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Compensatory levy for the non-employment of severely disabled persons

  • Steuern und Abgaben 



    	    

		    
The Severely Disabled Persons Act in the Ninth Book of the Social Code (SGB IX) obliges employers who have at least 20 workplaces to employ at least 5% severely disabled persons.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Compensatory levies are paid by employers who do not (or cannot) comply with an employment obligation for severely disabled people. 

The revenue from this then flows back into the companies and departments that employ severely disabled people or create jobs for them. 

Use: 

The funds collected through the equalization levy are used by the Bremen Office for Supply and Integration - Integration Office - for special services to promote the participation of severely disabled people in working life, including accompanying financial or counseling assistance in working life.

								    

									    Requirements
Employers who have at least 20 workplaces. 

For small businesses (20 - 59 workplaces), the following special regulation applies: 


  • Between 20 - 39 workplaces, employers pay Euro 125.00 per month if they employ less than 1 severely disabled person per year on average
  • Between 40 - 59 workplaces, employers pay Euro 125.00 per month if they employ less than 2 severely disabled persons on an annual average and Euro 220.00 if they employ less than 1 severely disabled person on an annual average.