Compensatory levy for non-employment of severely disabled persons

People with a degree of disability of at least 50 are considered severely disabled. The degree of disability indicates the extent to which physical, mental or psychological functions are restricted.

People with a degree of disability of at least 30 but less than 50, who cannot get or keep a suitable job due to their disability, can be treated as severely disabled people on application by the employment agency.

The amount of the compensatory levy per unfilled compulsory job is

• 125 euros for an employment rate of severely disabled persons of 3 percent to less than 5 percent
• 220 euros for an employment rate of severely disabled people of 2 percent to less than 3 percent
• 320 euros for an employment rate of severely disabled people of less than 2 percent

From 01.01.2024 the following rates apply:

• 140 euros for an employment rate of severely disabled people of 3 percent to less than 5 percent
• 245 euros for an employment rate of severely disabled people of 2 percent to less than 3 percent
• 360 euros for an annual average employment rate of more than 0 percent to less than 2 percent
• 720 euros for an annual average employment rate of 0 percent.

Yes, the following special regulations apply:

• Companies that have an annual average of less than 20 jobs per month are not obliged to employ and do not have to submit a notification or pay a compensatory levy (except at the request of the Federal Employment Agency for statistical purposes).
• Employers with an annual average of less than 40 jobs must employ one severely disabled person. They pay 140 euros per month if they do not fill this mandatory position.
• Employers with an annual average of less than 60 jobs must fill two jobs with severely disabled people. They pay 140 euros if they fill less than two of these compulsory jobs and 245 euros if less than one compulsory job is filled.
• Employers who place orders with recognized sheltered workshops (WfbM) or workshops for the blind can deduct half of the invoice amount less the cost of materials from the equalization levy.

From 01.01.2024, the special regulations will change as follows:

1. For employers with an annual average of less than 40 jobs to be taken into account with an annual average employment of less than one severely disabled person 140 euros and with an annual average employment of zero severely disabled people 210 euros and
2. For employers with an annual average of less than 60 workplaces to be taken into account with an annual average employment of less than two severely disabled persons 140 euros, with an annual average employment of less than one severely disabled person 245 euros and with an annual average employment of zero severely disabled persons 410 euros.

The equalization levy must be paid by 31 March for the previous year. For example, the equalization levy for 2022 must be paid by 31 March 2023. For payment arrears, one percent of the overdue amount is due for each month of arrears or part thereof.

The equalization levy must be transferred to the integration or inclusion office in whose area of responsibility the employer's head office is located. Here you will find a list of the addresses and bank details of the integration and inclusion offices.