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Introduction of another tax-contribution on the salary fund as a demonstration of problems with the employment of persons with disabilities

26 July, 2023 Blog

All these years, the obligation to employ people with disabilities was placed on businesses. If businesses did not fulfill the obligation, the Fund for Social Protection of Persons with Disabilities levied sanctions.

The draft law No. 5344-д as of November 18, 2022, provides for the collection of monthly contributions instead of administrative and economic sanctions for non-compliance with employment quota, and in case of delay of such contributions the penalties and fines shall be applied. In other words, the draft law introduces a new tax without making changes to the Tax Code. How is that possible? The legislator writes in the law that a tax is not a tax, and that's it.

During a full-scale war, the number of people with disabilities increases significantly. In the conditions of survival, businesses should be encouraged to create jobs for people with disabilities, and not be punished for not yet fulfilling the functions which, besides, assigned to the state as well.

The full version of the article is available in Ukrainian by the link.

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