Question List:
Question 1: What if it doesn't work out?
Question 2: Tax incentives
Question 3: Liability issues
Question 4: Have other businesses enjoyed success?
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  Frequently Asked Questions - Employers

Question 1: What if it doesn't work out?
The Employment Specialist will make all efforts to match the skills of the client with the functions of the job. This is why we prescreen and assess each individual coming into our program in order to understand his or her competencies clearly. Businesses generally allow the Employment Specialist to perform a task analysis of the job. These two elements of job development provide the information needed to ensure a sound job placement. However, changes in the job or the employee may lead the employer to reevaluate the placement. The employee with a disability is held to the same laws and practices as other employees. The employee must perform the essential functions of the job including restructured positions, must abide by rules of safety in the workplace, and must follow rules of personal comportment required of all employees in the workplace.

The best outcomes come from a partnership between the Employment Specialist and the manager or employer in conjunction with the employee. The employment support plan may be long-term or for a limited time. In either case, the Employment Specialist will introduce systems of communication with the employer and the employee in order to be as actively involved as necessary. An employee who received short-term employment assistance at the beginning of his employment will have the option of reintroducing such support as necessary. With the communication system in place, many difficulties may be preempted by retraining or other supports provided by the Employment Specialist and other community and professional supports as necessary. Of course, the decision regarding employee performance and the needs of the business remains exclusively that of the employer at all times.

Question 2: Tax incentives
The following is quoted from the Department of Labor website. Title page "Incentives". The Department of Labor also provides links and contact information for the Internal Revenue Service for more in depth information. There are three tax incentives available to help employers cover the cost of accommodations for employees with disabilities and to make their places of business accessible for employees and/or customers with disabilities.

Small Business Tax Credit: IRS Code Section 44, Disabled Access Credit

What is it? Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities.

Architectural/Transportation Tax Deduction: IRS Code Section 190, Barrier Removal

What is it? Businesses may take an annual deduction for expenses incurred to remove physical, structural, and transportation barriers for persons with disabilities at the workplace.

Who is eligible? All businesses are eligible.

Work Opportunity Tax Credit (WOTC)

What is it? The Work Opportunity Tax Credit (WOTC) provides a tax credit for employers who hire certain targeted low-income groups, including vocational rehabilitation referrals, former AFDC recipients, veterans, ex-felons, food stamp recipients, summer youth employees, and SSI recipients.

How does it apply to persons with disabilities? Employers that hire individuals who are SSI recipients or certified vocational rehabilitation (VR) referrals and meet all of the criteria described below may claim the WOTC.

A VR referral is certified by the State Employment Security Agency (SESA) as: having a physical or mental disability resulting in a hindrance to employment, and referred to an employer upon completion of or while receiving rehabilitative services, pursuant to the Vocational Rehabilitation Act of 1973, as amended.

What is the amount? An employer may take a tax credit of up to 40 percent of the first $6,000, or up to $2,400, in wages paid during the first 12 months for each new hire.

What are the effective dates? June 1999 through December 1, 2001. This program is subject to yearly Congressional renewal.

What are the Minimum Employment Requirements? Eligible employees must work 180 days or 400 hours; summer youth must work 20 days or 120 hours. A partial credit of 25 percent for certified employees who worked at least 120, but less than 400 hours may be claimed by the employer.

What agency provides the WOTC certification? The local State Employment Security Agency (SESA).

How do I file for this credit? Complete and submit IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, to your local SESA.

How does it work?

The employer determines likely eligibility by including the WOTC Pre-Screening Notice as part of the application process. On or before the day employment is offered, the Pre-Screening Notice must be signed by the employer and employee and mailed to the SESA within 21 days after the employee begins work. The employer documents eligibility (based on information received from the employee) and submits documentation to the SESA. SESA certifies which individuals are eligible for WOTC, and notifies the employer in writing for purposes of filing the tax credit.

Where can I obtain IRS Form 8850? Call 800-829- 1040 (voice) or 800-829-4059 TTY or visit the IRS Website at http://www.irs.ustreas.gov/prod

Question 3: Liability issues
Some employers worry that hiring people with disabilities is potentially risky and expensive but this is not the case. In 1973, 1981, and 1990, DuPont conducted surveys asking employers to compare safety and overall job performance of their workers with disabilities vs. workers without. Each time, their surveys returned the same result: workers with disabilities rated equal to or better than their co-workers without disabilities. DuPont also found that most people with disabilities required no special accommodations, and for those who did, the cost was minimal or much lower than employers had expected. In short, hiring people with disabilities was neither risky nor expensive.

Question 4: Have other businesses enjoyed success?
The Employment Training Program has been in the business of placing individuals with disabilities into competitive employment for over 25 years. Our goal in working with individuals is to assess their skills and place that person in a job where they have the ability to perform the essential functions of the position (in some cases after some brief job training and/or job coaching support). Over the years we have successfully placed hundreds of disabled workers in many different work environments where they have become valuable assets to the companies that employ them. When job skills are matched with the right type of work environment, long-term employment often occurs. In most cases, businesses have been very happy with the individuals we have placed with them and have appreciated our support and consultation when necessary. There are studies that show that when a motivated disabled individual is placed in the right environment, outcomes equal or exceed that of other workers. The Employment Training Program would welcome the opportunity to work with you to create a job opportunity and positive work environment for our clients.

 

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