Koszty pracodawców związane z zatrudnianiem osób z niepełnosprawnościami
Employers' costs related to the employment of people with disabilities

Author(s): Marcin Garbat
Subject(s): Economy, National Economy, Public Finances, Human Resources in Economy
Published by: Polskie Towarzystwo Profesjologiczne
Keywords: person with disabilities; costs; employment
Summary/Abstract: This paper presents estimates of the costs of employers, they incur when employing people with disabilities. Hiring such people and the development of various forms of rehabilitation associated with that requires from employers providing significant benefits and, consequently results in additional costs which do not apply to other entities. Therefore, the systems compensating for those costs from public funds was established. The system includes a refund for creating new or adapting existing workplaces, training and retraining of workers with disabilities, recruitment and general help for disabled workers. Besides, such fund (PFRON) refunds the cost of salaries and social security contributions of the employees with a certain type of disability. Unfortunately the use of such instruments generates costs, which significantly affect the functioning of the entire system. The presented analysis shows the increase of both overall costs and costs per capita for employers and PFRON.

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