When an employer thinks about hiring a person with a disability, one of the first issues that comes up for them is the term "reasonable accommodation". These two words put fear into the minds of business owners, HR managers, and senior managers. How much is it going to cost?
A reasonable accommodation is a modification or adjustment to a job, the work environment, or the way things are usually done that enables a qualified individual with a disability to enjoy an equal employment opportunity. The ADA requires reasonable accommodation in three aspects of employment: 1) to provide equal opportunity in the application process; 2) to enable a qualified individual with a disability to perform the essential functions of a job; and 3) to enable an employee with a disability to enjoy equal benefits and privileges of employment.
A reasonable accommodation can take on many forms. Examples include making existing facilities accessible, job restructuring, modified work schedules, acquiring or modifying equipment, changing training materials, providing interpreters, or reassignment to a vacant position.
Many employers believe that the cost to their business would be thousands of dollars to provide accommodations. The fact is that is rarely the case. The Job Accommodation Network (JAN) reports that two thirds of accommodations cost less than $500, with many costing nothing at all.
Here is an example of how an accommodation request can be met (based on a true case):
An employer has a strict tardiness policy. Employees who are more than three minutes late in reporting to work or returning from lunch more than 14 times a year will be fired. An employee with a bone disorder and confined to a wheelchair is often late, due to the lack of handicap parking spaces. The employee tries to arrive to work early, but even still the closer parking spaces are already taken. Narrow aisles in the building also make wheelchair navigation difficult. The employee requests an accommodation from the employer: an extra 15 minutes to return from lunch. In this case, the extra 15 minutes is a reasonable accommodation and does not create a hardship on the employer.
Requests for reasonable accommodations can arise at any time, not just when hiring a new employee. As current employees grow older, sustain injuries, or develop illness, accommodations may be needed.
For assistance in determining accommodations, contact your local VocRehab Vermont office, www.vocrehabermont.com. They have staff that can assist you.
There are tax incentives available to help employers cover accommodation costs for employees and/or customers with disabilities to make their business environment accessible.
Architectural/Transportation Tax Deduction - businesses may take an annual deduction for expenses incurred to remove physical, structural and transportation barriers for persons with disabilities. Examples include: accessible parking spaces, bathrooms that are accessible, making walkways at least 48 inches wide, or providing accessible entrances to buildings. The IRS allows a deduction of up to $15,000 per year for qualified expenses.
Small Business Tax Credit - small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities. The tax credit can be used for a variety of costs including: sign language interpreters, readers, purchase of adaptive equipment, print materials in alternate formats, removal of architectural barriers in building/vehicles or other similar services such as a job coach or use of a co-worker to provide support to an employee with a disability. The credit is 50% of expenditures over $250 but not to exceed $10,250 for a maximum benefit of $5,000.
Work Opportunity Tax Credit - provides a tax credit for employers hiring individuals from certain targeted groups including an employee receiving Social Security Income (SSI) or who is a certified vocational rehabilitation (VR) participant, after certification is received from the State Employment Security Agency (SESA)
For more information on these tax credits, you should consult an accountant.
Additional resources:
The Internal Revenue Service, at www.irs.gov
VT Department of Labor, WOTC Certifying Unit, phone: 802-828-5277.
