DISABLED persons are often wrongly perceived as 'liabilities' and whose welfare needs to be taken care of by their families or the government.

In fact, given a chance, they too can contribute to the country's economic development.

But sadly due to some restrictions, which are not entirely related to their disability, the disabled are invariably sidelined when it comes to employment and this is causing massive economic loss to the world.

The World Bank estimates that in 2000 there was a total loss of between RM5.2 trillion and RM7.37 trillion in gross domestic product worldwide due to the exclusion of the disabled from the mainstream society.

For Malaysia, the figures are estimated between RM4.48 billion and RM6.38 billion.

The Association of Chartered Certified Accountants (ACCA) in its guidebook on Personal Finance noted that in recognising the potential of the disabled persons, the Government launched a Code of Practice for the Employment of Disabled Persons in the Private Sector (Kod OKU) in 2001.

Objectives

Among the objectives outlined in the code:

- To provide guidelines on job placement for the disabled persons in the private sector. The guidelines are meant for the government agencies, employers, trade unions and the disabled persons.

- To create and increase awareness among employers in the private sector so that more job opportunities would be given to the disabled.

- To inculcate awareness among the disabled on the importance of learning skills and gaining knowledge to make themselves employable.

As for the employment of disabled persons in the public sector, the Government has issued a Government Services Circular No. 10/1998 allocating at least 1 percent of the job opportunities for the disabled.

Financial incentives

Apart from job opportunities, there are also financial incentives for both employers and the disabled as described in the following legislations:

* Income Tax Act, 1967

Generally, an eligible resident taxpayer can claim RM8000 in personal relief for own self, RM3000 for spouse and RM1000 for a child. In the event the taxpayer is disabled, a further deduction of RM5000 is allowed.

However, if the spouse is disabled an additional RM2500 is allowed and if the child is disabled, a relief of RM5000 is allowed.

On top of that, a maximum relief of RM5000 is also allowed for the purchase of necessary basic support equipment for the disabled taxpayer or for the disabled spouse, child or parents.

For the employers, they will enjoy double tax deductions for the remuneration paid to each disabled employee and for the training of any disabled person who is not an employee.

* Employment Provident Fund (EPF) Act, 1991

EPF has a special withdrawal scheme for those who become physically or mentally incapacitated.

Under this scheme, members are allowed to withdraw all of their savings in a bid to ease their financial burden. However, strict guidelines are imposed where the disabled person has to provide or submit the following documents:

1. Form 9B (AHL);

2. Form (3A) (AHL);

3. A medical report issued by a doctor. The report must confirm one's level of incapacitation and disability to work, and his/her current health status;

4. Identification Card;

5. Photocopy of Resignation Letter or Termination of Service from the employer; and

6. A copy of the savings account book or current account statement for accounts, which is still active.

After all the requirements are fulfilled, EPF will directly deposit the money into the disabled person's bank account. On top of that, as a compassionate gesture, EPF would also pay the disabled person an additional RM5000

* Employees Social Security (Socso) Act, 1969

Socso provides an employment injury insurance scheme that provides protection against:

- accidents while traveling in the course of doing work

- accidents while at the workplace; or

- occupational diseases from exposure to various hazards at work. For example, the loss of hearing due to exposure to excessive noise at the work place.

If an accident leads to permanent disability, the employees will be entitled to permanent disability benefit.

According to the information available on Socso's website, if the permanent disablement is assessed to be 100 percent, the daily rate is equivalent to 90 percent of the average assumed daily wage, subject to a minimum daily rate of RM10.

Documents

To qualify for the benefit, the disabled person has to provide the following documents:

- A written application to the local Socso office for reference to the Medical Board;

- medical report; and

- a claim form (Form 10).

These legislations - Income Tax Act, 1967, Employment Provident Fund Act, 1991 and Employees Social Security Act, 1969 are all designed to protect those with disability, either congenital or by accident at the work place.

The coverage is also extended to close family members such as spouse, children and parents in order not to burden them with additional financial responsibilities.

What needs to be done now is to provide more employment opportunities for the disabled.

While reducing the loss on the gross domestic product, the employment opportunity will give them a chance to prove their capabilities, which is often overlooked by the society.

- Reproduced with permission from Bernama