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Obowiązek odprowadzania wpłat na PFRON

PFRON – Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych, którego środki przeznaczane są na rehabilitację zawodową i społeczną osób niepełnosprawnych oraz ich zatrudnianie. Kto jest zobowiązany do opłacania składek?  Zgodnie z art. 21 ustawy o rehabilitacji zawodowej i społecznej oraz zatrudnianiu osób niepełnosprawnych, do wnoszenia wpłat na PFRON zobowiązani są pracodawcy zatrudniający co najmniej 25 pracowników w przeliczeniu na pełny wymiar czasu […]