Exceptional burdens associated with the employment of severely disabled people, benefits to employers

When employing severely disabled people, the employer may incur a personnel and/or financial expense in individual cases that significantly exceeds the usual level in the company. The Integration Office may grant the employer financial resources from the compensatory levy to (partially) cover this special expense within the framework of the accompanying assistance in working life. A distinction is made between two types of extraordinary loads:

  • Personnel support (also called special care expenses), i.e. extraordinary expenses in the form of additional personnel costs of other employees, occasionally also external supervisors. This refers to support and care services for severely disabled people during their work activities. Examples are the reading power for blind people, the company contact person for deaf or mentally disabled people, but also the constantly required help of work colleagues in the execution of work as well as disability-related longer or recurring instructions at the workplace, for example by the master craftsman in a mentally disabled person.
  • Underperformance/underperformance compensation, i.e. the proportionate wage costs of those severely disabled people whose work performance for disability-related reasons falls significantly short of the average of comparable employees in the company. 

Informal application, severely disabled person's card or equality notice from the Employment Agency.


  • Underperformance of at least 30 % or
  • Support effort of at least 0.5 hours per day


A large amount of information is also available on the website of the State Office for Social Affairs, Youth and Care at:

  • State Office for Social Affairs, Youth and Care - Integration Office

Related Links

  • ยง 185 Abs. 3 Nr. 2 e SSozialgesetzbuch Ninth Book Rehabilitation and Participation of Persons with Disabilities (Ninth Book of the Social Code - SGB IX)
  • ยง 27 Severely Disabled Compensation Tax Ordinance (SchwbAV)

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