{"id":9301,"date":"2024-11-04T15:44:37","date_gmt":"2024-11-04T15:44:37","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=9301"},"modified":"2024-11-06T08:30:32","modified_gmt":"2024-11-06T08:30:32","slug":"rehabilitacios-hozzajarulas-adooptimalizalas-es-megvaltozott-munkakepesseguek-integralasa-mentor-bevonasaval","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/rehabilitacios-hozzajarulas-adooptimalizalas-es-megvaltozott-munkakepesseguek-integralasa-mentor-bevonasaval\/","title":{"rendered":"Rehabilitation contribution - tax optimisation and integration of people with disabilities through mentoring"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9301\" class=\"elementor elementor-9301\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1da58600 e-flex e-con-boxed e-con e-parent\" data-id=\"1da58600\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70e47788 elementor-widget elementor-widget-text-editor\" data-id=\"70e47788\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p><br \/>The employer must, in the case of <strong>compulsory payment of a rehabilitation contribution<\/strong>, if the average statistical number of its employees is less than <strong>more than 25 persons <\/strong>(e.g. also for 25.1 persons), but less <strong>employ a worker with a disability<\/strong>than 5 percent of the average statistical headcount, but this <strong>include a worker employed as a rehabilitation mentor <\/strong>as well.<\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"has-medium-font-size\"><strong>How much is that?<\/strong><\/p>\n<p><\/p>\n<p><\/p>\n<p><strong>Let's look at an example of how to calculate the exact amount of the rehabilitation contribution <\/strong>for the first quarter, one person with a disability and one person with a rehabilitation mentor for an employer with an average statistical headcount of 50:<\/p>\n<p><\/p>\n<p><\/p>\n<p>On 1 January 2024, the first day of the year in question, the minimum statutory basic wage is HUF 266,800 for full-time employment. Nine times this amount is HUF 2 401 200, which is the amount on which our calculation is based.<\/p>\n<p><\/p>\n<p><\/p>\n<p>If 50 people are employed, the employer would be exempted from paying the rehabilitation contribution if the mandatory employment level of 5% is reached, which corresponds to 2.5 people. In our example, the employer employs 1 mentor and 1 disabled worker, so there is a shortfall of 0.5 workers compared to the mandatory employment level, so the annual liability for rehabilitation contribution is 0.5 x 2 401 200 = 1 200 600 HUF, multiplied by the shortfall times 9 times the annual minimum wage. Given that the advance on the rehabilitation contribution is payable quarterly, the amount payable for the first quarter in the example is 25 % of the latter amount, i.e. HUF 300 150. Of course, for the subsequent quarter, it is necessary to establish the average statistical number again in order to calculate the exact amount of the payment obligation.<\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"has-medium-font-size\"><strong>Why is it beneficial to use a rehabilitation mentor in addition to tax optimisation?<\/strong><\/p>\n<p><\/p>\n<p><\/p>\n<p>The use of a rehabilitation mentor by an employer is not only <strong>is beneficial because it can reduce the amount of the rehabilitation contribution<\/strong>, so the <strong>tax optimisation <\/strong>but can also help to ensure that, through the provision of favourable working conditions and counselling methods for workers with a disability <strong>build a sustainable workplace<\/strong>, where work is not stressful for workers with disabilities, so their work supports the success of the company.<\/p>\n<p><\/p>\n<p><\/p>\n<p><strong>The rehabilitation mentor<\/strong>, as a concept <strong>Introduced into the legislation from 1 January 2021<\/strong>, from that date <strong>employers can reduce or even eliminate their payment obligations <\/strong>by employing such an employee. This legislative amendment was necessary in order to give some incentive to the legislator to ensure that employers can do much to ensure that employees who are not fully fit can find a safe and secure job. This principle, moreover, coincides with a secondary objective of the PWD (other than to provide social security benefits for people with permanent health problems), which is to return to work all those whose condition and will allow it.<\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"has-medium-font-size\"><strong>What are the requirements for a rehabilitation mentor?<\/strong><\/p>\n<p><\/p>\n<p><\/p>\n<p>For the rehabilitation mentor <strong>you must have an employment contract <\/strong>for the employer in question, which <strong>at least 4 hours a day<\/strong>, and the title of this job is included in your contract. It is important that <strong>may not be an executive officer<\/strong>! The legislation also sets out the qualifications that mentors must have. The common feature of the qualification requirements is that the performance of the activity is subject to a higher education qualification (university or college), the rules for which are detailed in Annex 3, point I, point 1 of the Mmr:<\/p>\n<p><\/p>\n<p><\/p>\n<p><a>\u00b7<\/a> a degree in the humanities, social sciences, economics, medicine, health sciences, law, public administration or<\/p>\n<p><\/p>\n<p><\/p>\n<p>- Teacher, teacher, special education teacher qualifications,<\/p>\n<p><\/p>\n<p><\/p>\n<p>- employment adviser, labour relations adviser,<\/p>\n<p><\/p>\n<p><\/p>\n<p>- human resources manager,<\/p>\n<p><\/p>\n<p><\/p>\n<p>- educational rehabilitation consultant,<\/p>\n<p><\/p>\n<p><\/p>\n<p>mental health professional,<\/p>\n<p><\/p>\n<p><\/p>\n<p>- occupational rehabilitation counsellor,<\/p>\n<p><\/p>\n<p><\/p>\n<p>- human and technical adviser on occupational rehabilitation,<\/p>\n<p><\/p>\n<p><\/p>\n<p>- rehabilitation engineer.<\/p>\n<p><\/p>\n<p><\/p>\n<p>To enable the employer to<strong> benefit from a payment discount<\/strong>, <strong>at least 1<\/strong>, on <strong>up to 12 people <\/strong>may employ a rehabilitation mentor, depending on how many other disabled or disabled employees it has.<\/p>\n<p><\/p>\n<p><\/p>\n<p class=\"has-medium-font-size\"><strong>What are the tasks of a rehabilitation mentor?<\/strong><\/p>\n<p><\/p>\n<p><\/p>\n<p>The forms of vocational rehabilitation services, including <strong>the rules of mentoring <\/strong>- are set out in detail in point 1.5 of Annex 2 to the PWD:<\/p>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>where necessary, to assist in the retention of trainees, avoid drop-outs, facilitate integration into the workplace, provide training, support <strong>job retention <\/strong>to help, <strong>the follow-up<\/strong>, as well as the organisation of services supporting individual rehabilitation, and the organisation of access to tools to help people with living and working conditions by the mentor,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>other <strong>using counselling methods and tools to help <\/strong>the mentor to promote labour market integration and employer acceptance of people with disabilities,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>other young people with reduced working capacity, disabilities or special educational needs, as determined by the employer <strong>tasks to help them integrate and keep their jobs.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<p><\/p>\n<p>As can be seen from the above tasks, if they are implemented, <strong>the mentor's activities can make a significant contribution to <\/strong>in order, <strong>to help the person with a health problem find and keep their place in the work environment again<\/strong>. However, it is not only the above-mentioned two pieces of legislation that can provide guidance for a successful rehabilitation mentor. Government Decree 327\/2012 (16.11.2012) (which describes the accreditation and budgetary support rules for employers who wish to employ persons with a disability) further details the tasks in which the rehabilitation mentor - in addition to the rehabilitation counsellor - can play in the now accredited employer to ensure the successful employment of workers who use this service. One of these tasks is to carry out a <strong>setting up a personal rehabilitation plan<\/strong>, which determines the direction of rehabilitation employment, based on the complex assessment made by the medical expert body.<\/p>\n<p><\/p>\n<p><\/p>\n<p>Personal rehabilitation<strong> plan takes into account <\/strong>among others <strong>in addition to the qualifications required for the job <em>capabilities<\/em> is<\/strong>, <strong>taking into account your interests, your personality traits <\/strong>designed for <strong>a career plan<\/strong>, which ensures your professional progression according to the needs of the labour market. In partnership with the rehabilitation counsellor, the following can therefore be defined <strong>short- and long-term goals <\/strong>with regard to the workplace and the employee concerned, and work together to identify any obstacles or barriers that may arise during employment and draw up a plan to overcome them. This personal rehabilitation plan <strong>need to be reviewed at least once a year<\/strong>, to summarise the experience so far and discuss possible changes.<\/p>\n<p><\/p>\n<p><\/p>\n<p><strong>The rehabilitation mentor <\/strong>not only with the employee, but <strong>have contact with the family, if necessary<\/strong>, assessing needs, identifying the areas in the worker's life where he or she needs most help, the skills that can be developed and the related <strong>also provide information on the possibilities<\/strong>social, labour, health, etc. standards. <strong>If necessary, act as an intermediary between the employer and the rehabilitation body <\/strong>to make the worker's rehabilitation as successful and satisfactory as possible. If the person with a disability does not remain in the employer's employment, he or she must at least <strong>6 months of assistance to<\/strong>to ensure that the worker is offered the most favourable employment opportunity according to his or her condition, if needed.<\/p>\n<p><\/p>\n<p><\/p>\n<p><strong>Under rehabilitation employment <\/strong>the employer's rehabilitation <strong>a combination of counselling and rehabilitation mentoring<\/strong>, per disabled worker <strong>must provide at least an average of 30 minutes per month<\/strong>. A person performing the role of a rehabilitation mentor is obliged to attend training organised by the Government Office every year.<\/p>\n<p><\/p>\n<p><\/p>\n<p>Beyond the fact that <strong>hiring a rehabilitation mentor is a big help <\/strong>for a worker with reduced working capacity, <strong>of course also very beneficial for the employer<\/strong>, in the event that you are otherwise liable under the law <strong>payment of the rehabilitation contribution<\/strong>but does not intend to replace its full payment obligation by employing workers with reduced working capacity.<\/p>\n<p><b>Author<\/b>: \u00c1gnes Truzsi, payroll clerk<\/p>\n<p><\/p>\n<p><\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n<p><\/p>\n<p><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A munkaad\u00f3nak abban az esetben k\u00f6telez\u0151 a rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s megfizet\u00e9se, amennyiben az \u00e1ltala foglalkoztatottak \u00e1tlagos statisztikai l\u00e9tsz\u00e1ma a 25 f\u0151t meghaladja (pl. 25,1 f\u0151 eset\u00e9n is), de kevesebb megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 munkav\u00e1llal\u00f3t alkalmaz, mint az \u00e1tlagos statisztikai l\u00e9tsz\u00e1m 5 sz\u00e1zal\u00e9ka, \u00e1m ebbe bele\u00e9rtend\u0151 a rehabilit\u00e1ci\u00f3s mentork\u00e9nt foglalkoztatott munkav\u00e1llal\u00f3 is. Mennyi az annyi? N\u00e9zz\u00fcnk egy p\u00e9ld\u00e1t is [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berszamfejtes"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s \u2013 ad\u00f3optimaliz\u00e1l\u00e1s \u00e9s megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171ek integr\u00e1l\u00e1sa mentor bevon\u00e1s\u00e1val - ICTEuropa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/rehabilitacios-hozzajarulas-adooptimalizalas-es-megvaltozott-munkakepesseguek-integralasa-mentor-bevonasaval\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s \u2013 ad\u00f3optimaliz\u00e1l\u00e1s \u00e9s megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171ek integr\u00e1l\u00e1sa mentor bevon\u00e1s\u00e1val - ICTEuropa\" \/>\n<meta property=\"og:description\" content=\"A munkaad\u00f3nak abban az esetben k\u00f6telez\u0151 a rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s megfizet\u00e9se, amennyiben az \u00e1ltala foglalkoztatottak \u00e1tlagos statisztikai l\u00e9tsz\u00e1ma a 25 f\u0151t meghaladja (pl. 25,1 f\u0151 eset\u00e9n is), de kevesebb megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 munkav\u00e1llal\u00f3t alkalmaz, mint az \u00e1tlagos statisztikai l\u00e9tsz\u00e1m 5 sz\u00e1zal\u00e9ka, \u00e1m ebbe bele\u00e9rtend\u0151 a rehabilit\u00e1ci\u00f3s mentork\u00e9nt foglalkoztatott munkav\u00e1llal\u00f3 is. Mennyi az annyi? 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