pastures. Severely disabled people must be employed. Companies must communicate their data to the employment agency by 31 March 2023.
Severely disabled people have the right to work. Icon image: pixabay
Employers with an average of at least 20 jobs are legally required to employ severely disabled people in at least 5% of jobs. These employers must communicate their employment data to the Employment Agency by and no later than 31 March 2023. This deadline cannot be extended. Electronic is the fastest. The recruitment and communication obligation also applies to companies that have been affected by short-time work in the current year.
Free software
Businesses and employers can use the free IW-Elan software to create the ad. This is on Homepage of IW-Elan under the heading “Downloads” or can be ordered as a CD-ROM under the heading “Service”. From notification year 2021, electronic notification with IW-Elan will be even easier: no signature and no postal sending of the “Declaration for submission to the Employment Agency”.
If the employers do not fulfill the obligation to work, a so-called compensation levy has to be paid. This levy is determined on the basis of the average annual rate of employment. If a countervailing tax is to be paid, this can also be calculated via the software.
For information for companies:
Employers who do not comply with their obligation to employ severely disabled people have to pay a compensatory tax. This fee is not levied as a lump sum, but is staggered.
Employment rate Monthly levy amount by employer and vacancy
- from three percent to less than five percent: 140 euros
- from two percent to less than three percent: 245 euros
- less than 2 percent: 360 euros
Small business rules:
Companies with fewer than 40 jobs must hire a severely disabled person. They pay 140 euros a month if they don’t occupy this compulsory post. Companies with fewer than 60 jobs on average over the course of the year are required to fill two compulsory positions. They pay 140 euros if they occupy less than these two compulsory seats and 245 euros if less than one compulsory seat is occupied.
Compensatory Levy funds are used to promote the participation of severely disabled people. This includes, for example, job placement or supporting a severely disabled person with a supplementary allowance.
