We would like to draw your attention to the obligation of employers in Slovakia to employ disabled persons which is imposed by Labour Code as well as by Act on employment services. If you have met the duty you have to announce this fact to the Slovak Office of Labour, Social Affairs and Family till March 31, 2018.
In case you would like to take advantage of the substitutional duty fulfilment in 2017, you should not only order the service, but also realize it this year. Otherwise, it will be counted as a fulfilment only in the following year.
Obligation to employ disabled persons
This obligation arises, when an employer is employing more than 20 employees and at the same time Slovak Office of Labour, Social Affairs and Family keeps people with disabilities in its evidence of job seekers in the amount that represents 3.2% of the total number of employees of the employer.
In case of employment of an employee with decreased ability to perform earning activity by more than 70% due to long-term unfavourable health status, employment of such employee counts for this purpose as if employing 3 disabled persons.
Placing an order for purpose of duty fulfilment
Pursuant to the Act on Employment Services, the employer has the possibility to meet the compulsory share also by placing an order suitable for employment of disabled persons or by placing the order directly to the individual with disability who operates or performs self-employment.
The sum of order for one disabled person for year 2017 is in the amount of 958 EUR.
An employer who is not a VAT payer, shall include into the sum of the order also VAT. The employer, who is VAT payer, does not count into the price of order VAT in the amount, in which the entitlement for deduction pursuant to a special regulation occurs.
If such employer receives goods or services from a sheltered workshop or from person with disability who operates or performs self-employment or who carries out activities related to buying and selling of goods while he or she is not producing the goods by himself/herself, only 10% will be counted into monetary payment.
Payment for failure to meet the obligation
Employers who fail to meet their obligation to employ disabled persons or to place an order as mentioned above, are subject to an additional payment, i.e. the employer will pay 1078 EUR for every disabled person missing to meet the obligation not later than on March 31 of the next calendar year.
Annual report on employment of disabled persons
To prove the fulfilment of the duty, the employer is obliged to file Annual report on fulfilment of compulsory share on employment of disabled persons every year not later than on March 31 of the next calendar year.
Furthermore, the employer also proves the fulfilment of the duty by submitting the form Confirmation for employer about placing and execution of order not later than on March 31.
Documents for the confirmation
The following documents are required for confirmation:
- Copy of document confirming the order placement (order, contract)
- Copy of document on the payment (invoice, bank statement)
- List of goods (pursuant to §64 Act on employment services), delivery notes
Copy of document about confirmation on recognition of sheltered workshops/ sheltered workplaces, copy of extract from Business Register/ Trade Register, copy of Trade License, copy of decision or announcement of Social Insurance Agency in case of natural person who is a person with disability.