It is obligatory for any company with more than 50 workers to employ 2% of workers with disabilities. This compulsory measure can be applied by means of a business contract of commercial nature with a special centre of employment or through donations to organisations declared of public usage.
LEGISLATION LISMI
The law 13/1982, dated the 7th of April, for the social integration of disabled persons (LISMI) establishes in its article 38.1, that it is obligatory for any company with more than 50 workers “to employ workers with disabilities, not less than 2% of the staff”
ALTERNATIVE MEASURES
El reial decret 364/2005, de 8 d'abril, proposa noves fórmules per a aquelles empreses que, per motius diferents, no poden complir amb la quota del 2% d'empreses públiques o privades de 50 o més treballadors.
ALTERNATIVE MEASURES TO COMPLETE THE 2% QUOTE
The obligation of the reserve quota of 2% is understood as reason of exceptionality when the non-inclusion of a disabled worker in the company obliged is due to the impossibility of the competent public employment services, or the placement agencies, to meet the offer of employment after having completed all of the necessary mediation actions to provide a response to the requirements of the obligation and conclude with a negative result, because there are no disabled job-seekers registered in the occupation given in the offer of education, or, even if there are, when they accredit that they are not interested in the terms of employment that are offered.
COM ES SOL·LICITA EL CERTIFICAT D'EXCEPCIONALITAT?
The public entity with competent authority will issue the exemption certificate. The non opposition procedure establishes a two months period between the application and the reply, if the reply is posterior, the exemption certificate becomes valid. In the same way and once issued the certificate, the society disposes of three months to present the business contract with a special centre of employment or the selected self-employed disabled person, at the Public Employment Service or the Job Placement Agency.
COMPLETION OF ALTERNATIVE MEASURES
The entrepreneur with an exemption certificate is obliged to complete one of the following measures or a combination of any of them:
- Establir un contracte mercantil amb un centre especial de treball, pel subministrament de bens o la prestació de serveis per un valor de com a mínim tres vegades l’IPREM anual (indicador públic de renda d’efectes múltiples) per cada lloc de treball reservat a un discapacitat.
- Establir un contracte mercantil o contracte civil amb un treballador autònom discapacitat pel subministrament de bens o la prestació de servei per un valor com a mínim tres vegades l’IPREM anual (indicador públic de renda d’efectes múltiples) per cada lloc de treball reservat a un discapacitat.
- Fer donacions i accions de patrocini de caràcter monetari, el valor dels quals sigui com a mínim 1,5 vegades l'IPREM (indicador públic de renda d'efectes múltiples) per cada lloc reservat a una persona amb discapacitat, a fundacions o associacions d'utilitat pública, l'objecte social de les quals sigui, entre d'altres, la inserció laboral de discapacitats i/o la seva formació.
- To carry out a working interlock.
TAX ADVANTAGES ON THE CHARGE OVER SOCIETIES
The donations and acts of sponsorship in money, carried out to complete the alternative measures to the 2% quote, have the tax advantages established in the law 30/1994. article 63 and article 68 respectively, therefore receiving a deductible entry:
- The donations which do not exceed the 10% of tax base previous to the deduction or with the 1 for thousand of its volume of sales, whenever the results give a positive base.
- The acts of sponsorship with a limit of the 5% of tax base or the 0.5 per thousand of the volume of sales, without allowing that the application of this last percentage could determine a negative tax base.
