The state provides additional guarantees for the category of persons with disabilities. In particular, special jobs have been created for the disabled. In this regard, the employers received new responsibilities. The responsibility of managers for non-compliance with established rules has been strengthened. Let us further consider how a quota workplace is provided, what it is.
Normative base
A new job placement program for disabled people was launched with the adoption of Federal Law No. 11. This normative act introduced a number of amendments to other legal documents in force in this area. In particular, the following adjustments were made:
- Federal Law No. 181, which regulates social protection of persons with disabilities;
- CAO;
- Federal Law No. 1032-1, which regulates the employment of the population in the Russian Federation.
The overall focus of the changes is assistance in the employment of persons with disabilities. In addition, the goal was to strengthen the liability of employers for violation of regulations.
Quoted workplace - what is it?
An explanation of the term can be found in official industry regulations. Quoted jobs for people with disabilities represent the minimum number of positions for people who are particularly in need of social protection and who have difficulty with professional employment. It is set as a percentage of the average number of employees of enterprises, institutions or organizations. Thus, the head must enroll in the state a certain number of citizens with disabilities. By establishing this order, the state solves the problems of employment of persons with disabilities.
Local documents
In the past, managers of enterprises and institutions had to allocate or create quota jobs for people with disabilities. With the adoption of the law, employers have a new obligation. Currently, they must approve specific local regulatory documents. Such acts should contain information on quota jobs.
Composition of information for authorized services
Earlier, managers had to send to the employment authorities every month data on the availability of free positions at the enterprise and how the quota for employing disabled people is being implemented. At present, this obligation has been substantially expanded. Managers now provide information:
- On the availability of free posts;
- Allocated / created places for employment of disabled people, according to the established quota;
- Information on local acts in which data on such posts are present;
- Data on the implementation of the established quota.
Increased responsibility
Significant changes were made to Art. 5.42 Administrative Code. This article provides liability for violation of the rights of persons with disabilities in the field of employment. Previously, the head could be sanctioned solely for refusing to hire disabled people within the quota. Along with this responsibility, another appeared. Now the penalty is provided for non-fulfillment of the obligation to allocate or create posts for the disabled according to the established quota. In addition, the size of the fine was significantly increased, not only for employers, but also for the employment service.
Features of approval of acts
In accordance with Art. 8 of the Labor Code, employers, except for individuals who are not individual entrepreneurs, approve internal documents that contain provisions of labor law. The key rules for their adoption should be recalled:
- The approval of the local act is carried out within the competence of the head in accordance with the Labor Code and other industry legal documents, collective agreements;
- In the cases, contracts provided for in the code, federal and other laws, upon adoption, the opinion of the elected body of workers (if any) is taken into account;
- The norms of internal documents that worsen the situation of employees in comparison with those defined in the Labor Code and other industry acts, as well as those approved without the established procedure for taking into account the views of the trade union, are not subject to application.
It must be said that the legislation does not provide for a clear list of acts that must be mandatory for each enterprise. There are also no standard forms of internal documents. Their content and composition is determined individually by each leader.
Document Classification
Traditionally, there are three groups of acts:
- Directly provided by law. In such cases, requirements are set for the terms, scope, scope, content, development rules and others;
- Provided for in other legal acts defining issues of the procedure for their approval and nature;
- Not mentioned in the documents, however, are actively used in practice.
Innovation Approval
Not all managers clearly understand exactly how the established changes should be applied, whether it is necessary to develop new local documents or is it possible to correct already adopted acts. The traditional list, as a rule, includes the rules of the labor schedule at the enterprise and staffing. At the same time, the former may contain specifics of regulation of activities in a certain company, detailed sections on salary, certification, regime, rules of labor protection and others. Some managers prefer to adopt a separate document for each such issue. Amendments to the law on social protection of persons with disabilities oblige employers to approve acts that contain data on the corresponding vacant posts. At the same time, the Federal Law does not contain any rules or procedures for their adoption. In this regard, such issues can be decided by managers on their own. So, for example, the employer can introduce new provisions in the existing internal rules of the company. He can also develop separate documents, for example, the Regulation on quota jobs.
Important point
In accordance with the Presidential Decree of 05/07/2012, the state was to ensure the formation of up to 14.2 thousand quota places annually from 2013 to 2015. The expenses incurred by the head can be compensated by the employment service in the financing of targeted projects to reduce market tension. In 2011, the payment to employers from the federal fund to equip the workplace with the necessary equipment for a particular citizen amounted to 50 thousand rubles.
Procedure Changes
Quoted jobs are created as part of local rulemaking. In internal documents, the head of the enterprise should provide for the key stages of the procedure. The first stage is the conclusion of the contract. The agreement is signed between local authorities and enterprises. In addition to general data, the contract must contain the following information:
- Title of the post.
- The category of persons for whom quotas have been created.
- Recommendations of medical and social expertise and sanitary and hygienic requirements for the regimes and conditions of the activity.
- Sources of financing.
- Responsibility of the party that has not fulfilled the contractual conditions.
Quota Jobs Order
This document should reflect the following data:
- The number of reserved seats.
- Enumeration of professions, positions, specialties according to the staff list.
It must be noted that under Art. 20 of the Law on Social Protection of Persons with Disabilities, employers must make reservations in a special manner. In particular, quota jobs should be created in accordance with professions that are most suitable for attracting socially vulnerable citizens to them. The List approved by Decree No. 150 of 09/08/1993 will serve as the basis. Due to the fact that the quota is set every year, the order must be approved every time after the conclusion of the next contract.
Action plan
Special is called jobs that require additional measures for the organization of labor. These include, among other things, the adaptation of auxiliary and basic equipment, organizational and technical equipment, and the provision of necessary devices. This takes into account the individual capabilities of individuals. Therefore, a plan of such activities should be developed and approved. Employment of disabled people of the 1st group may require the installation of ramps, expansion of openings. Often there is a need to re-equip the toilets, provide additional entrances to the parking lot. Otherwise, all procedures are carried out as regular employment. For disabled people of 3 groups (first or second), as well as for other citizens, in any case, safe conditions must be created. In the plan, you need to describe in detail all the activities, indicate the deadline for their implementation and responsible persons. The document should also contain information about the source of funding.
Delivery deadlines
Information is provided in the form developed by the territorial employment service. She sets the terms in which this must be done. For example, in St. Petersburg, information must be provided no later than the 15th day of the month following the reporting month. The form in which information is submitted is approved by the Committee on Employment and Labor. In Rostov-on-Don, information is provided until the 5th day of the month following the reporting one. Business executives in Moscow send data every quarter, not monthly.
Legislative Conclusions
Having studied the regulatory framework, we can say the following:
- The head of the enterprise, the staff of which exceeds 30 people, must provide quota jobs in the amount of 4% of the average number. Rounding should be done downward to an integer.
- With more than 100 employees, quota jobs can also be created for minors. However, there is a limitation. Minor employees should not occupy more than 1% of the total number of quotas.
"Fees"
Those managers who do not comply with the quota, by the 15th day of each month, pay a fee to the city budget for each unemployed disabled person. Its value in Moscow is the cost of living. You can avoid paying such a "fee." In general, the legislation does not establish liability for the refusal to make a budget deduction. According to Art. 5.42 of the Code of Administrative Offenses, a fine may threaten those who have refused a citizen with disabilities in employment. Nevertheless, payment arrears may be enforced. Among other things, a leader who does not provide the necessary information in a timely manner is at risk of liability under Art. 19.7 Administrative Code.
General order
Within a month after state registration in the tax service, the company is registered with the Quota Center. This is not required for those entered in the register of the Employment Fund. It should be noted that the absence of the fact of registration in one of these bodies does not relieve the head of the obligation to comply with the requirements of the law. That is, he must carry out the employment of disabled people of group 2, as well as the first or third.
Family enrollment
Some small companies employ their loved ones with disabilities. At the same time, such relatives, in general, can not visit the company. They set a certain payment, usually the minimum wage. Thus, the requirements of the law are observed, and the management, in turn, avoids the need to pay a “fee” for unfulfilled quotas. As a rule, this is practiced in those regions where the payment for a non-employed citizen with disabilities is not more than 1 minimum wage.
Tricks of large companies
To avoid the need to pay for disabled people with disabilities, enterprises negotiate with specialized organizations, societies and draw up the right number of people. They also accrue the minimum wage. Accordingly, they also do not need to visit the enterprise.
Controversial issues
According to sub. 1 clause 2 of Article 24 of the Law on Social Protection of Persons with Disabilities, the duties of the employer include the creation or allocation of appropriate quota of jobs. However, the enterprise should not conduct an independent search for needy citizens. In this regard, it is quite likely that the head is ready to hire people with disabilities, but no applications for employment from themselves, or from executive bodies, or from public organizations have been received within the prescribed period. In this case, the employer is not to blame for the fact that his company has not complied with the requirements of the law. However, the quota will not be fulfilled. Accordingly, there are reasons for the mandatory payment to the budget. It follows that the purpose of the “fee” will not depend on the reasons why citizens with disabilities are not employed in quotas. At the same time, the employer cannot refuse the person who applied to him on the pretext that instead of enrolling him in the state, the established amount will be paid to the budget. In this case, the head will be held accountable under Art. 5.42 Administrative Code.
Accounting for tax claims
The Tax Code does not regulate this issue and does not contain any instructions in this regard. However, there are clarifications from the Office of the Ministry of Duties and Taxes in Moscow in response to a request from one of the entrepreneurs. According to the body, the payment for each unemployed disabled citizen acts as a sanction, which is imposed on the company for its failure to comply with the conditions for quoting jobs for people especially in need of social protection. In this regard, these costs are not taken into account when calculating the tax base under paragraph 2 of Art. 270 Tax Code
Postings
In LLC 4 disabled people of 2 groups were employed. They carry out their professional activities at home. In this regard, the company does not need to re-equip jobs for them. The salary of each of them is 600 p. The tax deduction will be under Art. 218 Tax Code 500 p. According to Art. 239 UST is not paid. Payments to the Pension Fund are carried out at a rate of 14%, the size of the premium rate - 0.2%. In accounting, the accountant makes the following entries:
DB 20 Cd 70 2400 p. - accrued salaries to employees;
DB 20 Cd 69 subch. "Settlement with FIU" 336 p. - contributions to the FIU;
DB 20 Cd 69 subch. "Calculation of insurance contributions" 2.88 p. - insurance premiums are accrued.
The amount of expenses included in the taxation of profit, 2738.88 p.
According to Federal Law No. 167, contributions for compulsory social insurance are paid at the rates and in the manner established in Federal Law No. 17. For employees with disabilities 1-3 gr. accrual is carried out at a rate of 60%.
Conclusion
From January to December 2011, 11 thousand contracts with enterprises were concluded under the employment program for disabled people. As a result, 10,730 people with disabilities were enrolled in the state. For them, respectively, jobs were refitted, equipped with the necessary technical means. In general, as statistics show, most enterprises comply with the established requirements of the law.