Settlements with PFRON – the National Disabled Persons Rehabilitation Fund – in the SAP system
The obligation to contribute to the PFRON Fund results from the Act on Vocational and Social Rehabilitation and the Employment of Persons with Disabilities. The obligation to make contributions on account of insufficient employment of disabled persons applies to employers who employ at least 25 persons in terms of full-time equivalents.
Preparing the data necessary to calculate the amount due is a burdensome task for the payroll team. The calculation has to take into account the reductions of the contribution resulting from the number of disabled employees, taking into account their working hours as well as the degree of disability.
By the 20th of each month the employer is obliged to submit to PFRON the DEK-I-0 form and make a relevant payment. The declaration is prepared via the official application e-PFRON OffLine and then submitted to the fund via e-PFRON OnLine application.
Correct PFRON declaration
The EasyPFRON solution, developed as part of SNP Poland EXTRA offering, significantly simplifies and accelerates the process of calculating and reducing the amount of contributions in companies which use the SAP HR system. The SAP HR system allows for recording different degrees of disability of the employees.
Preparing accurate data from the SAP system for the purpose of completing the declaration takes place through the EasyPFRON report. After running the report, one should select employees and the analysed period (a given month) on the selection screen. As the act mentions several types of absences of employees who are not covered by the analysis, the selection screen enables the user to choose these types of absences.
The end result of the report is a table which includes the following data for each day of the analysed month: the total number of employees, the number of non-disabled employees as well as disabled employees broken down by different degrees of disability. The displayed information takes into account the FTEs as well as individual persons.
At the bottom of the list there is a row showing averaged data from the whole month. This is the most important piece of information – it is the data from this row that is entered into the e-PFRON OffLine application.
As a result of this short process you get a correctly filled in DEK-I-0 form. This saves the payroll team employee’s time, and what is more, the employee no longer needs to make complex calculations based on algorithms and calculation rules for the deduction of the contribution, specified in the act.
In some companies it is estimated that the work required to correctly fill in the declaration is not worth the possible advantages – i.e. the deduction of contributions. Is that really so?
For a company employing ca. 200 persons of whom only several are disabled may reduce the monthly PFRON contribution by as much as several thousand zloty. It is a large sum and one should also remember that companies have the right to file correction declarations up to five years back. Practice shows that the amounts reclaimed from the National Disabled Persons Rehabilitation Fund can be substantial.
It is hence the more worth considering the use of the EasyPFRON tool which significantly cuts the time of filling in the declarations and eliminates the strenuous calculations using ad-hoc or Excel reporting tools. The EasyPFRON product is an independent module ready to be imported to the SAP HR system and does not require an additional configuration.