According to Law 448, companies with at least 50 employees are required to hire persons with disabilities in a percentage of at least 4% of the total number of employees. If they do not comply, they can choose to meet their legal obligations in two ways: 1) pay the full amount to the state budget, calculated according to a specific mechanism, or 2) pay 50% of the amount owed to the state, while redirecting the remaining difference towards the purchase of products or services made by persons with disabilities employed in authorized protected units (UPA).

According to ANAF data, in 2022, approximately 492,000 million euros were collected into the state budget based on the disability quota. Half of this fee could be used to support the activities of UPA, structures that provide inclusive jobs for people with disabilities, directly contributing to their socio-professional integration, which means long-term positive impact and contribution to achieving the Sustainable Development Goals 10 – Reduced Inequality, 8 – Decent Work and Economic Growth, and 17 – Partnerships for the Goals. Thus, for a company, collaboration with UPA means not only budget savings but also a commitment to responsibility and community involvement, turning a fundamental sustainability goal into reality: "Leave No One Behind."

We will discuss the barriers to the development of the UPA sector in Romania and market best practices in this webinar, providing a complementary perspective on the topic, with viewpoints from UPA, the tax consultant, and the public regulatory authority.

By attending this webinar, you will learn about:

  • Employment for People with Disabilities: Only 11.3% of disabled individuals in Romania are employed, with lower rates of 7.38% working under formal contracts​, Companies with 50+ employees must employ at least 4% disabled individuals or contribute financially if they cannot meet this quota​;

  • Social Enterprises and Protected Units: Protected units and social enterprises serve vulnerable groups by providing meaningful employment and contributing to community welfare​, There are 2,695 social enterprises and 218 social insertion enterprises in Romania, with significant employment of people from vulnerable backgrounds​;

  • Fiscal Risks and Protections for Businesses: Businesses can mitigate fiscal risks by setting clear contract clauses with protected units, ensuring compliance with legal and quality standards, and securing authorization documents periodically;

  • Legal Framework: Romanian law, specifically Law No. 448/2006, outlines obligations and tax incentives for companies employing people with disabilities, allowing them to purchase from authorized protected units as an alternative to the employment quota​;

  • Socially Responsible Purchasing: Companies can support social inclusion by sourcing products from certified social enterprises and protected units, many of which reinvest profits into social missions, benefiting local communities​;

About the guest speaker

Angela Achiței has been leading the ADV Romania Foundation for over 20 years, one of the largest organizations specializing in the social economy. She is one of the promoters of the social economy law in Romania and social entrepreneurship in the Republic of Moldova, developing over time, under the foundation’s umbrella, three social enterprises under the brands UtilDeco, JobDirect, and WISE.travel. Over 150 people with disabilities have been employed on the labor market and in their own social insertion enterprise, which is also authorized as a protected unit, UtilDeco.

Angela Achiței, along with her team, established the ADV Academy and the Social Enterprise Accelerator, which has contributed to the creation of 48 social enterprises in Romania, the Republic of Moldova, and Ukraine. She is a founding member of AFIN IFN S.A., the first non-bank financial institution with Romanian capital dedicated to the social economy sector. In 2016, she won the EY Social Entrepreneur of the Year award, and in 2021, the organization she leads was one of the finalists in the European "Social Economy Award" competition.

She lives by the principle: "What we do day by day... defines our future!"
Luciana Rainov joined the BirișGoran team in 2013, and as a senior lawyer, she provides assistance in matters of taxation, labor, and contracts. With over 9 years of experience, Luciana specializes in individual taxation, international taxation, and tax procedures, advising clients from various fields on issues related to their daily operations, as well as participating in projects such as tax disputes, assistance during tax audits, reviews, and drafting contracts.

Luciana obtained her law degree in 2010 from Université Paris 1 Panthéon-Sorbonne through the Franco-Romanian Legal College, and in 2011, she obtained her law degree from the University of Bucharest, Faculty of Law. In 2011 and 2012, Luciana obtained two master’s degrees from Université Paris 1 Panthéon-Sorbonne via the Franco-Romanian Legal College, in European Law and European Business Law, respectively.

Luciana has been a member of the Bucharest Bar since 2012.

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