Law 43/2006, of 29 December, on increasing growth and employment, amends the allowances provided for in R.D. 5/2006 on hiring workers with disabilities.
As of 01 January 2007 contracting workers with disabilities leads to the following bonuses:
- Permanent contracts:
- People with disabilities (in general) -----------> 375 euros
- People with cerebral palsy, mental illness or learning disabilities, with a recognised degree of disability greater than or equal to 33%, or people with physical or sensory disabilities with a recognised degree of disability greater than or equal to 65% ----- > 425 euros.
- Also, if the contracted worker is 45 years of age or over when contracted or is a woman, the allowance they will receive, in accordance with the foregoing paragraphs, is increased by 100 euros or 70.83 euros, respectively. However, the increases given here are not compatible with each other.
- Temporary contracts to foment employment:
- People with disabilities (in general) ------------ > 291.66 euros
- People with cerebral palsy, mental illness or learning disabilities, with a recognised degree of disability greater than or equal to 33%, or people with physical or sensory disabilities with a recognised degree of disability greater than or equal to 65% --> 341.66 euros
- Also, if the contracted worker is 45 years of age or over when contracted or is a woman, the bonus given in the preceding paragraphs, is increased by 50 euros. However, the increases given here are not compatible with each other.
- People with disabilities contracted by Special Employment Centres:
- For workers with disabilities contracted by Special Employment Centres under permanent or temporary contracts, including training contracts, there is a bonus of 100% of the company Social Security contribution, including work-related injuries and occupational diseases and joint collection contributions. Special employment centres will receive the same bonus if they convert temporary contracts to foment employment into permanent contracts for people with disabilities or convert training contracts for people with disabilities into permanent contracts.
Section 4 of the First Temporary Provision of Law 43/2006 states that these allowances are retroactive, therefore contracts signed by special employment centres and workers with disabilities between 1 July 2006 and the date that the law came into force, may receive an allowance of 100% of the total employer contributions.
The Treasury General of the Social Security will automatically return the difference in contributions for periods that have already been paid as a result of the changes described in the foregoing paragraph.
Proof of disability in the area of Affiliation
Since the regulation establishes different amounts in the allowances for workers with disabilities according to the type of disability, workers must present proof of their disability to the Treasury General.
This information CANNOT BE AUTOMATICALLY SENT OVER THE RED SYSTEM so it will be necessary to bring in the accreditation of the type of disability to the offices of the General Treasury of the Social Security in order to get the increased bonus amounts.
When a person with a disability becomes affiliated with a specific type of contract for disabled persons and is registered in the data base of the General Treasury as having one of the types of severe disability that is recognised for the increased bonuses, the increases given in Law 43/2006 will be automatically applied.
If, on the other hand, this information is not in the General Treasury's data base, the ordinary bonuses for disabled workers will be applied when affiliation occurs, without the corresponding increase. When the type of disability has been proved to the General Treasury's administration, it will be possible to get a copy of the affiliation with the increased bonuses.
The type of disability need only be proved if this is the first contract for the disabled person and if the type of disability affects the calculation of the bonus.
The information on the type of disability is independent of the current field "degree of disability", which will continue to function as it does now.
Application of the Bonuses
- The allowances for hiring workers with disabilities are shown in deduction code CD22 "Fixed Amount Employment Promotion Allowance" and the following codes for "Unusual Contribution Groups" (table 54 of the Technical Instructions):
| 1222 |
Perm. Disabled Men < 45 years of age |
| 1223 |
Indef. Disability > 45 years of age |
| 1224 |
Perm. Disabled Women < 45 years of age |
| 1225 |
Perm. disability. Men < 45 years of age - specific group * |
| 1226 |
Indef. Disability > 45 years of age - specific group * |
| 1227 |
Perm. Disabled Women < 45 years of age - specific group * |
| 1228 |
Disabled Temp. Men < 45 years of age |
| 1229 |
Temp. Disability Men < 45 years of age |
| 1230 |
Temp. Disabled Women < 45 years of age |
| 1231 |
Temp. Disabled Women > 45 years of age |
| 1232 |
Temp. Disability Men < 45 years of age - specific group * |
| 1233 |
Temp. Disability Men > 45 years of age - specific group * |
| 1234 |
Temp. Disabled Women < 45 years of age - specific group * |
| 1235 |
Temp. Disabled Women > 45 years of age - specific group * |
(*) Specific Group: People with cerebral palsy, mental illness or learning disabilities, with a recognised degree of disability greater than or equal to 33%, or people with physical or sensory disabilities with a recognised degree of disability greater than or equal to 65%.
- When workers with disabilities who have been made redundant from the textile and clothing industry are contracted, the bonus amount is the same as for the Employment Promotion Programme but increased by 5% for 2 years. (Order TAS /3243/2006, of 19 October).
These allowances are shown under deduction code CD23 "Incentives for the textile and clothing sector", and the following codes for "Unusual Contribution Groups" (table 54 of the Technical Instructions):
| 1014 |
Textile sector. Disabled Men < 45 years of age |
| 1015 |
Textile sector. Disabled > 45 years of age |
| 1016 |
Textile sector. Disabled Women < 45 years of age |
| 1017 |
Textile sector. Disabled Men < 45 years of age - specific group * |
| 1018 |
Textile sector. Disabled > 45 years of age - specific group |
| 1019 |
Textile sector. Disabled Women < 45 years of age - specific group * |
For these groups it will be necessary to fill in field 1270 "Further Information", with the period corresponding to the application of the bonus, according to the values given in table 57 of the Technical Instructions:
| 1 |
FIRST YEAR |
| 2 |
SECOND YEAR |
| R |
REMAINING YEARS |
- The allowances for contracting workers with disabilities at Special Employment Centres are identified with current deduction code CD13 "Allowances for Special Employment Centres" .
Due to the retroactive nature of Law 43/2006 regarding these allowances (section 4 of the First Temporary Provision), the allowances for Special Employment Centres will NOT use code CD22 or this will cause deletion under the codes for "Unusual Contribution Groups", which identify the allowances established for this group in RD 5/2006.
The following codes for "Unusual Contribution Groups" will cause deletion:
- 0013 - Disabled, Special Employment Centre
- 0020 - Disabled, Special Employment Centre, Temporary Contract
- 1012 - Textile Sector, Disabled, Special Employment Centre
- Version 6.0.0 of WinSuite32 includes the changes detailed in this News Bulletin.
- In the RED System Documentation area in the "Technical Instructions" section, you can find the updated "Tables and Common Formats" file, with the changes highlighted in grey.
