Finansowanie wydatków z Zakładowego Funduszu Rehabilitacji Osób Niepełnosprawnych jako pomoc de minimis. Stan prawny na 21 czerwca 2010 roku

Abstrakt

According to the present legal status sheltered workshops may use various forms of public aid supporting employment of disabled persons. Such aid is provided as aid in finding employment within the frame of group exclusions in the form of the de minimis aid. One of the basic forms of aid to sheltered workshops provided on the de minimis grounds is funding tasks connected with rehabilitation of disabled employees (tasks that are profitable for the employer) from the means of the company disabled persons rehabilitation fund that is created from exemptions from paying some taxes and payments. The means cumulated in the fund may be designed to a closely defined aim indicated by the act. Freedom in laying out the means is excluded. Funding professional, social and therapeutic rehabilitation is allowed, including individual rehabilitation programs for disabled persons drawn up by rehabilitation boards appointed by the employers, and insuring disabled persons according to the company regulations of using the means. The fact of providing aid should be confirmed by a certificate of the de minimis aid issued by the proper tax organ, by an organ entitled to collect payments on the basis of separate regulations, or by the subject providing help.