Department of professional activity - benefits of opening

Service Business

A separate unit financially and organizationally with a special purpose, which is the vocational and social rehabilitation of the disabled, has the opportunity to apply for co-financing from the PFRON fund for part of the funds for the establishment and operation of a professional activity establishment (ZAZ). It's not everything. Established plants can also benefit from other tax profits. What kind? This and many other questions are answered in this publication.

What is a professional activity facility?

A vocational activity establishment is, next to a sheltered employment establishment, a specially organisationally and financially separated unit, the statutory goal of which is the professional and social rehabilitation of the disabled.

Establishing a professional activity establishment depends on a positive decision of the voivode. A positive decision to appoint the ZAZ is issued by the voivode on the basis of the application received from the entity applying for its establishment and in connection with the fulfillment of the following necessary conditions.

An application for establishing a ZAZ may be submitted by communes, poviats, foundations, associations or other social organizations which, in their statute, set as their main task to be vocational and social rehabilitation of people with disabilities.

Necessary conditions for granting a status to the created unit
establishment of professional activity

A commune, a poviat and a foundation, association or other social organization whose statutory task is vocational and social rehabilitation of disabled persons may establish a ZAZ if:

1.

at least 70% of all people employed in this unit must be people with disabilities, in particular those delegated to work by poviat labor offices:

  • classified as severely disabled;

  • included in the moderate degree of disability (not more than 35% of the total number of employees), diagnosed with autism, mental retardation or mental illness, including people in relation to whom the program council referred to in Art. 10a paragraph. 4, took a position justifying employment and continuing vocational rehabilitation in the conditions of sheltered employment;

2.

the facilities and rooms used by the entity forming the ZAZ comply with the provisions and principles of occupational health and safety and take into account the needs of disabled people in terms of adapting workstations, hygienic and sanitary rooms and communication routes and meet the requirements of accessibility to them;

3.

the facility provides emergency and specialist medical care, counseling and rehabilitation services;

4.

allocates the income obtained to the company's activity fund;

5.

obtains a positive opinion of the staroste about the need to establish a professional activity establishment, except when the organizer is a poviat.

Co-financing of the activity of the establishment of professional activity

As mentioned by the legislator in Art. 8 sec. 1 of the Act of August 27, 1997 on vocational and social rehabilitation and employment of disabled persons (hereinafter referred to as the RZSON Act), vocational rehabilitation is aimed at making it easier for a disabled person to obtain and maintain appropriate employment and professional promotion by enabling him to take advantage of vocational counseling, training vocational and job placement.

A commune, poviat, foundation, association or other social organization whose statutory task is vocational and social rehabilitation of disabled people may submit an application for funding from PFRON funds for the costs of establishing and operating ZAZ.

Pursuant to § 2 para. 2 of the Regulation of the Minister of Labor and Social Policy of 17 July 2012 on establishments for professional activity (hereinafter referred to as the regulation), the entity establishing the ZAZ submits an application for funding to the appropriate organizational unit of the voivodeship self-government. It must contain data such as:

  • name and seat of the entity that creates the PAS;

  • the statute and legal status, the basis for the activities of the entity that creates the PAS;

  • address and document confirming the legal title to the facility or premises intended for the RAS;

  • designation of the number of disabled people in the created PAS and assigning the degree of their disability;

  • plan and type of manufacturing or service activity and the scope of the planned professional and social rehabilitation of disabled employees of the plant;

  • proposals for the amount of monthly remuneration (the percentage of the minimum wage specified in the provisions on the minimum wage for work) disabled employees of the plant with a severe degree of disability or moderate degree of disability, diagnosed with autism, mental retardation or mental illness, including persons in relation to to which the program council referred to in Art. 10a paragraph. 4 of the RZSON Act, took a position justifying taking up employment and continuing vocational rehabilitation in the conditions of sheltered employment;

  • the proposed full-time staffing of the plant, specifying the number of positions and the required qualifications of employees included in the managerial, administrative, rehabilitation and maintenance personnel;

  • Estimate of the costs of establishing the plant, taking into account the division into individual types of costs together with the calculation or other justification of the costs adopted;

  • an estimate of the plant's operating costs with a breakdown into individual types of costs, with calculation or other justification for the assumed costs;

  • plan of the premises of the plant and the project of adapting the facilities and premises to the needs of the production or service activities carried out in the plant and their adaptation to the needs and capabilities of disabled employees of the plant resulting from their disability;

  • draft of the company regulations and the rules of the company activity fund.

The applicant still has the option, within 14 days from the date of submission of the application, to supplement the deficiencies in the submitted application and receives an opinion from the starosta on the need to open the plant. Then the relevant organizational unit of the voivodeship self-government analyzes the application in terms of the planned costs of establishing and operating the establishment, i.e. the amount of the fund's resources in a given year, the number of disabled persons classified as severely or moderately disabled and the organizer's contribution to the establishment of the establishment.

The final decision on the possibility of opening a ZAZ plant (granting the ZAZ status) is received from the voivode within 30 days, counting from the date of receipt of the starost's opinion on the created ZAZ.

A positive opinion from the voivode on the possibility of establishing a ZAZ is synonymous with the possibility of concluding an agreement for co-financing from PFRON funds, which will specify:

  1. the amount, date and method of transferring funds from PFRON intended for the establishment of the plant, broken down into individual types of costs, by the end of a given calendar year;

  2. information on funds spent from PFRON and funds obtained from other sources;

  3. terms of contract renegotiation;

  4. date of concluding an insurance contract for equipment and fixed assets co-financed by PFRON.

Funds received from PFRON must be transferred to the bank account of the entity that creates the ZAZ in six-month installments, at the latest by:

  • On the 15th day of the month beginning the first half of the year,

  • On the 5th day of the month beginning the second half of the year.

The entity creating the ZAZ is obliged to keep separate accounting records of the funds received from PFRON for the functioning of the ZAZ and the funds spent (from this source).

Documenting the issue of funds from both the above-mentioned fund and other sources is sent by the entity forming the ZAZ every quarter, no later than on the 5th day of the month following the billing quarter, to the appropriate voivodship self-government unit.

In addition, in the same voivodship self-government unit, by March 15 of the year following the accounting year, the entity that creates the ZAZ shall submit a settlement for the entire year of using PFRON funds along with the justification for spending and information on all expenses incurred for the operation of the ZAZ in a given year, financed from funds from PFRON. other sources.

The voivodship self-government unit verifying the submitted settlement of the use of funds from PFRON and other sources may (but does not have to) reduce or increase the amount of funding from PFRON for the next year of the ZAZ's operation.

What costs of establishing and operating a professional activity establishment may be co-financed?

Entities applying for funding from PFRON for the establishment and operation of the ZAZ may, in accordance with § 7 and § 8 of the Regulation, cover the following types of expenditure from the funding received:

Types of possible expenses related to the establishment of a professional activation facility to be financed from PFRON funds

1.

Adaptation of production rooms or rooms for the provision of services as well as social and rehabilitation rooms to the needs of disabled people.

2.

Purchase of rehabilitation equipment.

3.

Equipping social and rehabilitation rooms, rooms where manufacturing or service activities are carried out, and the preparation of workplaces, including the purchase of machinery, tools and equipment necessary to conduct production or provide services.

4.

Purchase of raw materials and materials needed to start manufacturing or service activities.

5.

Purchase or rental of means of transport.

 

Types of possible expenses related to the functioning of the professional activation facility to be financed from PFRON funds

1.

Salaries of disabled people (moderate or severe degree of disability) together with ZUS contributions (also on the additional annual salary).

2.

The salaries of the ZAZ staff (also additional annual salaries, retirement and death benefits and jubilee awards of staff and disabled people) together with ZUS contributions (also on the additional annual salary), as well as contributions to the Labor Fund and Solidarity Fund on salaries of the ZAZ staff or on additional remuneration annual allowance (applies to all employees), paid to persons who do not have a severe or moderate degree of disability.

3.

Basic and additional payments to PPK.

4.

Transport and delivery of disabled plant employees.

5.

Costs of production or service activities of the ZAZ, such as: materials, energy, material services, material and intangible services, as well as the replacement of depreciated machines, devices and equipment of the ZAZ necessary to conduct production or provide services, or in connection with a change in the profile of the plant's activity or with the introduction of technical or technological improvements.

6.

Training of disabled people with a significant or moderate degree of disability related to their preparation for work on the open labor market or with the production or service activity of the enterprise.

7.

Training of plant personnel.

8.

Contributions to the company social benefit fund or payment of holiday benefits.

9.

Other costs necessary to be incurred as part of the production or service activities of the RAS.

The established ZAZ may not carry out activities based on the production of products from the fuel, tobacco, spirits, wine and brewing industries, as well as other alcohol products with an alcohol content above 1.5% and products made of precious metals or with the participation of these metals or trade in these products.

The activities of the ZAZ are financed from the PFRON funds, but also from the company's activity fund (see below), from other funds, e.g. the entity forming the ZAZ, and from the voivodeship self-government.

Possible tax exemptions for establishments of professional activity

The entity running the establishment of professional activity may benefit from the exemption in relation to this establishment. It is exempt from:

  1. agricultural, forest and real estate tax;

  2. tax on civil law transactions - if the activity performed by him is directly related to the operation of the establishment;

  3. fees, except for stamp duty and sanction fees.

It is worth emphasizing here that the above exemption does not apply to:

  • VAT tax,

  • income taxes,

  • excise tax,

  • customs duties,

  • tax on means of transport,

  • gaming tax.

In addition, it should be noted that the entity running the ZAZ is obliged to transfer the funds saved due to the above exemptions, as well as the proceeds from the income related to running a business, to the company activity fund established by the entity running the company activity fund.

The company's activity fund is financed from:

  1. revenues from income related to running a business by the ZAZ (exemptions from the above-mentioned taxes);

  2. the amounts of advance payments for tax on income from employment and on cash benefits from social insurance, paid by the ZAZ for the months from the beginning of the year to the month inclusive, in which the taxpayer's income obtained from the beginning of the year at the ZAZ exceeded the amount constituting the upper limit of the first scale range (the sum PLN 85 528).

Start a free 30-day trial period with no strings attached! From this fund, the ZAZ can also finance the current operating costs of the plant, such as:

  1. streamlining and improving the working conditions of disabled people (including additional equipment) with moderate and severe degree of disability;

  2. purchase of equipment and equipment to help a disabled person with a significant or moderate degree of disability in independent life and participation in social life in the local environment, and preparation for a possible change of job;

  3. training (further education, retraining) of disabled people with moderate and severe disability;

  4. assistance in the construction, renovation and equipment of individual and collective forms of sheltered housing for disabled people with moderate and severe disability;

  5. social rehabilitation of disabled people with moderate and severe degree of disability and assistance in other social needs;

  6. recreation and the possibility of using the broadly understood culture of disabled people with moderate and severe disabilities;

  7. purchase, along with servicing, of individual rehabilitation equipment, medical devices, auxiliaries, devices and technical tools necessary for rehabilitation and facilitating the performance of life activities of people with moderate and severe disabilities;

  8. purchase of drugs, medical supplies for disabled people with moderate and severe disabilities;

  9. assistance by persons who are not employees of the ZAZ with the use of hygiene and sanitary facilities by disabled people with moderate and severe degree of disability, in the face of difficulties in the independent use of these rooms by disabled persons;

  10. remuneration of specialists creating and implementing individual programs of social and vocational rehabilitation;

  11. providing assistance to caregivers with the participation of disabled people with moderate and severe disabilities in cultural life;

  12. payment for the stay, treatment of disabled people in hospitals, sanatoriums, rehabilitation and training facilities, care and treatment facilities as well as nursing and care facilities, which was co-financed from funds other than public;

  13. payment for the stay on rehabilitation camps together with a guardian, if any, in the event of a medical decision, or for rest organized in other forms;

  14. payment for journeys of disabled people between stays, places where holidays are organized for these people and their addresses of residence.

Finally, it should be noted that the entity creating the ZAZ must remember about the extremely important principle of allocating funds from the company's activity fund, i.e. these funds may be spent on improving the working and rehabilitation conditions as well as social and hygienic and sanitary conditions of disabled people in the amount not exceeding 40% of the annual proceeds to this fund in the previous year.

Occupational activity establishments are a special form of assistance for the disabled. Their creation and operation may be co-financed from the PFRON funds, but also from other sources from the state budget or from the funds of the entity forming the ZAZ. The manufacturing and service activities carried out by the ZAZ are not aimed at constant increase in profits, but first and foremost, it is not aimed at conducting activities aimed at professional and social rehabilitation of the disabled. Of course, the efficient management of available and earned funds for this purpose and the development of the plant in the guiding principle of helping people with disabilities is by all means a very desirable skill in the functioning of the ZAZ.