Natalia MARSKA-DZIOBA
University of Szczecin, Szczecin, Poland
The Solidarity Fund is one of 40 goal-oriented external budgetary funds within Polish public finance system and one of several established to provide support for people with disabilities During its first few years of operation, obligations were imposed on it for political rather than solidarity-related reasons. At present, there is a lack of research in Polish literature on the effectiveness of the Solidarity Fund’s operations in relation to its core statutory obligations. The analysis carried out indicates that transferring the responsibility for financing the 13th and 14th cash benefit from the Solidarity Fund to the Social Insurance Fund (FUS) will strengthen its influence on disability and care policy; however, it will not remain without a (negative) impact on the transparency and stability of the public sector. The material used for the analysis presented in this article consisted of legal acts, Sejm papers, explanatory memoranda, opinions of institutions and experts presented in the course of legislative work. The article employs the methodology of document analysis, desk research, and a critical case study, with the chronology of the creation of documents up to end of 2025.