Employers' obligation to pay in the event of non-achievement of the planned employment rate of severely disabled people Unfortunately this specification of service has not yet been completely translated.

Employers have to pay a compensatory levy if you do not employ enough severely disabled people.

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

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 remove the obligation to employ severely disabled people.

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

You can see:

  • the number of jobs (separately for each establishment and each department)
  • the number of severely disabled and equivalent persons employed in each establishment, as well as other persons eligible for employment. A list of severely disabled workers shall be submitted where appropriate.
  • Multiple credits (the employer may, under certain conditions, charge a severely disabled worker 2 or 3 compulsory places for assessment of the compensatory levy)
  • the total amount of the countervailing tax due
  • Forms: Display procedure in accordance with Section 163 SGB IX (either fill in online using IW-Elan or by using the order service for display forms)
  • Online procedure possible: Yes
  • Written form required: No
  • Personal appearance required: No

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

Ordering service Display forms: https://www.iw-elan.de/de/bestellservice/Bestellservice_BA/

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


The employer

  • has an average of at least 20 jobs per year
  • does not employ at least 5 percent of jobs with severely disabled people

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

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

For smaller firms and services there are some facilitations in terms of the level of the compensatory levy:

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


  • Employers who are obliged to pay compensation may also fulfil their payment obligations, in whole or in part, by placing contracts with recognised workshops for disabled people or blind persons. 50 percent of the invoice amount attributable to the workshop's work (total invoice amount less material costs) can be offset against the compensation fee to be paid. This takes into account the work performance of skilled personnel for work and work, but not the work of other non-disabled workers.
  • The payment of the compensatory levy does not remove 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

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

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

  • for the calculation of the extent of the employment obligation
  • to monitor their compliance
  • for the calculation of the compensatory levy


The compensation levy is calculated 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 software IW-Elan.

After the reports have been examined by the Employment Agency, they will be forwarded to the Integration Office for the purpose of carrying out the survey procedure. The latter carries out the examination of employers' self-assessment, the determination and recovery of the compensatory levy and the assessment of the eligibility of contracts to workshops for disabled persons and workshops for the blind.

Related Links

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

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