The legislative initiative registered in the Senate proposes substantial amendments to the framework regulated by Law no. 448/2006, with a direct impact on the authorization and operation of sheltered units. The main direction is the redefinition of eligibility criteria and the elimination of structures with predominantly formal or intermediary activity.
The immediate impact on the business model is a severe restriction of access to sheltered unit status. It would be limited to three categories: individuals with a disability certificate, social insertion enterprises, and non-profit organizations accredited as social service providers. From a compliance perspective, existing entities that do not fall within these structures will require legal restructuring or will lose their status.
An operational criterion with direct HR & payroll impact is introduced: a minimum of three employees with disabilities, at least 30% of total staff, and at least 50% of total working hours contributed by employees with disabilities. These thresholds transform the sheltered unit from a fiscal vehicle into a structure with a real obligation to integrate vulnerable labor, affecting workforce planning, labor costs, and working time organization.
In the commercial area, intermediary practices are effectively eliminated. Sheltered units will only be allowed to sell goods and services resulting from their own activity or from partnerships with other similar units. From a fiscal and value-transfer perspective, this limits outsourcing and reduces the risk of transactions being reclassified as artificial.
Compliance control is extended through cooperation between the National Agency for Fiscal Administration (ANAF) and the National Agency for Payments and Social Inspection, with both fiscal and social audits. In practice, this introduces a dual verification system: fiscal correctness and proof of the effective contribution of persons with disabilities in economic activity.