The Labor legislation It establishes that companies with a certain number of workers must guarantee the inclusion of people with disabilities in their form. This measure seeks to foster equal opportunities and reduce the barriers to access to formal employment.
In addition to promoting labor inclusion, these regulations encourage companies to generate adequate work spaces for people with disabilities. There are tax benefits for those organizations that comply with this provision, which allows reducing costs and promoting a diverse and equitable work environment.
What establishes the law on the fee for employment for people with disabilities?
The Law No. 29973 It establishes that private employers with more than 50 workers must hire people with disabilities in a proportion not less than 3% of their total staff. In the case of the public sector, this quota amounts to 5%. This obligation also extends to the civil personnel of the Armed Forces and the National Police of Peru.
To guarantee compliance with these regulations, companies must register on their electronic payroll if a worker is a person with disabilities. The disability condition is accredited by the Disability Certificate issued by authorized entities such as the Ministry of Health, Essalud or accredited institutions.
Fines and sanctions for companies that do not comply with the minimum share
Failure to comply with employment quota For people with disabilities, it is considered a serious fault and can lead to economic fines according to the size of the company and the number of workers affected. For small businesses, the sanctions range between S/2,317.50 and S/23,175, while for large companies, fines can reach S/134.518.
In addition, state entities that do not grant the 15% bonus on the final score in merit competitions for people with disabilities also incur a serious offense, which can lead to sanctions between 12 and 15 Tax Tax Units (UIT).
Tax benefits for companies hiring people with disabilities
Companies that meet the hiring of People with disabilities They can access tax benefits. One of them is the additional deduction in the payment of the Income Taxwhich varies according to the proportion of workers with disabilities in the form. If a company has up to 30% of its personnel made up of PCD, it can deduce up to 50% of the remuneration spending. If the percentage exceeds 30%, the deduction amounts to 80%.
In the public sector, the application of the employment quota is accompanied by incentives such as bonus in merit competitions. In this way, it is sought to ensure that labor inclusion of people with disabilities Not only is it a legal obligation, but also an opportunity to promote an equitable and diverse work environment.
The fulfillment of the employment quota not only avoids sanctions, but also contributes to a more inclusive society, generating opportunities for a sector of the population that still faces barriers in access to formal work.
Source: Larepublica
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