Law 90 on job quotas. Job quotas

As of: 07.11.2012
Magazine: Directory of personnel officer
Year: 2012
Author: Suleymanova G. A.
Topic: Required information, Prerequisites and additional conditions, Employment registration, Admission to work
Category: HR practice

Regulations
1. Federal Law No. 181-FZ of November 24, 1995 “On the Social Protection of Disabled Persons in the Russian Federation” (extract) 2. Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment in the Russian Federation” (extract) 3. Law of the Moscow Region dated April 25, 2008 No. 53/2008-OZ “On Quotas for Jobs” (extract) 4. Law of the City of Moscow dated December 22, 2004 No. 90 “On Quotas for Jobs” (extract)

Our country is not the only one where at the legislative level the obligation of employers to comply with the established quotas for the employment of disabled people and to equip special jobs for them within the relevant quotas is provided.

But somehow it turns out that instead of providing real assistance to employment services in the employment of disabled people, in our country, unlike other developed countries, they are increasingly thinking about how to evade such a duty. And this is despite the fact that, under the law, unscrupulous employers can be held accountable ...

The most important component of state policy in the field of promoting employment of the population in accordance with Art. 5 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment in the Russian Federation” (hereinafter referred to as the Employment Law) is the implementation of measures that contribute to the employment of citizens who have difficulty finding work. These citizens include, in particular, the disabled.

The state provides additional guarantees for the disabled: programs are being developed and implemented to promote the employment of the disabled, additional jobs and specialized organizations are being created where they could work.

In addition, certain quotas have been established for the employment of disabled people.

At the level of federal laws, the definition of such a thing as "quota" is not given. But what is a quota is explained in some regional laws.

In particular, according to Art. 2 of the Law of the Moscow Region dated April 25, 2008 No. 53 / 2008-OZ “On Job Quotas”, the quota is the minimum number of jobs for categories of citizens that the employer is obliged to employ, including the number of jobs that already employ persons of these categories. Job quotas mean the allocation of jobs for the employment of such citizens as a percentage of the average number of employees in accordance with the established quota.

In addition, a similar definition of the quota was contained in the invalid Recommendations on job quotas, approved. Decree of the Ministry of Labor of Russia dated February 6, 1995 No. 9. The quota was the minimum number of jobs for citizens who are in particular need of social protection and who have difficulty finding work (as a percentage of the average number of employees of enterprises, institutions, organizations) whom the employer is obliged to employ in this enterprise, institution, organization, including the number of jobs already employed by citizens of the specified category.

At the federal level, the size of the quota is currently determined only for the disabled.

Note!

The law establishes not the size of the quota for hiring disabled people, but its minimum and maximum values

In accordance with Art. 21 of the Federal Law of November 24, 1995 No. 181-FZ “On the Social Protection of the Disabled in the Russian Federation” (hereinafter referred to as the Law on the Protection of the Disabled), organizations with more than 100 employees, the legislation of the constituent entity of the Russian Federation establishes a quota for hiring disabled people in percent to the average number of employees (but not less than 2 and not more than 4%).

As you can see, the Law on the Protection of the Disabled does not establish the size of the quota, but its minimum and maximum values ​​- not less than 2 and not more than 4% of the average number of employees, while the size of the quota is established by the legislation of the constituent entity of the Russian Federation.

Therefore, in different subjects of the Russian Federation, the actual size of the quota may vary within the limits established by federal law.

For employers operating in the city of Moscow, in accordance with Art. 3 of the Law of the City of Moscow dated December 22, 2004 No. 90 “On job quotas” (hereinafter referred to as the Law of the City of Moscow on job quotas), the minimum quota for employment of disabled people is 2%. In the same percentage ratio to the average number of employees, the quota is set for the Moscow Region.

The quota is slightly higher in the Voronezh region - 3%. And, for example, in the Rostov region, it reaches the maximum allowable value - 4% of the average number of employees.

Please note: when quoting, one should be guided not by the staffing table, but by the actual average number of employees.

The number of quota jobs is calculated depending on the average number of employees at the beginning of the reporting period.

Thus, when the number of employees in the organization changes, the number of quota jobs for the disabled also changes.

With a decrease in the average number of employees, the number of quota jobs for the disabled decreases, up to the abolition of quotas in the organization.

Recall that the quota is the minimum number of jobs that the employer must provide for the employment of people with disabilities. Where this job will come from - from among those already existing at the enterprise or through the creation of new jobs - does not matter.

There are several vacancies in the organization due to the established quota for disabled people. Should we offer them to redundant workers if there are no other transfer options?

The meaning of quotas lies in the fact that the workplace is reserved specifically for the employment of a certain category of workers - in this case, disabled people. These jobs may not be offered for the employment of other workers, including in the event of redundancy, except in cases where the dismissed employee who is offered such a vacancy is himself a disabled person.

SPECIAL WORKPLACES FOR THE DISABLED

According to Art. 22 of the Law on the Protection of the Disabled, the minimum number of special jobs for their employment is established by the executive authorities of the constituent entities of the Russian Federation for each enterprise, institution, organization within the established quota for hiring disabled people.

We were given an order to create special jobs for the disabled. But what is meant by job creation? Are we talking about specific workplaces for people with disabilities, equipped in accordance with medical requirements (availability of a lift, automated chair, etc.), or about vacancies in general for the purpose of employment of people with disabilities?

Article 20 of the Law on the Protection of Persons with Disabilities, among the measures that contribute to increasing the competitiveness of persons with disabilities in the labor market and ensuring guarantees of their employment, separately refers to the establishment of quotas for the employment of persons with disabilities, separately - to the creation of special jobs for such workers.

A special workplace for the employment of a disabled person- this is a workplace that requires additional measures for the organization of labor, including the adaptation of the main and auxiliary equipment, technical and organizational equipment, additional equipment and the provision of technical devices, taking into account the individual capabilities of people with disabilities.

In each individual case, the equipping of special workplaces for the disabled should be carried out taking into account their profession (specialty), the nature of the work performed, the degree of disability, the nature of functional disorders and the limitation of the ability to work, as well as the level of specialization of the workplace, mechanization and automation of the production process. Moreover, in practice, for the needs of disabled people, it may be necessary to additionally equip corridors, stairs, canteens, toilets and other premises of the organization. Since the minimum number of special jobs for the employment of persons with disabilities is set at the regional level, various options are possible here.

The Decree of the Government of the Saratov Region dated May 28, 2007 No. 214-P “On Establishing the Minimum Number of Special Jobs for the Disabled” approved the minimum number of special jobs for the employment of disabled people in organizations of the Saratov Region within the established quota, namely:

at enterprises, institutions, organizations of the Saratov region, the number of employees in which ranges from 101 to 500 people, at least one special workplace is established for the employment of disabled people within the established quota; at enterprises, institutions, organizations of the Saratov region, the number of employees in which ranges from 501 to 1000 people, at least two special jobs are established for the employment of disabled people within the established quota; at enterprises, institutions, organizations of the Saratov region, the number of employees in which exceeds 1000 people, the number of special jobs for the employment of disabled people within the established quota is three special jobs, as well as one special job for every thousand employees.

By the way

INTERACTION WITH EMPLOYMENT SERVICES

Note!

The size of the established quota for hiring disabled people includes the number of jobs in which previously hired disabled people work

As stated in Art. 25 of the Law on Employment, employers contribute to the implementation of the state policy of employment of the population on the basis of compliance with the quota established for the disabled, their employment or the reservation of certain types of work (professions) for the subsequent employment of such citizens.

For these purposes, according to the same Art. 25 of the Law on Employment, employers are required to provide monthly information to the employment service authorities on the availability of vacancies (positions), the fulfillment of the quota for hiring disabled people.

What is meant by fulfilling the quota for the employment of persons with disabilities?

The fulfillment of the quota is the direct employment of a disabled person.

For example, according to Part 3 of Art. 2 of the Law of the City of Moscow on job quotas, fulfillment of the quota for hiring disabled people is recognized as employment by an employer of disabled people who have recommendations for work, confirmed by the conclusion of an employment contract, the validity of which in the current month was at least 15 days.

The procedure for notifying the employment service authorities, as a rule, is determined in more detail by the legislation of the constituent entities of the Russian Federation.

According to Art. 4 of the Law of the City of Moscow on job quotas, information on the fulfillment of the established quota is sent by the employer not monthly, but quarterly in the prescribed form to the Job Quota Center before the 30th day of the month following the reporting quarter. The information indicates the average number of employees for each month of the reporting quarter, the size of the established quota by month, the number of employees in quota places, including those not employed at the expense of the established quota.

Employment service bodies, when revealing violations by employers of the established rules for quoting jobs, send to the State Labor Inspectorate and the prosecutor's office information about employers who refused to hire disabled people on account of the established quota for hiring disabled people, as well as those who did not provide information on the fulfillment of the quota and committed violations the current federal legislation and the legislation of the constituent entities of the Russian Federation on the issues of quotas for jobs.

By the way

We were warned that they would soon come with an inspection from the employment promotion authorities on the recruitment of people with disabilities within the established quota. What will be checked first? What information to request?

Such checks are carried out in accordance with the Administrative Regulations for the implementation of the state function of control over the hiring of persons with disabilities within the established quota, approved. by order of the Ministry of Health and Social Development of Russia dated November 1, 2011 No. 1314n.

Employees authorized to conduct an audit study the information contained in documents related to the goals, objectives and subject of the audit, and also visit the premises of the organization in which disabled people work.

In addition, they verify that the organization complies with the following provisions:

1) compliance of the number of jobs allocated (created) by the organization (including special ones) for the employment of disabled people with the requirements of legislation in the field of quotas for jobs for disabled people;

2) compliance of the number of actually working disabled people with the estimated number of jobs for their employment;

3) provision by the organization to the state institution of the public employment service of information on the fulfillment of the quota for the employment of persons with disabilities.

QUOTAS FOR EMPLOYMENT OF DISABLED PEOPLE AND MANDATORY PAYMENTS

Now more and more people are talking about the right of the constituent entities of the Russian Federation to establish mandatory payments for employers instead of a quota. And the opinions of experts on this issue differ.

Recall that Federal Law No. 122-FZ of 22.08.2004 declared Part 4 of Art. 21 of the Law on the Protection of Persons with Disabilities, which established monthly mandatory payments by employers to the budget of the constituent entities of the Russian Federation in the event of non-fulfillment or impossibility of fulfilling the established quota for hiring disabled people. It also provided that the size and procedure for making mandatory payments by employers should be determined by the state authorities of the constituent entities of the Russian Federation.

But there is such a point of view that even now the constituent entities of the Russian Federation have every right to establish mandatory payments to employers for each unemployed disabled person at the expense of the quota, because not everyone wants, and most importantly, not everyone can, due to the specifics of their production, fulfill such quotas.

At the same time, the introduction by the legislation of the constituent entities of the Russian Federation of the possibility for employers to make payments instead of fulfilling the quota is in no way considered as a restriction on the rights of employers. On the contrary, employers thus have the right to choose their behavior: either to hire a disabled person at the expense of a quota, or to make a mandatory payment to the budget of a constituent entity of the Russian Federation. Moreover, the decision to make payments is made by the employer on a voluntary basis.

There is also an opinion that the fee is justified only if there are exceptional grounds that should be enshrined in law, taking into account the accumulated regional experience in resolving this issue. The specification of these grounds is necessary, in addition, to solve the problems of bringing to administrative responsibility employers guilty of refusing to hire disabled people within the established quota.

Nevertheless, I would like to note that at this stage, in connection with the exclusion of the relevant norm from the law, the right of the constituent entities of the Russian Federation to establish mandatory payments to employers who are unwilling or unable to fulfill the mandatory quotas seems to be very doubtful.

Moreover, Art. 21 of the Law on the Protection of Persons with Disabilities, there is only one exception to the mandatory compliance with quotas. Only public associations of disabled people and organizations formed by them, including business partnerships and companies whose authorized (share) capital consists of the contribution of a public association of disabled people, are exempted from mandatory quotas for jobs. For all other organizations, both commercial and non-commercial, with more than 100 employees, no one canceled the obligation to comply with quotas.

• HR records management

About job quotas

This Law establishes the legal, economic and organizational basis for quoting jobs in the city of Moscow for the employment of disabled people, minors aged 14 to 18, orphans and children left without parental care, under the age of 23, citizens aged 18 to 20 from among the graduates of institutions of primary and secondary vocational education who are looking for work for the first time; creation and preservation (modernization) of special jobs for disabled people, creation of jobs for young people of these categories, creation of educational places for disabled children studying at home, as well as ensuring unimpeded access of disabled people to workplaces and infrastructure of enterprises. Article 1. Legal basis for quoting jobs in the city of Moscow Quotas for jobs in the city of Moscow are carried out on the basis of the Constitution of the Russian Federation, federal laws and other regulatory legal acts of the Russian Federation, the Charter of the city of Moscow, this Law and other legal acts of the city of Moscow. Article 2. Conditions for quoting jobs 1. Quotas for jobs are carried out for disabled persons recognized as such by federal institutions of medical and social expertise, in the manner and under the conditions established by the Government of the Russian Federation, minors aged 14 to 18 years, persons from among children - orphans and children left without parental care under the age of 23, citizens aged 18 to 20 from among the graduates of primary and secondary vocational education institutions who are looking for a job for the first time. 2. Employers, regardless of the organizational and legal forms and forms of ownership of organizations, with the exception of public associations of disabled people and organizations formed by them, including business partnerships and companies whose authorized (share) capital consists of the contribution of a public association of disabled people, organize quota-based jobs at their own expense. 3. The fulfillment of the quota for hiring disabled people (hereinafter referred to as the quota) is considered to be the employment by the employer of disabled people with recommendations for work, and other categories of citizens specified in part 1 of this article, confirmed by the conclusion of an employment contract, the validity of which in the current month was at least fifteen days, or monthly payment to the target budget fund for quoting jobs in the city of Moscow of the compensatory cost of the quota job in the amount of the subsistence minimum for the able-bodied population, determined in the city of Moscow on the day of its payment in the manner established by the legal acts of the city of Moscow. Article 3. The procedure for establishing a quota 1. Employers operating in the territory of the city of Moscow, whose average number of employees is more than 100 people, are set a quota of 4 percent of the average number of employees. 2. The employer independently calculates the size of the quota based on the average number of employees employed in the city of Moscow. The average number of employees in the current month is calculated in the manner determined by the federal executive body authorized in the field of statistics. When calculating the number of employees employed at the expense of the quota, their number is rounded down to a whole value. 3. At the expense of the established quota, employers may also employ other categories of citizens specified in paragraph 1 of Article 2, but at the same time, the number of disabled people employed in quota jobs cannot be less than 2 percent of the average number of employees. Article 4. Implementation of the rights and obligations of employers 1. Employers have the right to request and receive from the authorized executive body of the city of Moscow the information necessary for the creation of quota jobs. 2. Employers, in accordance with the established quota, are obliged to create or allocate jobs for the employment of disabled people and other categories of citizens specified in paragraph 1 of Article 2. Jobs are considered created (allocated) if citizens of these categories are employed. 3. Employment of citizens at the expense of the established quota is carried out by employers independently, taking into account the proposals of the federal government body in the field of promoting employment of the population and the authorized executive body of the city of Moscow in the field of social protection of the population, as well as public organizations of the disabled. 4. Employers who meet the requirements of Part 1 of Article 3 of this Law are required to quarterly submit to the executive authority of the city of Moscow, coordinating work on job quotas, information on the fulfillment of the quota in the manner established by the Government of Moscow. Article 5. Administrative Liability for Non-Compliance with this Law 1. Failure by an employer to fulfill the obligation established by this Law to create or allocate quota jobs shall entail the imposition of an administrative fine on legal entities in the amount of five hundred times the minimum wage; on officials - in the amount of fifty times the minimum wage. 2. Protocols on cases of administrative offenses provided for in paragraph 1 of this article are drawn up by officials of the territorial executive authorities of the city of Moscow and the executive authority of the city of Moscow, coordinating work on job quotas. 3. Cases of administrative offenses provided for by paragraph 1 of this article are considered by the administrative commissions of the prefectures of the administrative districts of the city of Moscow on cases of administrative offenses. 4. The amount of administrative fines is subject to transfer to the budget of the city of Moscow and may be a source of formation of a target budgetary fund for quoting jobs in the city of Moscow in accordance with the law of the city of Moscow on the budget of the city of Moscow for the next financial year. Article 6 jobs for minors aged 14 to 18, persons from among orphans and children left without parental care, aged up to 23 years, citizens aged 18 to 20 from among graduates of primary and secondary vocational education institutions, job seekers for the first time, for the purpose of their employment, the creation of educational places for disabled children studying at home, as well as ensuring unhindered access for disabled people to workplaces and infrastructure of enterprises.

Moscow city

Article 7. Final Provisions 1. This Law shall enter into force 10 days after its official publication. 2. This Law shall apply to legal relations that have arisen since January 1, 2005. 3. The Mayor of Moscow and the Government of Moscow bring their normative legal acts in line with this Law within two months from the date of its entry into force. 4. Recognize invalid the Law of the City of Moscow dated November 12, 1997 No. 47, the Law of the City of Moscow dated January 30, 2002 No. 5, the Law of the City of Moscow dated June 26, 2002 No. 32. P.p. Mayor of Moscow Yu.M. Luzhkov Moscow, Moscow City Duma December 22, 2004 No. 90

Related documents (1)

Certain issues of job quotas for disabled people in private security companies

Since protection is carried out by human resources, the number of employees in PSCs is usually significant, managers are faced with the problem of job quotas. On the one hand, the specificity of services is such that security services require certain health requirements for employees who are issued security guards' certificates. On the other hand, the PSC does not have an exemption from the mandatory quota for hiring disabled people to work for disabled people.

What is a job quota for people with disabilities in the Russian Federation

Quotas for jobs for disabled people in the Russian Federation are one of the directions of state policy in the field of social protection of this category of the population.

The quota is set for all organizations (regardless of the organizational and legal form and form of ownership), the number of employees in which is more than 30 people, with the exception of public associations of disabled people and organizations formed by them, including business partnerships and companies whose authorized (share) capital consists of the contribution of a public association of the disabled (Article 21 of the Federal Law of November 24, 1995 No. 181-FZ "On the Social Protection of the Disabled in the Russian Federation", hereinafter referred to as the Law on the Social Protection of the Disabled).

The mechanism for setting the quota is determined by the state authorities of the constituent entities of the Russian Federation as a percentage of the average number of employees (but not less than 2% and not more than 4%).

In case of non-fulfillment or impossibility of fulfilling the established quota for hiring disabled people, employers monthly pay to the budgets of the constituent entities of the Russian Federation a mandatory fee for each unemployed disabled person within the established quota. The size and procedure for paying the said fee by employers are determined by the state authorities of the constituent entities of the Russian Federation.

The procedure for recognizing citizens as disabled

In order to implement the Federal Law "On the Social Protection of the Disabled in the Russian Federation" and the Decree of the President of the Russian Federation dated July 1, 1996 No. 1011 "On measures to ensure state support for the disabled" The Government of the Russian Federation approved the Regulation dated August 13, 1996 No. 965 " On the procedure for recognizing citizens as disabled.

This Regulation determines the procedure and conditions for recognizing a person as a disabled person, which is carried out by an institution of the state service of medical and social expertise (hereinafter referred to as the institution).

Depending on the degree of violation of body functions and limitation of life activity, a person recognized as disabled is assigned I, II or III disability group. Disability of the I group is established for 2 years, II and III groups - for 1 year.

A person who has been recognized as a disabled person in accordance with the established procedure is issued a certificate confirming the fact of the establishment of disability, as well as an individual rehabilitation program.

Re-examination of disabled people of group I is carried out once every 2 years, disabled people of groups II and III - once a year, and disabled children - once in the period for which the category "child with a disability" is established for the child.

Disability is established before the first day of the month following the month for which the re-examination is scheduled.

Quotas for jobs in the city of Moscow

Quotas for jobs in the city of Moscow are carried out on the basis of the Constitution of the Russian Federation, federal laws and other regulatory legal acts of the Russian Federation, the Charter of the city of Moscow, the Law of the City of Moscow dated December 22, 2004 No. other legal acts of the city of Moscow. Law No. 90 came into force on January 10, 2005. (officially published in the newspaper "Tverskaya, 13" on December 30, 2004). The effect of the Law extends to legal relations that have arisen since January 1, 2005.

In this regard, the Law of the City of Moscow of November 12, 1997 No. 47 "On quotas for jobs in the city of Moscow", the Law of the City of Moscow of January 30, 2002 No. 5 "On Amendments to Article 9 of the Law of Moscow" were declared invalid. Moscow dated November 12, 1997 No. 47 "On quotas for jobs in the city of Moscow"", Law of the City of Moscow dated June 26, 2002 No. 32 "On amendments and additions to the Law of the City of Moscow dated November 12, 1997 No. 47 "On quotas jobs in the city of Moscow.

Law No. 90 establishes the legal, economic and organizational basis for quoting jobs in the city of Moscow for hiring disabled people, minors aged 14 to 18, orphans and children left without parental care, under the age of 23 , citizens aged 18 to 20 from among the graduates of institutions of primary and secondary vocational education who are looking for a job for the first time.

The fulfillment of the quota for hiring disabled people is considered to be the employment of disabled people with recommendations for work, and other categories of citizens, confirmed by the conclusion of an employment contract, the validity of which in the current month was at least fifteen days, or the monthly payment of compensation to the city budget in the amount of the subsistence minimum for the able-bodied population, determined in Moscow on the day of its payment.

The quota is set at 4 percent of the average headcount of employees by all employers whose average headcount is more than 100 people. But at the same time, the number of disabled people accepted for quota jobs cannot be less than 2 percent of the average number of employees.

When calculating the number of employees employed at the expense of the quota, their number is rounded down to a whole value.

In case of non-fulfillment of the established quota, article 5 of Law No. 90 provides for the imposition administrative fine in the following amounts:
- for legal entities in the amount of five hundred times the minimum wage;
- for officials - in the amount of fifty times the minimum wage.

Registration and deregistration

Registration (registration), re-registration and deregistration is carried out in the territorial departments of the Quota Center for Jobs (hereinafter referred to as the Quota Center).

Unregistered employers are not exempt from compensation payments in case of non-compliance with quotas.

Issues of registration, re-registration and de-registration are regulated by Decree of the Government of Moscow dated March 4, 2003 No. No. 125-PP "On approval of the Regulation on quotas for jobs in the city of Moscow" (hereinafter - Regulation No. 125-PP).

Registration, re-registration and de-registration are free of charge.

Employers within a month after state registration with the tax authorities, they are registered with the Quota Center (except for organizations previously registered with the Moscow Employment Fund).

When registering with the Quota Center, employers provide the following information and notarized documents:
- a copy of the certificate of state registration;
— copies of the Articles of Association/Regulations, Memorandum of Association (for an association or union)/decision of the owner (for an institution);
- a copy of the certificate of registration with the tax authority;
— an information letter from state statistics authorities on registration in the Unified State Register of Enterprises and Organizations (Unified State Register of Enterprises and Organizations);
- data on the average number of employees on the day the quotas were established (form P-4 "Information on the number, wages and movement of employees", if the employer does not submit the form to the statistics authorities, then he submits a letter signed by the head and chief accountant, certified by a seal) .

When registering, the employer is assigned a registration number, which is indicated when submitting statistical reports.

The employer is obliged to notify the Quota Center of all changes in registration data. In the event of a change in the place of registration with the tax authorities, the employer must re-register with the Quota Center, and in the event of the liquidation of the organization, deregister.

To deregister an employer, the following documents are submitted to the Quota Center:
- Application for deregistration due to liquidation;
— order, decision of the owner on liquidation;
- a copy of the certificate of state registration;
- an information letter on deregistration with the tax authorities as a taxpayer.

According to the explanations of the Quota Center, penalties for organizations that have not been registered with the Quota Center since 2001 currently not applicable.

Reporting

Employers submit to the Quota Center on a quarterly basis by the 15th day of the month following the reporting quarter, information on the fulfillment of established quotas and (or) the payment of a monthly mandatory fee.

The Public Relations Committee of Moscow has introduced form No. 1 - quoting, agreed with the Moscow City Statistics Committee.

Acceptance of reports, registration, re-registration and deregistration is carried out in the territorial divisions of the Quota Center.

Payment for non-fulfillment of the conditions for quoting jobs for the disabled

In case of non-fulfillment or impossibility of fulfilling the established quota, employers monthly pay a fee to the target budgetary fund for quoting jobs by the 15th day of the month following the month for which payment is made (clause 2.8 of Regulation No. 125-PP).

Indebtedness of payers for settlements with the budget may be collected by force in accordance with federal legislation and the legislation of the city of Moscow.

According to Law No. 90, payment is made in the amount of the subsistence minimum for the able-bodied population, determined in Moscow on the day it is paid.

At present, the compensation amount is RUB 4190.13.

According to the explanations of the Quota Center, in case of non-fulfillment of the quota conditions based on the results of 2004, as well as previous periods (since August 2002), employers pay a mandatory fee to the Moscow budget for each unemployed disabled person within the established quota in the amount of 2629 rubles. (the subsistence minimum for the able-bodied population, established in the Russian Federation on the day the Law of Moscow "On quotas for jobs in Moscow" was declared invalid, as amended by the Law of Moscow dated June 26, 2002 No. 32).

How to take into account the fee for non-compliance with quota conditions for tax purposes?

In our opinion, such a fee is not a measure of liability, i.e. fine. Responsibility can only be established for failure to fulfill the obligations prescribed by law. The obligations of the employer, in accordance with subparagraph 1, paragraph 2, article 24 of the Law on Social Protection of the Disabled, include the allocation and (or) creation of jobs for the disabled in accordance with the quota. The employer is not obliged to independently search for unemployed disabled people. Often there are situations when the employer is ready to employ disabled people at his enterprise, but there are no applications for employment. This is not the fault of the employer, but the quota will not be fulfilled. In this case, there are grounds for making a mandatory payment to the budget.

If the disabled person applied to the employer with a request for employment within the quota and he was refused, then in this case the employer may be subject to an administrative fine provided for in Article 5.42 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) in the amount of twenty to thirty minimum wages (as of January 1, 2005, the minimum wage for fines is 100 rubles).

In our opinion, administrative responsibility for refusing to hire a disabled person does not always arise.

There may be cases when the specialty of a disabled person, in accordance with which he would like to carry out his labor functions, is in principle not applicable at this enterprise, while other vacancies available at the enterprise do not suit the disabled person.

A security company, due to the specifics of its activities, cannot always provide work to a disabled person for medical reasons in accordance with the program of his individual rehabilitation, which is developed by specialists of the institution of medical and social expertise personally for each person recognized as disabled.

In this case, if the work of a particular disabled person cannot be used at the enterprise due to the stated (or other objective) reasons, then the employer is not guilty of refusing to conclude an employment contract with this disabled person, and the presence of guilt in committing an offense is an indispensable condition for the onset of administrative responsibility ( article 1.5 of the Code of Administrative Offenses of the Russian Federation).

Tax legislation does not directly regulate the issue of accounting for fees for non-compliance with quota conditions.

The opinion of the Department of the Ministry of the Russian Federation on Taxes and Dues for the city of Moscow is set out in response to a private request from the taxpayer (letter No. 26-12/49184 dated July 23, 2004).

Altai Territory

According to the position set out in this letter, the possibility of replacing the quota of jobs for the disabled by making a mandatory payment for each unemployed disabled person to the budget excludes the qualification of this payment as a tax payment or a penalty. Consequently, the expenses of the organization associated with the monthly payment to the budget of Moscow of a mandatory fee for each unemployed disabled person, can be taken into account for income tax purposes, subject to their documentary evidence.

A similar opinion was also expressed in letters from the Department of Profit Taxation of the Ministry of Taxes of the Russian Federation of February 6, 2004 No. 02-3-07 / 17 and the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation of June 16, 2004 No. 03-02-05 / 1 / 55 (also answers to private inquiries).

For the purpose of taxation of profits, it is recognized that it is possible to take into account the expenses of the organization associated with the mandatory payment for each disabled person, as part of the costs associated with production and sale in accordance with Article 264 of the Tax Code of the Russian Federation.

Since all the above letters are not of a regulatory nature and are an explanation, we recommend that organizations, in order to confirm the legitimacy of accepting a fee for non-compliance with quota conditions for tax purposes, send their question to the UMNS in Moscow in order to receive an answer on a specific request.

Deputy General Director — Elizaveta Nikolaevna Ivleva

Legal acts (Regulatory base) of Moscow

Attention! There is one more document associated with this legal act.
See the bottom of this page for more details.

Law of the city of Moscow No. 90 of December 22, 2004

About job quotas

This Law establishes the legal, economic and organizational basis for quoting jobs in the city of Moscow for the employment of disabled people, minors aged 14 to 18, orphans and children left without parental care, under the age of 23, citizens aged 18 to 20 from among the graduates of institutions of primary and secondary vocational education who are looking for work for the first time; creation and preservation (modernization) of special jobs for disabled people, creation of jobs for young people of these categories, creation of educational places for disabled children studying at home, as well as ensuring unimpeded access of disabled people to workplaces and infrastructure of enterprises. Article 1. Legal basis for quoting jobs in the city of Moscow Quotas for jobs in the city of Moscow are carried out on the basis of the Constitution of the Russian Federation, federal laws and other regulatory legal acts of the Russian Federation, the Charter of the city of Moscow, this Law and other legal acts of the city of Moscow. Article 2. Conditions for quoting jobs 1. Quotas for jobs are carried out for disabled persons recognized as such by federal institutions of medical and social expertise, in the manner and under the conditions established by the Government of the Russian Federation, minors aged 14 to 18 years, persons from among children - orphans and children left without parental care under the age of 23, citizens aged 18 to 20 from among the graduates of primary and secondary vocational education institutions who are looking for a job for the first time. 2. Employers, regardless of the organizational and legal forms and forms of ownership of organizations, with the exception of public associations of disabled people and organizations formed by them, including business partnerships and companies whose authorized (share) capital consists of the contribution of a public association of disabled people, organize quota-based jobs at their own expense. 3. The fulfillment of the quota for hiring disabled people (hereinafter referred to as the quota) is considered to be the employment by the employer of disabled people with recommendations for work, and other categories of citizens specified in part 1 of this article, confirmed by the conclusion of an employment contract, the validity of which in the current month was at least fifteen days, or monthly payment to the target budget fund for quoting jobs in the city of Moscow of the compensatory cost of the quota job in the amount of the subsistence minimum for the able-bodied population, determined in the city of Moscow on the day of its payment in the manner established by the legal acts of the city of Moscow. Article 3. The procedure for establishing a quota 1. Employers operating in the territory of the city of Moscow, whose average number of employees is more than 100 people, are set a quota of 4 percent of the average number of employees. 2. The employer independently calculates the size of the quota based on the average number of employees employed in the city of Moscow. The average number of employees in the current month is calculated in the manner determined by the federal executive body authorized in the field of statistics. When calculating the number of employees employed at the expense of the quota, their number is rounded down to a whole value. 3. At the expense of the established quota, employers may also employ other categories of citizens specified in paragraph 1 of Article 2, but at the same time, the number of disabled people employed in quota jobs cannot be less than 2 percent of the average number of employees. Article 4. Implementation of the rights and obligations of employers 1. Employers have the right to request and receive from the authorized executive body of the city of Moscow the information necessary for the creation of quota jobs. 2. Employers, in accordance with the established quota, are obliged to create or allocate jobs for the employment of disabled people and other categories of citizens specified in paragraph 1 of Article 2. Jobs are considered created (allocated) if citizens of these categories are employed. 3. Employment of citizens at the expense of the established quota is carried out by employers independently, taking into account the proposals of the federal government body in the field of promoting employment of the population and the authorized executive body of the city of Moscow in the field of social protection of the population, as well as public organizations of the disabled. 4. Employers who meet the requirements of Part 1 of Article 3 of this Law are required to quarterly submit to the executive authority of the city of Moscow, coordinating work on job quotas, information on the fulfillment of the quota in the manner established by the Government of Moscow. Article 5. Administrative Liability for Non-Compliance with this Law 1. Failure by an employer to fulfill the obligation established by this Law to create or allocate quota jobs shall entail the imposition of an administrative fine on legal entities in the amount of five hundred times the minimum wage; on officials - in the amount of fifty times the minimum wage. 2. Protocols on cases of administrative offenses provided for in paragraph 1 of this article are drawn up by officials of the territorial executive authorities of the city of Moscow and the executive authority of the city of Moscow, coordinating work on job quotas. 3. Cases of administrative offenses provided for by paragraph 1 of this article are considered by the administrative commissions of the prefectures of the administrative districts of the city of Moscow on cases of administrative offenses. 4. The amount of administrative fines is subject to transfer to the budget of the city of Moscow and may be a source of formation of a target budgetary fund for quoting jobs in the city of Moscow in accordance with the law of the city of Moscow on the budget of the city of Moscow for the next financial year. Article 6 jobs for minors aged 14 to 18, persons from among orphans and children left without parental care, aged up to 23 years, citizens aged 18 to 20 from among graduates of primary and secondary vocational education institutions, job seekers for the first time, for the purpose of their employment, the creation of educational places for disabled children studying at home, as well as ensuring unhindered access for disabled people to workplaces and infrastructure of enterprises. Article 7. Final Provisions 1. This Law shall enter into force 10 days after its official publication. 2. This Law shall apply to legal relations that have arisen since January 1, 2005. 3. The Mayor of Moscow and the Government of Moscow bring their normative legal acts in line with this Law within two months from the date of its entry into force. four.

Job quotas for the disabled

Recognize invalid Law of the City of Moscow dated November 12, 1997 No. 47, Law of the City of Moscow dated January 30, 2002 No. 5, Law of the City of Moscow dated June 26, 2002 No. 32. P.p. Mayor of Moscow Yu.M. Luzhkov Moscow, Moscow City Duma December 22, 2004 No. 90

Related documents (1)

See alsoAdvanced search for documentsLegal acts (Regulatory framework) of Moscow

Attention

Thus, a quota for the disabled at the enterprise is provided if the state has more than a hundred employees.

They make their own regulations.

Quota workplace - what is it?

Thus, the first part of Article 21 states: “For employers with more than 100 employees, the legislation of the subject of the Russian Federation establishes a quota for hiring disabled people in the amount of 2 to 4 percent of the average number of employees.
Employers with no less than 35 and no more than 100 employees may establish a quota for hiring disabled people in the amount of not more than 3 percent of the average number of employees by the legislation of a constituent entity of the Russian Federation.

Moreover, the obligation to reserve places of application of forces for citizens with disabilities applies to business entities, regardless of the form of ownership.

Jobs for the disabled: quotas

3 of the Law of the City of Moscow dated December 22, 2004 No. 90 “On job quotas” (hereinafter referred to as the Law of the City of Moscow on job quotas), the minimum quota for employment of disabled people is 2%.

In the same percentage ratio to the average number of employees, the quota is set for the Moscow Region.

Slightly higher is the quota in the Voronezh region of 3%. And, for example, in the Rostov region, it reaches the maximum allowable value of 4% of the average number of employees.

What is a quota workplace?

Thus, in some regions, quotas for jobs for minors may be provided, while in others it may be absent.

• The employer compares the requirements of local legislation with its average number of employees.
• As soon as the average number of employees exceeds the threshold, after which quotas should be carried out, you should take care to form a special workplace for fulfilling the quota within your organization.

Quota workplace

You should start from the number of staff (and not the nominal number of employees).

• Creation and approval of local documents.
• Registration in the employment authorities.
• Assignment of duties for interaction with the Employment Center to the employee. Providing reports and fulfilling obligations.
• Hint: the task of implementing the norms of laws No. 181-FZ and No. 1032-1 arises after the number of employees reaches 35 people.

  How to comply with the law on job quotas for the disabled

  Study of legislative norms Each enterprise forms a staffing table. The document contains a list of positions and the number of employees occupying these vacancies. According to the form of drawing up the paper, it is supposed to display the final indicators. They make up the staffing to which the legislation is oriented.

Moscow on job quotas, information on the fulfillment of the established quota is sent by the employer not monthly, but quarterly in the prescribed form to the Job Quota Center before the 30th day of the month following the reporting quarter. The information indicates the average number of employees for each month of the reporting quarter, the size of the established quota by month, the number of employees in quota places, including those not employed at the expense of the established quota.

Job quotas for people with disabilities in 2018

According to the Decree of the President of the Russian Federation of 07.05.2012 No. 597 “On measures for the implementation of state social policy”, the Government of the Russian Federation needs to ensure the creation of annually in the period from 2013 to 2015.

up to 14,200 special jobs for the disabled. INTERACTION WITH EMPLOYMENT SERVICE BODIES Please note! The size of the established quota for hiring disabled people includes the number of jobs in which previously employed disabled people work. As indicated in Art.

25 of the Law on Employment, employers contribute to the implementation of the state policy of employment of the population on the basis of compliance with the quota established for the disabled, their employment or the reservation of certain types of work (professions) for the subsequent employment of such citizens.
For these purposes, according to the same Art.

Quoted jobs. law on the provision of jobs to the disabled

The list includes more than a hundred professions, ranging from a cook to a lawyer and even an artist.

However, it should be borne in mind that such a list was developed almost twenty years ago and does not fully correspond to modern trends in the development of the labor market.

We were warned that they would soon come with an inspection from the employment promotion authorities on the recruitment of people with disabilities within the established quota.

What will be checked first? What information to request? Such checks are carried out in accordance with the Administrative Regulations for the implementation of the state function of control over the hiring of persons with disabilities within the established quota, approved.
by order of the Ministry of Health and Social Development of Russia dated November 1, 2011 No. 1314n.

What is the quota of jobs for the disabled (quotas) in 2018

• Study of legislative norms
• Quota calculation
• Preparation of local acts
• Registration with employment authorities
• Interaction with the Employment Center

• Liability for failure to comply with legal requirements
• Changes in 2018

The norms for providing jobs to beneficiaries are established at the legislative level.

The employer is obliged to provide jobs for citizens who are in particular need of social protection and have difficulty finding work. This category includes young people and people with disabilities. In the article, we will consider which of the employers is obliged to quote jobs for the disabled, what duties the employer must perform, the size of the quota in Moscow, and much more.

Who is obliged to quote jobs

The quota for hiring disabled people is established by the legislation of the subject of the Russian Federation for each organization, institution, enterprise within the limits established by the Federal Law.

If the number of employees exceeds 100 people, the quota is 2% -4% of the average number of employees. If the employer's staff is in the range from 35 to 100 people, then the quota is no more than 3% (Article 21 of the Federal Law of November 24, 1995 No. 181-FZ (as amended on December 29, 2017).

When calculating the quota, those employees whose working conditions, according to the results of attestation of workplaces, are classified as harmful and / or dangerous, are not included in the average headcount. Moreover, when calculating the quota, branches and representative offices of the company located in another area are not taken into account.

From the quota of jobs for the disabled are exempted:

public associations of the disabled
organizations created by public associations of the disabled
economic partnerships and companies, the authorized capital of which consists of the contribution of a public association of disabled people

What are the obligations of the employer in providing employment for people with disabilities

In accordance with Art. 24 of the Federal Law of November 24, 1995 No. 181-FZ, the employer must:

create jobs for the employment of disabled people and apply local regulations that contain information about these jobs
create the necessary working conditions in accordance with an individual program for the rehabilitation or habilitation of a disabled person
provide information to the employment service

What is the quota in Moscow

The procedure for establishing a quota for persons with disabilities is determined by Art. 3 of the Law of the City of Moscow dated December 22, 2004 No. 90 "On quotas for jobs".

If the number of employees exceeds 100 people, the quota for the disabled is 2% of the average number of employees. The calculation is made by the employer independently, based on the average number of employees employed in the city of Moscow.

The average number of employees in the current month is calculated in accordance with the procedure established by the federal executive body authorized in the field of statistics. When calculating the number of employees employed at the expense of the quota, their number is rounded down to a whole value.

Quota Calculation Example

The average number of employees of the company (Moscow) is 325 people. The quota for the disabled: 325 x 0.02 = 6.5 This means that the quota for the company is 6 people.

The fulfillment of the quota is the employment of a disabled person who has recommendations for work. Confirmation - the conclusion of an agreement, the validity of which in the current month was at least 15 days.

Step-by-step instructions on how to organize work with quotas

Local normative act on quotas (sample)

1. General Provisions

2. Conditions and procedure for quoting jobs

3. Employment of disabled people at the expense of the quota

What reporting on job quotas

The employer is obliged to provide the employment service authorities with:

data on the jobs created by him for the employment of persons with disabilities in accordance with the established quota
information about local regulations on quotas
quota fulfillment information

Forms and deadlines for submitting reports are established by regional legislation on quotas or a legal act adopted on its basis by the executive body of state power of a constituent entity of the Russian Federation in the field of labor and employment.

Information on the fulfillment of the established quota is provided to the employment center on a quarterly basis.

Employer's responsibility

The administrative responsibility of the employer for non-compliance with the established norms for quotas is established not only at the federal, but also at the regional level.

According to Art. 2.2 of the Code of the City of Moscow on Administrative Offenses (approved by the Law of the City of Moscow dated November 21, 2007 No. 45) a fine for failure to fulfill the obligation to create quota jobs:

for officials - from 3,000 to 5,000 rubles.
for legal entities - from 30,000 to 50,000 rubles.

The state provides additional guarantees for the category of persons with disabilities. In particular, special jobs for the disabled have been created. In this regard, employers have received new responsibilities. The responsibility of managers for non-compliance with established rules was strengthened. Let us further consider how a quota workplace is provided, what it is.

Normative base

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

• Federal Law No. 181, regulating the social protection of persons with disabilities;
• Code of Administrative Offenses;
• Federal Law No. 1032-1, regulating the employment of the population in the Russian Federation.

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

Quota - what is it?

An explanation of the term can be found in official industry regulations. Quota jobs for persons with disabilities represent the minimum number of positions for persons who are in particular need of social protection and experience difficulties in professional employment. It is set as a percentage of the average number of employees of enterprises, institutions or organizations. Thus, the manager must enroll a certain number of citizens with disabilities in the state. By establishing such an order, the state solves the problems of employment of disabled people.

Local Documents

In the past, the heads of enterprises and institutions had to allocate or create quota jobs for the disabled. With the adoption of the law, employers have a new obligation. Currently, they must approve specific local regulations. Such acts must contain information about quota jobs.

Composition of information for authorized services

Previously, managers had to send monthly data to the employment authorities on the availability of vacancies at the enterprise and on how the quota for employment of disabled people is being fulfilled. At the moment, this obligation has been significantly expanded. Leaders are now providing information on:

Strengthening responsibility

Significant changes have been made to Art. 5.42 of the Code of Administrative Offenses. This article provides for liability for violation of the rights of persons with disabilities in the field of employment. Previously, a manager could be sanctioned only for refusing to hire disabled people within the quota. Along with this responsibility, there was another. Now punishment is also provided for failure to fulfill the obligation to allocate or create positions for the disabled in accordance with 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 of the Labor Code, employers, except for individuals who are not individual entrepreneurs, approve internal documents that contain provisions of labor law. The key rules for their adoption should be recalled:

1. The approval of the local act is carried out within the competence of the head in accordance with the Labor Code and other industry legal documents, collective agreements;
2. In the cases provided for in the code, federal and other laws, contracts, when adopting, the opinion of the elected body of employees (if any) is taken into account;
3. The norms of internal documents that worsen the situation of employees in comparison with those defined in the Labor Code and other industry acts, as well as approved without the established procedure for taking into account the opinion of the trade union, are not subject to application.

It must be said that the legislation does not provide for a clear list of acts that must be in every enterprise without fail. There are also no standard forms of internal documents. Their content and composition is determined by each leader individually.

Document classification

Traditionally, there are three groups of acts:

1. expressly provided for by law. In such cases, requirements are established for the timing, scope, scope, content, development rules, and others;
2. Provided for in other legal acts that determine the issues of the procedure for their approval and essence;
3. Not named in the documents, however, actively used in practice.

Approval of norms taking into account innovations

Not all managers clearly understand how exactly the established changes should be applied, whether it is necessary to develop new local documents or whether it is possible to correct already adopted acts. The traditional list, as a rule, includes the rules of the labor schedule at the enterprise and the staffing table. At the same time, the former may contain features of the regulation of activities in a particular company, detailed sections on salaries, certification, regime, labor protection rules, and others. Some managers prefer to adopt a separate document for each such issue. The amendments to the law on social protection of persons with disabilities oblige employers to approve acts that contain data on the relevant vacant positions. 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 on their own. So, for example, the employer can introduce new provisions into the existing ones at the enterprise. He can also develop separate documents, for example, Regulations on quota jobs.

Important point

In accordance with the Presidential Decree of May 7, 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 projects to reduce tension in the market. In 2011, the payment to employers from the federal fund for equipping the workplace with the necessary equipment for a particular citizen amounted to 50 thousand rubles.

Changes in procedure

Quota jobs are created within the framework of local rule-making. In internal documents, the head of the enterprise must provide for the key stages of the procedure. The first stage is the conclusion of the contract. The agreement is signed between local authorities and enterprises. In addition to general data, the contract must contain the following information:

1. Job title.
2. The category of persons for whom quota jobs have been created.
3. Recommendations of medical and social expertise and sanitary and hygienic requirements for the modes and conditions for the implementation of activities.
4. Sources of financing.
5. Responsibility of the party that has not fulfilled the contractual terms.

Order on quota jobs

This document must reflect the following information:

• Number of reserved seats.
• Enumeration of professions, positions, specialties according to the staffing table.

It should be noted that according to Art. 20 of the Law on Social Security for Persons with Disabilities, employers must make reservations in a special manner. In particular, quota jobs should be created in accordance with professions that are most suitable for attracting socially unprotected citizens to them. The basis will be the List approved by Resolution No. 150 of 09/08/1993. Due to the fact that the quota is set every year, the order must be approved every time after the conclusion of the next contract.

Action plan

Jobs that require additional measures to organize labor are called special jobs. These include, among other things, the adaptation of auxiliary and main equipment, organizational and technical equipment, and the provision of necessary devices. This takes into account the individual capabilities of individuals. Thus, a plan for such activities should be developed and approved. The employment of disabled people of group 1 may require the installation of ramps, the expansion of openings. Often there is a need to re-equip the toilets, provide additional entrances to the parking lot. Otherwise, all procedures are carried out as usual employment. For disabled people of the 3rd group (first or second), as well as for other citizens, in any case, safe conditions must be created. In the plan, you need to describe in detail all the activities, indicate the deadline for their implementation and responsible persons. The document should contain information about the source of funding.

Deadlines for submitting information

It is carried out according to the form developed by the territorial employment service. It also sets the time frame for doing so. For example, in St. Petersburg, information must be provided no later than the 15th day of the month following the reporting month. The form by which the information is submitted 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 one. Business executives in Moscow send data every quarter, not monthly.

Legal Conclusions

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

1. The head of the enterprise, the staff of which exceeds 30 people, must provide quota jobs in the amount of 4% of the average headcount. Rounding should be done down to a whole number.
2. With a staff of more than 100 employees, quota jobs can also be created for minors. However, there is a limitation here. Minor employees should not occupy more than 1% of the total number of quota places.

"Tolls"

Those leaders who do not fulfill the quota, before the 15th day of each month, pay a fee to the city budget for each unemployed disabled person. 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 make a budget allocation. According to Art. 5.42 of the Code of Administrative Offenses, a fine may threaten those who refused a citizen with disabilities in employment. However, arrears in payments can be collected by force. Among other things, a manager who does not provide the necessary information within the established time frame is liable under Art. 19.7 of the Code of Administrative Offenses.

General order

Within a month after state registration with the tax service, the enterprise is registered with the Quota Center. This is not required for those who are included in the register of the Employment Fund. It should be noted that the absence of the fact of registration in one of these bodies does not exempt the head from the requirements of the law. That is, he must carry out the employment of disabled people of the 2nd group, as well as the first or third.

Enrollment in the state of relatives

Some small companies employ their loved ones who are disabled. At the same time, such relatives, in general, may not visit the enterprise. They are given a certain amount of pay, usually a minimum wage. In this way, the requirements of the law are observed, and the management, in turn, avoids the need to pay a "duty" for unfulfilled quotas. As a rule, this is practiced in those regions where the payment for a citizen with disabilities not admitted to the state is not more than 1 minimum wage.

Tricks of big companies

To avoid the need to pay for unemployed disabled people, enterprises negotiate with specialized organizations, societies and draw up the required number of people. They also earn the minimum wage. Accordingly, they also do not need to visit the enterprise.

controversial points

According to sub. 1, paragraph 2, Article 24 of the Law on Social Protection of the Disabled, the employer's obligations include the creation or allocation of jobs corresponding to the quota. However, an enterprise should not carry out an independent search for needy citizens. In this regard, it is quite likely that the manager is ready to hire disabled people, but no applications for employment have been received from them, nor from executive bodies, nor from public organizations within the prescribed period. In this case, the employer is not to blame for the fact that his company did not comply with the requirements of the law. However, the quota will not be met. Accordingly, there are grounds for the emergence of a mandatory payment to the budget. It follows from this that the appointment of a "duty" will not depend on the reasons why citizens with disabilities are not employed in quota places. At the same time, the employer cannot refuse the person who applied to him under the pretext that instead of enrolling him in the state, the established amount will be paid to the budget. In this case, the head will be held liable under Art. 5.42 of the Code of Administrative Offenses.

Accounting for payment for non-compliance with tax requirements

The Tax Code does not regulate this issue and does not contain any instructions in this regard. However, there are clarifications from the Office of the Ministry of Duties and Taxes in Moscow in response to a request from one of the entrepreneurs. According to the authority, the payment for each unemployed disabled citizen acts as a sanction that is imposed on the company for its failure to fulfill the conditions for quoting jobs for people who especially need social protection. In this regard, these expenses are not taken into account when calculating the tax base under paragraph 2 of Art. 270 NK.

postings

The LLC employed 4 disabled people of the 2nd group. They carry out their professional activities at home. In this regard, the enterprise does not need to re-equip workplaces for them. The salary of each of them is 600 rubles. The tax deduction will be according to Art. 218 NK 500 rub. According to Art. 239 UST is not paid. Deductions to the PFR are carried out at a rate of 14%, the value of the insurance premium rate is 0.2%. In accounting, the accountant makes the following entries:

dB 20 Cd 70 2400 rub. - payroll for employees;

dB 20 Cd 69 subac. "Settlement with the PFR" 336 rubles. - contributions to the FIU;

dB 20 Cd 69 subac. "Calculation of premiums for insurance" 2.88 р. - insurance premiums.

The amount of expenses included in the taxation of profits, 2738.88 rubles.

Contributions for compulsory social insurance are paid at the rates and in the manner established in Federal Law No. 17. For disabled employees 1-3 gr. accrual is carried out in the amount of 60%.

Conclusion

From January to December 2011, 11,000 contracts were concluded with enterprises under the employment program for the disabled. As a result, 10,730 people with disabilities were enrolled in the state. For them, respectively, workplaces were re-equipped, equipped with the necessary technical means. In general, as statistics show, most enterprises comply with the established requirements of the law.

The employer is obliged to provide jobs for citizens who are in particular need of social protection and have difficulty finding work. This category includes young people and people with disabilities. In the article, we will consider which of the employers is obliged to quote jobs for the disabled, what duties the employer must perform, the size of the quota in Moscow, and much more.

Who is obliged to quote jobs

The quota for hiring disabled people is established by the legislation of the subject of the Russian Federation for each organization, institution, enterprise within the limits established by the Federal Law.

If the number of employees exceeds 100 people, the quota is 2% -4% of the average number of employees. If the employer's staff is in the range from 35 to 100 people, then the quota is no more than 3% (Article 21 of the Federal Law of November 24, 1995 No. 181-FZ (as amended on December 29, 2017).

When calculating the quota, those employees whose working conditions, according to the results of attestation of workplaces, are classified as harmful and / or dangerous, are not included in the average headcount. Moreover, when calculating the quota, branches and representative offices of the company located in another area are not taken into account.

From the quota of jobs for the disabled are exempted:

public associations of the disabled
organizations created by public associations of the disabled
economic partnerships and companies, the authorized capital of which consists of the contribution of a public association of disabled people

What are the obligations of the employer in providing employment for people with disabilities

In accordance with Art. 24 of the Federal Law of November 24, 1995 No. 181-FZ, the employer must:

create jobs for the employment of disabled people and apply local regulations that contain information about these jobs
create the necessary working conditions in accordance with an individual program for the rehabilitation or habilitation of a disabled person
provide information to the employment service

What is the quota in Moscow

The procedure for establishing a quota for persons with disabilities is determined by Art. 3 of the Law of the City of Moscow dated December 22, 2004 No. 90 "On quotas for jobs".

If the number of employees exceeds 100 people, the quota for the disabled is 2% of the average number of employees. The calculation is made by the employer independently, based on the average number of employees employed in the city of Moscow.

The average number of employees in the current month is calculated in accordance with the procedure established by the federal executive body authorized in the field of statistics. When calculating the number of employees employed at the expense of the quota, their number is rounded down to a whole value.

Quota Calculation Example

The average number of employees of the company (Moscow) is 325 people. The quota for the disabled: 325 x 0.02 = 6.5 This means that the quota for the company is 6 people.

The fulfillment of the quota is the employment of a disabled person who has recommendations for work. Confirmation - the conclusion of an agreement, the validity of which in the current month was at least 15 days.

Step-by-step instructions on how to organize work with quotas

Local normative act on quotas (sample)

1. General Provisions

2. Conditions and procedure for quoting jobs

3. Employment of disabled people at the expense of the quota

What reporting on job quotas

The employer is obliged to provide the employment service authorities with:

data on the jobs created by him for the employment of persons with disabilities in accordance with the established quota
information about local regulations on quotas
quota fulfillment information

Forms and deadlines for submitting reports are established by regional legislation on quotas or a legal act adopted on its basis by the executive body of state power of a constituent entity of the Russian Federation in the field of labor and employment.

Information on the fulfillment of the established quota is provided to the employment center on a quarterly basis.

Employer's responsibility

The administrative responsibility of the employer for non-compliance with the established norms for quotas is established not only at the federal, but also at the regional level.

According to Art. 2.2 of the Code of the City of Moscow on Administrative Offenses (approved by the Law of the City of Moscow dated November 21, 2007 No. 45) a fine for failure to fulfill the obligation to create quota jobs:

for officials - from 3,000 to 5,000 rubles.
for legal entities - from 30,000 to 50,000 rubles.