Job center team.arbeit.hamburg

Pay compensation levy if the employment quota for severely disabled people is not reached

Prerequisites

The employer

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

The compensation fee to be paid per month and unfilled compulsory place is currently:

• 140.00 euros for an annual average employment rate of 3 percent to less than the applicable mandatory rate (currently 5 percent)
• 245.00 euros with an annual average employment rate of 2 percent to less than 3 percent
• 360.00 euros with an annual average employment rate of less than 2 percent

For smaller companies and departments, there are some reliefs regarding the amount of the equalization levy:

• Employers with an average of fewer than 40 jobs per year must employ a severely disabled person - they only pay 125.00 euros per month if they do not fill this mandatory position.
• Employers with an average of fewer than 60 jobs per year must fill two mandatory positions - they pay 125 euros if they only fill one mandatory position and 220.00 euros if they do not employ any severely disabled people.

Documents required

• Advertisement with the following information
  • Number of jobs (separately for each company and department)
  • Number of severely disabled people and people with equivalent status employed in each company, as well as other eligible persons. A list of severely disabled employees must be submitted where appropriate.
  • Multiple credits (under certain conditions, you can count a severely disabled person towards 2 or 3 compulsory places when assessing the compensation levy)
  • the total amount of the equalization levy owed

Please note

• As an employer obliged to pay the compensation levy, you can also meet your payment obligation in whole or in part by placing orders with recognized workshops for disabled people or workshops for the blind. 50% of the invoice amount for the work performed by the workshop (total invoice amount minus material costs) can be credited against the compensation levy you have to pay.
• Paying the compensation levy does not relieve you of your obligation to employ severely disabled people.
• The funds from the compensation levy are used to promote the participation of severely disabled people in working life, including accompanying assistance in working life.

Deadlines

As an employer subject to assessment, you must submit the notification to the responsible authority by March 31 of each year. Payment is then also due immediately.


If the payment is more than three months late, the competent authority will issue a notice of assessment and charge a late payment surcharge of one percent for each month or part thereof after the due date.

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 processing time varies from case to case.

Fees

No

Legal remedies

• contradiction


• lawsuit before the administrative court

Legal basis

§ 77 Paragraph IV Social Code, Book Nine (SGB IX)

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


§ 154 Social Code, Book Nine (SGB IX)

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


§160 Social Code, Book Nine (SGB IX)

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


§163 Social Code, Book Nine (SGB IX)

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