Implementation procedure for the Disability Fund facility

The protected units are regulated by Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, with further amendments and completions.
 
According to art. 78 paragraphs (2) and (3) of Law 448/2006, public authorities and institutions, legal, public or private persons, with at least 50 employees, are obliged to hire persons with disabilities in a percentage of at least 4% of the total number of employees.

Public authorities and institutions, as well as legal, public or private persons that do not hire persons with disabilities under the conditions provided in paragraph (2) may opt for one of the following obligations:

a) to pay monthly, to the state budget, an amount representing the national minimum gross basic salary guaranteed in payment multiplied by the number of jobs for which they have not hired persons with disabilities;

b) to pay monthly, to the state budget, an amount equivalent to at least 50% of the national minimum gross basic salary guaranteed in payment multiplied by the number of jobs for which they have not hired persons with disabilities, and with the amount representing the difference to the amount referred to at letter a) to purchase, based on a partnership, products and/or services realised by persons with disabilities hired in authorised protected units.

If the company purchases products or services from protected units authorised according to the law, based on a partnership, for an amount less than 50% of the value owed to the state budget, the company will owe to the state budget the amount difference.

If the company purchases products or services from protected units authorised according to the law, based on a partnership, for an amount higher than 50% of the value owed to the state budget in the respective month, the difference will be carried over to the following month/months, so that the amount owed for the payment of the disability fund will be reduced accordingly.
 
The documents required for purchasing goods and services from protected units are the following:

  • partnership agreement;
  • commercial agreement;
  • invoice;
  • payment proof;
  • documentation related to the goods or services provided.


Reference sources:
· Law 448/2006 on the protection and promotion of the rights of persons with disabilities;
· Enforcement guidelines of 2007 for the provisions of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities approved by Government Decision 268/2007;
· LAW no. 193 of August 21st 2020 for amending and completing Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities;
· Order 1001/2022: Enforcement guidelines of 2022 for art. 78 paragraphs (2) and (3) of Law no. 448/2006 regarding the protection and promotion of the rights of persons with disabilities.