As a workforce development partner, OVR is committed to increasing employment and promoting independence among eligible individuals with disabilities throughout the CNMI.
In order to achieve our mission, OVR collaborates and coordinates with the business community to increase employment opportunities for all, including qualified individuals with disabilities.
No-Cost Business Services
- Consultations regarding Reasonable Job Accommodations for a newly-hired employee or one who has acquired a disability.
- Disability Employment Training, such as Disability Awareness, Sensitivity Training, Americans with Disabilities Act (Title I-Employment), etc. Training can be customized to meet the needs of businesses.
- Recruitment and retention of qualified job applicants/employees with disabilities.
Funding for OJT is available to employers through OVR to help off-set the cost for providing training to an OVR consumer.
Sharing of Information & Resources, such as:
Information & Referral to public agencies or community programs serving people with disabilities. |
“We encourage other businesses on island to explore the possibilities and provide opportunities for the employment of qualified individuals with disabilities. You’ll be amazed by their abilities and commitment. All they need is a chance for us to believe in them. " Josephine Mesta, HR Director, Hyatt Regency Saipan
Inspirations For All Employers
Disability Sensitivity Tranining Video (Youtube Video)
Why I hired a workforce no one else would | Randy Lewis (Youtube Video)
Businesses making money by hiring disable workers (Youtube Video)
Employer Resources
If you have any questions about workplace accommodations or the Americans with Disabilities Act (ADA) and related legislation, visit the Job Accommodation Network (JAN).
The “Recruiting, Hiring, Retaining and Promoting People with Disabilities: A Resource Guide for Employers” is a product of the Curb Cuts to the Middle Class Initiative, a federal cross agency effort working to increase equal employment opportunities and financial independence for individuals with disabilities. The Curb Cuts to the Middle Class Initiative includes participation by agencies across the U.S. federal government, including the Department of Education, Department of Labor, Department of Health and Human Services, Department of Justice, Department of Veterans Affairs, Equal Employment Opportunity Commission, National Council on Disability, Office of Personnel Management and the Social Security Administration.
Click on the link above for more information on how your business can be a part of increasing equal employment opportunities and financial independence for individuals with disabilities.
Work Opportunity Tax Credit (WOTC)
The Work Opportunity Tax Credit (WOTC) is a federal tax credit providing incentives or tax credits to employers for hiring groups facing high rates of unemployment. Businesses in the CNMI pay many kinds of taxes. Payroll tax, business gross revenue tax (BGRT), and income taxes. Income taxes are taxes directly on the profits of a business. The WOTC is a credit against income tax and is available in the CNMI.
Maximum tax credits range from $1,600 to $9,600.
The WOTC helps targeted groups find employment to gain skills needed to obtain better job opportunities in the future. If you are a business owner, you could benefit from hiring within the following groups:
- Temporary Assistance for Needy Families (TANF) recipients
- Supplemental Nutrition Assistance Program (SNAP) recipients
- Vocational Rehabilitation Consumers
- Ticket-to-Work Participants
- Supplemental Security Income (SSI) recipients
- Disabled veterans who, within the last year, was discharged or unemployed for 6+ months
- Unemployed Veterans
- Veterans receiving SNAP
- Recently released Ex-felons
Tax Incentives for Improving Accessibility
Disabled Access Credit (IRC, Sec. 44)
The disabled access credit, established under Section 44 of the Internal revenue Code I 1990, is one of two federal tax incentives available to businesses to improve accessibility for people with disabilities. A business that for the previous tax year had either revenues of $1 million or less or 30 or fewer full time employees is available to those tax credits.
The tax credit can be used to cover a variety of expenditures, including:
- Provision of readers for customers or employees with visual disabilities,
- Provision of sign language interpreters,
- Purchase of adaptive equipment,
- Production of accessible formats of printed materials (Braille, large print, audio tape, computer diskette),
- Removal of architectural barriers in facilities or vehicles (alteration must comply with applicable accessibility standards), and
- Fees for consulting services (under certain circumstances).
The tax credit may not be used to cover cost of new construction, and a building being modified must have been placed in service before November 5, 1990. Compliance with the ADA is required. The amount of the tax credit is equal to 50% of the eligible access expenditures in a year, up to a maximum expenditure of $ 10,250. There is no credit for the first $ 250 of expenditures. The maximum tax credit, therefore, is $5,000.
Barrier Removal (IRC, Sec. 190)
This tax deduction is the second federal tax incentive made available to all businesses to help off-set the cost of ADA-related eligible access expenditures. A business (including active ownership of an apartment building) of any size may use this tax deduction-a maximum of $15,000 per year-for the removal of architecture or transportation barriers. Renovation under Section 190 must comply with applicable accessibility standards.
Examples of expenditures that are covered by this tax deduction are:
- Providing accessible parking spaces, ramps, and curb cuts,
- Providing telephones, water fountains, and restrooms which are accessible to persons using wheelchairs, and
- Making walkways at least 48 inches wide. This tax deduction was created in 1990 under Section 190 of the Internal Revenue Code.
Combining the Two Tax Incentives
Small businesses may use these incentives in combination if the expenditures incurred qualify under both section 44 and section 190.
Example: A small business that spends $ 20,000 for access adaptations may take a tax credit of $5,000 and a tax deduction of $ 15,000. The deduction is equal to the difference credit between total expenditures and the amount of the credit claimed.
A business that spends more than what may be claimed in one year cannot carry over those expenses and claim a tax benefit in the next year.
Note: A tax credit is subtracted from your tax liability after circulating taxes, while a tax deduction is subtracted from your total income before taxes, to establish your taxable income.
How do I know if my workplace is Accessible?
The following are some questions to keep in mind when determining physical accessibility:
- Are there designated parking spaces for persons with disabilities that are close to the entrance?
- Are the doors wide enough (36 inches) for people using wheelchairs? Are they not excessively heavy, with easily grasped handles, or automatic?
- Is the personnel office in an accessible location?
- Are pathways to the bathroom, water fountain, and public telephone accessible for persons with disabilities?
Reasonable Accommodations
A reasonable accommodation is a modification or adjustment:
- to the application process, to the work environment or the circumstances under which the position held or desired is customarily performed; and
- which enables individuals with disabilities to enjoy equal benefits and privileges of employment.
Benefits:
- Job accommodations are usually not expensive.
- Job accommodations may be as simple as a rearrangement of equipment.
- Job accommodations can reduce workers’ compensation and other insurance costs.
- Job accommodations can increase the pool of qualified employees.
- Job accommodations can create opportunities for persons with disabilities.
- Federal tax credits and tax deductions are available.
Reasonable accommodations can be viewed as a logical extension of the kind of accommodations that employers have been providing for years:
updated equipment, flexible working hours – all to enhance productivity of their workers. Many employers view accommodations as similar to providing workers with better tools and/or equipment in order to improve efficiency.