Period audited: 01.01.2019 – 29.02.2024.
The main results of the tax inspection authorities were:
As a result of the checks carried out, the tax inspection authorities found that the company did not correctly calculate the disability fund as an obligation to pay to the state budget, respecting the transfers from legal entities for the disabled persons not included in the scope of the tax inspection, which were calculated erroneously and not fully declared by the company for the period September 2019 – February 2020. Also, for the period February 2020 – February 2024, it did not calculate any amount with regard to this fund.
The total additional amount is justified by the fact that “employees who are not full-time employees will be included in the average number only in proportion to the working time stipulated in the individual employment contract”, as stipulated in Art. 2, para. (3) of Order 590/2008.
Thus, the tax inspection authorities applied the legal provisions on the basis of which it was established that a disabled employee is considered an employee if the working time is full and not part-time, for the following reasons:
- the number of posts for people with disabilities (4%) is determined as full-time posts; all full-time posts occupied by people with disabilities are therefore subtracted from this.
If people with disabilities were not also considered to be employed full-time, the disability fund would be considerably reduced, with the result that almost nothing would be paid out from the fund, thus undermining the purpose of the regulations in the current legal acts, i.e. to protect the interests of a vulnerable category of citizens.
If the employer is obliged to employ ‘one employee’, it means that by employing a part-time employee for one hour a day, he has covered 0.125 of the number of employees.
Taking these aspects into account, the tax inspection authorities established, based on the legal provisions, an additional difference to be paid to the state budget in the amount of x lei, representing transfers from legal entities for the unemployed disabled persons.
Source: ANAF