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

What deadlines must be paid attention to?

Employers who are required to make an assessment must submit the notification to the competent authority by March 31 of each year.

How long does it take to process

The notification period ends on March 31 of the following year. Payment is then also due. In the event of arrears of more than 3 months, the competent authority will issue a notice of assessment for overdue amounts and levy a late payment surcharge of one percent for each month or part thereof after the due date.

What are the costs?

Not specified.