Employers' obligation to pay if the planned employment rate for severely disabled people is not reached

Employers must pay a compensatory levy if they do not employ enough severely disabled people.

Private and public employers with an annual average of at least 20 jobs currently have to employ severely disabled people in at least 5 percent of the jobs. As long as the employer does not reach the prescribed number, he/she is obliged to pay a compensatory levy.

The compensatory levy is calculated on the basis of an annual average employment rate. It is staggered depending on the fulfilment of the employment obligation.

The payment of the compensatory levy does not abolish the obligation to employ severely disabled people.

The funds of the compensatory levy are used exclusively to promote the participation of severely disabled people in working life, including accompanying assistance in working life.

The following should be displayed:

  • the number of jobs (separately for each establishment and department)
  • the number of severely disabled and equivalent persons employed in each establishment and of other persons capable of receiving credit. For this purpose, a list of severely disabled employees must be submitted, where appropriate.
  • Multiple credits (under certain conditions, the employer may count a severely disabled employee to 2 or 3 compulsory places when assessing the compensatory levy)
  • the total amount of the countervailing charge due
  • Forms: Notification procedure according to § 163 SGB IX (either fill in online with the help of IW-Elan, or by using the order service for display forms)
  • Online procedure possible: Yes
  • Written form required: No
  • Personal appearance necessary: No

Download Software: https://www.iw-elan.de/de/download/

Order Service Display Forms: https://www.iw-elan.de/de/bestellservice/Bestellservice_BA/

Form previews: https://www.iw-elan.de/de/bestellservice/Formularvoransicht/index.html

Preconditions

The employer

  • has an annual average of at least 20 jobs
  • does not employ severely disabled people in at least 5 percent of jobs

The compensatory levy to be paid per month and unfilled compulsory place is currently:

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

For smaller establishments and departments, there are some reductions in the amount of the countervailing charge:

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

Hints

  • Employers who are obliged to pay a compensatory levy may also fulfil their payment obligation in whole or in part by placing orders with recognised workshops for disabled people or workshops for the blind. 50 percent of the invoice amount attributable to the work of the workshop (total invoice amount minus material costs) can be credited to the compensation levy to be paid in each case. In doing so, the work performance of the skilled personnel for work and is not taken into account, but not the work performance of other non-disabled employees.
  • The payment of the compensatory levy does not abolish the obligation to employ severely disabled people.
  • Information on the compensatory levy
  • Further information and explanations of the display procedure
  • Notification procedure for the severely disabled compensation levy

Related Links

  • § 77 paragraph IV of the Social Code Ninth Book (SGB IX)
  • § 154 SGB IX "Obligation of employers to employ severely disabled people"
  • §160 SGB IX "Compensatory levy"
  • §163 SGB IX "Interaction of employers with the Federal Employment Agency and the Integration Offices"

The Federal Employment Agency is responsible for the notification procedure. This includes the factual and legal examination of the data that

  • for the calculation of the extent of the employment obligation
  • to monitor their compliance
  • for the calculation of the countervailing charge

are required.

The calculation of the compensatory levy is carried out by means of self-assessment by the employers on the basis of the forms provided by the Federal Employment Agency (BA) on request or electronically with the free IW-Elan software.

After examination of the notifications by the Employment Agency, they are forwarded to the Integration Office for the purpose of carrying out the survey procedure. This carries out the examination of the employers' self-assessment, the determination and collection of the compensatory levy and the examination of the eligibility of contracts in workshops for disabled people and workshops for the blind.

Related Links

  • Lower Saxony State Office for Social Affairs, Youth and Family

Responsible for the content
Lower Saxony State Office for Social Affairs, Youth and Family

Last update or date of publication
22.01.2021