Key Benefits:
REGULATION
MINISTER OF LABOUR AND SOCIAL POLICY 1)
of 19 December 2007
on the establishment of a fund for the rehabilitation of disabled persons
On the basis of art. 33 (1) 11 of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, of late. (d) the following shall be managed:
§ 1. [ Regulatory scope] The Regulation shall specify:
1) types of expenditure from the establishment of the fund for the rehabilitation of disabled persons, hereinafter referred to as the "rehabilitation fund", including in principle de minimis ;
2) conditions for the use of funds of the rehabilitation fund;
(3) the scope, conditions and forms of individual aid;
4) mode of establishment of the rules of procedure for the use of funds of the rehabilitation fund;
5) the conditions for the creation of individual rehabilitation programmes, including the composition and scope of the rehabilitation commission creating these programmes.
§ 2. [ Types of expenditure] 1. The funds of the rehabilitation fund shall be devoted to the following types of expenditure:
1) equipping the workplace and adapting its environment to the needs of persons with disabilities, in particular on:
a) purchase, modernization, repair of machinery and equipment,
(b) financing of works within the meaning of the provisions of construction law relating to the construction works included in the balance sheet of the sheltered work plant, hereinafter referred to as the "establishment", in proportion to the estimated number of posts of work of persons. the disabled in this facility, subject to the maintenance of the expected level of employment of persons with disabilities for a period of at least three years from the day of receipt of the building object,
(c) equipment and adaptation of premises;
2) financing part of the cost of introducing modern technologies and prototyping designs and organisational programmes in proportion to the number of employed persons with disabilities in the full dimension of working time;
3) creating, modernizing, refurbished, rebuilding and maintaining the base:
(a) rehabilitation, in particular clinics, offices of physiotherapy,
(b) social, in particular internships, hotels, canteens,
(c) recreation;
4) basic and specialist medical care, counseling and rehabilitation services;
5. the additional remuneration of employees for the knowledge and use of sign language and the salary of voters for the blind workers;
6) training and retraining in order to acquire or raise professional qualifications;
7) command to work and with the work of persons with disabilities;
8) the purchase of cars exclusively for the transport of persons with disabilities, in particular having difficulties in the use of public means of transport;
9) the organization of rehabilitation and improvement turnus;
10) sporting, recreational and tourist activities;
11) individual aid for persons with disabilities:
(a) pay for both parties, stay and treatment in hospitals, sanatoriums, rehabilitation and training facilities, care and care facilities,
(b) the purchase of medicines and other necessary medical supplies,
(c) the purchase and repair of individual rehabilitation equipment, medical devices including orthopaedic items and auxiliary agents, technical equipment and tools, and means of transport necessary for rehabilitation and facilitating the execution of Life actions
(d) the adaptation and equipping of dwellings, dwellings and accommodation for disabled persons, as required by the disability,
(e) physical improvement,
(f) payment for the return of both parties and stay for:
-rehabilitation turnuses with a caregiver-if the doctor recommends the attendance of a caregiver on a rehabilitation tour,
-in times or rest organised in other forms,
(g) payment for the stay at the cologne, camps and rehabilitation turnuses for disabled children of workers, and for children of persons with disabilities,
(h) nursing care at home on a worker with disabilities during a period of chronic illness preventing the movement, including social-bullying care,
(i) the maintenance by persons of a blind dog of a guide,
(j) the purchase of publishing houses and teaching aids according to the needs of disabled persons,
(k) to pay for the guides accompanying persons with a significant or moderate degree of disability, and persons with a disability of a person who has had a significant degree of disability,
(l) payment of a sign language interpreter,
(ł) carriage of a disabled person for the necessary medical and rehabilitation procedures,
(m) reimbursement of the costs of motor insurance and a lump sum for the use of his own motor vehicle for the purpose of services for persons who are classified as a significant or moderate degree of disability, and for persons who are classified as light-grade disability with damage to the traffic organ,
(n) commute to and from the work of persons with disabilities having difficulties in the use of public means of transport,
(o) payment for education or training, including at secondary and higher education,
(p) payment for courses and trainings developing non-professional interests of disabled persons,
(q) payment of the contribution to the individual insurance of disabled persons,
(r) a payment for basic and specialised medical care and counselling and rehabilitation services;
12) individual rehabilitation programmes, hereinafter referred to as "rehabilitation programmes", aimed at reducing the occupational restrictions, under which the costs are financed:
(a) professional advice on the possibility of training, retraining and training,
(b) specialist medical and psychological examinations for the purposes of professional counseling,
(c) training, retraining and training for the acquisition or improvement of professional qualifications,
(d) salaries:
-the worker who is taking care of the participant in the rehabilitation programme,
-members of the rehabilitation committee
in the part not covered by the funding from the rehabilitation fund under the other provisions of the Regulation or measures of the State Fund for Rehabilitation of Persons with Disabilities under the Act of 27 August 1997. of professional and social rehabilitation and employment of persons with disabilities, hereinafter referred to as the "Act on Rehabilitation",
(e) the adaptation of the workplace and the working position to the needs arising from the type and degree of disability,
(f) others incurred in the implementation of rehabilitation programmes;
13) joint tasks of employers conducting establishments in the scope of occupational, social and medical rehabilitation of persons with disabilities, on which the implementation of the employer may allocate up to 10% of the funds of the rehabilitation fund, in particular on:
(a) creating and modernising rehabilitation and social infrastructure,
(b) investment projects,
(c) research and analysis of the labour market of disabled persons.
2. Types of expenditure referred to in paragraph. 1 points 1-3, 5, 6 and 8 and referred to in paragraph 1. 1 points 4, 7, 9, 10, 12 and 13, provided that they confer an advantage on the employer, incurred from the measures referred to in:
1. 31 par. 1 point 1 lit. and the Act on Rehabilitation-in connection with art. 7 ust. 2 point 4 of the Act of 12 January 1991. about taxes and local charges (Dz. U. of 2014 items 849, as late. zm.), art. 12 (1) 2 point 4 of the Act of 15 November 1984. o Agricultural tax (Dz. U. of 2013 r. items 1381 and from 2014. items 40) and art. 7 ust. 2 point 4 of the Act of 30 October 2002. o forestry tax (Dz. U. of 2013 r. items 465),
2. Article 31 par. 1 point 1 lit. b and point 2 of the Law on Rehabilitation,
3. Article 31 par. 3 point 2 of the Law on Rehabilitation in the version applicable before 1 January 2009,
4. Article 38 par. 2 point 1 (c) The second indent is the second indent of 2a point 1 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.)
-to which the employer has acquired the right after 14 May 2004, constitute aid de minimis within the meaning of Commission Regulation (EU) No 1407/2013 of 18 December 2013. on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union for assistance de minimis (Dz. Urz. EU L 352, 24.12.2013, p. 1).
3. The training referred to in paragraph 1. 1 point 6 and point 12 (c) may not be combined in a single training project with the training or courses referred to in paragraph 1. 1 point 11 (b) p.
§ 3. [ Individual aid] 1. The individual aid referred to in § 2 (1) 1 point 11, shall be granted at the request of:
1) persons with disabilities:
(a) employed in the establishment on the basis of a employment relationship or a contract of employment, including those on free leave and parental leave,
(b) who are students undergoing practical instruction in that establishment,
(c) the non-working former employees of that undertaking, subject to § 7;
2) the parents or legal guardians of the children referred to in § 2 par. 1 point 11 (b) g.
2. An application for individual aid should contain:
1. first name and surname;
2) the PESEL number, and in the absence of the number of the document confirming the identity;
(3) the objective, form and amount of the aid applied for;
4. the justification for the aid;
5) a declaration of income and the number of family members remaining in the common household.
3. The amount of individual aid referred to in Paragraph 2 (2) of the 1 point 11 depends on the material situation and the fate of the applicant.
§ 4. [ Non-repayable aid or as an interest-bearing loan] 1. The individual aid referred to in § 2 (1) In the case of non-repayable aid or as an interest-free loan, point 11 may be granted as non-repayable aid.
2. The non-interest-bearing loan may be partially or completely decommitted in the event that the loan has been used for its intended purpose.
§ 4a. [ Condition for use of the rehabilitation fund] In order to use the rehabilitation fund, it is necessary to make expenditure from this fund in a deliberate and cost-effective way, taking into account the optimal selection of methods and means of implementation in relation to the effects assumed.
§ 5. [ Plant regulations for the use of funds of the rehabilitation fund] 1. The employer shall determine the establishment of the rules of procedure for the use of funds of the rehabilitation fund, hereinafter referred to as the "Regulations", in agreement with:
1) persons, providing ad hoc and specialist medical care, counselling and rehabilitation services for the disabled workers of this facility;
2) acting in the establishment of trade unions or, in the absence thereof, representatives chosen by disabled workers.
2. The arrangements shall be made within the time limit set by the parties, but not later than within 30 days from the date of submission by the employer of the rules of procedure to be agreed.
3. In the absence of an agreement after the expiry of the time limit referred to in paragraph. 2, the rules of procedure shall be determined by the employer
(4) The Rules of Procedure shall, as soon as it has been determined, be notified to the staff of the undertaking by its advertisement in a place generally available.
§ 6. [ Rehabilitation programme] 1. The condition of the use of funds of the rehabilitation fund for the expenses referred to in § 2 paragraph. 1 point 12, is the development of a rehabilitation program.
2. Rehabilitation programmes shall be developed by the rehabilitation committees for disabled workers, who in particular:
1) have the lowest qualifications;
2) in the light of disability, they have difficulty in performing their work independently;
3) have lost their ability to perform their work on the current position;
4) change their professional qualifications.
3. The employer appoints the rehabilitation committee, which consists of:
1) a doctor or nurse performing the health benefits to the establishment referred to in art. 28 para. 1 point 3 of the Law on Rehabilitation;
2) a person dealing with the problems of rehabilitation at the employer of the operator;
3) a professional adviser or an instructor.
4. Of the members of the rehabilitation committee, the employer shall appoint the President.
5. If necessary, the justified specificity of the envisaged rehabilitation activities to be defined in the rehabilitation program, a rehabilitation commission may be appointed a psychologist.
6. The rehabilitation programme shall be drawn up with the participation of a disabled worker, whom this programme concerns.
7. The rehabilitation program should include in particular:
1) diagnosis of the occupational situation of a disabled worker;
2) the objective of the rehabilitation programme;
3) methods of implementation of the rehabilitation programme;
4) schedule of rehabilitation activities;
5) deadlines for evaluation of progress in rehabilitation;
6) persons responsible for the implementation of the rehabilitation programme.
8. The rehabilitation commission shall evaluate the effects of the implementation of the rehabilitation program and, if necessary, modify the programme and determine the possibilities and forms of further rehabilitation after the completion of its implementation.
§ 7. [ Aid from the rehabilitation fund for the non-working former employees of the establishment] Assistance from the rehabilitation fund for non-working former employees of the establishment may be granted for the financing of social and medical rehabilitation-in the amount and on the analogous conditions as for the employees remaining in employment.
§ 8. [ Intensity of aid] Intensity of the aid referred to in Paragraph 2 (2) 2, shall be up to 100% of the expenditure incurred, with:
1) the exemptions referred to in Article 31 par. 1 point 1 lit. and the Act on Rehabilitation in connection with art. 7 ust. 2 point 4 of the Act of 12 January 1991. about taxes and local charges, art. 12 (1) 2 point 4 of the Act of 15 November 1984. o Agricultural Tax and Art. 7 ust. 2 point 4 of the Act of 30 October 2002. o Forest Tax, Art. 31 par. 1 point 1 lit. b and point 2 of the Rehabilitation Act, may be intended to cover those expenses in the amount not exceeding 81% of the value of those redundancies;
2. the advances referred to in Article 38 par. 2 point 1 (c) The second indent is the second indent of 2a point 1 of the Act of 26 July 1991. on personal income tax, may be intended to cover those expenses in the amount not exceeding 90% of the amount of the advances collected, which have been transferred to the rehabilitation fund.
§ 9. [ Condition for recognition of aid as de minimis aid] 1. A condition for the recognition of aid as aid de minimis is obtaining a certificate issued to the trader by the tax authority, an entity authorised to collect fees on the basis of separate regulations or another entity providing the assistance.
2. In order to obtain a certificate, the entrepreneur shall provide information on the disbursing of the expenditure from the rehabilitation fund within 30 days from the date of its implementation.
2a. It shall not be considered to be an expense of the fund for the rehabilitation of expenditure, which has been financed by means other than those collected in the account referred to in Article 3 (2) of the Financial Regulation. 33 (1) 3 point 2 of the Act on Rehabilitation and subsequently refunded from the funds of this fund.
3. When issuing a certificate, the entrepreneur presents:
(1) the aid certificates obtained de minimis received during the period covering the current calendar year and the two preceding calendar years, or a statement of the amount of the aid de minimis received during this period, or a declaration of non-use of the aid de minimis during this period;
2) information on any aid other than de minimis Received in respect of the same eligible costs and for the investment project in which the aid is linked de minimis ;
3) (repealed).
§ 10. [ Negative conditions for granting de minimis aid] Help de minimis may not be granted if the trader has received aid other than de minimis in relation to the same eligible costs or the same investment project, and the total amount of aid would exceed the eligible aid intensities laid down in the provisions applicable to the to grant State aid other than de minimis .
§ 11. [ Costs of leases associated with the acquisition of fixed assets by leasing] Leasing costs associated with the acquisition of fixed assets by means of leasing may be financed only if the lease agreement results in the transfer of ownership to the employer.
§ 12. [ Obligation of Regulation] The Regulation shall apply until 30 June 2021.
§ 13. [ Entry into force] This Regulation shall enter into force on 1 January 2008. 2)
§ 13.
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 22 September 2014 on the detailed scope of the action of the Minister of Labour and Social Policy (Dz. U. Entry 1260).
2) This Regulation was preceded by the Regulation of the Minister of Labour and Social Policy of 31 December 1998. on the establishment of a fund for the rehabilitation of disabled persons (Dz. U. of 1999 No 3, pos. 22, 2003 Nr 142, pos. 1383 and 2004 Nr 96, pos. 960), which under art. 20 of the Act of 15 June 2007. to amend the Act on Professional and Social Rehabilitation and Employment of Persons with Disabilities and to amend certain other laws (Dz. U. No 115, pos. 791) has expired on the date of entry into force of this Regulation.
