Employer who received late-returned payment doubts eligibility for PFRON tax relief despite on-time invoice settlement.
Payment Mishap
On 31 December 2025, an employer issued an invoice for services rendered, with a payment due on 14 January 2025. The client paid the amount on 13 January 2025 but mistakenly transferred the funds to an unrelated company’s account.
Recovery Delay
The recipient of the mistaken payment returned the funds to the employer, but this occurred after the 14 January deadline. Consequently, while the invoice was settled in full within the agreed timeframe, the employer now questions whether they can claim tax relief under the PFRON system.
Relief Uncertainty
The employer seeks clarification on whether PFRON will grant tax relief, given the client’s explanation that the error stemmed from sending funds to an incorrect bank account. The Polish Federation of Entrepreneurs’ employment disability expert, Edyta Sieradzka, raised the issue to PFRON for guidance.