PLN 10.3 billion of good intentions

PFRON mandate and finance · 16 September 2026

PLN 10.3 billion. That is how much PFRON plans to spend in 2027 under the financial plan attached to the draft budget. We can show the plan, expenditure, calls for proposals and number of applications. It is harder to show who, at the end of that chain, owns the outcome: stable work for a particular person. The system is still funded largely by companies that do not meet the required level of employment of people with disabilities.

Key points

• A large budget and spending on plan measure activity. They do not measure employment or whether change lasts.
• Finance sees the cost, HR runs recruitment and operations has the work. Each function owns a piece; nobody owns the whole.
• A public service governed by calls for proposals moves to the rhythm of applications, rather than the person who needs support at work today.

What this means for a company

The board's question is not simply how large its PFRON mandate is or which account records it. The question is who will turn that cost into real work, and what evidence, a year from now, will show that it happened. Meetings, declarations and initiatives can multiply indefinitely; the mandate is assessed regardless of how many good intentions they produce. Until the outcome has an owner and a deadline, there is a budget but no result. That is true inside a company, across the system and within the public service.

Originally published 16 September 2026.

Further reading

• PFRON in practice
• Case Studies
• Business Model