The National Training Fund (Krajowy Fundusz Szkoleniowy, KFS) is a Polish public fund that employers can use to co-finance continuing education for their staff. This article was first published in 2024 and described that year’s priorities; the funding rules below now follow current law.
Legal status: updated 10 November 2026. Since 1 June 2025, KFS has been governed by Poland’s Act of 20 March 2025 on the labour market and employment services (Journal of Laws 2025, item 620, Articles 125–133), and the procedure is set out in the Regulation of 25 November 2025 (Journal of Laws 2025, item 1641). The rates, caps and conditions below come from this Act (
api.sejm.gov.pl), not from the rules that applied in 2024. For the current priorities, see Poland’s KFS 2027: four priorities and training funding rules.
Quick Navigation
- What Are the Main KFS Priorities for 2024?
- Who Can Apply for KFS Funding in 2024?
- What Changes Were Introduced in KFS Fund Allocation Rules?
- What Is the Maximum Funding Amount Per Employee?
- What Types of Training Are Preferred Under KFS 2024?
- How to Prepare an Effective KFS Funding Application?
- Which Industries Have the Best Chances of Receiving KFS Support?
- Can KFS Funds Be Combined with Other Forms of Funding?
- What Are the KFS Application Deadlines in 2024?
- How to Account for Training Financed from KFS Funds?
- Are There Limits on the Number of Trainings Per Employee?
- What Documents Are Required for KFS Applications?
- Do Small Companies Have a Chance for KFS Funding?
- What Are the Consequences of Not Using Allocated KFS Funds?
What Are the Main KFS Priorities for 2024?
KFS spending priorities are set each year by the minister responsible for labour. The priorities for 2024 included, among others, support for training linked to implementing new processes, technologies and work tools in companies, training in shortage occupations, support for people returning to the labour market after a childcare break and for members of large families, digital skills development, and support for employees in the automotive industry.
In 2025, KFS funds were still spent according to the priorities adopted under the previous Act (Article 453 of the Labour Market and Employment Services Act). New rules apply from the 2026 priorities: the minister sets no more than four priorities per year, after consulting the Labour Market Council (Article 25(1)(1)(b)), the voivodeship government may add no more than three regional priorities (Article 32(1)(2)(b)), and the district (powiat) one local priority (Article 38(1)(19)(b)). All priorities rank equally, and the list is published by the voivodeship labour office. Funds may also go to applications outside the priorities once the priority applications have been processed (Article 125(4)–(5)).
Shortage occupations, which matter for some priorities, are identified through local and regional labour market research, so it is worth checking the list in your district labour office’s call for applications before applying.
Who Can Apply for KFS Funding in 2024?
Under current law (since 1 June 2025), access is governed by Article 125(8) of the Labour Market and Employment Services Act: KFS funds are available to entities that paid Labour Fund contributions for at least 6 months immediately before applying, or are exempt from them by law. The fund can cover continuing education for employees, employers, self-employed persons, and people providing services under civil-law contracts (Article 125(10)).
The funding rate depends on headcount. The district head (starosta) may grant up to 70% of training costs (Article 126(1)), and up to 90% for entities with no employees or with no more than 9 full-time-equivalent employees on the application date (Article 126(2)). The company covers the rest — at least 30% or 10% of costs.
Entities that cannot use KFS include, among others, those with tax or social-security arrears (ZUS, KRUS, Labour Fund, Guaranteed Employee Benefits Fund, PFRON), those under receivership, in liquidation or bankruptcy, and those that seriously breached a KFS agreement concluded with the starosta considering the application in the 3 years before applying (Article 125(9)). The starosta also assesses whether the planned training matches the year’s priorities and the needs of the local or regional labour market (Article 125(13)).
What Changes Were Introduced in KFS Fund Allocation Rules?
The most important change came on 1 June 2025, when the Labour Market and Employment Services Act replaced the earlier Act on Employment Promotion. For employers, the main changes concern rates and caps:
| Element | Rules under the 2025 Act (api.sejm.gov.pl) |
|---|---|
| Funding rate | Up to 70% of costs; up to 90% for entities with no employees or no more than 9 employees (Article 126(1)–(2)) |
| Cap per participant | No more than 200% of the average salary in the given year (Article 126(1)–(2)) |
| Annual cap per applicant | 4, 8, 12 or 14 times the average salary, depending on headcount (Article 126(3)) |
| How to apply | Electronically only, via an individual account, to the district labour office competent for the registered office or place of business (Article 126(4)) |
| Training provider | From 1 January 2026, an institution entered in the register kept by PARP in the Development Services Database (BUR) (Article 128(2) read with Article 461(2)) |
The Act also requires the employer to keep the trained person employed for at least 3 months after the training ends (Article 127(1)) and prohibits buying services from entities linked to the applicant by personal or capital ties (Article 129). The provider must be selected in line with the principles of competitiveness, equal treatment and transparency (Article 128(1)).
What Is the Maximum Funding Amount Per Employee?
The Act does not state an amount in zloty. KFS funds per participant cannot exceed 200% of the average salary in the given calendar year (Article 126(1)–(2)). Under the Act, the average salary is the average salary for the previous quarter announced by the President of Statistics Poland (Article 2(34)), so the zloty amount changes during the year — check it in your labour office’s call for applications.
In addition to the per-person cap, there is an annual cap per applicant (Article 126(3)):
| Headcount (full-time equivalents) | Annual KFS cap |
|---|---|
| No employees or up to 9 | 4 times the average salary |
| More than 9, up to 49 | 8 times the average salary |
| More than 49, up to 249 | 12 times the average salary |
| More than 249 | 14 times the average salary |
The list of eligible costs is closed (Article 125(11)). It covers training, exams and other forms of confirming acquired knowledge and skills, postgraduate studies, medical and psychological examinations required to start the training or the work that follows it, and accident insurance in connection with the training. Travel and accommodation costs are not on the list.
What Types of Training Are Preferred Under KFS 2024?
In 2024 the priorities included digital skills and training linked to implementing new processes, technologies and work tools. In practice, training in programming, IT system administration, cybersecurity or the use of artificial intelligence in business processes could apply for funding — provided the application justified the link to a priority.
The Act contains no list of preferred training topics. What counts is alignment with the priorities set for the year, alignment of the skills acquired with local or regional labour market needs, and the price of the service compared with similar services on the market (Article 125(13)). Soft-skills training, project management courses or industry-specific training can be funded if the applicant shows their link to a priority or to labour market needs.
The exclusions in Article 125(12) also apply: KFS funds cannot pay for training already financed from other public funds, training the employer is required to provide under separate regulations, or activities started before the funding agreement was signed.
How to Prepare an Effective KFS Funding Application?
Preparing an application starts with an analysis of the company’s and employees’ training needs. The application should clearly show how the planned training relates to the year’s spending priority and to local labour market needs — the criteria the starosta must consider under the Act (Article 125(13)).
The documentation should describe the planned learning outcomes and how they will be used at work, a schedule that fits the company’s work organisation, and the reasons for choosing the provider. Because the starosta compares the cost of the service with similar services on the market, it helps to have a comparison of offers — which the competitiveness principle for selecting the provider requires anyway (Article 128(1)).
The budget should include only the eligible costs under Article 125(11) and stay within the caps of Article 126. The detailed content of the application and the procedure for processing it are set out in the KFS Regulation (Journal of Laws 2025, item 1641) and in the call for applications of the specific labour office.
Which Industries Have the Best Chances of Receiving KFS Support?
The Act does not name preferred industries. What matters is how well the application matches the priorities for the year and the needs of the local or regional labour market (Article 125(13)). In 2024 one of the priorities was support for employees in the automotive industry, while the priorities on digital skills and new technologies opened the way to funding IT training in companies across many sectors.
The list of priorities changes from year to year, so before planning a training budget, check the current year’s priorities and the call for applications at your district labour office.
Can KFS Funds Be Combined with Other Forms of Funding?
A company can use several forms of support in parallel, but the same cost cannot be financed twice. The Act explicitly excludes using KFS funds for training already financed from other public funds (Article 125(12)(1)).
In practice, a company can, for example, finance some training from KFS and other training from regional programmes, the Development Services Database (BUR) or its own budget. The key is a precise split of costs and transparent documentation showing which activity was funded from which source.
What Are the KFS Application Deadlines in 2024?
Each district labour office sets its own call dates and publishes them on its website. In most offices calls take place at the beginning of the year, and further calls may follow once the KFS reserve has been allocated.
Applications must be filed well in advance, because KFS funds cannot cover activities started before the funding agreement was signed (Article 125(12)(3)). Allow time for the application to be processed, for any corrections and for signing the agreement before the training starts.
How to Account for Training Financed from KFS Funds?
The method and deadline for settlement are set out in the agreement with the starosta. This usually includes invoices or bills for the training, proof of payment and documents confirming participation and completion, such as certificates. KFS payments are made by bank transfer to the entity’s account within the deadline set in the agreement (Article 131(1)).
The starosta may inspect compliance with the agreement, whether funds were spent as intended, how their use was documented and whether the employment-retention obligation was met, as well as the training itself while it takes place (Article 132(1)). Documentation should therefore be kept for the period specified in the agreement and be ready for inspection.
After the training ends, the company must keep the participant employed for at least 3 months (Article 127(1)). Exceptions include cases where the employee terminates the employment contract, where the contract was terminated under Article 52 or 53 of the Labour Code, and where the employment relationship expired.
Are There Limits on the Number of Trainings Per Employee?
The Act does not limit the number of trainings per participant. The limit is financial: KFS funds per person cannot exceed 200% of the average salary in the given year (Article 126(1)–(2)), and the whole application must fit within the annual cap for the applicant (Article 126(3)).
However, employers should plan each employee’s development path rationally. A sequence of related trainings that gradually builds skills is easier to justify in an application than a random set of courses.
An even distribution of trainings over time also matters. Too high an intensity can reduce learning effectiveness and the ability to apply new knowledge in practice. Allow time to put new skills to work.
What Documents Are Required for KFS Applications?
Applications are filed electronically only, via an individual account, with the district labour office competent for the registered office or place of business (Article 126(4)). The content of the application and the required attachments are set out in the KFS Regulation (Journal of Laws 2025, item 1641) and in the specific office’s call for applications.
Regardless of the form, it is worth preparing: a description of the planned activities and their link to a priority, information about participants, the training programme, the provider’s offer with a comparison against other market offers, and confirmation that the training provider is entered in the register in the Development Services Database (BUR).
How Did KFS Support Digital Competency Development in 2024?
Digital skills development was one of the KFS priorities for 2024. Under it, training in data analysis, programming, cybersecurity, cloud implementation, business process automation or the use of artificial intelligence could apply for funding.
Whether a specific training receives funding depends on the justification in the application, the priorities for the year and the starosta’s decision — the topic category alone does not settle it.
Do Small Companies Have a Chance for KFS Funding?
Yes. Entities with no employees or with no more than 9 full-time-equivalent employees can receive up to 90% of training costs rather than up to 70% (Article 126(2)). Their own contribution is therefore at least 10% of costs rather than 30%.
Their annual cap per applicant is also lower: 4 times the average salary (Article 126(3)(1)). A self-employed person without employees can also use KFS, provided they meet the Labour Fund contribution condition or are exempt by law (Article 125(8) and (10)).
The Act does not provide a separate simplified procedure or extra points for small companies — the criteria in Article 125(13) are the same for everyone.
What Are the Consequences of Not Using Allocated KFS Funds?
The Act specifies when funds must be returned (Article 131(2)): when a participant, without good reason, does not start or complete the training or does not take the exam or required examinations; when funds were spent in breach of the agreement; and when the company did not meet the employment-retention obligation of Article 127(1).
The refund covers the amount spent on the training of that person or spent in breach of the agreement. It must be paid within 30 days of receiving the starosta’s demand, together with statutory interest from the date the funds were paid out (Article 131(3)). A company that fails to meet the conditions of Article 127(1) will also not receive KFS funding for one year after the training ends (Article 127(2)).
To avoid this, plan the schedule and the list of participants realistically before applying, and if problems arise during implementation, contact the labour office straight away to agree whether and how the agreement can be amended.
Read Also
- Poland’s KFS 2027: Four Priorities and Training Funding Rules
- Priority Industries in KFS: Where to Find the Best Funding Opportunities?
- Small Businesses and KFS: Why Small Companies Should Use Training Funding?
- How to Effectively Use KFS Funds? A Practical Guide for Employers
- From Application to Implementation: A Step-by-Step Guide to Obtaining KFS Funding
- Security in DevOps: How Integration of Security Priorities with IT Operations Can Affect Communication Processes in Technology Teams
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Frequently Asked Questions
How long does it take to receive a decision on a KFS funding application?
The Act does not set one deadline for all offices; the procedure for processing applications is set out in the KFS Regulation (Journal of Laws 2025, item 1641) and in each district labour office’s call for applications. The starosta assesses applications against the year’s priorities, local labour market needs and the price of the service compared with the market (Article 125(13) of the Labour Market and Employment Services Act).
Can self-employed individuals apply for KFS training funding?
Yes. Under Article 125(10) of the Labour Market and Employment Services Act, KFS can finance training for self-employed persons, and Article 126(2) sets a rate of up to 90% for entities with no employees. The condition is paying Labour Fund contributions for at least 6 months before applying, or being exempt from them by law (Article 125(8)).
What happens if an employee leaves the company shortly after completing KFS-funded training?
The employer must keep the trained person employed for at least 3 months after the training ends (Article 127(1)). Exceptions include cases where the employee terminates the contract, where the contract was terminated under Article 52 or 53 of the Labour Code, and where the employment relationship expired. In other cases the employer returns the funds spent on that person with statutory interest and cannot receive KFS funding for a year (Articles 127(2) and 131).
Are online and remote training formats eligible for KFS funding in 2024?
The Act does not exclude online training. What it requires is that the training provider is entered in the register kept by PARP in the Development Services Database (Article 128(2)) and that the costs are on the closed list in Article 125(11). Whether a given labour office accepts a specific online format follows from its call for applications, so check this before applying.