Employer's obligation to pay if the planned employment quota for severely disabled people is not reached

Private and public employers with an annual average of at least 20 jobs must currently employ severely disabled people in at least 5 percent of their 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 fulfillment of the employment obligation.

Payment of the equalization levy does not cancel the obligation to employ severely disabled people.

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

Requirements

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 amount of the levy to be paid can be found on the "REHADAT-Portal" website on the equalization levy. This can be found under "Further information".

What documents do I need?

• Notes on the required documents
  

  The following must be reported
  

  • the number of jobs (separately for each company and each department)
  • the number of severely disabled and equivalent persons employed in the individual companies as well as other eligible persons. If necessary, a list of severely disabled employees must be submitted.
  • Multiple offsetting (under certain conditions, the employer may offset one severely disabled employee against 2 or 3 compulsory places when assessing the compensatory levy)
  • the total amount of the equalization levy owed