Obligatory contributions made by employers to the State Fund for the Rehabilitation of Disabled People as financial and legal incentives

Abstract

The paper analyzed legal regulations concerning obligatory payments made by employers to the State Fund for the Rehabilitation of Disabled Persons which serve the purposes related to the rehabilitation of disabled people. These goals are pursued in various ways. In the first place, the obligation to pay is to motivate employers to employ as many disabled people as possible. The implementation of the goals related to the rehabilitation of disabled persons is also to be achieved by introducing the obligation to make payments in a situation where the employer commits behavior that is negatively assessed from the point of view of the statute. In connection with the obligatory contributions, there is a doubt about their legal nature, including the legitimacy of treating them as an element of the financial and legal incentives system. The authors stated that by introducing new legislative solutions in the field of supporting the employment of disabled people, the legislator does not maintain the coherence of legal solutions.