In the Official Gazette no. 767/2020 was published the 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, including the contribution to the disability fund in Romania.

According to Law no. 448/2006, companies with at least 50 employees have the obligation to employ people with disabilities in a percentage of at least 4% of the total number of employees.

Considering the provisions of Law no. 193/2020, starting with 24.04.2020, public authorities and institutions, legal entities, public or private, which do not employ persons with disabilities under the conditions provided by law, may opt for one of the following obligations:

1. 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;
2. 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 to at 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.

Basically, the value of the contribution that employers owe monthly to the disability fund does not change, but employers will have the possibility that 50% of the amount due will be used to purchase products and services.

Employers have the obligation to declare monthly the contribution to the disability fund, until the 25th of the month following the reporting period, in form 100 – Declaration on payment obligations to the state budget in the category “payments from legal entities, for disabled people not employed”.