From the beginning of October he entered second a package of new solutions concerning the Act on Professional and Social Rehabilitation and Employment of Persons with Disabilities and some other laws.
Settlement regulations with the State Fund for the Rehabilitation of Persons with Disabilities, which entered into force on the day 1 October this year, is due to Act dated 10 May 2018 amending the Act on occupational and social rehabilitation and employment of persons with disabilities and certain other laws.
The amendments in question constitute second package of new separation solutions 5. Rehabilitation Act entitled "Special obligations and rights of employers in connection with the employment of disabled people".
first provisions amending the existing wording of the Act in this respect entered into force on 6 June this year and related, inter alia, to support the professional activation of disabled persons through the reimbursement of social security contributions from PFRON.
Extension of the exemption
Recent amendments to the Act First, extend the range of entities exempted from the obligation to make payments to PFRON once the employment rate of disabled persons has been reached to value 2%, which currently also includes public and non-public kindergartens, regional care and therapy facilities, pre-adopted intervention centres, children's clubs and other forms of pre-school education. The purpose of this amendment is to cover the scope of the provision providing for exemption from the obligation to contribute to the Fund as far as possible to the widest group of persons in charge of childcare.
The legislator also confirmed the possibility of employers whose tax settlements on goods and services are centralised to participate in the process of obtaining relief payments to the PFRON, and by the organisational units of other entities (e.g. hospitals, courts or branches of companies).
New Relief Mode
The mode of granting relief has also changed from 1 October this year provides for an information obligation on the seller to inform the buyer of the terms of the acquisition and use of the reduction of payments to the PFRON, of the possibility for the buyer to make a declaration that he will not exercise the right to reduce payments and of the possibility of withdrawing such a declaration.
This information should be sent to the buyer once a year, together with the purchase invoice. On the other hand, information on the amount of the relief will be issued by the seller immediately after:
•
receiving the cancellation of the declaration of cancellation of the right to reduce payments, no later than 15. on the day of the month following the month in which the date of payment for the purchase was due, or in the event of a failure to provide an information obligation to the buyer referred to above,
•
timely settlement of claims in case of failure to receive a declaration of cancellation of the right to reduce payments, 15. the day of the month following the month in which the date of payment for the purchase was due or in the event of a failure to comply with the information obligation referred to above,
- However, no later than the last day of the month following the month in which the date of payment for the purchase was due.
According to the reasons for the draft amendment, the purpose of the amendment was to reduce both the administrative burden on sellers and the problem of receiving unwanted information about the amount of reduction in payments. At the same time, the legislator increased the guarantee that purchasers wishing to benefit from the relief would be properly informed of the possibility of benefiting from the relief and would receive information on the amount of the reduction.
The consequence of the seller's failure to provide information to the buyer on, inter alia, the rules on the acquisition and use of a reduction in payments will require the seller to make a payment to PFRON of 10% the total amount of the duty specified on the invoice documenting the purchase which entitles the purchaser to the relief.
New rules for calculating employment rates
Furthermore, in view of the repeated indication by employers of problems in the correct way employment rates are calculated in terms of allowances in payments to PFRON, the legislator has decided to clarify this by extending the content Article 22(9), indicating that the employment of employees for the month preceding the month of issue of the invoice documenting the purchase in question should be taken into account in the calculation of the employment status, and that those persons will not be included in the staff composition under Article 21(5) Act on rehabilitation, i.e.
e.g. those who are on parental leave, those who do not work in connection with military service or replacement service, or those who do not work in connection with receiving rehabilitation services.
Amount of the benefit not higher than 50% amounts from the purchase entitled to a relief
Another novelty is the introduction of a rule whereby the amount of the concession calculated by the seller cannot be higher than 50% the amount of the receivable shown on the invoice documenting the purchase intended to qualify for the relief.
In line with the reasons for the draft amendment, the purpose of this amendment is to prevent possible irregularities resulting from adjustments to the invoices for the reimbursements of goods already granted. It should be added that the method of calculating the amount of the reduction in the contribution itself has not changed.
As part of the amendments made to the wording Article 22 The bill on rehabilitation also decided to repeal the content section 11, which provided that where the amount of the reduction exceeds the value of the production or service purchased, the reduction of the payment is only due to the amount specified on the invoice, less the amount of VAT in respect of which the taxable person has the right to reduce the amount of tax due or to refund the difference of tax.
The amendment also provides for changes in the amount of the so-called "penal" payment for overpayment of the amount of the relief. From 1 October this year the submission by the seller of inaccurate data leading to an inflating of the amount of the reduction requires him to make a payment to the PFRON of an amount which represents the difference between the overestimated amount of the reduction and the correctly calculated amount of the reduction.