According to the Act, the new special purpose state fund, which is administered by the Minister in charge of social security, is aimed at social, professional or health support for persons with disabilities.

In the first year of its operation, the Solidarity Fund is financed from a portion of Labour Fund contributions paid by the employers and the employees. The employer's contribution amounts to 2.45%. After the change, the contribution will be collected in the same amount, however 0.15% will directly finance the Solidarity Fund. Because of that, the total amount of assistance for persons with disabilities increased by approximately 650 million PLN per year.

The main source of funding for the Solidarity Fund for Persons with Disabilities will come from the solidarity tax. The tax will be paid annually by the persons whose income exceeds PLN 1 million in a given tax year. The solidarity tax will amount to 4% of that amount.

For the first time, the richest taxpayers will pay the tax in 2020, based on the income earned in 2019. As a result, approximately PLN 1.15 billion will support the Solidarity Fund for Persons with Disabilities in 2020. Together with a portion of the labour fund contributions, the government will allocate approximately PLN 1.8 billion as part of the fund for persons with disabilities.