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

The Federal Employment Agency is responsible for the notification procedure. This includes the factual and legal verification 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 Inclusion Office to carry out the survey procedure. This office checks employers' self-assessment, determines and collects the equalization levy and checks the eligibility of orders placed with workshops for the disabled and workshops for the blind.

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".

• Notes on the required documents
  

  The following must be reported
  

  • the number of jobs (separately for each company and each department)
  • the number of severely disabled and equivalent persons employed in the individual companies as well as other eligible persons. If necessary, a list of severely disabled employees must be submitted.
  • Multiple offsetting (under certain conditions, the employer may offset one severely disabled employee against 2 or 3 compulsory places when assessing the compensatory levy)
  • the total amount of the equalization levy owed

Not specified.

What deadlines must be paid attention to?

Employers who are required to make an assessment must submit the notification to the competent authority by March 31 of each year.

How long does it take to process

The notification period ends on March 31 of the following year. Payment is then also due. In the event of arrears of more than 3 months, the competent authority will issue a notice of assessment for overdue amounts and levy a late payment surcharge of one percent for each month or part thereof after the due date.

• § 77 Absatz IV Sozialgesetzbuch Neuntes Buch (SGB IX)
• § 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“
• Section 77(4) of Book IX of the Social Code (SGB IX)
• Section 163 of Book IX of the Social Code (SGB IX) ‘Cooperation between employers and the Federal Employment Agency and the Integration Offices’
• Section 160 of Book IX of the Social Code (SGB IX) ‘Compensatory levy’
• Section 154 of Book IX of the Social Code (“SGB IX”) “Employers’ obligation to employ people with severe disabilities”

• REHADAT-Portal zu Ausgleichsabgabe
• IW-Elan: Software zur Berechnung der Ausgleichsabgabe
• Informationen auf der Seite des Amtes für Versorgung und Inklusion Bremen
• REHADAT portal on the compensation levy
• IW-Elan: Software for calculating the equalisation levy
• Information on the website of the Bremen Office for Care and Inclusion