Do you know what you need to do to access the disability fund?

 

According to Law 448/2006 , employers with more than 50 employees who do not integrate people with disabilities into their company are required to pay a monthly disability fund. However, as of August 21, 2020, companies can purchase products/services from protected units, which are companies where people with disabilities are employed.

Currently, there are 324 protected units across the country, and fewer than 10 of them offer training, coaching, and teambuilding services.

Here are some important things to consider before purchasing:

• • You can use half of the monthly amount owed for the disability fund.
  • The product/service you purchase must be produced by the protected units themselves and not intermediated by them. Therefore, request supporting documents that demonstrate the protected unit involvement.
  • Ensure the protected unit is regulated under the new law, meaning its authorization is not more than 3 years old

Here are the steps to follow when purchasing from protected units and the necessary documents for tax deduction:

• • Look up the list of protected units in the Protected Units Register, available on the Ministry of Labor's website.
  • Contact the protected unit to request more information about their products/services.
  • Set up a meeting to establish a partnership agreement that you will use later as evidence for tax purposes.
  • Deduct the tax. For this, you will need the partnership agreement between your company and the protected unit, specifying the unit areas of activity; an invoice; and proof of payment.
  • o complete the process, fill out Form 100 - "Declaration of obligations to the state budget," specifically section f) "payments from legal entities for unemployed people with disabilities.