Article 33 Employment of persons with disabilities in enterprises and government agencies
Calculation of the ratio of employment of people with disabilities
Section 33 stipulates that employers or owners of establishments And government agencies accept people with disabilities to work in accordance with the nature of work in the ratio that is suitable for workers in enterprises or government agencies. According to the ministerial regulations, the number of people with disabilities that employers or owners of establishments and government agencies must accept for work. and the amount that the employer or owner of the establishment must contribute to the Empowerment of Persons with Disabilities Fund B.E. 2554 and No. 2 B.E. 100 employees per 1 disabled person, the fraction of 50 employees must accept 1 more disabled person, for example:
The count of the number of employees shall be counted every October 1 of each year. and in the case where an establishment has agencies or branches in various provinces, employees who have an employer-employee relationship and employees in that organization shall be counted in every branch. and calculated at a ratio of 100:1
Contact:
Employers or owners of establishments can report their need for disabled workers at the employment office. so that the Employment Office can facilitate the matching of people with disabilities and vacancies.
Agencies or establishments in Bangkok shall notify at the Bangkok Employment Office in the area. 1-10 Location details and contact numbers https://www.mol.go.th/Bangkok event/
Agencies or establishments in other provinces must notify at the Provincial Employment Office, location details and contact numbers. https://www.mol.go.th/provincial fair/
Note: Persons with disabilities who are recruited to work under Section 33 must have a handicapped ID card. Because a copy of the disabled identity card is required when reporting employment results to the Department of Employment.
Tax rights under Section 33
According to Section 3 of the Royal Decree Issued under the Revenue Code 2553, the income tax exemption under Part 2 and Part 3, Chapter 3, in Title 2 of the Revenue Code. To employers or owners of establishments who accept persons with disabilities who have a disability card according to the law on promotion and development of the quality of life of persons with disabilities to work for income. One hundred percent of the expenditure paid as expenses in employing the said disabled person. That is, the employer or the owner of the establishment can take the cost of employing a disabled person (salary, overtime, bonus, medical expenses). social security, etc.) can be used as expenses in calculating net profit twice, for example:
Section 34 Contributions to the Fund for Empowerment of Persons with Disabilities in the event that Persons with Disabilities are unable to be employed under Section 33
Section 34 stipulates that employers or owners of establishments that do not recruit persons with disabilities to work in the number specified in Section 33 or fail to comply with Section 35 shall send money to the Fund for Empowerment of Persons with Disabilities.
Remittances and refunds from the Fund: Remittances to the Fund are calculated from the lowest rate of the latest applicable minimum wage of the previous year multiplied by 365 (days ) and multiplied by the number of people with disabilities who are not employed.
In the event that an employer or an owner of an establishment accepts a disabled person to work under Section 33 or takes action under Section 35, but the conditions have not been met. to send money to the fund according to the number of days that the specified conditions have not been fulfilled Unless the conditions prescribed by law have been complied with within 45 days from the date of non-compliance with those conditions.
Sending money to the fund to be sent in cash Crossed check or money order made payable to the Fund for Empowerment of Persons with Disabilities by forwarding it to the Department of Empowerment and Development of the Life of Persons with Disabilities or the Provincial Social Development and Human Security Office where the establishment is located or send via electronic system as specified by the Department of Empowerment of Persons with Disabilities within March 31 of each year.
If employers or owners of establishments who have to send money to the fund but do not send money late or incomplete remittance Must pay interest at 7.5% per year on the amount that has not been sent to the fund.
In the event that employers or business owners recruit persons with disabilities to work in accordance with the ratio prescribed by law or take action in accordance with Section 35 after March 31 of each year. to submit an application to the Fund to receive money sent to the fund can go according to the amount of wages that have actually been paid (but not more than the daily average amount sent to the fund) multiplied by the number of days actually employed and multiplied by the number of people with disabilities actually hired
Tax rights under Section 34
Employers or owners of establishments can use the amount sent to the fund. come down as expenses in calculating net profit as much as actually paid because the amount of money sent to the fund Considered as an expense under the provisions of the law. But there must be evidence as a receipt issued by the fund, consisting of
Article 35 Concession places to sell products, hire contractors, trainees, or provide any other assistance to people with disabilities or their caregivers.
In the event that the government agency does not, or the employer or owner of the establishment does not wish to employ a disabled person to work under section 33 and does not wish to send money to the Fund under section 34, the government agency Employers or owners of establishments can support the occupation of persons with disabilities or their caregivers under Section 35 by granting concessions. Organize a place to sell products or services. Provide sub-contract work by special methods, train, or provide payment
