The compensatory levy under the law for severely disabled persons is a payment that you as an employer must make if you do not employ as many severely disabled people in your company as the law stipulates.
To calculate the levy, the number of jobs your company has and how many of them are actually held by people with severe disabilities are first recorded. Then, the difference between the required number of employees and the actual number of employees is determined. The amount of the levy is based on this difference and is tiered: the smaller the proportion of employees with severe disabilities, the higher the levy.
More Information
Publisher
Hamburg
Last update or date of publication
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
You may be required to submit a list of your severely disabled employees.
Preconditions
You are legally obliged to employ severely disabled people as soon as your company has an average of at least 20 employees per year.
You are obliged to pay the levy if you are subject to employment quotas and employ severely disabled people in less than 5% of your jobs.
Hints
You can also fulfill your payment obligation in whole or in part by placing orders with recognized workshops for disabled people or workshops for the blind.
The payment of the compensatory levy does not eliminate the obligation to employ severely disabled people.
Submitting the notification is free of charge. The amount of the compensatory levy varies depending on the individual circumstances.
Basis for legal action
§ 77 Paragraph IV Social Code, Book Nine (SGB IX)
https://www.gesetze-im-internet.de/sgb_9_2018/__77.html
§ 154 Social Code, Book Nine (SGB IX)
http://www.gesetze-im-internet.de/sgb_9_2018/__154.html
§160 Social Code, Book Nine (SGB IX)
http://www.gesetze-im-internet.de/sgb_9_2018/__162.html
§163 Social Code, Book Nine (SGB IX)
http://www.gesetze-im-internet.de/sgb_9_2018/__163.html
Legal Remedies
- contradiction
- lawsuit before the administrative court
Related Links
- Find job center contactsCurrently this link is only available in german
Procedure
- As an employer, you are required to self-assess the number of your employees and the number of severely disabled employees. You use the online service provided by the Federal Employment Agency for this purpose.
- From this, you determine the difference to the legal obligation and independently report the amount of the contribution to the Federal Employment Agency.
- The Federal Employment Agency will review your notification and forward it to the Integration Office.
- The Integration Office reviews your information, determines the compensatory levy, and collects it. It also checks which orders placed with workshops for people with disabilities or workshops for the blind can be credited towards this levy.
Deadlines
You must submit your notification to the responsible authority by March 31st of the following year. Payment is also due no later than this date.
Processing time
The processing takes approximately 1 to 3 months.