Subsidies for Employing Persons with Disabilities: Limits and Accounting

The Lithuanian Employment Service provides targeted financial support for businesses that hire persons with disabilities or adapt workplaces for current employees. This support encompasses monthly wage subsidies, funding for equipment and accessibility adjustments, and compensation for personal work assistants.

Wage subsidies are calculated based on the employee's evaluated level of participation and work capacity. Employers can receive 50%, 60%, or 75% of the calculated insurable income. Under Article 41(2) of the Republic of Lithuania Law on Employment, the monthly subsidy amount is capped at 1.5 times the statutory minimum monthly wage (MMA).

For physical and technical adaptations, employers can apply for workplace modification subsidies. Purchasing, designing, and installing assistive technology and specialized equipment can be financed up to 31 MMA (up to EUR 35.7 thousand per workplace). In addition, up to EUR 5.4 thousand (up to 4.7 MMA) is available for adjusting accessibility in buildings, premises, and common areas. Where assistance is required based on an evaluation by the Protection of the Rights of Persons with Disabilities Agency (ANTA), work assistant expenses are subsidized at 62% of the minimum hourly wage for actual hours worked.

Employers utilizing workplace adaptation funding must commit to maintaining the adapted position for a minimum of 36 months from the date of completion. All tangible fixed assets acquired with subsidy funds must be insured in favor of the Employment Service for this duration.

In financial accounting, these funds are recognized according to Business Accounting Standard (VAS) No. 21 'Grants and Subsidies'. Wage subsidies represent revenue-related grants and are matched against labor expenses in the period incurred, either as a cost reduction or under other operating income. Adaptation funding for capital purchases constitutes an asset-related grant: the underlying equipment is recognized at cost, while the grant is amortized across the asset's useful life to offset depreciation expenses.

These support measures fall under the EU de minimis state aid regime (Regulation No. 2023/2831), requiring businesses to monitor their three-year threshold compliance. Formal applications and supporting documentation must be submitted through the Lithuanian Electronic Government Gateway portal.