The employer

• has an annual average of at least 20 workplaces
• does not employ severely disabled persons in at least 5 percent of the jobs.

The compensatory levy then payable per month and per unoccupied compulsory place is currently:

• 125.00 euros for an annual average employment rate of 3 percent to less than the applicable mandatory rate (currently 5 percent)
• 220.00 euros for an annual average employment rate of 2 percent to less than 3 percent
• 320.00 Euro for an annual average employment rate of less than 2 percent.

There is some relief for smaller companies and departments with regard to the amount of the equalisation levy:

• Employers with an annual average of less than 40 jobs must employ one severely disabled person - they only pay 125.00 euros per month if they do not fill this compulsory position.
• Employers with an annual average of less than 60 workplaces have to fill 2 compulsory places - they pay 125 Euros if they fill only one compulsory place and 220.00 Euros if they do not employ a severely disabled person.

• Employers who are obliged to pay the compensatory levy can also meet their payment obligation in full or in part by placing orders with recognised workshops for disabled people or workshops for the blind. 50 per cent of the invoice amount attributable to the workshop's work performance (total invoice amount minus material costs) can be credited against the respective compensatory levy payable. The work performed by the skilled personnel for the work and not, however, the work performed by other non-disabled employees is taken into account.
• The payment of the compensatory levy does not cancel the obligation to employ severely disabled persons.