Article 6(1) of the Regulation on the establishment of a quota for the employment of persons with disabilities (Official Journal of the RS, No: 32/2007, 10.04.2007) stipulates that an employer may meet the quota only with employees with disabilities who have been registered for insurance in accordance with the Instruction for filling in the registration form for the insurance of persons with disabilities (Official Journal of the RS, No: 32/2007, 10.04.2007). Paragraph 2 further stipulates that only disabled persons who have been registered as disabled no later than the last day of the month are to be counted towards the quota for a given month.
I propose that this article be amended, as it seems absurd and illogical to me that an employer who otherwise employs a sufficient number of disabled persons, or even exceeds the required quota by employing disabled persons, should have to pay a contribution to encourage the employment of disabled persons equal to 70 per cent of the minimum wage for each disabled person whom he would have been obliged to employ in order to meet the quota laid down in Article 15 of the Decree establishing the quota for the employment of disabled persons, but who has not been registered as a disabled person in the invalidity insurance scheme.
In my view, the mere fact that an employer employs disabled persons is sufficient to establish that it meets the quota and does not have to pay a contribution. It happens that an employer, when declaring a disabled person or changing the information, simply overlooks and forgets to enter the code for the 'type of disability' in box 37 of the M-3 form and is therefore obliged to pay a contribution, in the same way as an employer who does not employ any disabled persons at all.
Article 6, in my opinion, has a destimulatory effect on employers, as they can be penalised by paying a contribution even though they meet or exceed the quota.