Zaměstnávání osob se zdravotním postižením
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Horylová, Jana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The goal of this thesis is to compare economic results of a company which draws contributions for employing disabled people with a company that does not meet the conditions to draw such contributions. The work aims to prove that employing disabled people need not be understood as the uttermost solution. The work is divided into four parts. The first chapter presents an introduction to the issue of employing disabled people. The next two chapters are dedicated to disability pensions and the question of securing contribution for employing disabled people. The final chapter describes the advantage of employing these people and the influence on the tax base.
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Import 04/07/2011
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Key WordsContribution for disabled persons, invalid pension, altered working ability, required percentage, recounted average manpower, reaching a decision to grant a contribution to a disabled person, fulfilment of obligatory percentage, tax reduction, longterm unfavourable state of health, health handicap.