Social contributions and contributions
Published on December 20, 2023 – Directorate of Legal and Administrative Information (Prime Minister)
Do you employ more than 20 employees? Did you know that your company must have at least 6% disabled workers. This obligation to employ disabled workers (OETH) must be respected by December 31, 2023. The company must pay an annual contribution if it does not fulfill this obligation.
Image 1Crédits: Drazen – stock.adobe.com
Which companies are affected by OETH?
This obligation concerns companies having crossed the threshold of 20 employees before January 1, 2020.
Concerning companies that exceed this threshold after this date, the company must reach or exceed the threshold of 20 employees for 5 consecutive calendar years to be subject to the obligation to employ disabled workers (OETH).
To note
The company pays its OETH when it applies a branch, group or company agreement approved by the Dreets (Regional Directorate of the Economy, Employment, Labor and Solidarity) providing for the implementation implementation of a multi-annual program in favor of disabled workers for a maximum period of 3 years, renewable once.
What happens if the company does not comply with this obligation?
If the company does not respect the obligation to employ disabled workers, it will have to pay Urssaf an annual contribution intended for Agefiph: titleContent. A simulator is available to calculate the amount of this contribution.
What are the procedures?
No action needs to be taken. You simply need to check that you have 6% disabled workers in your workforce as of December 31, 2023.
It will nevertheless be necessary to transmit the number of disabled workers in the OETH declaration. This must be filed in the DSN for the month of April to be transmitted on May 6 or 15, 2024.
It is also in this DSN that, if applicable, you will pay the annual contribution.
2023-12-20 01:03:36
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