Job quotas for the disabled. Job quota algorithm for disabled people and youth

Quota workplace - what is it?

For a certain category of citizens, the state has provided for mandatory reservation of jobs. Such places are called quotas. Quota workplace: what is it and for what category of citizens is it provided.

What is the point of quoting?

The essence of quotas is that the company's management allocates a set number of quotas (jobs) for a category of citizens defined by law. Quoting is the responsibility of the employer. For these purposes, the administration must create a special workplace and allocate it for the employment of persons sent under the quota.

The number of places that the employer must create and allocate according to the quota depends on the number of employees in the company.

Labor relations in cases of admission under a quota arise on the basis of Art. 16 of the Labor Code of the Russian Federation. The conclusion of labor contracts occurs after the beneficiaries are sent to work by authorized bodies at the expense of the allocated quota.

What does a quota job mean?

This place is a vacancy, a position specially created and reserved for persons who have a quota.

For which category of citizens

The Law of April 19, 1991 N 1032-1 on employment of the population defines the main directions of state policy in the field of supporting employment of the population. It also defines measures aimed at helping citizens who may experience difficulties in finding a job. They include:

• disabled people;
• persons released from institutions executing punishment;
• persons of pre-retirement age (these include those who have 2 years left before their old-age labor pension);
• minors (persons aged 14 to 18 years);
• forced migrants and refugees;
• large and single parents who are raising minor children or children with disabilities;
• persons discharged from military service;
• citizens from 18 to 20 years old with secondary vocational education looking for a job for the first time;
• persons affected by radiation accidents (Chernobyl and other disasters).

By virtue of this law, the state provides additional guarantees to persons for whom it is difficult to get a job. Such support is provided, among other things, by setting a quota for hiring disabled people.

By regional legislation, the quota may apply not only to persons with disabilities, but also to other persons in need of employment assistance listed above

Quotas for the disabled

The law of November 24, 1995 N 181-FZ on the social protection of persons with disabilities imposes on the employer the obligation to:

• develop and approve local regulations containing information on quota jobs;
• create jobs and allocate them for the reception of disabled people.

The average number of employees does not include personnel whose working conditions are classified as dangerous and (or) harmful working conditions (which must be confirmed by attestation of workplaces or a special assessment).

Public associations of the disabled and companies created by them, including companies and business partnerships, are exempt from observance of mandatory quotas if their authorized capital consists of the contribution of this association.

The number of quotas must be established by the legislation of a particular subject of the Russian Federation.

Employment Service Notice

Employers, in addition to creating jobs, are also required to notify the employment service authorities that the company has fulfilled its obligation to set job quotas. According to part 3 of Article 25 of the Law on Employment of the Population, employers are required to send information to these services about the jobs created under the quota every month. In addition to information about the jobs created, it is also necessary to inform about local regulations containing information about the fulfillment of the quota. All this information is provided on approved forms.

Responsibility

For failure by the company to fulfill the obligation to allocate and create places for work according to the established quota, administrative liability is provided.

According to Art. 5.42 of the Code of Administrative Offenses of the Russian Federation, the fine for such a violation, as well as for refusing to employ a disabled person under a quota, ranges from 5,000 to 10,000 rubles.

If your organization has more than 100 people, then it is required to accept disabled people in the amount of 2-4% of the average number of employees. The experts spoke about the features of quoting jobs for people with disabilities in 2017 in the capital and regions in the material of the article.

From the article you will learn:

Finding a job in today's realities is not easy. Even highly qualified specialists are sometimes forced to register with the labor exchange and for a long time to beat the thresholds of recruiting agencies. The unemployment risk zone primarily includes citizens of pre-retirement age, newly minted university graduates who do not have practical work experience, and not only. But the most difficult thing is to find a job for people with disabilities.

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Employers, as a rule, are reluctant to hire disabled people, wanting to avoid additional problems and costs associated with creating special working conditions for them. Therefore, in the search for work, disabled people, like other socially unprotected categories of workers, enjoy additional support from the state. One of the instruments of such support was job quotas.

Job quotas for people with disabilities in 2017

Job quotas for disabled people in 2017 is designed to ensure the realization of the legal right of persons with disabilities to work. The quota mechanism is simple and clear. Employers in the process of searching and recruiting retain a small (in relation to the total number of employees) number of jobs for the employment of people with disabilities. And in the absence of vacancies, they create new jobs by notifying the employment service.

The quota is expressed as a percentage of the average number of employees, and only the minimum and maximum values ​​\u200b\u200bare indicated in federal regulations - from 2% to 4%. A more precise size of the quota is determined by the norms in force in the territory of a particular region.

Disabled Job Quota Law: Federal and Regional Regulations

Legislative norms on job quotas in 2017 make the employment of people with disabilities mandatory for many institutions and enterprises. At the federal level, there are two regulatory legal acts:

Law of the Russian Federation "On employment in the Russian Federation" No. 1032-1, approved on April 19, 1991;

Federal Law "On the Social Protection of Disabled Persons in the Russian Federation" No. 181-FZ dated November 24, 1995.

It is these documents that determine the state policy in the field of protecting the labor rights of persons with disabilities. The quotas for jobs for the employment of disabled people are mentioned in Articles 21, 22 of the Federal Law No. 181-FZ and in Article 13 of the Law of the Russian Federation No. 1032-1.

In addition, there are regional regulations that are relevant for certain regions and settlements of the Russian Federation. For example, capital enterprises are subject to Article 3 of the Law of Moscow No. 90 dated December 22, 2004, which establishes the lowest possible quota of jobs for the disabled for 2017 - only 2%. A similar indicator was approved in the settlements of the Moscow region.

But the situation varies from region to region. Thus, organizations in the Voronezh region must comply with a quota of 4% of the average number of employees, and in the Rostov region - 3%. Therefore, when determining the quota that is relevant for a particular enterprise, one must refer to regional legislation.

At the regional level, other nuances of quoting are also prescribed - recommended reporting deadlines, features of the arrangement procedure jobs for the disabled etc. Employers falling under the action of quotas are obliged to inform the employment service authorities on a monthly basis about the availability of vacant jobs allocated for the employment of disabled people, local acts containing information about such jobs, and the fulfillment of the quota (clause 3 of article 25 of the Law of the Russian Federation No. 1032-1 ).

Regulations on job quotas for disabled people-2017

Starting from 2013, one more item has been added to the list of the main obligations of employers to allocate jobs within the quota for the disabled. According to Federal Law No. 11-FZ of February 3, 2013, which introduced a number of changes to the current regulations on the issue of job quotas, it is now necessary to develop local documentation on the employment of people with disabilities in allocated jobs. Previously, this was done on a voluntary basis.

The main document regulating the procedure for quoting jobs in a particular organization is considered to be the "Regulations" or a similar document with information about allocated jobs and the procedure for employment of disabled people:

Download in.doc

The regulation on job quotas for people with disabilities in 2017 is approved in the course of a standard procedure. There are no standard forms and templates recommended by the legislator. Therefore, each organization develops the “Regulations” within its competence, guided by the general norms of labor law and existing agreements.

Firms with a staff of 100 or more must employ 4% of the number of disabled people and also young people who do not yet have work experience (requirement of the employment service authorities). If you didn’t hire such people, then you need to make accruals for this number according to the average salary for the region for the working population. How to calculate it correctly, what taxes / contributions from this you need to pay, how to reflect it in accounting (if the company has already accepted disabled people, but not enough).

Social guarantees for employment are determined by federal laws No. 181-FZ of November 24, 1995 “On the Social Protection of Disabled Persons in the Russian Federation” and No. 124-FZ of July 24, 1998 “On Basic Guarantees of the Rights of the Child in the Russian Federation”. These laws established that employers are required to set a quota for the admission of disabled people and young people. At the same time, the regions have been given the right to set the size of the quota within the limits specified in federal laws.

Federal legislation does not provide for the replacement of job quotas with the payment of monetary compensation. However, the legislation of the constituent entities of the Russian Federation provides such an opportunity.

So, in paragraph 3 of article 2 of the Law of Moscow dated December 22, 2004 No. 90 “On job quotas”, it is said that instead of a quota for young people, the employer has the right to pay compensation to the budget of the city of Moscow. Compensation is paid monthly, the amount of compensation is equal to the living wage on the date of payment for each job not created. Disabled persons are not entitled to such compensation. The subsistence minimum is set by the Moscow Government. So, for the 3rd quarter of 2016, the subsistence minimum is set at 17,487 rubles. The cost of living for the 4th quarter has not yet been set, but paragraph 2 of the said resolution states that for the calculation it is necessary to take the cost of living for the 2nd quarter of 2016. Probably, before the approval of the subsistence minimum for the 1st quarter of 2017, it is better to focus on the same value.

In St. Petersburg, the order of quotas is determined by the Law of St. Petersburg dated 08.10.97 N 161-53 "On Quotas for Jobs for the Employment of Disabled Persons in St. Petersburg". There are no quotas for young people. Also, the law does not establish the right to pay compensation in exchange for reserving jobs for the disabled.

According to the regulatory authorities, the payment of compensation to the budget is not taken into account when calculating income tax. This point of view was expressed in the letters of the Ministry of Finance of Russia dated 07.04.2014 No. 03-03-06/1/15504, the Federal Tax Service of Russia for Moscow dated 03.22.2011 No. 16-15/026835@, the Federal Tax Service of Russia dated 06.22.2010 No. ShS-37- 3/4638@ and others.

The payment of compensation instead of quotas for jobs is not subject to insurance premiums. This is due to the fact that the object of taxation of contributions are payments under labor, civil law or copyright contracts. However, in this situation there is no question of concluding an agreement, i.e. the payment is made outside of employment and contractual relationships.

In accounting, reflect the accrual of the quota in other expenses:

D 91.2 - K 76

D 76 - K 51 - payment of compensation to the budget of Moscow.

Rationale

Ivan Shklovets, Deputy Head of the Federal Service for Labor and Employment

Is it possible to refuse employment of citizens belonging to the categories of the population for which job quotas are provided. The organization is located in Moscow

Yes, you can. However, the organization has the right to do this only for an objective reason or when the quota is fully selected.

After all, if the average number of employees exceeds the threshold value, and there is no objective reason not to hire a citizen for whom a quota is provided, then he will have to be admitted to the state. The employer is not entitled to act differently (part 1 of article 64 of the Labor Code of the Russian Federation).

The objective reasons for refusing to hire include, for example, the applicant’s unsuitable education, insufficient work experience, lack of the necessary profession, qualifications, medical contraindications ().

Let's take a look at the current order.

State guarantees

Job quotas are established by law. This is an additional guarantee of employment for the disabled and young people. A table can help you figure out when to apply a quota.

To calculate the quota of employees with harmful and (or) dangerous working conditions, do not count in the average number of personnel. The main thing is to confirm the difficult conditions with the results of a special assessment of working conditions (attestation of workplaces).

Responsibility

Attention: for violation of the requirement to allocate quotas and in cases of unreasonable refusal to hire the employer, the employer will be held administratively liable.

Namely, the penalty:

Such liability measures are provided for by the Law of the City of Moscow dated December 22, 2004 No. 90 and the Law dated November 21, 2007 No. 45.

At the same time, for violation of the rights of persons with disabilities in their employment, administrative liability is provided at the federal level. For this, officials of the organization are fined in the amount of 5,000 to 10,000 rubles. ( , ).

If the organization does not create quota places for youth, the legislation provides an alternative. In this case, it is necessary to pay monthly to the budget of Moscow the compensation cost of the quota workplace in the amount of the subsistence minimum for the able-bodied population. The amount of the subsistence minimum is determined on the day the specified cost is paid. This is stated in subparagraph 2 of paragraph 3 of Article 2 of the Law of the City of Moscow dated December 22, 2004 No. 90.

Accounting for expenses in the form of a monthly compensation cost of a quota workplace

Question: Can a taxpayer take into account, for the purposes of income taxation, the costs associated with the payment to the target budget fund of the compensatory cost of a quota workplace in the amount of the subsistence minimum for the able-bodied population for each unemployed person, including minors aged 14 to 18?

For organizations with more than 100 employees, the legislation of a constituent entity of the Russian Federation establishes a quota for hiring disabled people as a percentage of the average number of employees of at least 2 and not more than 4% ().

At the same time, the powers of the Russian Federation in the field of employment promotion, transferred for implementation to state authorities of the constituent entities of the Russian Federation, are established in Law No. 1032-1. These include the provision of public services in accordance with the legislation on employment of the population, in particular, the organization of temporary employment of minors aged 14 to 18 years in their free time, unemployed citizens under the age of 18 from among graduates of educational institutions of primary and secondary vocational education, job seekers for the first time. By virtue of the norms of paragraph 2 of Article 7.1 of Law No. 1032-1, funds for the exercise of powers transferred in accordance with paragraph 1 of Article 7.1 of Law No. 1032-1 are provided in the form of subventions from the federal budget.

Thus, federal legislation establishes the need for job quotas for persons under 18 years of age. At the same time, these laws do not provide for the replacement of the quota by a monthly fee for each unemployed citizen under the age of 18.

Additional funds to finance activities to promote employment of the population can also be obtained from extrabudgetary sources (). However, it does not follow from this that the employer's funds are the source of additional funds.