Sytuacja na rynku pracy osób niepełnosprawnych i jej wpływ na gospodarkę finansową państwowego funduszu rehabilitacji osób niepełnosprawnych
Situation of persons with disabilities on the labor market and its impact on the financial situation of the State Fund for Rehabilitation of the Disa

Summary/Abstract: The aim of this paper is to demonstrate the relation the financial situation of the State Fund for Rehabilitation of Disabled Persons on the situation on the labor market of people with disabilities. Financing employment of disabled people in Poland, like in many other countries, is carried out with public funds. In the Polish case, the source of such actions is the State Fund for the Rehabilitation of the Disabled, which finances actions carried out by local governments in the field of active labor market policy in favor of unemployed people with disabilities. The main source of income of the Fund are contributions paid by employers in respect of not employing people with disabilities, within the framework of the quota system functioning. Thus, the improvement of the situation on the labor market and the increase of employment of disabled, on the one hand generates lower expenditure of the Fund on the labor market instruments, on the other hand causes a reduction in revenues from the paid fines for unemploying people with disabilities.

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