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

Procedure

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

• for calculating the scope of the employment obligation
• for monitoring its fulfillment
• for the calculation of the equalization levy

are required.

The equalization levy is calculated by employers by means of self-assessment using the forms provided by the Federal Employment Agency (BA) on request or electronically using the free IW-Elan software.

Once the notifications have been checked by the Federal Employment Agency, they are forwarded to the Integration Office to carry out the survey procedure. This office checks the self-assessment of employers, determines and collects the equalization levy and checks the eligibility of orders placed with workshops for the disabled and workshops for the blind.

Legal bases

• § 154 SGB IX „Pflicht der Arbeitgeber zur Beschäftigung schwerbehinderter Menschen“
• §160 SGB IX „Ausgleichsabgabe“
• §163 SGB IX „Zusammenwirken der Arbeitgeber mit der Bundesagentur für Arbeit und den Integrationsämtern“

More information

Employers can offset part of the invoice amount (50% of the work performed by the workshop) against the compensatory levy payable for contracts awarded to recognized workshops for people with disabilities.

You can find out more about this under "IW-Elan", see "Further information".