Montenegro: Employment of persons with disability and tax incentives

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Montenegro: Employment of persons with disability and tax incentives

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Jelena Zivkovic

In line with the Law on Professional Rehabilitation and Employment of Persons with Disability, companies with 20 to 50 employees are obliged to employ at least one person with a disability. Furthermore, a company with 50 or more employees has the obligation for at least 5% of its workforce to comprise people with disabilities.

Companies that are not following this regulation are obligated to calculate and pay a special contribution for professional rehabilitation and employment of disabled people.

This contribution is 20% of the average monthly salary in Montenegro.

On the other hand, the government is providing following incentives in case of employment of disabled people:

  • Funds for the adaptation of the workplace for the disable person(s).

  • Credit funds for purchase of machinery, equipment and tools.

  • Co-financing of funds for financing disabled person's assistant.

  • Subventions of salary for disable person(s) as follows: 75% of gross salary for a person with at least 50% of disability in first year, 60% in the second year and 50% in following years.

Jelena Zivkovic (jelena.zivkovic@eurofast.eu)

Eurofast Global, Podgorica office

Tel: +382 20 228 490

Website: www.eurofast.eu

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