Allowance for settlement of operational costs of sheltered workshop or sheltered workstation as well as for settlement of transport of employees (for the employer) - § 60

Allowance for settlement of operational costs of a sheltered workshop or sheltered workstation as well as for settlement of transport of employees (hereinafter referred to as “allowance”) is provided to a legal entity or a physical entity, if this allowance is requested in writing not later than to the end of the first calendar month of the quarter following after the quarter for which the allowance is requested

The following costs are considered to be the operational costs of a sheltered workshop  or a sheltered workstation, for settlement of which the employer received an allowance: 

a) Hire and service cost connected with the hire cost,

b) Cost connected with obligatory revisions and object insurance cost, in which sheltered workshop or sheltered workstation is operated, if the object is owned by the employer,

c) Fuel and energy expenses,

d) Water and sewerage expenses and cost for waste removal and disposal,

e) Cost for transport of materials, finished products and transport related to service performance, 

f) Cost for payment of salary and insurance premium advance money for obligatory public health insurance, insurance premium for social insurance and obligatory contributions for retirement pension savings, paid by the employer in favor of employees being person with health handicap,

g) Cost for repairs and maintenance of an object, in which sheltered workshop or sheltered workstation is operated, if the object is owned by the employer and if these costs are related to the operation of sheltered workshop or sheltered workstation,

h) Cost for repairs and maintenance of the premises of sheltered workshop or sheltered workstation, if the premises are owned by the employer,

i) Cost related to assurance of administration of the sheltered workshop or sheltered workstation.

If a cost part is the value added tax a to the employer operating sheltered workshop or sheltered workstation, is not entitled to deduct the value added tax pursuant to a special regulation, the value added tax is considered to be the operational expense  of the sheltered workshop or sheltered workstation.

Costs for transport of employees are costs related to assurance of transport of employees with health handicap to the job performance place and back.  The allowance is not provided, if an allowance for transport to the workstation and back was provided pursuant to § 53b of the employment service act.

Yearly allowance amount, which is provided by the Office in the territory, of which a sheltered workshop or a sheltered workstation is established, is maximum:

- 2,5-multiple of the total work price pursuant to § 49 Section 4 of the employment service act calculated from the average salary of an employee in the economy of the Slovak Republic for the first up to third quarter of the calendar year preceding the  calendar year, in which the allowance is provided per person with health handicap  who performs the work within determined weekly work hours,  i. e. In  2013 allowance amount is 2 643,10 EUR.

- 5-multiple of the total work price pursuant to § 49 Section 4 of the employment service act calculated from the average salary of an employee in the economy of the Slovak Republic for the first up to third quarter of the calendar year preceding the  calendar year, in which the allowance is provided per person with health handicap, whose  ability to perform gainful activity is reduced for more than 70 % because of long-term unfavorable health condition and who performs the work within determined weekly work hours,  i. e. in  2013 je allowance amount 5 286,20 EUR.

The allowance is provided by relevant office pursuant to documents proving cost spent pursuant to Sections 2 up to 5 for the relevant quarter maximum in amount of 25 % of amounts determined in the Section 6, a to do 60 calendar days from the day of presentation of application related to allowance granting .

Fulfillment of obligations pursuant to § 70 Section 7 of the employment service act shall be proved by a legal entity or a physical entity once a year together with the first written request presented in the relevant calendar year. Legal entity or physical entity is obliged to inform the Office not later than within 30 calendar days about each change facts mentioned in § 70 Section 7 of the employment service act.



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