All employers who have an annual average of at least 20 jobs per month must employ severely disabled persons or persons with equivalent status in at least 5% (mandatory quota) of their jobs.

Employers who do not fulfill their statutory employment obligation must pay a compensatory levy. However, the payment of the equalization levy does not remove the obligation to employ severely disabled persons or persons with equivalent status.

Rates of the equalization levy from the 2025 survey year

From the 2025 survey year, the compensatory levy will amount to €155 per month per unfilled compulsory job:

• 155 euros for an annual average employment rate of 3% to less than 5%,
• 275 euros for an annual average employment rate of 2% to less than 3%,
• 405 euros for an annual average employment rate of more than 0% to less than 2%,
• 815 euros for an annual average employment rate of 0%.

Regulation for companies with less than 40 or less than 60 employees:

For employers with an annual average of less than 40 jobs to be taken into account:

• 155 euros for an annual average employment rate of less than one severely disabled person and
• 235 euros for an annual average employment of zero severely disabled people.

For employers with an annual average of less than 60 (and at least 40) jobs to be taken into account:

• 155 euros for an annual average employment of less than two severely disabled people,
• 275 euros for an annual average employment of less than one severely disabled person and
• 465 euros for an average annual employment of zero severely disabled persons.