Law No. 448/2006 obliges employers with more than 50 employees to hire 4% of people with disabilities. Otherwise, they pay a contribution to the state budget in the amount of the minimum wage multiplied by the number of persons whose recruitment is not carried out. Difficulties arise when determining the number of employees when there are fractions of a month worked, part-time contracts or deferred contracts, respectively employees with employment contracts on leave without salary.

ANPDPD Order No. 1001/2022 defines more precisely how to calculate the number of employees and how the contribution is calculated.

So, let’s note the following important aspects:

• By an employee, we mean an employee employed full-time in relation to the duration of working hours;

• For part-time employees, they are included in the total number of employees in proportion to the time norm;

• the total number does not include employees with suspended employment contracts, employees on unpaid leave, and employees on strike;

• For days of weekly rest or holidays, the number of employees is considered the same as on the previous working day;

• The total number of employees is defined as the arithmetic mean of dividing the sum of the daily number of employees, taking into account weekly rest days and days off, by the total number of calendar days in a month;

• The percentage of 4% is calculated with two decimal places;

• The number of unemployed is defined as the difference between the number, which is 4% as a percentage, and the number of employed persons;

• The contribution is determined by multiplying the previously calculated difference by the minimum gross salary guaranteed upon payment.

Very important: an employer who has to pay contributions for not employing people with disabilities can purchase goods and services from protected units up to a maximum percentage of 50% of the contribution. If more than 50% of goods and services are purchased during one month, the amount is carried over to the next month and reduces the contribution of that next month.

Remember: in the previous period, the procedure for calculating the number of employees and the contribution was regulated by the order of the President of the ANPH No. 10. 590/2008, which became invalid as of October 20, 2022, the date of entry into force of this normative act.

The unpaid contribution is due on the 25th of the month following the month in which it is due and is declared on Form D100.