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How many disabled persons should there be at the enterprise in 2024?
According to the legislation of Ukraine, enterprises, institutions and organizations that use hired labor are obliged to provide workplaces for the employment of persons with disabilities.
The number of such jobs is determined by the norm, which depends on the average number of full-time employees of the accounting staff for the year:
- When the enterprise employs from 8 to 25 people, there must be one workplace for a person with a disability.
- In the case when 25 or more people work at the enterprise, the norm is 4% of the average registered number of full-time employees.
Example:
- The enterprise employs 15 people. Therefore, in order to fulfill these conditions, the enterprise must have one workplace for a person with a disability.
- The enterprise employs 100 people. Therefore, in order to fulfill these conditions, the enterprise must have 4 workplaces for persons with disabilities.
It is important to note that:
- The norm is calculated every year.
- Businesses that do not comply with the requirements are liable in the form of fines.
- There are certain categories of enterprises that are exempt from the regulation.
Employment of persons with disabilities is not a problem, but an opportunity
Business owners and chief accountants often treat this issue as a challenge. Try to focus on the pluses, and there are many of them:
- Increasing social responsibility of business.
- Improving the image of the enterprise.
- State-guaranteed reduction of taxes and fees.
- Reimbursement of expenses for creating jobs for persons with disabilities.
- Financial assistance for employment and retraining of persons with disabilities.
Consultation of a specialist on issues of employment of persons with disabilities
In order to learn more about how to provide workplaces for people with disabilities, you can consult an experienced accountant and a lawyer.
A specialist will advise you on the requirements of the legislation on the employment of persons with disabilities, including employment standards, benefits and incentives for employers, as well as administrative liability for non-compliance with these requirements.
A lawyer will help you understand your rights and obligations as an employer regarding the employment of people with disabilities.
When choosing a lawyer or accountant, consider:
- availability of relevant knowledge (ie, practical experience of working with this issue);
- professional reputation.
Employment of persons with disabilities is not only the fulfillment of legal requirements, but also an important step towards the creation of an inclusive society in which all people have equal opportunities.
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Chief Accountant
Leading specialist with practical experience in economics and accounting.
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