Georgia Proposes Hiring Personal Assistants for People with Disabilities Under Service Contracts
Georgia’s parliament will consider amendments on engaging personal assistants for people with disabilities under service contracts. The tax rate will be 2% or 18%, depending on the status.
Gurban Gurbanzadeh2 min read
Georgia’s parliament will consider next week amendments to the Law on the Rights of Persons with Disabilities that would provide for hiring personal assistants for people with disabilities under service contracts instead of employment agreements.
A personal assistant supports a person with a disability. Such a specialist is most often hired by an institution or school and provided at the request of the person with a disability or their guardian.
The explanatory note states that current legislation does not clearly define what type of agreement should be concluded between the legal entity providing the service and the personal assistant.
Given that the activity of a personal assistant is, by its nature, a service, concluding a service agreement with the person with a disability, rather than an employment contract, is a more flexible and effective way to meet their needs.
The authors of the amendments also propose establishing tax rules for cases in which a personal assistant operates as an individual or as an entrepreneur with small-business status.
Under the proposed changes, when an agreement is concluded with a personal assistant as an individual, the tax will be 2%. If the agreement is concluded with a legal entity, an 18% rate will apply, as with an employment contract.
For the amendments to enter into force, parliament must adopt them in three readings, after which the document will be signed by the president of Georgia.
Source: sputnik-georgia.ru
