Promoting the employment of people with disabilities not only provides them with stable careers and income, but also fosters social equality and offers organizations tax benefits. Many organizations may not be aware that legally employing people with disabilities allows for greater tax deductions than usual. This article will explain the benefits of employing people with disabilities and the associated conditions.  

Employment of people with disabilities in accordance with the law. 

The Act on the Promotion and Development of the Quality of Life for Persons with Disabilities stipulates that employers or establishments with  100 or more employees must employ persons with disabilities at a rate prescribed by law, or implement other alternative measures supported by law.  

Employing people with disabilities is part of promoting corporate social responsibility  (CSR)  and creating inclusive organizations. 

How much tax deduction can you get for employing a person with a disability ?  

Employers or companies that hire people with disabilities according to the criteria stipulated by law can deduct up to twice  (200%) of the actual expenses incurred in hiring people with disabilities when calculating corporate income tax,  under the government's measures to promote the employment of people with disabilities .  

For example, 

• The company pays disabled employees  180,000  baht per year. 

• These expenses, up to 360,000  baht, can be deducted from taxes.  

This results in a lower tax burden for businesses and increases the incentive to hire people with disabilities. 

Important conditions for claiming tax benefits: Employers should check the following conditions.  

1. People with disabilities must have a disability identification card.  Employees who are disabled must be registered and possess a legally valid disability identification card. 

2. Real employment means  actual work, actual wages paid, and verifiable proof of payment. 

3. Follow the guidelines of the relevant agencies.  Employment must comply with the conditions set by the government agency responsible for promoting and developing the quality of life for people with disabilities. 

4. All necessary documentation is provided. Important documents should be stored properly, such as: 

• Employment contract 

• Copy of disability identification card 

• Proof of wage payment 

• Documents related to claiming tax benefits. 

Benefits received by the organization. 

In addition to tax benefits, employing people with disabilities also benefits organizations in many other ways, such as: 

• Create a positive corporate image. 

• Promote diversity and equality in the workplace. 

• Increase opportunities to access talented personnel. 

• Supporting sustainability policies  (ESG). 

Employing people with disabilities is more than just complying with the law; it's about creating opportunities and equality in society, while also providing organizations with tax benefits. Organizations can deduct up to twice the actual amount spent on employing people with disabilities,  provided  they meet legal requirements. 

Therefore, organizations planning their tax and human resource strategies should not overlook measures to promote the employment of people with disabilities, as this creates shared value for both businesses and society in the long term.