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Tax impacts on employment of handicapped people
Zatloukalová, Radka ; Tepperová, Jana (advisor) ; Vítek, Leoš (referee)
The aim of this thesis is to compare various options, how can companies meet the mandatory proportion of employment of handicapped people and also analyze tax impacts on companies considering the particular option they have chosen. The thesis is divided into five chapters, first of them is about free labor market and describes various options, how can companies meet the mandatory proportion of employment of handicapped people. Then the second chapter contains information about employers of handicapped people in protected labor market. The next chapter refers to so called protected working place, which is directly related to the possibility to receive purposeful contribution from the state. The last chapter of the theoretic part of the thesis is about tax relief for companies that employ handicapped people. Subject of the practical part of the thesis is to analyze accounting and tax data of real company and try to modify them based on hypothetical situation what will be changed in case of employment of handicapped person in this company. There are mainly tax impacts on the company analyzed.
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The Performance of Duties to Employ Disabled People by Employers in the Area of České Budějovice
LUTOVSKÁ, Gabriela
People with disabilities are among the group of people vulnerable to unemployment, especially the long-term one. On the labor market there is enhanced protection provided for people with disabilities. Act 435/2004 Coll., On Employment regulates the obligation of employers to employ people with disabilities. All employers who employ more than 25 employees must meet the mandatory proportion in the amount of 4 % of its total staff. There are three possible ways how to meet this proportion. Employers may directly employ people with disabilities; they may acquire goods or services from those employers who employ more than 50 % of people with disabilities; or they may apply the payment to the state budget. All these options are considered equivalent and can be combined. The aim of this work is to evaluate the fulfillment of the mandatory proportion among the employers in the district of České Budejovice in the past 5 years (2010 - 2014).
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