Key Benefits:
REGULATION OF THE MINISTER OF LABOUR AND SOCIAL POLICY 1)
of 11 March 2011
on the reimbursement of additional costs related to the employment of disabled workers
On the basis of art. 26 par. 9 of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2010 Nr 214, pos. 1407, late. 1. 2) ) The following shall be managed:
§ 1. The Regulation shall specify:
1) the mode and manner of proceedings in cases concerning the return of funds from the State Fund for Rehabilitation of Persons with Disabilities, hereinafter referred to as the "Fund", costs:
(a) adaptation of the premises of the establishment to the needs of disabled persons, in particular incurred in connection with the adaptation of the created or existing work stations for these persons,
(b) the adaptation or acquisition of facilities to facilitate the performance of work or work in the establishment of the person with disabilities,
(c) the purchase and authorization of software for the use of disabled workers and assistive technology equipment for the purposes of their disability,
(d) the employment of a worker assisting a disabled worker in a task to facilitate communication with the environment and to the activities of an impossibility or difficult to carry out by an employee with disabilities in the Job position
(e) the recognition by the occupational health services of the needs referred to in point (s). a-c
-hereinafter referred to as "reimbursement of costs";
2) the model of the application and the elements of the reimbursement agreement;
3) the documentation necessary for reimbursement of costs;
4. the manner and time limits for the processing of applications for reimbursement.
§ 2. In the case of employers performing an economic activity reimbursement of:
1) [ 1] constitutes State aid granted in accordance with Chapter I, Article 42 and Chapter III of Commission Regulation (EC) No 800/2008 of 6 August 2008. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3, from late. zm. zm.), in the scope of aid for compensation of additional costs related to the employment of disabled workers;
(2) may be provided with other public aid, including support from the European Community, in respect of the same eligible costs if the total amount of such aid does not exceed 100% of the costs eligible, during the period for which disabled persons have actually been employed.
§ 3. The provisions of the Regulation shall not apply to State aid:
1) granted in the coal sector;
2. to be granted for export-related activities, where the aid is directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity;
(3) contingent upon the priority of the use of domestic production.
§ 4. Reimbursement may be granted to an employer who:
1) has committed to hiring a disabled person for a period of at least 36 months in the case of reimbursement of the costs referred to in § 1 point 1 lit. a-c;
2) submitted a request for reimbursement, hereinafter referred to as "the application".
§ 5. 1. In the case of the costs referred to in § 1 point 1 (a), the eligible costs shall be documented costs:
1) the purchase of materials and the execution of works within the meaning of construction law provisions concerning the adaptation of the premises of the plant according to the needs of persons with disabilities,
2) the purchase of fixed assets constituting the facilities of the premises of the plant in connection with the adaptation of the workplace,
(3) the manufacture of the economic system or the establishment of the fixed assets referred to in point 2
-to enable the disabled worker to carry out the tasks assigned to him at a level comparable to those performed by the fullest worker.
2. The value of the purchase of building materials or fixed assets and the costs of construction works or the production of fixed assets referred to in the paragraph. 1, it shall be reduced by the value of the same materials or fixed assets and the costs of the works or the production of fixed assets, if they constitute an adaptation or an equipping of the work position of a non-disabled person.
§ 6. 1. In the case of costs referred to in § 1 point 1 letter b, the eligible costs shall be documented costs of adaptation or acquisition of equipment facilitating the person with disabilities to perform work or work in the establishment of work.
2. The cost of acquiring the devices or their adaptation referred to in the paragraph. 1, it shall be reduced by the cost of acquiring the same equipment or the adaptation of equipment that would be acquired or adapted to the needs of non-disabled persons.
§ 7. In the case of the costs referred to in paragraph 1 (1) (c), the eligible costs shall be the following costs:
1) the purchase and authorization of the software,
2) purchase of assistive technology equipment or adapted to the needs resulting from the disability of the employees
-designed and constructed taking into account the specific needs of disabled users, in order to allow or facilitate their work.
§ 8. 1. In the case of the costs of diagnosis by the occupational medicine service of needs in the scope referred to in § 1 point 1 lit. (a-c, eligible costs shall be documented by the costs of the necessary tests to determine, as appropriate:
1) the ability to perform work on a given job, taking into account the needs resulting from the disability;
2) the necessary elements of the equipment of the workplace and the scope of duties in that position of work-giving a basis for the assessment of the ability of a disabled person to perform work;
3) the need for adaptation or acquisition of devices facilitating the person with disabilities to perform work or work in the establishment of work;
4) the need to purchase software and devices of assistive technologies or adapted to the needs resulting from the disability of employees;
5) the scope of the necessary adaptation of the premises of the establishment.
2. The grant of reimbursement referred to in § 1 point 1 (e) shall be permitted only in the event of a reimbursement of the costs referred to in § 1 point 1 (a), (b) or (c).
§ 9. In the case of the costs referred to in Paragraph 1 (1) (d), the eligible costs shall be the wage amounts of staff assisting the disabled worker in respect of the time spent exclusively for that aid.
§ 10. The reimbursement shall include the amount of the goods and services tax in respect of which, in accordance with the provisions of the Act of 11 March 2004. o Tax on goods and services (Dz. U. Nr 54, poz. 535, of late. 1. 3) ) -the taxable person shall not be entitled to a reduction in the amount of tax due or a refund of the tax difference.
§ 11. 1. The application shall consist of:
1) the Fund-in the case of applications submitted by the starostia;
2. Old-age competent due to:
(a) the place where the disabled person is registered as an unemployed person or who is seeking employment which is not in employment, where the reimbursement is for that person,
(b) the place of employment of the disabled person, place of establishment or place of residence of the employer-in other cases.
2. The model of the proposal specifies the Annex to the Regulation.
3. The employer who submits the application shall complete part I of the application and the blocks A-C of Part II of the application in case of application for reimbursement of costs referred to in § 1 point 1 lit. a, b or c, or blocks A-C of part III of the application in case of inference of the reimbursement of costs referred to in § 1 point 1 lit. d.
§ 12. 1. The application shall be accompanied by the following:
1) the current certificate or other documents confirming the data referred to in the item. 4-6 and 20 in block B1 of Part I of the application;
2) information on the amount of the public aid received and of the aid de minimis either the information on the non-receipt of the aid, as far as the reference is made. 37 par. 5 of the Act of 30 April 2004. of proceedings in matters relating to public aid (Dz. U. 2007 Nr 59, pos. 404, 2008 Nr 93, pos. 585 and 2010 Nr 18, pos. 99)-in relation to the same eligible costs;
3) a copy of the document certifying the legal title to the property, building, premises or premises in the case of reimbursement of the costs referred to in § 1 point 1 lit. a.
2. The Starosta may request from the employer the submission of additional documents confirming the information contained in the application.
§ 13. 1. The Starosta checks the application in terms of accounting and formal.
2. In the case of finding irregularities in the application of the starosta:
1) inform the employer of the irregularities within 14 days from the date of receipt of the application and
2) calls for their removal within 14 days from the date of service of the call.
3. The term referred to in paragraph Article 2 (2) shall be extended at the request of the employer if the removal of the irregularity cannot be effected by reason of the reasons for which the employer is not in the service of the employer.
4. In the event of failure to comply with the time limit referred to in paragraph. 2 point 2, or the time limit specified in accordance with paragraph 2. 3 starosta informs the employer about leaving the application without consideration.
5. When considering the application for reimbursement, the following shall be taken into account:
(1) the amount of the Fund's resources earmarked for that purpose in a given year;
2) the financial condition of the employer ensuring the employment of persons with disabilities for a period of at least 36 months in the case of reimbursement of the costs referred to in § 1 point 1 lit. a-c;
3) the needs of the local labour market;
4) the opinion of the district labour office on the possibility of directing to the work of registered disabled persons with specific qualifications;
5) the amount of the expected costs referred to in § 1 point 1.
6. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the examination and examination of the application of the starost by the President of the Fund's Management Board.
§ 14. 1. The Starosta shall inform the employer about the method of consideration of the application within 30 days from the date of receipt of the complete and properly completed application together with the annexes, however, not earlier than on the day of the decision of the district council of the resolution, o Article 2 35a par. 3 of the Act of 27 August 1997. of professional and social rehabilitation and employment of disabled persons, hereinafter referred to as "the Act".
2. A justification shall be made in the event of a negative consideration.
3. In the case of a positive consideration of the application, the starosta shall inform the employer of the consideration of the application, calling on him to negotiate the terms of the contract. The negotiations should be concluded within 14 days from the date of service of the call.
4. The provisions of the paragraph. 1-3 shall apply mutatis mutandis to the examination and examination of the application of the starost by the President of the Fund's Management Board.
§ 15. 1. Within 14 days from the date of conclusion of the negotiations the starosta shall conclude with the employer a reimbursement contract, which shall specify in particular:
1. Old-age commitment to:
(a) reimbursement of expenses in the amount resulting from the negotiations,
(b) at least once to verify the correctness of the performance of the terms of the contract by the employer during the term of the contract;
2. the employer's obligation to:
(a) to bear the costs indicated in the contract,
(b) the employment of a disabled person, registered as unemployed or seeking employment which is not in employment for which reimbursement is sought, within three months of the date of conclusion of the contract for which the reimbursement of the costs referred to in paragraph 1 is to be reimbursed. 1 point 1 lit. a-c,
(c) documenting the implementation of the agreement on call for old age
(d) to enable the internship to perform the activities referred to in point 1 (b),
(e) to inform the old age of any change in the implementation of the contract within 7 days from the date of the occurrence of such changes,
(f) the settlement of the reimbursement received within the time limit and in the manner specified in the contract.
2. The contract, the subject of which shall be the reimbursement of costs referred to in § 1 point 1 (a), shall, in addition, specify:
1) the scope of adaptation of the plant's premises and the deadline for its completion;
(2) the number of work stations to be adapted and the time limit for which they will be adapted, specifying the items of equipment subject to reimbursement;
3) arrangements for the reception of the adapted workplaces.
3. The contract for the reimbursement of costs referred to in § 1 point 1 lit. b or c, in addition, it shall specify accordingly:
1) the extent of adaptation of the device;
2) the scope of software authorization and devices of assistive technologies or adapted to the needs arising from the disability of employees;
3) the specification of devices, software and devices of assistive technologies or adapted to the needs resulting from the disability of employees.
4. The contract, the subject of which shall be the reimbursement of costs referred to in § 1 point 1 letter d, shall in addition specify the maximum number of hours spent per month by the employed worker to assist the disabled worker.
5. The Agreement shall be made in writing. The amendment of the contract requires written form.
6. Paragraph 13 (1) (a) 3, concerning the extension of the time limit, shall apply mutatis mutandis.
7. The provisions of the paragraph. 1-6 shall apply mutatis mutandis to the contracts concluded by the President of the Management Board of the Fund.
§ 16. 1. The employer shall submit an old-age list of the employees in respect of which the costs referred to in § 1 point 1 are incurred, together with copies of employment contracts, copies of decisions on the degree of disability or of decisions treated on an equal basis with the decision of the degree of disability and the referral issued by the district labour office in relation to the reimbursement of expenses for disabled persons registered as unemployed or jobseekers who do not remain in employment.
2. The employer who is a party to the contract, the subject of which shall be the reimbursement of expenses referred to in § 1 point 1 lit. a-c, submits an additional old age:
1) a statement of the reimbursable costs within the scope set out in block D of Part II of the application together with invoices, bills and evidence of payment or contracts confirming the payment of reimbursable costs-within 7 days from the day of the incurring the last of these costs;
2. the technical assessment of the assessor, together with the valuation made by him in the case of:
(a) the creation of a measure of a sustainable economic system or establishment,
(b) purchase of used equipment.
3. The employer who is party to the contract, the subject of which shall be the reimbursement of the costs referred to in § 1 point 1 letter d, shall submit the following in addition to:
1) a summary of the reimbursable costs in the area defined in block D of part III of the application together with proof of payment of the employee's salary to help the disabled worker at work-by the deadline of 20. on the day of the month following the month for which the remuneration to be recovered was paid;
2) a certificate of the legitimacy of providing assistance to a disabled worker, referred to in art. 26d ust. 1 of the Act, issued by a medical practitioner for health care of the employee;
3) copies of employment contracts concluded with the employees, as well as copies of documents confirming that the scope of the duties of these employees involves providing assistance to disabled workers.
(4) The purchase price and the cost of developing the equipment of the adapted premises, equipment or software to be recovered shall be determined and documented in accordance with the accounting rules.
5. The costs of the evaluation and valuation of the valuers referred to in paragraph. 2, point 2, finances the employer.
(6) The reimbursement contract shall cease in the event of failure to submit the documents referred to in paragraph 1 respectively. 2 pt. 1 or paragraph 1. 3 point 3, within 6 months from the date of conclusion of the contract.
7. Article 13 (1) (a) 3, concerning the extension of the time limit, shall apply mutatis mutandis.
8. The provisions of the paragraph. 1-7 shall apply mutatis mutandis in the case of submission of documents to the President of the Fund's Management Board.
§ 17. Within seven days of the date of service of the old-age document referred to in Paragraph 16 (1) of the said Article. 1 and 2, the starosta applies to the State Labour Inspectorate with a request for an opinion to be issued properly about adaptation or to meet the conditions of occupational safety and hygiene at the workplace or the premises of the work plant.
§ 18. 1. The Starosta transfers the amount of the reimbursement to the bank account indicated in the application within 14 days from the date of receipt:
1) a positive opinion of the State Labour Inspectorate adequately to adapt or to meet the conditions of occupational safety and hygiene at the workplace or the premises of the work plant-in the case of reimbursement of costs referred to in § 1 point 1 lit. a-c;
2) the documents referred to in § 16 par. 3 point 1-in the case of reimbursement of costs referred to in § 1 point 1 letter d, however, not earlier than on the date of submission of the documents referred to in § 16 par. 1 and paragraph 3 points 2 and 3.
2. The Starosta shall inform the employer performing the economic activity with the reference number of the aid scheme, on the basis of which the reimbursement is granted.
3. In the case of an employer of the starostomy, reimbursement shall take place after obtaining the consent of the President of the Management Board of the Fund, within 14 days from the date of submission of the President of the Management Board of the Fund by the employer of the starostess of the positive opinion referred to in the paragraph. 1 point 1.
§ 19. The employer shall keep records in order to verify the conformity of the aid granted with the provisions of this Regulation for a period of 10 years from the date on which the aid was granted
§ 20. Requests from the starost for an opinion on the adaptation of the workplace to the needs arising from the disability of a person employed in that post, which have not been dealt with by the date of entry into force of this Regulation, shall be applied for the issue of an opinion, as appropriate, on the adaptation or the fulfilment of occupational safety and health conditions at the work station or the premises of the establishment.
§ 21. [ 2] It shall apply until 31 December 2014.
§ 22. The Regulation shall enter into force on the day of the announcement, with effect from 1 January 2011. 4)
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1) The Minister of Labour and Social Policy directs the government administration-social security, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Labour and Social Policy (Dz. U. No 216, item. 1598).
2) Amendments to the text of the single law have been announced in the Dz. U. of 2010 Nr 217, pos. 1427, No 226, pos. 1475, No 238, pos. 1578, Nr 254, pos. 1700 and No 257, pos. 1726.
3) The amendments to the said Act were announced in Dz. U. of 2005 No 14, pos. 113, No 90, pos. 756, Nr 143, poz. 1199 and No 179, pos. 1484, 2006 Nr 143, pos. 1028 and 1029, 2007 Nr 168, poz. 1187 and No. 192, pos. 1382, 2008 No. 74, item. 444, Nr 130, poz. 826, Nr 141, poz. 888 i Nr 209, poz. 1320, of 2009 No 3, pos. 11, Nr 116, poz. 979, Nr 195, pos. 1504, Nr 201, pos. 1540 and No. 215, pos. 1666 and 2010 No. 57, item. 357, Nr. 75, pos. 473, Nr. 107, pos. 679, No. 226, pos. 1476, Nr 238, poz. 1578, Nr. 247, pos. 1652 and No 257, pos. 1726.
4) This Regulation was preceded by the Regulation of the Minister of Labour and Social Policy of 30 June 2009. on the reimbursement of additional costs related to the employment of disabled workers (Dz. U. Nr 109, pos. 913), which expired on 1 January 2011. on the basis of the Act of 29 October 2010. to amend the Act on Professional and Social Rehabilitation and Employment of Persons with Disabilities and certain other laws (Dz. U. Nr. 226, pos. 1475).
Annex 1. [ MODEL-Application for reimbursement of additional costs related to the employment of disabled workers]
Annex to the Regulation of the Minister of Labour and Policy
Social date of 11 March 2011 (pos. 316)
MODEL- Application for reimbursement of additional costs related to the employment of disabled workers
[ 1] § 2 point 1 in the wording established by § 1 item 1 of the Regulation of the Minister of Labour and Social Policy of 18 April 2014 amending the Regulation on the reimbursement of additional costs related to the employment of disabled workers (Journal of Laws pos. 576). The amendment came into force on 30 June 2014.
[ 2] § 21 in the wording established by § 1 item 2 of the Regulation of the Minister of Labour and Social Policy of 18 April 2014 amending the Regulation on the reimbursement of additional costs related to the employment of disabled workers (Journal of Laws pos. 576). The amendment came into force on 30 June 2014.
