Advanced search ?

Object

Reductions in payments to the State Fund for the Rehabilitation of Persons with Disabilities (PFRON) as a tool to reduce non-wage labour costs in enterprises
Download

Title: Reductions in payments to the State Fund for the Rehabilitation of Persons with Disabilities (PFRON) as a tool to reduce non-wage labour costs in enterprises

Creator:

Koza, Andrzej ; Politaj, Adriana

Description:

Argumenta Oeconomica, 2024, Nr 1 (52), s. 207-220

Abstrakt:

In this study, the authors attempted to identify employment costs, with particular emphasis on non-wage employment costs in terms of payments to the State Fund for the Rehabilitation of Persons with Disabilities (PFRON) and the possibility of their reduction. The main purpose was to identify and verify the effectiveness of legal and financial solutions aimed at stimulating Polish enterprises to employ workers with reduced competitiveness on the labour market and constituting a form of compensation for their employment in the context of reducing non-wage labour costs. The following research hypothesis was formulated: applying financial penalties for not employing persons with disabilities is not severe enough for enterprises to significantly change their attitude towards employing such persons, even in the context of their systematically growing number, because the multidimensional costs of employing persons with disabilities are more severe than the penalties paid for not employing them. The conducted research and literature review allowed for identifying the basic factors and correlations between the severity of penalties and the employment level of persons with disabilities. A strong positive correlation was observed between their employment rate and the increase in the basis for imposing penalties. Employers, having noticed the increasing amounts of penalties, tried at least not to increase the basis for their calculation and systematically aimed at supplementing employment or obtaining reductions in payments as a result of a lower ratio or the amount of payments made to the Fund owing to the cooperation with the employers of people with disabilities authorised to provide them. The research covered the years from 2018 to 2022, the subjective scope included enterprises with at least 25 full-time employees and subject to the obligation of employing persons with disabilities. The following research methods were used: critical analysis of source literature and legal acts, descriptive method, statistical analysis and correlation analysis based on the Pearson correlation coefficient.

Publisher:

Publishing House of Wroclaw University of Economics and Business

Place of publication:

Wroclaw

Date:

2024

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/aoe.2024.1.12 ; oai:dbc.wroc.pl:126416

Language:

eng

Relation:

Argumenta Oeconomica, 2024, Nr 1 (52)

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Argumenta Oeconomica

Subject and keywords:

employment costs payments to the State Fund for the Rehabilitation of Persons with Disabilities PFRON employment determinants

Object collections:

Last modified:

Apr 30, 2024

In our library since:

Apr 30, 2024

Number of object content hits:

65

All available object's versions:

https://dbc.wroc.pl/publication/165350

Show description in RDF format:

RDF

Show description in OAI-PMH format:

OAI-PMH

Edition name Date
Reductions in payments to the State Fund for the Rehabilitation of Persons with Disabilities (PFRON) as a tool to reduce non-wage labour costs in enterprises Apr 30, 2024

Similar

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Synergia między zakładem pracy chronionej a klientem

Glińska, Anna

2013
artykuł
Ekonomia XXI Wieku = Economics of the 21st Century
Ekonomia XXI Wieku = Economics of the 21st Century

Centra Integracji Społecznej i ich efektywność w procesie reintegracji społecznej i zawodowej osób marginalizowanych

Politaj, Adriana Koza, Andrzej

2012
artykuł
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Efektywność zatrudnienia dotowanego osób niepełnosprawnych w Polsce w latach 2007-2010

Politaj, Adriana Koza, Andrzej

2011
artykuł
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Rola samorządów w finansowaniu zatrudnienia osób niepełnopsprawnych

Politaj, Adriana Koza, Andrzej

2018
artykuł
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Entrepreneurship among People with Disabilities in Unstable Macroenvironment Conditions

Koza, Andrzej Politaj, Adriana

2024
artykuł
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Payments to the National Rehabilitation Fund for People with Disabilities as a Stimulant to Employ People with Disabilities during the COVID-19 Pandemic

Koza, Andrzej Politaj, Adriana

2023
artykuł
Nauki Społeczne
Nauki Społeczne

Sytuacja w zatrudnieniu osób niepełnosprawnych w województwie dolnośląskim

Kowalczyk, Olga

2014
artykuł
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Zatrudnienie osób ze schorzeniami szczególnymi jako sposób na obniżenie wpłat na Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych

Politaj, Adriana

2017
artykuł
More
×

Citation

Citation style:

Contact details

Address

Wrocław University of Science and Technology (Coordinator)
Library of Wrocław University of Science and Technology
Wybrzeże Wyspiańskiego 27
50-370 Wrocław, Poland

Phone

(+48) 71-320-38-30
(+48) 71-320-47-50

E-Mail

bc@pwr.edu.pl

Visit us!

https://biblioteka.pwr.edu.pl/

This page uses 'cookies'. More information