According to the World Health Organization, there are more than one billion people worldwide living with some type of disability, that is, around 15% of the population. Likewise, it has been shown that labor skills and abilities are measured by indicators such as learning capacity, adaptation to the environment, teamwork, and above all, the desire to work and improve the quality of life. That is why in Colombia, important legal benefits have been established for those employers or natural persons who hire persons with disabilities under the principle of the right to work under equal conditions.
Now, what are the benefits of hiring persons with disabilities? They are described below:
- Discount on income tax and complementary taxes of parafiscal contributions and other payroll contributions (Law 1429 of 2010, art. 10).
- Applies to those who hire persons in situations of displacement, in the process of reintegration, or with disabilities.
- This situation must be certified before the Ministry of Labor.
- This benefit only applies to new jobs.
- In no case may the aforementioned discount be applied to contributions for persons in situations of displacement, persons in the process of reintegration, or persons with disabilities who are hired to replace previously hired personnel.
- This benefit cannot exceed three consecutive years per employee.
- The amounts requested as a tax discount cannot be taken as a deduction or cost in determining income tax.
- Preferences under equal conditions in bidding, award, and contract execution processes, whether public or private (Law 261 of 1997, art. 24).
- Have at least a minimum of 10% of their employees with disabilities, certified by the labor office of the respective area.
- They must have been hired at least one year prior.
- They must remain in the company for a period equal to that of the contract.
- Priority in the granting of credits or subsidies from the State (Law 261 of 1997, art. 24).
- If such credits and subsidies are directed to programs that employ persons with disabilities.
- Tariff benefits on the importation of machinery and equipment intended for the work of PwD (Law 261 of 1997, art. 24).
- Income tax deduction of 200% of the value of salaries and social benefits paid during the year or taxable period (Law 261 of 1997, art. 31).
- For workers with more than 25% loss of work capacity, as long as this employment relationship is in force.
- This benefit can be accessed each year indefinitely as long as the employee with a disability is employed.
- The employer must be required to file an income tax return and complementary taxes.
- Reduction of 50% in the apprentice quota that the employer is obliged to hire (Law 261 of 1997, art. 31).
- Applies from the hiring of one person with a disability.
- Hire apprentices who are persons with verified disabilities in a proportion not less than 25% of the PCL.
In this sense, an employer who wishes to hire persons with disabilities in order to access the aforementioned legal benefits is recommended to consider the following aspects: 1) managerial decision focused on ensuring that inclusion permeates the organization; 2) selection and hiring focused on finding the right person to perform the required job and also finding the most suitable contract modality; 3) awareness process for all employees of the company so that they are familiar with the labor inclusion of persons with disabilities in the workplace; 4) company support for the work adaptation of persons with disabilities; and 5) performance evaluation, which should be adjusted according to the job profile and not focused on the person's abilities.
Juliana Tobón T. – AZC CONSULTING ATTORNEY