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88.10
Social work activities without accommodation for the elderly and disabled
- social, counselling, welfare, referral and similar services which are aimed at the elderly and disabled in their homes or elsewhere and carried out by government offices or by private organisations, national or local self-help organisations and by specialists providing counselling services: . visiting of the elderly and disabled . day-care activities for the elderly or for disabled adults . vocational rehabilitation and habilitation activities for disabled persons provided that the education component is limited
- Name
- Social work activities without accommodation for the elderly and disabled
- Sector
- Q - Human health and social work activities
Lump-sum tax
Usually eligible for lump-sum taxUsually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.
Usually includes
- social, counselling, welfare, referral and similar services which are aimed at the elderly and disabled in their homes or elsewhere and carried out by government offices or by private organisations, national or local self-help organisations and by specialists providing counselling services:; visiting of the elderly and disabled; day-care activities for the elderly or for disabled adults; vocational rehabilitation and habilitation activities for disabled persons provided that the education component is limited
Usually excludes
- funding and administration of compulsory social security programmes, see 84.30
- activities similar to those described in this class, but including accommodation, see 87.30
- day-care activities for disabled children, see 88.91