General aspects
According to article 78 paragraph (2) of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, “public authorities and institutions, legal, public or private persons, which have at least 50 employees, have the obligation to employ persons disabled in a percentage of at least 4% of the total number of employees. “
According to paragraph (3) of the same article, as amended by Law no. 193/2020 for the amendment and completion of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, “(3) Public authorities and institutions, legal entities, public or private, which do not employ persons with disabilities under the conditions provided in paragraph ( 2), may opt for one of the following obligations:
- to pay monthly to the state budget an amount representing the minimum gross basic salary in the country guaranteed in payment multiplied by the number of jobs in which no disabled persons have been employed;
- to pay monthly to the state budget an amount representing the equivalent of at least 50% of the minimum gross basic salary in the country guaranteed in payment multiplied by the number of jobs in which they did not employ people with disabilities, and with the amount representing the difference up toat the level of the amount provided in letter a) to purchase, on the basis of partnership, products or services realized through the own activity of the disabled persons employed in authorized protected units
Therefore, if people with disabilities are not employed in a percentage of at least 4% of the total number of employees, public authorities and institutions, legal persons, public or private, who have at least 50 employees must pay monthly to the state budget or an amount representing 100% of the minimum gross basic salary in the country multiplied by the number of jobs in which they did not employ people with disabilities or an amount representing the equivalent of at least 50% of the minimum gross basic salary per country guaranteed in payment multiplied by the number of jobs in which they did not employ disabled people, and with the amount representing the difference to purchase, based on partnership, products or services made through the own activity of disabled people employed in authorized protected units.
Calculation of the average number of employees per month:
According to article 2 paragraph (1) – (3) of Order no. 590/2008 on the approval of the Instructions for the application of article 78 of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, the number of employees taken into account is the average number of employees in the month.
The average monthly number of employees in each month is determined as a simple arithmetic average resulting from the sum of the daily number of employees in that month, including weekly rest days, public holidays and other days when, according to legal provisions, not working, divided to the total number of calendar days.
We specify that the daily staff will not include:
– employees on unpaid leave,
– employees on strike,
– employees seconded to work abroad,
– employees whose individual employment contracts are suspended.
Employees who are not full-time employees will be included in the average number proportional to the working time provided in the individual employment contract.
For each day of weekly rest or legal holiday, the number of employees from the previous working day is taken into account, except for the persons whose individual employment contract has ended on that day.
Employees who are not full-time employees will be included in the average number proportional to the working time provided in the individual employment contract.
If the average number of employees is greater than or equal to 50, the amount of disbursements for disabled people will not be determined as follows:
Number of jobs in which the unit should employ people with disabilities = average number of employees x 4%. This number will be highlighted to two decimal places.
Disability fund due = minimum gross basic salary in the country guaranteed in payment x the number of jobs in which people with disabilities were not employed.
Acquisition of products from protected units
As mentioned above, public authorities and institutions, legal entities, public or private can opt for the purchase of up to 50% of the amount due, based on partnership, products or services made through the own activity of disabled people employed in units authorized protected.
The list of authorized protected units can be accessed at the following link: http://andpdca.gov.ro/w/lista-unitati-protejate-autorizate/.
According to article 43 paragraph (1) – (5) of the Methodological Norms for the application of Law 448/2006 approved by Government decision no. 268/2007 as amended by Government decision no. 89/2010, “(1)
For the application of the provisions of article 78 paragraph (3) letter b) of the law, the purchase of products or services from authorized protected units is made on the basis of a partnership agreement, its model being provided in the annex that is part integral from the present methodological norms.
The proof of purchasing the products or services from the authorized protected units is represented by the commercial contract, the invoice, and the proof of payment.
Based on the partnership agreement and the commercial contract, products or services purchased through the own activity of the employed disabled person are purchased.
We mention that the disabled person’s own activity employed within the authorized protected unit represents the set of activities performed entirely or partially by the disabled person, in order to obtain the marketable product or to provide the service.
The activity of the employed disabled person can be attested by the individual employment contract of the employed disabled person, his / her job description, or by any other document issued by the head of the authorized protected unit.
Therefore, the acquisition must be made in the month for which the disability fund is due and justified with the documents provided by the methodological norm for applying the provisions of article 78 paragraph (3) letter b) of the law, respectively: partnership agreement, commercial contract, invoice and proof of payment.
The declaration of payments from legal entities for disabled persons is not made monthly by D100 “Declaration on payment obligations to the state budget” at the position “810 – Payments from legal entities, for disabled persons”.
The payment of the amounts due is made to the state budget, in the single account 5503 “Amounts collected for the state budget, the state social insurance budget and the budget of the Single National Health Insurance Fund, being distributed”.
Payments from legal entities for persons with a non-classified disability are declared and paid monthly, until the 25th of the month following the month for which the obligation is due.
Accounting monograph:
- setting up the disability fund due:
635 ” Expenses with other taxes, fees, and similar payments” = 447.01 “Special funds – taxes and assimilated payments ” – 50% from the amount due to pay to the state budget
635 ” Expenses with other taxes and assimilated payments ” = 447.02 “Special funds – taxes and assimilated payments ” – 50% from the amount due can be paid to protected units.
- purchase based on the invoice of goods and services from protected units:
302 Consumables = 401 “Providers ”
371 “Goods” = 401 “Providers ”
628 “Other expenses with services performed by third parties i” = 401 “Providers ”, etc.
4426 “ Deductible VAT” = 401 “Providers ”
- the equivalent value of protected unit purchases, compensation:
447.02 “Special funds – taxes and assimilated payments ” = 7588 “ Other operating revenues”
- bill payment:
401 “Providers ” = 5121 „Current bank accounts”
- payment of the disability fund to the state budget:
447.01 “Special funds – taxes and assimilated payments ” = 5121 „Current bank accounts”
Legal basis:
– Law 448/2006 on the protection and promotion of the rights of persons with disabilities ^ 1) – republished, with subsequent amendments and completions;
– Order ANPH 590/2008 on the approval of the Instructions for the application of article 78 of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities;
– Government decision 268/2007 for the approval of the Methodological Norms for the application of the provisions of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities.