Extract from the ANAF Instruction regarding the completion of the section relating to the amounts owed by legal entities with more than 50 employees for unclassified disabled persons:

3.1.6.In the event that the public authorities and institutions, legal, public or private persons have opted for the purchase of products or services made through their own activity by disabled persons employed in authorized protected units, on a partnership basis, for the obligation provided for in position 20 "Payments from legal entities for unclassified disabled persons" from the Nomenclature of payment obligations to the state budget, provided in annex no. 11 to the order, the form is completed as follows:

• in the situation where the value of the purchases is equivalent to the amount owed to the state budget, under the conditions provided for in art. 78 para. (3) lit. a) from Law no. 448/2006, republished, with subsequent amendments and additions, in the reporting month there is no obligation to declare position 20 "Payments from legal entities for persons with disabilities not classified" from the Nomenclature of payment obligations to the state budget, provided in annex no. 11 to order;
• in the situation where the value of the purchases is lower than the equivalent of the amount owed to the state budget, under the conditions provided for in art. 78 para. (3) lit. a) from Law no. 448/2006, republished, with subsequent amendments and additions, in the reporting month, at position 20 "Payments from legal entities for persons with disabilities not included" in the Nomenclature of payment obligations to the state budget, provided in annex no. 11 of the order, the difference between the equivalent of the amount owed to the state budget and the value of the purchased products and services is declared;
• in the situation where the value of the purchases is greater than the equivalent of the amount owed to the state budget, under the conditions provided for in art. 78 para. (3) lit. a) from Law no. 448/2006, republished, with subsequent amendments and additions, position 20 "Payments from legal entities for persons with disabilities not classified" from the Nomenclature of payment obligations to the state budget, provided in annex no. 11 of the order, it is not declared in the reporting month, and the difference in amounts is carried over to the following months by reducing the payment obligation.

According to art. 78 para. (3) lit. b) from Law 448/2006, legal entities that have at least 50 employees, that do not employ disabled persons in a percentage of at least 4% of the total number of employees, may opt for the purchase of products or services made by their own activity of disabled persons employed in authorized protected units, on a partnership basis, in an amount equivalent to the amount representing 50% of the gross minimum basic salary per country multiplied by the number of jobs in which disabled persons were not employed.

Thus, public authorities and institutions, legal entities, public or private, that do not employ disabled people, can opt for one of the following obligations:

1. to pay monthly to the state budget an amount representing the gross minimum basic salary for the country guaranteed in payment multiplied by the number of jobs in which they did not employ disabled persons;
2. to pay monthly to the state budget an amount representing the equivalent of at least 50% of the gross minimum basic salary per country guaranteed in payment multiplied by the number of jobs in which they did not employ disabled persons, and by the amount representing the difference up to the level the amount provided for in letter a) to purchase, on a partnership basis, products or services made through the own activity of disabled persons employed in authorized protected units."

Order no. 1423/2020 regarding the approval of the Authorization Procedure for protected units Effective from November 9, 2020 Published in the Official Gazette, Part I no. 1048 of November 9, 2020.

Given the:

• Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, republished, with subsequent amendments and additions;
• The methodological norms for applying the provisions of Law no. 448/2006 regarding the protection and promotion of the rights of persons with disabilities, approved by Government Decision no. 268/2007, with subsequent amendments and additions;
• Government Decision no. 1.002/2019 on the organization and operation of the National Authority for the Rights of Persons with Disabilities, Children and Adoptions;
• Report of the Directorate for the Rights of Persons with Disabilities within the National Authority for the Rights of Persons with Disabilities, Children and Adoptions no. 20.959/DDPD/SCICDPD/ARI of 1.09.2020, pursuant to art. 15 para. (3) from Government Decision no. 81/2020 on the organization and operation of the Ministry of Labor and Social Protection, with subsequent additions, the Minister of Labor and Social Protection issues the following order:
  • Art. 1. - The Authorization Procedure for authorized protected units, set out in the annex that is an integral part of this order, is approved.
  • Art. 2. - On the date of entry into force of this order, Order of the Minister of Labour, Family and Social Protection no. 1,372/2010 regarding the approval of the Authorization Procedure for protected units, published in the Official Gazette of Romania, Part I, no. 676 of October 5, 2010, with subsequent amendments and additions, is repealed. Art. 3.

This order is published in the Official Gazette of Romania, Part I.