Disabled workers are capable employees who possess a strong work ethic and exhibit high levels of loyalty.
  Employers benefit from increased productivity and organizational performance with a diverse employee base.
  Lower costs are documented due to lower absenteeism, decreased employee turnover, and better-than-average safety records.
  Employers become more knowledgeable on how to serve customers with disabilities.
  Positive community involvement and perceptions.
  Job coach assists with skill acquisition and employee success at no cost to the employer.
  Federal tax incentives offered to employers.
 
  Work Opportunity Tax Credit
 

The Work Opportunity Tax Credit (WOTC) is designed to help members of certain groups of people move from economic dependency to self-sufficiency by giving employers an incentive to hire them. This incentive is a significant credit against federal taxes owed.

The amount of tax credit an employer can earn varies depending upon the group to which the eligible employee belongs, the amount of wages paid to the employee, and the number of hours worked by the employee. For most of the targeted groups, the employer may claim a tax credit equal to 40% of the first $6000 of qualified wages paid to each WOTC-eligible employee who works 400 hours or more during the first year of employment, for a maximum $2400 credit per eligible hire. For those who work at least 120 hours but less than 400, employers may claim a tax credit equal to 25% of the first $6000 in qualified wages paid. An employee must work at least 120 hours in order to claim any tax credit.

The job seeker and the employer must complete IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, on or before the day the job seeker is offered employment.