On 25 September 2026, the State Tax Service published detailed guidance on the preparation and submission of the Report on Accrual, Calculation, and Payment of the Levy for Supporting Employment of Persons with Disabilities. The levy, mandated by the Law on Employment of Persons with Disabilities, applies to employers who do not meet the statutory quota of disabled employees. The guidance specifies the reporting form, calculation methodology, deadlines, and the electronic submission channels via the Electronic Cabinet. It also addresses common errors identified during previous reporting periods.
Key Takeaways
- Quarterly Reporting Requirement: Employers must submit the report quarterly, within 40 calendar days after the end of each reporting quarter.
- Calculation Base: The levy is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the minimum wage.
- Electronic Submission Mandatory: Paper submissions are no longer accepted; all reports must be filed through the Electronic Cabinet using a qualified electronic signature.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement