Do businesses employing people with disabilities have advantages?
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Employing people with disabilities in Ukraine provides employers with a number of benefits and financial incentives. The main ones are:
1. Fulfillment of the standard of jobs:
- Requirements:
- Enterprises with 8 to 25 employees are required to have at least one job for a person with a disability.
- For enterprises with more than 25 employees, the standard is 4% of the average number of full-time employees.
- Sanctions for non-compliance:
- In case of non-compliance, the employer is obliged to pay administrative and economic sanctions. The amount of the penalty is equal to the average annual salary at the enterprise for each job not created for a person with a disability (half of this amount for enterprises with up to 25 employees).
2. Financial support:
- Targeted loan: Employers can receive a repayable loan for up to three years to create jobs for people with disabilities.
- Subsidy: Provided for the creation of special jobs to employ people with disabilities who are registered as unemployed with the State Employment Service.
- Non-repayable financial assistance: Used to create special workplaces for people with disabilities.
3. Compensation for labor costs:
- Employers can receive compensation in the amount of 50% of actual labor costs when employing persons with disabilities upon referral from the Employment Service for a period of at least one year. The amount of compensation does not exceed the established minimum wage.
4. Tax benefits:
- Income tax: Enterprises founded by public associations of persons with disabilities are exempt from paying income tax on profits earned from the sale of goods, works or services.
- Single social contribution (SSC): Companies employing persons with disabilities are entitled to a reduced rate of 8.41% of the payroll tax base for such employees.
5. Advantages in public procurement:
- Businesses employing persons with disabilities may receive preferences when participating in tenders and public procurement, which increases their competitiveness in the market.
