Fondul de handicap: de la obligație fiscală la instrument de incluziune pe piața muncii
The Disability Fund: from a tax obligation to a tool for inclusion in the labour market

Summary/Abstract: Although commonly referred to in tax practice as the “disability fund”, the mechanism regulated by Law No. 448/2006 on the protection and promotion of the rights of persons with disabilities (hereinafter, “Law No. 448/2006”) does not constitute a separate fund. Rather, it represents a monthly amount payable to the state budget by certain employers which fail to comply with the statutory requirement to employ people with disabilities. Beyond the calculation mechanism, legislation seeks to transform the employment of persons with disabilities from a social policy objective into a concrete legal responsibility for employers.

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