion and Career Development  
This aspect is lacking in most of the guides. 

Retention 
Regularly  revise  reasonable  accommodation  to  understand  that  better solutions  are 
needed. Check that organisational culture (including informal norms) is not reinforcing 
ableism. 

8 

 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

2 

Support and incentives directed at employers to promote the employment 
of persons with disabilities, including guides on good practice, websites, 
and advice services 

2.1  Employment quotas  

The  Act  of  27  August  1997  on  Vocational  and  Social  Rehabilitation  and  the 
Employment of Persons with Disabilities1 regulates the quota system that operates in 
Poland  for  both  public  and  private  employers.  Persons  who  hold  official  disability 
certificates2  are  eligible  under  the  quota  system.3  The  types  of  certificates  are  as 
follows: 

• 
• 
• 

Disability certificate of a mild, moderate or significant degree of disability;4 
Disability certificate of total or partial incapacity to work;5 
Disability certificate of disability issued before the age of 16.6 

According  to  Article  21(1-2)  of  the  Act  of  27  August  1997  on  Vocational  and  Social 
Rehabilitation and the Employment of Persons with Disabilities, employers who employ 
at least 25 workers are required to pay a monthly fee to the National Disabled Persons 
Rehabilitation  Fund  (PFRON)  if  they  do  not  ensure  that  the  proportion  of  their 
employees  who  are  disabled  reaches  6 %.  The  payment  amount  is  calculated  by  a 
formula in which 40.65 % (which may be reduced by 5 % in special circumstances) of 
the official national average gross wage in the preceding quarter is multiplied by the 
theoretical  number  of  employees  who  should  be  taken  on  in  order  to  reach  the 
threshold of 6 % disabled individuals among all the people employed by the specific 
employer. The sum may be reduced under certain conditions (e.g. due to the purchase 
of  a  product or service,  excluding  trade, produced  or provided  by an  employer who 
employs  at  least  25  employees  with  a  significant  or  moderate  degree  of  disability). 
Moreover, as stipulated in Article 21(4) of the act, the payment rate may be reduced in 
the  case  of  employees  with  disabilities  who  have  medical  conditions  that  make  it 
particularly difficult for them to work.7 

1   Act of 27 August 1997 on Vocational and Social Rehabilitation and the Employment of Persons 

with Disabilities, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971230776/U/D19970776Lj.pdf. 
2   See: https://www.pfron.org.pl/pracodawcy/dofinansowanie-wynagrodzen/status-osoby-

niepelnosprawnej/. 

3   Since 1 January 1998, the basis for recognising a person as disabled has exclusively been a 

certificate issued by a municipal, district or voivodeship disability evaluation board or a certificate 
issued by a doctor from the Social Insurance Institution. Judgments issued by other bodies after 31 
December 1997 do not constitute grounds for considering a person disabled in the meaning of the 
Act on Rehabilitation. 

4   Act of 27 August 1997 on Vocational and Social Rehabilitation and the Employment of Persons 

with Disabilities, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971230776/U/D19970776Lj.pdf. 

5   As set out in the Act of 17 December 1998 on Old-Age and Disability Pensions from the Social 

Insurance Fund, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19981621118/U/D19981118Lj.pdf. 

6   See the Ordinance of the Minister of Labour and Social Policy of 1 February 2002 on disability 

assessment criteria in persons aged up to 16 years of age, 
http://prawo.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20020170162. 

7   The types of these conditions are defined in the Regulation of the Minister of Labour and Social 
Policy of 18 September 1998 on the types of conditions justifying a reduction in the employment 
rate of disabled persons and the manner of its reduction (Dz.U.98.124.820, as amended), and they 
include multiple sclerosis, paraplegia, tetraplegia, severe visual impairment (blindness) and low 

9 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

Some  of  institutions  are  subjected  to  a  lower  quota  –  this  includes  public  and  non-
public higher education institutions, schools, kindergartens, other forms of pre-school 
education  and  care  institutions,  regional  care  and  therapy  centres,  intervention 
centres,  re-socialisation  centres  and  nurseries.  The  indicator  of  employment  of 
persons with disabilities in these types of institutions is established at 2 %.  

The following institutions are exempted from making payments: 

• 
• 
• 
• 

social welfare homes; 
hospices; 
care and treatment institutions; 
public and non-public organisational units whose sole role is social and medical 
rehabilitation or the education of persons with disabilities.  

PFRON presents regular statistics on numbers of employers who are obliged and not 
obliged  to  make  obligatory  contributions  to  PFRON,  wage  subsidies  and  refunds  of 
social  security  contributions,  as  well  as  on  monthly  income  from  mandatory 
contributions  paid  by  employers  to  PFRON.  In  February  2022,  the  monthly  income 
from  mandatory  contributions  reached  approximately  EUR 99  million  (PLN  455 
million).8 The data for the same month reveals that contributions were paid by 31 271 
employers who employ at least 25 persons and do not meet the 6 % quota.9  

According to the Supreme Audit Office (NIK), the public administration does not meet 
the quota. NIK inspected 35 units from seven voivodeships (provinces), and two local 
government units, one government administration unit and two state legal entities in 
each of them. The audit findings show that the average employment rate of persons 
with disabilities in the audited entities was low, at just 3.05 % as at the end of June 
2018 (3.3 % in government administration units, 2.73 % in local government units and 
3.24 % in state legal entities).10 

One of the criticisms of the functioning of the quota system in Poland is the fact that 
the  funds  collected  by  the  quota  system  are  the  main  source  of  funding  for  wage 
subsidies for workers with disabilities and other measures to combat unemployment 
and the social exclusion of people with disabilities. There is therefore a certain paradox 
in  that the more  employers employ people with  disabilities,  the  fewer resources  the 
fund accumulates.11 According to analysis carried out by Andrzej Koza between 2010 
and 2015, the average share of funds from employer contributions (from penalties for 
not employing the required percentage of people  with disabilities) was over 79 % of 

vision, deafness, HIV infection and AIDS, epilepsy, chronic mental illnesses and intellectual 
disability. 

8   PFRON, Income in the journal for mandatory contributions to PFRON in 2022, 2021, 2020, 2019, 

2018, 2017 and 2016, https://www.pfron.org.pl/o-funduszu/dane-statystyczne-i-inf/dane-dotyczace-
wplat-na/przychod-w-memoriale-z-tytulu-obowiazkowych-wplat-na-pfron-w-2017-r-2016-r-i-2015-r/. 
9   PFRON – for employers obliged to make obligatory contributions to PFRON (who do not reach the 
legal quota of employment of disabled persons), see https://www.pfron.org.pl/o-funduszu/dane-
statystyczne-i-inf/dane-dotyczace-wplat-na/pracodawcy-zobowiazani-do-dokonywania-
obowiazkowych-wplat-na-pfron-nieosiagajacy-ustawowego-wskaznika-zatrudnienia-osob-
niepelnosprawnych-dek-i-o-dek-i-a-i-dek-i-b/. 

10   Supreme Audit Office (NIK) (2019), Report ‘on (un)employment of disabled people by public 

employers’, https://www.nik.gov.pl/aktualnosci/nik-o-zatrudnianiu-osob-niepelnosprawnych.html. 
11   Koza, A. (2016), ‘The Quota Scheme as the Source of the Financial Problems of the State Fund for 

Rehabilitation of Disabled Persons’, https://journals.umcs.pl/h/article/viewFile/3830/3498. 

10 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

the PFRON budget. The main expenditure from the Fund’s resources between 2010 
and 2015 was related to subsidising the salaries of employees with disabilities (under 
the  System  for  Subsidies  and  Reimbursements  (SODiR),  operating  within  the 
structures  of  PFRON).  In  2018,  the  payments  of  subsidies  towards  the  salaries  of 
employees  with  disabilities  amounted  to  EUR 719 million  (PLN 3.3  billion),  with 
EUR 371 million  (PLN 1.7 billion) transferred  to establishments  other than  sheltered 
workplaces  (the  so-called  open  market)  and  EUR 349 million  (PLN 1.6  billion)  to 
sheltered workplaces.12 The functioning of the quota system has been assessed by 
scholars as rather ineffective due to the relatively stable disability employment gap in 
Poland, despite the quota system in operation.13 

It is important to highlight that the most important factors discouraging employers from 
hiring  persons  with  disabilities  have  been  well  defined  through  several  pieces  of 
research: the bureaucratic barriers, concerns about sanctions for improper spending 
of subsidies, and difficulties in navigating the complex legislation and obligations. As 
Katarzyna Roszewska points out in her analysis, this is, to a certain extent, due to the 
fact that the employment of persons with disabilities is regulated mainly by the Act on 
Vocational and Social Rehabilitation and the Employment of Persons with Disabilities, 
thus  the  well-known  provisions  of  the  Labour  Code  do  not  apply.  This  legislative 
separation contributes to the ongoing segregation of persons with disabilities, as most 
employers  are  unfamiliar  with  the  regulations.  It  is  recommended  to  incorporate 
disability regulations in the Labour Code, similarly to regulations on parenthood.14 In 
addition, numerous studies have demonstrated that attitudes are a critical obstacle to 
the employment of persons with disabilities.15 

Notably,  a  2019  report  by  the  Supreme  Audit  Office  states  that  the  majority  of  the 
audited public administration units (77.2 %) did not take effective measures to remove 
barriers to the employment of people with disabilities, which resulted in a low average 
employment rate of workers with disabilities, standing at only 3.05 % as at the end of 
June  2018.  The  majority  of  the  employers  that  were  inspected  did  not  take  any 
additional  measures  to  increase  the  employment  of  workers  with  disabilities  (e.g. 
cooperation with DPOs). Moreover, in 46 % of the units audited there were cases of 

12   Strategy for persons with disabilities 2021-2030, https://niepelnosprawni.gov.pl/p,170,strategia-na-

rzecz-osob-z-niepelnosprawnosciami-2021-2030. 

13   See Arczewska, M., Giermanowska, E. and Racław, M. (2014), in Giermanowska, E. (ed.), 

Zatrudniając niepełnosprawnyc: Dobre praktyki pracodawców w Polsce i innych krajach Europy 
(Employing persons with disabilities: Good practices among employers in Poland and other 
European countries), http://polscyniepelnosprawni.agh.edu.pl/wp-
content/uploads/ksiazka_zatrudniajac_niepelnosprawnych_dobre_praktyki.pdf; Koza, ‘The Quota 
Scheme as the Source of the Financial Problems of the State Fund for Rehabilitation of Disabled 
Persons’; Kowalczyk, O. (2018) ‘Quarter-century of reform in the social security system for the 
disabled in Poland — selected aspects’, 
http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.desklight-96e48fd2-c438-42de-89e0-
beeaa11777ae. 

14   Roszewska, K. (2019), ‘The Implementation of the Rights of Persons with Disabilities to 

Employment on the Basis of the Convention on the Rights of Persons with Disabilities (CRPD)’, 
https://www.researchgate.net/publication/334290949_The_Implementation_of_the_Rights_of_Pers
ons_with_Disabilities_to_Employment_on_the_Basis_of_the_Convention_on_the_Rights_of_Perso
ns_with_Disabilities_CRPD. 

15   Giermanowska, E. (2019), ‘Economic versus Cultural Determinants of Changes in Employment of 
People with Disabilities: Good Practices in Poland’, Studia Humanistyczne AGH, Vol. 18, No. 2. 

11 

 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

non-compliance  with  the  rights  of  employees  with  disabilities,  i.e.  working  time 
standards or additional vacation leave.16 

Some  interesting  data  addressing  public  institutions’  failure  to  reach  the  quota  is 
provided in the recent research report, Meta-analysis of research results of evaluation 
studies  concerning  the  evaluation  of  ESF  support,17  which  concluded  that,  in 
implementing  institutions,  persons  with  disabilities  are  not  thought  of  as  potential 
employees, but mainly as clients. 

2.2  Tax  relief  /  reduced  social  security  contributions  /  wage  subsidies  for 

employers employing persons with disabilities 

The Polish system offers wage subsidies for employers hiring persons with disabilities, 
as  well  reductions  in  social  security  contributions,  yet  no  tax  relief  for  employers  of 
persons with disabilities exists.  

It  is  worth  emphasising  that  an  employee  with  disability  is not  obliged  to  inform  the 
employer of his / her disability. The use of the privileges to which an employee  with 
disability is entitled is voluntary. However, the employer is obliged to grant them to the 
employee if the latter presents a disability certificate. 

Wage subsidy 

An  employer  who  employs  persons  with  disabilities  can  receive  a  monthly  wage 
subsidy  for  employees  with  disabilities  if  the  employee  is  listed  in  the  register  of 
employed  disabled  persons  kept  by  PFRON.18  Employers  are  eligible  for  subsidies 
regardless of the number of employees. However, importantly, if the employer hires at 
least 25 full-time equivalent employees, the employer must comply with the 6 % quota 
for  hiring  people  with  disabilities  to  apply  for  funding.  The  employer  must  have 
documentary  evidence  of  the  employee’s  disability  certificate  from  the  first  day  of 
employment  (except  where  the  employee  acquires  the  disability  during  their 
employment period). According to the provisions of the Act on Vocational and Social 
Rehabilitation  and  the  Employment  of  Persons  with  Disabilities,19  a  person  with 
disabilities is a person who has an appropriate certificate: a certificate attesting to a 
mild,  moderate  or  significant  degree  of  disability,  a  certificate  of  total  or  partial 
incapacity  to  work,  or  a  disability  certificate  issued  before  the  age  of  16.  Since  1 
January 1998, the basis for recognising a person as disabled has exclusively been a 
certificate issued by a municipal, district or voivodeship disability evaluation board or a 
certificate issued by a Social Insurance Institution doctor.20 The amount of the subsidy 
is  related  to  the  degree  shown  on  the  disability  certificate,  and  is  currently  around 

16   NIK (2019), Employment of persons with disabilities by public administration and state legal entities 
(Zatrudnianie osób niepełnosprawnych przez administrację publiczną i państwowe osoby prawne 
prawne), https://www.nik.gov.pl/plik/id,21407,vp,24048.pdf. 

17   Meta-analysis of research results of evaluation studies concerning the evaluation of ESF support 

(2019), https://www.power.gov.pl/media/77550/Metaanaliza_raport_koncowy_2019.pdf. 

18   See: https://sod.pfron.org.pl/. 
19   Act of 27 August 1997 on Vocational and Social Rehabilitation and the Employment of Persons 

with Disabilities, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971230776/U/D19970776Lj.pdf. 
20   See: https://www.pfron.org.pl/pracodawcy/dofinansowanie-wynagrodzen/status-osoby-

niepelnosprawnej/. 

12 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

EUR 420 (PLN 1 950), EUR 260 (PLN 1 200) or EUR 98 (PLN 450), depending on the 
degree of disability. 

The amounts referred to above, in relation to persons with disabilities who have been 
(01-U),  holistic 
diagnosed  with  mental 
developmental disorders (12-C) or epilepsy (06-E) and blind persons with a significant 
or moderate degree of sight loss (04-O), are increased by: 

intellectual  disability 

(02-P), 

illness 

• 

• 

• 

EUR 260 (PLN 1 200) for people with disabilities classified as having a significant 
degree of disability (the total amount of funding is EUR 684 (PLN 3 150)); 
EUR 196 (PLN 900) for people with disabilities classified as having a moderate 
level of disability (the total amount of compensation is EUR 455 (PLN 2 100)); or 
EUR 130 (PLN 600) for people with disabilities classified as having a mild level 
of disability (the total amount of co-financing is EUR 227 (PLN 1 050)).21 

The  amount  of  the  subsidy  is  determined  in  proportion  to  the  employee’s  working 
hours.  In  addition,  the  amount  of  the  monthly  subsidy  may  not  exceed  90 %  of  the 
monthly  wage  costs  that  are  actually  incurred  during  each  month  or  75 %  of  these 
costs in the case of an employer engaged in economic activity, within the meaning of 
the provisions on proceedings in public aid cases. 

There are exemptions, as the monthly subsidy is not granted to employers. These are: 
being in debt to PFRON; if the remuneration of the worker with disability has not been 
transferred to his / her bank account, if the salary was paid after the date on which the 
application  for  monthly  financial  contributions  was  submitted;  or  if  the  remuneration 
funds come from public resources (with exemptions).22 Public institutions cannot use 
the  PFRON  wage  subsidies,  even  if  they  have  an  employment  quota  of  6 %  of 
employees  with  disabilities.  However,  they  can  obtain  financial  support  for  the 
employment  of  employees  with  disabilities  from  labour  offices  and  they  can  obtain 
funds  for  the  adaptation  of  workstations  and  infrastructure  and  participate  in  other 
support projects. 

Data concerning wage subsidies (both for the open labour market and the sheltered 
labour market) is regularly published via SODiR.23 The latest data for October 2021 
shows 141 100 employees with disabilities and 31 733 employers registered through 
SODiR. The numbers have significantly increased over the past decade, with average 
monthly  totals  of  39 115  registered  employees  and  6 739  employers  in  2008  and 
141 939  employees  and  30 983  employers  in  2020.  The  data  is  disaggregated  by 
degree of disability, which allows us to conclude that the majority of employees with a 
severe degree of disability comprise 9.6 % of subsidised employees, while those with 
moderate  and  mild  disabilities  comprise  61.7 %  and  28.5 %  respectively.  In 
comparison to 2008, we see a shift towards more persons with a moderate degree on 

21   Office of the Government Plenipotentiary for Persons with Disabilities, Wage subsidies for persons 

with disabilities, https://niepelnosprawni.gov.pl/a,17,dofinansowanie-do-wynagrodzen-osob-
niepelnosprawnych. 

22   If the remuneration comes from public funds, unless the employer has financed the employee’s 
salary; from public funds from the activities referred to in Article 5(1)(5) of the Act of 27 August 
2009 on public finance; from public income referred to in Article 5(2)(3) of the act; see 
https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu20091571240. 

23   Office of the Government Plenipotentiary for Persons with Disabilities, SODiR PFRON Database, 

https://niepelnosprawni.gov.pl/index.php?c=page&id=83&print=1. 

13 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

their disability certificates being subsidised, as in 2008 5.3 % of people had certificates 
of severe disability, 33.5 % had certificates of moderate disability and 61.2 % had mild 
disability: thus, the majority of persons subsidised had a certificate of mild disability.  

Reduced social security contribution 

Regarding  social  security  contributions,  compulsory  contributions  to  pensions  and 
disability  pensions  are  refundable  for  self-employed  persons  with  disabilities.  The 
refund for social security contributions is administrated by PFRON. To obtain a refund 
it is necessary to submit an application on a monthly basis.24  

The amount of the refund depends on the degree of disability and is: 

• 
• 
• 

100 % of pension contributions for persons with severe disabilities;  
60 % of pension contributions for persons with a moderate degree of disability; 
30 % of the pension contribution for persons with mild degree of disability.25  

Statutory sick pay is shared between the employer and the Social Insurance Institution 
(ZUS) under conditions defined in the Act of 25 June 1999 on cash benefits from social 
insurance in case of sickness and maternity (Journal of Laws 1999, No. 60, item 636).26 
If an employee (regardless of pre-existing health conditions or impairments) is ill for 
longer than 33 days, the obligation is transferred to ZUS. In the case of persons over 
50 years of age, from the 15th day of their inability to work, this obligation will be taken 
over by ZUS. An employee who is unable to work is entitled to sickness benefit for 182 
days in a calendar year. Exceptions are employees diagnosed with tuberculosis and 
pregnant women. These two groups of employees may benefit from sickness benefit 
for a longer period – for 270 days per calendar year. After that period, rehabilitation 
benefit can be issued, which is granted for the period necessary to restore the person’s 
ability to work, but not for longer than 12 months. 

The equalisation of wage subsidy rates for the open and sheltered markets in 2014 
caused  some  employers  to  abandon  their  operations  within  the  sheltered  labour 
market. This resulted in changes to the structure of entities benefiting from support and 
full-time positions covered by co-financing.27 

The Supreme Audit Office research report28 revealed some malpractices with regard 
to  wage  subsidies,  including  fictitious  employment,  enforced  surrender  of  some 
earnings,  and  falsifying  disability  assessments.  These  malpractices  should  be 
addressed  in  order  to  comply  with  the  European  Pillar  of  Social  Rights  as  their 
existence is often based on ableist stereotypes and deprivation of agency. Moreover, 

24   See: https://www.pfron.org.pl/osoby-niepelnosprawne/dofinansowanie-dzialalnosci-

gospodarczej/refundacja-skladek-zus/warunki-ubiegania-sie-o-refundacje-skladek-zus/. 

25   See: https://www.pfron.org.pl/osoby-niepelnosprawne/dofinansowanie-dzialalnosci-

gospodarczej/refundacja-skladek-zus/wysokosc-refundacji-skladek-zus/. 

26   Act of 25 June 1999 on cash benefits from social insurance in case of sickness and maternity 

(Dziennik Ustaw (Journal of Laws) 1999, No. 60, item 636), 
https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu19990600636. 

27   NIK (2018), Dofinansowanie wynagrodzeń pracowników niepełnosprawnych Z państwowego 

funduszu rehabilitacji osób niepełnosprawnych, Lublin, 
https://www.nik.gov.pl/plik/id,17362,vp,19931.pdf. 

28   NIK, Dofinansowanie wynagrodzeń pracowników niepełnosprawnych Z państwowego funduszu 

rehabilitacji osób niepełnosprawnych. 

14 

 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

the effectiveness of the system for verifying the fulfilment of conditions to receive wage 
subsidies was, according to NIK, insufficient. This resulted from a failure to observe 
internal procedures, or the inadequacy of these procedures for the scale of the task, 
with insufficient involvement of human and IT resources and limited powers on the part 
of the Fund, as defined in the Act on Rehabilitation.  

A  comprehensive  study  of  good  practices  for  employers  of  persons  with  disabilities 
conducted by Professor Ewa Giermanowska and her team suggests that the impact of 
economic  instruments  on  employers  is  limited.  Financial  instruments  are  very 
important, and for many organisations they are even necessary, but without a change 
in the attitudes of employers, employees, people with disabilities and other members 
of society, the anticipated participation of persons with disabilities in the labour market 
will  not  take  place.  The  analysis  of  good  practices  of  employers  shows  the  great 
importance  of  an  organisational  culture  that  promotes  equal  treatment  and  an 
individual  approach  to  the  employee,  which  is  characterised  by  values  such  as 
egalitarianism,  tolerance,  openness  and  orientation  towards  the  other  person.29 
Moreover, employers wishing to employ people with disabilities often have problems 
finding suitably prepared employees on their own, and can only count on support from 
public institutions to a limited extent.30 

Importantly, according to the concluding observations for Poland by the Committee on 
the Rights of Persons with Disabilities, the State Party is recommended to ‘promote 
decent work for persons with disabilities, particularly women with disabilities, in public 
and  private  sectors  and  provide  specific  incentives  and  support  for  reasonable 
accommodation,  including  individual  assistance  for  employing  persons  with  a  wide 
range of disabilities’ and to ‘take specific measures to foster respect for the rights and 
dignity of persons with disabilities.’31 

2.3  Reasonable accommodation 

Polish  law  defines  the  obligation  on  the  part  of  employers  to  provide  reasonable 
accommodation in the Act of 27 August 1997 on Vocational and Social Rehabilitation 
and the Employment of Persons with Disabilities.32 Importantly, this relates only to the 
employment contracts under the scope of the Labour Code, but not to contracts under 
civil  law,33  which  poses  an  important  challenge  due  to  the  casualisation  of  working 

29   Giermanowska, E. (ed.) (2014), Zatrudniając niepełnosprawnych. Dobre praktyki pracodawców w 

Polsce i innych krajach Europy, Kraków, AGH, http://polscyniepelnosprawni.agh.edu.pl/wp-
content/uploads/ksiazka_zatrudniajac_niepelnosprawnych_dobre_praktyki.pdf. 

30   Giermanowska, E. and Racław, M (2014), ‘Pomiędzy polityką życia, emancypacją i jej 
pozorowaniem. Pytania o nowy model polityki społecznej wobec zatrudnienia osób 
niepełnosprawnych’, Studia Socjologiczne, Volume 2, No. 213, 
https://www.studiasocjologiczne.pl/img_upl/studia_socjologiczne_2014_nr_2_str107_127.pdf. 
31   Committee on the Rights of Persons with Disabilities, ‘Concluding observations on the initial report 

of Poland’ (CRPD/C/POL/CO/1), https://documents-dds-
ny.un.org/doc/UNDOC/GEN/G18/326/15/PDF/G1832615.pdf?OpenElement. 

32   Act of 27 August 1997 on Vocational and Social Rehabilitation and the Employment of Persons 

with Disabilities, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971230776/U/D19970776Lj.pdf. 
33   Bojarski, Ł. (2021), Country report: Non-discrimination: Transposition and implementation at 

national level of Council Directives 2000/43 and 2000/78: Poland, 
https://www.equalitylaw.eu/downloads/5519-poland-country-report-non-discrimination-2021-1-91-
mb. 

15 

 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

conditions,  with  numerous  persons  with  disabilities  working  on  more  precarious 
contracts, especially young persons with disabilities. 

The act states in Article 23a(1-3) that: 

• 

• 

• 

• 

an employer is obliged to provide the necessary reasonable accommodation for 
a person with disability with whom they are in an employment relationship, or who 
is participating in a recruitment process or undertaking vocational or professional 
training or an apprenticeship or internship; 
necessary  reasonable  accommodation  means  introducing  necessary  changes 
and adjustments in a particular case in line with the specific needs reported to 
the  employer  stemming  from  somebody’s  disability,  unless  the  introduction  of 
such  changes  or  adjustments  would  impose  a  disproportionate  burden  on  the 
employer; 
the  burden  is  not  deemed  disproportionate  when  it  is  sufficiently  remedied  by 
public funds; 
failure  to  provide  necessary  reasonable  accommodation  is  deemed  an 
infringement of the principle of equal treatment in employment within the meaning 
of Article 183a(2-5) of the Labour Code.34  

The amendment35 of 20 December 2002 to the Act of 27 August 1997 on Vocational 
and Social Rehabilitation and the Employment of Persons with Disabilities36 introduced 
a definition of a workstation adapted to the needs of a person with disability, which is 
a workstation that is suitably equipped and adapted to the needs arising from the type 
and degree of disability of the individual (according to the certificate of disability granted 
under the act).37  

2.4  Other relevant actions targeted at employers 

There  are  multiple  financial  support  schemes  for  employers  of  employees  with 
disabilities.  The  State  Fund  for  Rehabilitation  of  Persons  with  Disabilities  may 
reimburse the employer the monthly costs of hiring employees who assist an employee 
with disabilities at work, and the costs of training these employees. Moreover, at the 
employer’s request, training costs incurred by the employer for their employees with 
disabilities may be reimbursed from the funds of the State Fund for Rehabilitation of 
Persons with Disabilities. Training costs can be reimbursed by up to 70 %, but by no 
more than double the average salary per person. 

34   Bojarski, Ł. (2021), Country report: Non-discrimination: Transposition and implementation at 

national level of Council Directives 2000/43 and 2000/78: Poland, 
https://www.equalitylaw.eu/downloads/5519-poland-country-report-non-discrimination-2021-1-91-
mb. 

35   Act of 20 December 2002 amending the Act on Vocational and Social Rehabilitation and the 

Employment of Persons with Disabilities and amending other Acts, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20030070079/T/D20030079L.pdf. 

36   Act of 27 August 1997 on Vocational and Social Rehabilitation and the Employment of Persons 

with Disabilities, 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971230776/U/D19970776Lj.pdf. 
37   Bojarski, Ł. (2021), Country report: Non-discrimination: Transposition and implementation at 

national level of Council Directives 2000/43 and 2000/78: Poland, 
https://www.equalitylaw.eu/downloads/5519-poland-country-report-non-discrimination-2021-1-91-
mb. 

16 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

Several awareness-raising campaigns targeted at employees have been implemented, 
mostly by NGOs. One of the most visible campaigns was ‘Able at work’  (Sprawni w 
pracy)38  by  the  Integration  Foundation,  in  partnership  with  PFRON.  This  NGO-led 
campaign addressed the stereotype that persons with disabilities want to work in job 
roles that are hardly possible due to the type of disability. The compendium ‘Good and 
bad practices: Hiring People with Disabilities’ explains and justifies the best solutions 
for  hiring  candidates  with  disabilities  in  an  accessible  and  humorous  way.  In  each 
episode, the authors show the same situation in two versions: incorrect and correct. 
The scenes are supplemented by a voiceover that explains the errors and suggests 
appropriate solutions. 

A campaign called ‘Just like me’ led by the Pod Aniołem Foundation, another NGO, 
focused on learning about the benefits of employing persons with disabilities. It  was 
held  from  August  to  November  2018  in  Szczecin,  Koszalin  and  Świnoujście,  and 
helped  employers  to  obtain  information  on  the  benefits  and  specifics  of  employing 
persons  with  disabilities.  Information  was  provided  on  conditions  of  employment  as 
well as on profits and refunds available in this respect. 

An  interesting  social  campaign  developed  after  the  COVID-19  pandemic  was  the 
STOP  Barriers  campaign  –  a  nationwide  educational  campaign  and  an  information 
campaign for people at risk of social exclusion due to their disability. The second stage 
of the campaign focuses on encouraging entrepreneurs to employ persons with various 
disabilities. The goal is to break down barriers in this area, as well as to provide support 
and up-to-date, reliable information to employers and employees  with disabilities on 
legal regulations. 

2.5  Examples of good practice  

Wage subsidies provide a well-established mechanism known as an incentive for hiring 
persons with disabilities. Because of how they work, they have contributed to the shift 
from  sheltered  employment  to  the  open  labour  market.  Moreover,  according  to 
empirical research conducted among 439 employers of persons with disabilities, the 
most effective financial forms of support were considered by employers to be subsidies 
towards  the  salaries  of  employed  people  (62 %),  reimbursement  of  the  costs  of 
adapting  workstations  (58 %)  and  reimbursement  of  the  costs  of  equipping 
workstations  to  meet  the  needs  of  persons  with  disabilities  (34 %).  Importantly,  as 
many as 89 % of the respondents have knowledge about the forms of financial support 
that are available for the employment of persons with disabilities.39  

38   See: https://sprawniwpracy.com. 
39   Bugajska, J. et al. (2018), Model wsparcia osób niepełnosprawnych w środowisku pracy. Mapa 
drogowa (Model for supporting disabled people in the work environment: A road map), Warsaw, 
https://www.ciop.pl/CIOPPortalWAR/file/88309/Model_wsparcia_osob_niepelnosprawnych_w_srod
owisku_pracy-Mapa_drogowa.pdf. 

17 

 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

2.6  Good practice guides, websites and advice services directed at employers 

There are several guides available, authored by public institutions, non-governmental 
organisations and other entities. 

Websites 

• 

• 

Information  Webpage  of  the  Financial  Support  Service  System,  financed  by 
PFRON,40 a publicly funded webpage providing up-to-date official information on 
PFRON support for employers hiring persons with disabilities. The portal offers 
comprehensive information on various incentives, support tools and step-by-step 
information on how to receive certain support. 

‘Able  at  work’  (Sprawni  w  pracy),41  a  website  by  the  Integration  Foundation 
(Fundacja  Integracja),  with  knowledge  resources  including  those  aimed  at 
supporting employers. The resource pack includes basic information on disability 
assessments as well as practical information on how to apply  for the available 
financial support. 

Guides 

• 

• 

• 

Employing  disabled  persons:  Employers’  good  practice  in  Poland  and  other 
(Zatrudniając  niepełnosprawnych.  Dobre  praktyki 
European  countries 
pracodawców w Polsce i Europie) – a comprehensive guide based on extensive 
qualitative and quantitative research edited by Professor Ewa Giermanowska as 
a part of comprehensive study conducted between 2012 and 2014 on disability-
related social policy. Research headed ‘From a comprehensive diagnosis of the 
situation  of  people  with  disabilities  in  Poland  to  a  new  model  of  social  policy 
towards disability’ was funded by PFRON. 

How  to  employ  a  person  with  disability?42  –  a  guide  by  the  Institute  of  Public 
Affairs  (Instytut  Spaw  Publicznych),  which  presents  a  comprehensive  legal 
framing of the employment of persons with disabilities, covering quota systems, 
available financial support as well as flexibility in the employment of persons with 
disabilities. 

The employment of disabled people in organisations43 – an easy-to-navigate and 
accessible  guide  on  a  well-established  website  focusing  on  civil  society 
organisations.  The  guide  highlights  the  non-discrimination  principle,  as  well  as 
exploring the benefit trap – where income, including remuneration for work and 
remuneration  under  civil  law  contracts,  may  be  associated  with  the  need  to 

40   Portal informacyjny Systemu Obsługi Wsparcia finansowanego ze środków PFRON (information 

portal for PFRON-funded support-handling system), https://portal-
sow.pfron.org.pl/opencms/export/sites/pfron-sow/sow/baza-wiedzy/informator/pracodawcy/. 

41   Sprawni w pracy, Baza wiedzy dla pracodawcy (‘Able at work’, knowledge base for the employer), 

https://sprawniwpracy.com/kategorie/dla-pracodawcy/baza-wiedzy-pracodawcy/. 
42   Instytut Spraw Publicznych (Institute of Public Affairs) (2014), Jak zatrudnić osobę z 

niepełnosprawnością?, 
https://www.isp.org.pl/uploads/drive/oldfiles/21020802430090215001250063574.pdf. 

43   NGO.PL, Zatrudnianie osób niepełnosprawnych w organizacjach, 

https://poradnik.ngo.pl/zatrudnienie-osob-niepelnosprawnych-w-organizacjach. 

18 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

reduce  or  suspend  pensions  (including  social  or  family  pensions).  This 
knowledge  allows  employers  to  better  understand  the  dynamics  of  the  labour 
market that persons with disabilities have to navigate.  

There is limited access to free advice for employers. One of the public advice channels 
available is PFRON’s Infoline, where information on obligatory contributions and wage 
subsidies can be obtained.44 The National Database of Disabled Persons’ Employers 
(OBPON), a company specialising in supporting employers of persons with disabilities, 
offers  a  telephone  consultation  service,45  and  the  Activisation  Foundation  offers 
comprehensive support and advice for employers as a job agency.46 

44   See: https://www.pfron.org.pl/aktualnosci/szczegoly-aktualnosci/news/dodatkowa-infolinia-pfron/. 
45   See: https://www.obpon.pl/ourCompany.html. 
46   See: https://aktywizacja.org.pl/wspolpraca-z-pracodawcami/. 

19 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

3 

Support and partnerships available to employers to assist them in making 
reasonable accommodations  

3.1  Support available to employers for making reasonable accommodation  

The  Polish  system  offers  mainly  financial  support  to  employers  in  adapting 
workstations.47 An employer who has employed a person with disability for at least 36 
months  may  be  reimbursed  from  the  State  Fund  for  Rehabilitation  of  Persons  with 
Disabilities48 for the costs of: 

• 

• 

• 

• 

adaptation of workplaces to the needs of  persons with disabilities, in particular 
costs  incurred  in  connection  with  the  adaptation  of  newly  created  or  existing 
workstations for these persons, in accordance with the needs resulting from their 
disability; 
adaptation or purchase of equipment making it easier for a person with disability 
to perform work or function at work; 
purchase and authorisation of software for use by employees with disabilities and 
assistive or adapted technology devices; 
identification by occupational health services of the needs referred to above. 

The costs are reimbursed to persons with disabilities who are unemployed or seeking 
employment  or  who  are  remaining  in  employment  with  an  employer  applying  for 
reimbursement,  except  in  cases  where  the  disability  arose  during  the  period  of 
employment with this employer for reasons attributable to the employer or employee 
for infringement of regulations, including labour regulations. The costs are reimbursed 
by  the  starost  (the  chair  of  the  district  executive  board)  on  the  basis  of  a  civil  law 
agreement which specifies the obligations of the parties entering into it (starost and 
employer). 

The  maximum  amount  of  aid  for  the  adaptation  of  one  workstation  is  20  times  the 
average salary (i.e. the average monthly salary in the national economy in the previous 
quarter from the first day following the announcement by the President of the Central 
Statistical Office) for each adapted workstation of a person with disability. 

An employer interested in employing a person with disability with the aid of the Fund 
should  submit  an  application  to  the  starost,  as  specified  in  the  Regulation  of  the 
Minister of Labour and Social Policy,49 specifying: 

47   See: https://www.gov.pl/web/gov/skorzystaj-z-dofinansowania-przystosowania-stanowiska-pracy-

pracownika-z-niepelnosprawnoscia; Act of 27 August 1997 on professional and social rehabilitation 
and employment of disabled persons (Journal of Laws 2021, item 573, as amended), 
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971230776/U/D19970776Lj.pdf; Regulation 
of the Minister of Labour and Social Policy of 23 December 2014 on reimbursement of additional 
costs related to employment of disabled employees (Journal of Laws 2014, item 1987), 
https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20140001987; Ordinance of the Minister 
of Family and Social Policy of 24 June 2021 amending the Ordinance on reimbursement of 
additional costs related to employment of disabled employees (Journal of Laws 2021, item 1151), 
https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20210000573. 

48   See: http://pfron.org.pl. 
49   Regulation of the Minister of Labour and Social Policy of 11 March 2011 on the reimbursement of 
additional costs related to the employment of employees with disabilities (Journal of Laws 2011, 
No. 62, item 316). 

20 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

• 

• 

the place of registration of a person with disability as an unemployed person or a 
person  seeking  work without  employment  (if  the  refund  of  costs  concerns  that 
person); or 
the  place  of  employment  of  the  person  with  disability,  the  location  of  the 
employer’s registered office or the employer’s place of residence (in other cases). 

The  reimbursement  of  costs  applies  only  to  the  additional  costs  of  the  employer 
resulting from the employment of persons with disabilities (i.e. such costs that would 
not  be  incurred  by  the  employer  while  employing  persons  without  disabilities).  The 
conclusion  of  an  agreement  on  reimbursement  of  the  costs  of  equipment  of  a 
workstation is preceded by negotiations between the starost and the employer, during 
which the amount of reimbursement to be paid to the employer is agreed, as well as 
other terms of the agreement (including the date and method of settling the aid, the 
method of documenting the implementation of the agreement, etc.). Costs incurred by 
the employer before the date of conclusion of the agreement are not reimbursed. It is 
a  condition  of  reimbursement  to  obtain  a  positive  opinion  from  the  National  Labour 
Inspectorate – issued at the request of a starost – about adapting a workstation to the 
needs resulting from the disability of an employee or, in cases where the employment 
of a person with disability did not require adaptation, about compliance with health and 
safety conditions at that workstation. 

If the period of employment of a person with disability is shorter than 36 months, the 
employer  returns  to  the  State  Fund  for  Rehabilitation  of  Persons  with  Disabilities, 
through the starost, funds amounting to 1/36 of the total amount of reimbursement for 
each month – but not less than 1/6 of that amount. The employer does not reimburse 
funds if, within three months of the date of termination of the employment relationship 
with the person with disability, he / she employs another person with disability who is 
registered at the district office of employment as an unemployed person or a jobseeker 
not remaining in employment, while the resulting break is not included in the required 
period of 36 months. 

Moreover, the State Fund for Rehabilitation of Persons with Disabilities can reimburse 
the costs of equipping the workplace of employees with disabilities.50 Reimbursement 
of the costs of adapting a workstation can be claimed by an employer who: 

• 
• 

runs a business for at least 12 months – regardless of the type of business; 
employs  a  person  with  disability  registered  at  the  district  labour  office  as  an 
unemployed  person  or  a  jobseeker  who  has  not  been  in  employment  for  36 
months. 

An employer is an organisational unit, even if it does not have legal personality, and 
also a natural person, if they employ workers (persons employed on the basis of an 
employment contract, cooperative employment contract, appointment, nomination or 
election).  Thus,  an  employer  may  be,  for  example,  an  entrepreneur,  an  entity  not 
conducting  business  activity,  such  as  a  foundation,  association  or  other  social 
organisation, or a farmer. The maximum amount of aid for equipping one position is 15 

50   GOV.PL, Skorzystaj z dofinansowania przystosowania stanowiska pracy pracownika z 

niepełnosprawnością (‘Take advantage of co-financing for the adaptation of the workplace of an 
employee with a disability’), https://niepelnosprawni.gov.pl/a,19,zwrot-kosztow-wyposazenia-
stanowiska-pracy-osoby-niepelnosprawnej. 

21 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

times  the  average  salary.  The  obtaining  of  aid  does  not  depend  on  whether  the 
employer  has  its  registered  office  or  workplaces  in  the  area  serviced  by  the  district 
labour office where the person with disability is registered. 

When considering an application, the starost takes into account: 

• 
• 

• 
• 
• 

the needs of the local labour market; 
the number of persons with disabilities with specific qualifications registered at 
the poviat (second-level units of local government and administration in Poland) 
labour  office  as  unemployed  or  seeking  employment  or  not  being  under  an 
employment contract; 
the costs of equipping the workstation; 
the employer’s contribution to equipping a workstation that has been set up; 
the amount of Fund resources allocated for this purpose in a given year. 

The detailed regulations are similar to the abovementioned provisions. 

Regarding other types of support, much less information on logistical support, needs 
assessment  support  or  guidance  on  appropriate  reasonable  accommodation  on  a 
case-to-case  basis  can  be  found.  Guidebooks  offering  information  on  general  rules 
and the steps that may be taken are available. Training and workshops for employers 
on  employing  persons  with  disabilities  are  organised  by  non-governmental 
organisations  (e.g.  by  the  Aktywizacja  Foundation,  which  conducts  comprehensive 
recruitment projects for people with disabilities for positions at various levels as well as 
offering  workplace  audits  and  providing  individual  consultations  to  show  how  to 
optimise processes related to the employment of people with disabilities).51 

3.2  Partnerships to assist employers to make reasonable accommodations 

The  Central  Institute  for  Labour  Protection-National  Research  Institute  (CIOP-PIB), 
along with the National Disabled Persons Rehabilitation Fund (PFRON), the National 
Association for the Rehabilitation of Invalid and Blind Co-operatives and the Friends of 
Integration Association, developed a model to support people with disabilities in the 
work environment. The model includes a network of actors who work directly with the 
employer  and  support  them  in  eliminating  barriers.  According  to  the  road-map 
document, one of the outcomes of the project is the creation of a nationwide network 
to support employers in the process of preparing for the employment of persons with 
disabilities. This support will provide, among other things, analysis on the adaptations 
needed  and  the  financial  support  available.  The  network  will  be  based  on  regional 
contact points located in PFRON branches and specialist support teams. 

The  Polish  Organisation  of  Employers  of  Persons  with  Disabilities  (POPON)  was 
established to represent the interests of its members in the area of legislation. POPON 
is  the  largest  association  of  entrepreneurs  employing  people  with  disabilities.  It  has 
been  active  since  1995  and  brings  together  nearly  600  companies  and  institutions 
employing  a  total  of  approximately  65 000  employees,  including  more  than  35 000 
persons with disabilities. POPON is also an information-sharing network, organising 
training  and  webinars  and  publishing  reports  including  on  the  economic  aspects  of 
workplace adaptation. 

51   Aktywizacja Foundation, Pracodawcy (for employers), https://aktywizacja.org.pl/pracodawcy/. 

22 

 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

An  interesting  study  was  conducted  on  model  partnerships  for  the  employment  of 
people  with  disabilities  from  small  towns  and  rural  areas.  The  study,  concluded  by 
Magdalena  Kocejko  and  the  Aktywizacja  Foundation,  has  shown  that  actions  are 
poorly coordinated, informal, duplicated and not very effective. NGOs often function 
alongside  the  institutional  support  system  and  are  not  treated  as  a  stable  and 
trustworthy  partner  for  public  institutions,52  while  ‘employers  are  an  important  but 
absent partner’. The survey showed that cooperation is difficult, that tools are lacking 
and  that  it  is  mostly  labour  offices  and  NGOs  that  cooperate  with  employers.53  The 
study  revealed  recurring  problems  that  hamper  the  effectiveness  of  activation 
activities,  including  the  absence  of  a  common  database,  the  ‘fight  for  clients’ 
phenomenon, low complementarity of activities and the particularly difficult situation of 
persons with disabilities from rural areas and small towns.54 The study also envisioned 
a model partnership for the employment of persons with disabilities that would focus 
on multisectoral engagement, increasing the complementarity of activities as well as 
cooperation with employers. 

52   Kocejko, M., Modelowe partnerstwa na rzecz zatrudnienia osób z niepełnosprawnością z terenów 

małych miast i wsi. Raport z badania (Model partnerships for the employment of people with 
disabilities from small towns and villages. Research report), Warsaw, 
https://www.aktywizacja.org.pl/images/PROGRAM/Raport_z_badania_Modelowe_partnerstwa_M.
Kocejko.pdf, p. 24. 

53   Kocejko, Modelowe partnerstwa na rzecz zatrudnienia osób z niepełnosprawnością z terenów 

małych miast i wsi, 
https://www.aktywizacja.org.pl/images/PROGRAM/Raport_z_badania_Modelowe_partnerstwa_M.
Kocejko.pdf, p. 25. 

54   Kocejko, Modelowe partnerstwa na rzecz zatrudnienia osób z niepełnosprawnością z terenów 

małych miast i wsi, 
https://www.aktywizacja.org.pl/images/PROGRAM/Raport_z_badania_Modelowe_partnerstwa_M.
Kocejko.pdf. 

23 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

4 

Illustrative  examples  of  good  employer  practice  for  providing  reasonable 
accommodations for persons with disabilities 

4.1  Good practice guides for employers regarding reasonable accommodation 

Count  on  work:  Accessible  workplaces  (Postaw  na  pracę.  Dostępne  miejsca 
pracy)55 
This is a guide prepared by the Activisation Foundation, a well-established Polish NGO 
supporting  the  labour  market  participation  of  persons  with  disabilities  and  directly 
working with employers. The foundation offers a variety of support tools for employers 
including  an  easy  self-audit  online  tool  that  helps  employers  understand  what  they 
need to do when it comes to accessibility and ensuring welcoming working conditions 
for  persons  with  disabilities.  The  Postaw  na  pracę  guide  offers  good  practices  in 
employing  persons  with  four  types  of  disabilities  (blind  persons,  persons  with  a 
psychosocial  disability,  deaf  or  hard-of-hearing  persons,  and  persons  with  physical 
disability), suggesting common solutions and providing examples. The publication is 
presented in the form of a practical guide to help employers go through the processes 
of  recruitment,  employment  and  workplace  adaptation  smoothly.  The  guide  also 
tackles organisational culture.  

A person with a visual disability at work: A Guide for Employers56 
This  guide  focuses  on  the  processes  of  recruitment,  workplace  adaptation  and 
retention  of  persons  with  low  vision  and  blind  persons.  It  is  one  of  four  guides  for 
employers  on  adapting  the  work  environment  for people  with  motor,  visual,  hearing 
and  intellectual disabilities.  The  guides  are  supplemented  by:  ErgoON–checklist, an 
interactive mobile application for the assessment of a workstation for adaptation to the 
needs  of  a  person  with  a  motor,  visual,  hearing  or  intellectual disabilities;  ErgoON– 
benefit  calculator,  an  interactive  mobile  application  for  calculating  the  financial 
resources an employer will receive for employing a person with a disability; ErgoON–
visualisations,  an  application  with  interactive  visualisations  of  the  possibilities  for 
adapting the office and industrial work environment to the needs of people with motor, 
visual,  hearing  and  intellectual  disabilities,  using  virtual  reality  techniques;  and 
ErgoON–design, an interactive application that uses virtual reality (VR) techniques to 
create an optimal office work environment (most common in public administration, and 
also the most accessible for people with disabilities). 

These  guides  were  developed  as  part  of  project  No.  POWR.02.06.00-00-0054/17 
entitled ‘Developing and disseminating, in cooperation with social partners, a model for 
supporting  persons  with  disabilities  in  the  work  environment’,  co-financed  by  the 
European  Social  Fund  under  the  Operational  Programme  for  Knowledge  Education 
Development 2014-2020. 

55   Fundacja Aktywizacja (2020), Postaw na pracę. Dostępne miejsca pracy (Count on work: 

Accessible workplaces), Warsaw, https://aktywizacja.org.pl/wiedza/publikacje/broszura-dostepne-
miejsca-pracy/. 

56   CIOP-PIB (2019), Osoba z niepełnosprawnością wzrokową w pracy: Poradnik dla pracodawców, 

(A person with a visual disability at work: A Guide for Employers), Warsaw, 
https://www.gov.pl/attachment/7563e43e-87b9-41e1-91f9-fb8f364a870b. 

24 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

The deaf employee: A Guide for employers57 
A  detailed  guide  focusing  on  the  employment  of  deaf  persons.  It  addresses  the 
recruitment process, workplace adaptation, organisational culture and good practices. 
It  also  tackles diverse dilemmas  that employers with disabilities  may  face,  including 
how to navigate an assessment when the employee does not fulfil expectations. The 
guide  provides  also  rationale  for  frequently  encountered  job  trajectories  of  deaf 
persons  –  for  instance,  why  some  deaf  employees  stay  with  one  employer  for  long 
periods of time. This guide was prepared in partnership with the Dobre Kadry project, 
which was implemented in partnership between the Research and Training Centre, the 
Polish Deaf Association, Łódź branch, and the Fortbildungsakademie der Wirtschaft 
(FAW) gemeinnützige Gesellschaft mbH Akademie Chemnitz. 

No evidence on how the guides are being used has been found. 

4.2  Any  other  sources  of  information  regarding  good  practice  for  employers 

regarding reasonable accommodation 

The analysis carried out by Łukasz Bojarski highlights the ruling of the Supreme Court 
of 12 November 2014:58 

‘Both  European  and  Polish  law  imply  an  obligation  on  the  employer  to 
introduce reasonable accommodation for an employee with disability, as long 
as it does not constitute a disproportionately high burden. It is for the court / 
judge to assess all the circumstances of a given case. In any case, the concept 
of accommodation should be interpreted broadly and take into account both 
material and organisational measures. Thus, the termination of an employment 
contract may be considered justified only if the employer does not have any 
reasonable  means  of  enabling  the  person  with  disability  to  continue 
employment.  In  this  judgment,  the  Supreme  Court  was  of  the  opinion  that 
Article 23a of the Disabled Persons Act should be interpreted in such a way 
that by adopting appropriate, i.e. effective and practical measures to adapt the 
workplace to take into account disability, one should understand not only the 
adaptation of premises or equipment, but also of working time and division of 
duties.  As  in  any  case  of  this  type,  it  is  necessary  to  consider  all  possible 
changes, taking into account the rationality of their introduction in terms of the 
burden put on the employer. The employer’s failure to take any actions, limiting 
itself only to the finding that they constitute a disproportionate burden, cannot 
be  regarded  as  fulfilling  the  obligation  under  Article  23a  of  the  Disabled 
Persons Act. It should also be remembered that it is possible for the employer 
to  obtain  public  funds  for  the  introduction  of  changes  enabling  the  further 
employment of an employee with disability.’59 

57   Polski Związek Głuchych (PZG) (Polish Deaf Association), Łódź branch (2017), Model zwiększenia 

dostępu do zatrudnienia Głuchych. Głuchy pracownik Poradnik dla pracodawców (The Deaf 
employee: A Guide for employers), Łódź, 
https://pzg.lodz.pl/publikacje/Poradnik_dla_Pracodawcow.pdf. 

58   Supreme Court, judgment of 12 November 2014 (I PK 74/14), OSNP 2016/8/101, 

https://sip.lex.pl/orzeczenia-i-pisma-urzedowe/orzeczenia-sadow/i-pk-74-14-wprowadzanie-
racjonalnychusprawnien-dla-521661154. 

59   Bojarski, Ł. (2021), Country report: Non-discrimination: Transposition and implementation at 

national level of Council Directives 2000/43 and 2000/78: Poland, 
https://www.equalitylaw.eu/downloads/5519-poland-country-report-non-discrimination-2021-1-91-
mb, p. 35. 

25 

 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

The 3rd Congress of Persons with Disabilities formulated a recommendation so that 
the  definition  of  ‘reasonable  accommodation’  should  be  provided  within  the  Labour 
Code.  The  Commissioner  for  Human  Rights  supported  this  demand  in  a  letter  in 
2018.60 

Beyond  legal  cases,  there  are  no  other  sources  of  information  on  good  practice  for 
employers regarding reasonable accommodation. 

4.3  Examples  of  individual  reasonable  accommodations  which  reveal  good 

practice 

Extensive qualitative research on good practices in the employment of persons with 
disabilities in Poland has been conducted by Professor Ewa Giermanowska and her 
team,  providing  analysis  of  several  case  studies  of 
individual  reasonable 
accommodation  cases.  The  main  points  of  the  analysis  of  one  of  the  case  studies 
carried out by the team are presented below. 

Telemarketing team manager 
The case concerns Emil, a salesman with low vision, who manages a telemarketing 
team. Emil came to the company concerned when he wanted to change his job, and 
applied  by  himself,  because  the  company  is well-known on the  market, and  he  had 
also previously worked at a place where disabled and blind persons are employed, and 
the company was mentioned there. His workstation was equipped with the necessary 
equipment. During his induction, Emil did not encounter any problems related to his 
disability. Emil has been treated in the same way as his non-disabled colleagues – he 
is  subject  to  the  same  appraisal  system  and  participates  in  the  same  training  and 
integration activities. In everyday work there are some difficulties due to his disability, 
but according to Emil, as well as to his co-worker and supervisor, he believes that these 
are occasional. These difficulties are sometimes connected with filling in forms or paper 
documentation. In such cases Emil can count on the help of his colleagues. Being a 
salesman, he sometimes also needs help to get to the customer’s premises, but this 
happens very rarely. In the opinion of his colleagues and subordinates, his particular 
advantage  is  the  fact  that  he  understands  the  needs  of  his  subordinates  with 
disabilities. Emil’s workstation is adapted to his needs – it has an adapted computer, a 
magnifier (installed at his request) and a speech synthesiser. Adapting the workstation 
is treated in the company as natural, while the legitimacy of the ‘special way’ of treating 
persons  with  disabilities  is  sometimes  questioned.  For  instance,  the  provision  of 
software is treated as reasonable in this case – after all, all the company’s employees 
need software in order to work. He considers financial and material support in the form 
of necessary equipment to be the most beneficial form of assistance.  

60   Commissioner for Human Rights (RPO) (2018), ‘RPO on insufficient assistance for people with 

disabilities in entering the open labour market’, https://bip.brpo.gov.pl/pl/content/rpo-o-
niewystarczaj%C4%85cej-pomocy-osobom-z-niepe%C5%82nosprawno%C5%9Bciami-we-
wchodzeniu-na-otwarty-rynek-pracy. 

26 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

5 

Recommendations and guidance regarding good practice and reasonable 
accommodation 

5.1  Recommendations 

good 
accommodation in recruitment and hiring 

regarding 

practice 

and 

reasonable 

When preparing a job advertisement for a new employee, it is important to avoid direct 
statements  stating  that  the  company  is  only  looking  for  persons  with  disabilities. 
Instead, it is advisable to clearly encourage people with disabilities to take part in the 
recruitment process, or to clearly emphasise the employer’s willingness to also employ 
persons  with  disabilities.  A  positive  message  will  contain  information  about  the 
accessibility  of  the  company’s building  for  people  with  disabilities,  about  how  to  get 
there by public transport or about workstation adaptations for people with a specific 
type of disability. If the company already employs people with disabilities, it is worth 
including this information in the advertisement.61 During the job interview, it is important 
to ask about the expectations in relation to the job, including with regard to reasonable 
accommodation. 

Carefully  ‘look  around’  the  job,  check  whether,  in  order  to  get  to  a  particular 
workstation, a person has to overcome stairs or other obstacles  – even small ones. 
Also check whether there is an accessible toilet at all, and if so, how far it is from the 
future workstation.62 

It is crucial for companies to offer reasonable accommodation during the recruitment 
process,  with  a  clause  in  the  job  advertisement  on  how  to  request  reasonable 
accommodation when applying for the position. Job advertisements should also meet 
accessibility standards. 

One of the good practices in supporting employers in reasonable accommodation in 
the recruitment process is going beyond legal information. Providing legal information 
is  not  sufficient  for  establishing  good  recruitment  and  hiring  processes,  and  more 
training is needed for HR to help with understanding and navigating complex situations 
in recruitment. More focus is required in solving practical dilemmas that employers may 
encounter  as,  while  general  information  is  available,  it  rarely  includes  analysis  of 
commonplace  challenges  faced  by  employers.  Moreover,  strategies  on  how  to 
organise  the  shortlisting  process  should  be  prioritised,  so  that  the  need  to  provide 
reasonable  accommodation  during  the  interview  does  not  hinder  the  recruitment 
process for persons with disabilities. 

Reimbursing the costs of adapting workstations is a very important support measure 
for employers, but the procedures related to financial support should be made simpler, 
more accessible and less bureaucratic.  

61   CIOP-PIB, Osoba z niepełnosprawnością wzrokową w pracy, 

https://www.ciop.pl/CIOPPortalWAR/file/88315/Osoba_z_niepelnosprawnoscia_wzrokowa_w_prac
y-Poradnik_dla_pracodawcow.pdf. 

62   See: https://aktywizacja.org.pl/wp-content/uploads/2020/04/Broszura-Fundacja-Aktywizacja-

Dost%C4%99pne-miejsca-pracy.pdf. 

27 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

5.2  Recommendations 

regarding 

good 

practice 

and 

reasonable 

accommodation in initial employment 

It  is  crucial  to  consult  on  all  reasonable  accommodation  measures  with  the  person 
concerned.  Some  guidelines  indicate  that,  at  the  initial  stage  of  employment,  it  is 
important  to  consider  assigning  a  ‘guide’  for  an  employee  with  a  disability.  The 
designated guide will be the first contact for the new employee and will help him / her 
to commence his / her tasks and relationships within the team.  

At the start of an employment contract, the employer should include a site visit, during 
which  the  person’s  accessibility  needs  will  be  established,  and  it  can  be  decided 
whether  and  when  those  needs  will  be  reviewed  again.  It  is  crucial  to  ensure 
accessibility  in  the  digital  space  also.  It  is  equally  important  to  introduce  the  new 
employee to the organisational culture at the workplace.  

It is good practice, in the new employee’s first discussion with the manager, to establish 
how they will be introduced to the team. Regardless of who the introducer is, the first 
discussion  with  the  employee  requires  joint  arrangements  on  the  basic  issue  of 
whether to inform colleagues (and whom) about the disability and the connected rights 
(e.g.  reduced  working  hours)  and  needs  (e.g.  adjusting  the  height  of  a  printer  or 
rearranging  desks  in  a  room).  By  communicating  openly  about  disability  and  the 
resulting  needs  in  the  workplace,  we  can  avoid  potential  misunderstandings  and 
conflicts in the team. 

Support from successful employers should entail better access to practical assistance 
in providing reasonable accommodation. The reasonable accommodation process is 
perceived as very complex and over-bureaucratic, which hinders its implementation, 
so employers could benefit from professional advice on making appropriate decisions. 
It is also recommended to diversify the examples of reasonable accommodation that 
are  provided,  with  guidance  on  the  reasonable  accommodation  of  persons  with 
multiple disabilities, persons using ACC, deaf and blind persons and neurodivergent 
persons, for example. The available guides usually focus on certain types of disability, 
not reflecting fully the whole diversity of persons with disabilities. 

5.3   Recommendations 

regarding 
accommodation in promotion and career development 

practice 

good 

and 

reasonable 

This aspect is somewhat missing from many of the guides reviewed. It is recommended 
to  develop  a  stronger  focus  on  promotion  and  career  development,  especially  with 
regard to the incentives for hiring persons with disabilities on higher job positions.  

28 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Poland 

5.4   Recommendations 

reasonable 
good 
accommodation  in  retention,  i.e.  enabling  people  to  stay  in  work  if  they 
develop an impairment or their impairment changes 

regarding 

practice 

and 

Retention  and  revision  of  reasonable  accommodation  is  usually  only  briefly  tackled 
within the guides. It is recommended that the guides on reasonable accommodation 
address retention in much more comprehensive ways. This should include a broader 
diversity of the disability community (e.g. including invisible disabilities). This should 
include  instructions  on  how  to  regularly  revise  reasonable  accommodations  for 
employers. The guides should also tackle practical aspects of negotiating the scope of 
reasonable accommodation, as well as offering solutions for frequently encountered 
dilemmas.  Given  the  fact  that,  according  to  the  quantitative  research63  conducted 
among  439  employers,  the  most  important  barrier  that  they  identified  was  high 
expectations regarding the productivity and physical fitness of the employee (42 %), it 
is necessary to strengthen understanding of the rights-based approach and to address 
organisational culture. There is a clear necessity to support employers in dismantling 
ableism within organisational culture, as it is a key factor hindering the employment of 
and provision of reasonable accommodation to persons with disabilities. 

63   Bugajska, J. et al., Model wsparcia osób niepełnosprawnych w środowisku pracy, 

https://www.ciop.pl/CIOPPortalWAR/file/88309/Model_wsparcia_osob_niepelnosprawnych_w_srod
owisku_pracy-Mapa_drogowa.pdf. 

29 

 
 
 
 
 
 
 
 
 
In person 

GETTING IN TOUCH WITH THE EU 

All over the European Union there are hundreds of Europe Direct information centres. You can find 
the address of the centre nearest you at: https://europa.eu/european-union/contact_en.  

On the phone or by email 

Europe Direct is a service that answers your questions about the European Union.  
You can contact this service:  

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at the following standard number: +32 22999696, or  
by email via: https://europa.eu/european-union/contact_en. 

FINDING INFORMATION ABOUT THE EU 

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