Employers are obliged to pay if the planned employment quota for severely disabled people is not reached

Prerequisites

The employer

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

The compensatory fee then to be paid is per month and unoccupied compulsory place
currently:

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

For smaller companies and departments there are some simplifications with regard to the amount of the compensatory levy:

• Employers with an annual average of fewer than 40 jobs must employ a severely disabled person - they only pay EUR 125.00 per month if they do not fill this mandatory position.
• Employers with an annual average of fewer than 60 jobs have to fill 2 mandatory positions – they pay EUR 125 if they only fill one mandatory position and EUR 220.00 if they do not employ a severely disabled person.

Documents required

To be displayed are:

• the number of jobs (separately for each company and each office)
• the number of severely disabled and equivalent people employed in the individual companies as well as other eligible persons. If necessary, a list of severely disabled employees must be submitted for this purpose.
• Multiple credits (the employer may, under certain conditions, credit a severely disabled employee to 2 or 3 mandatory places when assessing the compensatory levy)
• the total amount of the compensatory levy due

Please note

• Employers who are obliged to pay the compensatory levy can also fulfill their payment obligation in whole or in part by placing orders with recognized workshops for disabled people or workshops for the blind. 50 percent of the invoice amount for the work performed by the workshop (total invoice amount less material costs) can be offset against the respective equalization charge to be paid. The work performance of the specialist staff is taken into account, but not the work performance of other non-disabled employees.
• The payment of the compensatory levy does not cancel the obligation to employ severely disabled people.

Deadlines

Employers subject to assessment must submit the notification by March 31. one year to the responsible authority.

Procedure

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

• for calculating the scope of the employment obligation
• to monitor their fulfillment
• for calculating the compensatory levy

required are.
The compensatory levy is calculated by the employer by way of self-assessment using the forms provided by the Federal Employment Agency (BA) on request or electronically using the free software IW-Elan.
After the employment agency has checked the notifications, they are forwarded to the integration office for the collection process to be carried out. This carries out the examination of the self-assessment of the employer, the assessment and collection of the compensatory levy and the examination of the eligibility of orders for workshops for disabled people and workshops for the blind.

Processing time

The notification period ends on March 31 of the following year; the payment is then also due


In the event of a arrears of more than 3 months, the integration and inclusion office will issue a notification of arrears and levy a late payment surcharge of one percent for each month started after the due date.

Fees

No

Legal basis

Section 77 Paragraph IV of the Ninth Book of the Social Code (SGB IX)

https://www.gesetze-im-internet.de/sgb_9_2018/__77.html


§ 154 SGB IX "Obligation of the employer to employ severely disabled people"

http://www.gesetze-im-internet.de/sgb_9_2018/__154.html


§160 SGB IX "compensation tax"

http://www.gesetze-im-internet.de/sgb_9_2018/__162.html


§163 SGB IX "Cooperation of employers with the Federal Employment Agency and the integration offices"

http://www.gesetze-im-internet.de/sgb_9_2018/__163.html

Private and public employers with an annual average of at least
20 jobs must currently account for at least 5 percent of jobs
employ severely disabled people. As long as the employer provides the prescribed
number is not reached, he/she is obliged to pay a compensatory levy. The compensatory levy is determined on the basis of an annual average employment rate. It is graduated depending on the fulfillment of the employment obligation.
The payment of the compensatory levy does not cancel the obligation to employ severely disabled people. The funds from the compensatory levy are used exclusively to promote the participation of severely disabled people in working life, including accompanying help in working life.