Quota jobs. Law on the provision of jobs for disabled people

The state provides additional guarantees for the category of persons with disabilities. In particular, special workplaces for disabled people have been created. In this connection, the employers received new duties. The responsibility of managers for non-observance of the established rules was strengthened. Let's consider further, how the quoted workplace is provided, what it is.

Normative base

The new program for the employment of disabled people was launched with the adoption of Federal Law No. 11. This normative act introduced a number of changes to other legal documents that acted in this area. In particular, the following adjustments were made:

• ФЗ No. 181, regulating the social protection of persons with disabilities;
• CAO;
• ФЗ №1032-1, regulating employment of the population in the Russian Federation.

The general thrust of the changes introduced is assistance in the employment of disabled people. In addition, the goal was to increase the responsibility of employers for violations of regulations.

The quota workplace - what is it?

Clarification of the term can be found in official industry regulations. The quota workplaces for people with disabilities are the minimum number of posts for people who are particularly in need of social protection and experience difficulties 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 a certain number of citizens with disabilities. Establishing such an order, the state solves problems of employment of disabled people.

Local Documents

In the past, the managers of enterprises and institutions had to allocate or create quota jobs for the disabled. With the adoption of the law, employers have a new duty. At present, they must approve special local regulatory documents. In such acts, there should be information about quota jobs.

Composition of information for authorized services

Previously, managers had to send monthly to the employment agencies data on the presence of vacant positions at the enterprise and how the quota for the employment of disabled people is being implemented. At the moment, this duty is substantially expanded. Now the leaders provide information:

1. On the availability of vacant posts;
2. Allocated / created places for hiring disabled people, according to the established quota;
3. Information about local acts, in which there are data on such posts;
4. Data on the implementation of the established quota.

Increased responsibility

Significant changes were made in Art. 5.42 of the Administrative Code. This article provides for liability for violation of the rights of persons with disabilities in the field of employment. Earlier, the manager could only be sanctioned for refusing to hire disabled people within the quota. Along with this responsibility, there was another. Now the punishment is provided for the failure to fulfill the obligation to allocate or create positions for the disabled according to the established quota. In addition, the size of the fine has been significantly increased, not only for employers, but also for the employment service.

Features of approval of acts

In accordance with Art. 8 TC, employers, other than natural persons, who are not IP, approve internal documents in which there are provisions of labor law. It is worth recalling the key rules for their adoption:

1. The approval of a local act is carried out within the competence of the head in accordance with the TC and other sectoral legal documents, collective agreements;
2. In the cases provided for in the Code, federal and other laws, contracts, when taking into account the opinion of the elected body of employees (if any);
3. The norms of internal documents that impair the position of employees in comparison with those specified in the TC and other sectoral acts, as well as the opinions of the trade union approved without an established procedure, are not applicable.

It is necessary to say that the legislation does not provide for a clear list of acts that must be compulsory at each enterprise. There are no standard forms of internal documents. Their content and composition is determined by each individual leader.

Classification of documents

Traditionally, three groups of acts are distinguished:

1. Directly provided for in legislation. In such cases, the requirements for the timing, scope, limits of action, content, development rules and others are established;
2. Provided for in other legal acts, defining the issues of the procedure for their approval and substance;
3. Not mentioned in the documents, however, are actively used in practice.

Adoption of norms taking into account innovations

Not all managers clearly understand how to apply the established changes, whether it is necessary to develop new local documents or to allow for the adjustment of already adopted acts. The traditional list, as a rule, includes the rules of the work schedule at the enterprise and the staff schedule. At the same time, the former may contain features of regulation of activities in a particular company, detailed sections on wages, attestation, regime, rules of the RT, and others. Some managers prefer to take a separate document for each such issue. The amendments to the law on the social protection of persons with disabilities oblige employers to approve acts in which there are 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 resolved by the leaders themselves. So, for example, the employer can make new provisions in the existing internal regulations at the enterprise. It can also develop separate documents, for example, the Regulation on quota workplaces.

An Important Moment

According to the President's Decree of 07.05.2012 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 course of financing targeted projects to reduce tensions in the market. In 2011, the payment to employers from the federal fund for equipping the necessary workplace for a particular citizen was 50 thousand rubles.

Changes in procedure

Quoted workplaces are created within the framework of local rule-making. In internal documents, the head of the enterprise should provide for the key stages of the procedure. The first stage is the conclusion of a contract. The agreement is signed between the local authorities and enterprises. In the contract, in addition to general data, the following information should be present:

1. Title of the post.
2. Category of persons for whom quota jobs are created.
3. Recommendations of medical and social expertise and sanitary and hygienic requirements for the regimes and conditions for the implementation of activities.
4. Sources of financing.
5. Responsibility of a party that has not fulfilled the contractual conditions.

Order on quota workplaces

This document should reflect the following data:

• Number of places reserved.
• Enumeration of professions, positions, specialties according to the staff schedule.

It should be noted that under Art. 20 of the Law on Social Protection of Persons with Disabilities, employers must make reservations in a special order. In particular, quoted jobs should be created in accordance with professions that are most suitable for attracting socially unprotected citizens. The list approved by Resolution No. 150 of 08.09.1993 will serve as the basis. Due to the fact that the quota is fixed every year, the order must be approved every time after the conclusion of the next contract.

Action plan

Special jobs are called, which require additional measures for organizing work. Among them, among other things, include the adaptation of auxiliary and basic equipment, organizational and technical equipment, provision with the necessary adaptations. This takes into account the individual capabilities of individuals. Therefore, a plan for such activities should be developed and approved. Employment of disabled persons of the 1st group may require installation of ramps, expansion of openings. Often there is a need to re-equip toilets, provide for additional entrances to the parking lot. In other respects, all procedures are conducted as a normal job placement. For the disabled, the 3rd group (the first or the second), as for the rest of the citizens, in any case, safe conditions must be created. The plan should detail all the activities, indicate the deadline for their execution and responsible persons. The document should contain information about the source of funding.

Terms of delivery of information

The provision of information is carried out according to the form developed by the territorial employment service. It also sets the time frame in which it needs to be done. For example, in St. Petersburg, information should be provided no later than the 15th of the month that follows the reporting month. The form on which information is surrendered is approved by the Committee on Employment and Labor. In Rostov-on-Don, information is provided before the 5th day of the month following the reporting month. Heads of enterprises in Moscow send data every quarter, not monthly.

Conclusions on legislation

Having studied the regulatory framework, we can say the following:

1. The head of the company, whose staff exceeds 30 people, must provide quota jobs in the amount of 4% of the average number of employees. Rounding should be done downwards to an integer.
2. With a staff of more than 100 employees, quota jobs can be created for minors. However, there is a limitation. Minors should not occupy more than 1% of the total number of quota places.

"Fees"

Those leaders who do not comply with the quota pay a fee to the city budget for each disabled person before the 15th of each month. Its value in Moscow is the subsistence minimum. You can avoid paying such a "fee". In general, the legislation does not establish responsibility for refusing to implement budgetary allocations. According to Art. 5.42 AAO may impose a fine on those who refused a citizen with disabilities in employment. Nevertheless, the payment arrears can be collected forcibly. Among other things, the manager, who does not provide the necessary information in due time, is liable under art. 19.7 of the Administrative Code.

General order

Within a month after the state registration in the tax service the enterprise is registered in the quota center. This is not required for those who are on the register of the Employment Fund. It should be noted that the lack 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 implement the employment of disabled 2 groups, as well as the first or third.

Transfer to the staff of relatives

Some small companies employ their loved ones who are disabled. In this case, such relatives, in general, you can not visit the company. They set a certain payment, usually a minimum wage. Thus, the requirements of the law are observed, and the management, in turn, avoids the need to pay a "fee" for uncompleted quotas. As a rule, this is practiced in those regions where the payment for a person who is not admitted to the state of a citizen with disabilities is not more than 1 minimum monthly salary.

The tricks of big companies

To avoid the need to pay for unemployed disabled people, enterprises agree with specialized organizations, societies and draw up the right number of people. They are also entitled to a minimum wage. Accordingly, they do not need to visit the enterprise either.

Controversial moments

According to sub. 1, clause 2 of Article 24 of the Law on Social Protection of Persons with Disabilities, it is the duty of the employer to create or allocate appropriate jobs for the quota. However, the enterprise should not conduct an independent search for people in need. In this regard, it is quite possible that the head is ready to employ disabled people, but applications for employment either from themselves, from executive bodies or from public organizations were not received within the deadline. In this case, the employer is not to blame for the fact that his company did not comply with the requirements of the legislation. However, the quota will not be met. Accordingly, there are grounds for the emergence of mandatory payments to the budget. It follows from this that the purpose of the "duty" will not depend on the reasons why citizens with disabilities are not employed in quota places. At the same time, the employer can not refuse the person applying to him on the pretext that instead of transferring him to the state, the fixed amount will be paid to the budget. In this case, the manager will be prosecuted under Art. 5.42 of the Administrative Code.

Accounting for payment for failure to comply with the requirements for taxation

The Tax Code does not regulate this issue and does not contain any instructions to this effect. However, there are explanations from the Office of the Ministry of Collection and Taxation in Moscow in response to a request from one of the entrepreneurs. In the opinion of the body, the payment for every disabled citizen is a sanction that is imposed on the company for non-fulfillment of the conditions for quoting jobs for people who are especially in need of social protection. In connection with this, these expenses are not taken into account when calculating the tax base under para. 2 of Art. 270 NC.

Postings

In the LLC 4 disabled 2 groups were employed. Their professional activities they perform at home. In this regard, the company does not need to re-equip jobs for them. The salary of each of them is 600 rubles. The tax deduction will be according to art. 218 NC 500 rubles. According to Art. 239 Unified social tax is not paid. Transfer to the FIU is carried out at a rate of 14%, the amount of the insurance fee is 0.2%. In accounting, the accountant makes the following entries:

Дб 20 Кд 70 2400 р. - Employees' salaries were added;

Db 20 Cd 69 Subc. "Calculation with the FIU" 336 р. - contributions to the FIU;

Db 20 Cd 69 Subc. "Calculation of premiums for insurance" 2.88 p. - insurance premiums are assessed.

The amount of expenses recorded for taxation of profits, 2738.88 rubles.

Under Federal Law No. 167, contributions for compulsory social insurance are paid at the rates and in accordance with the procedure established in Federal Law No. 17. For employees with disabilities 1-3 gr. The charge is 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, were re-equipped workplaces, equipped with the necessary technical means. In general, as the statistics show, most enterprises comply with the established requirements of the law.