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Source: BUS Sachsen-Anhalt (Linie6PLus)

Pay compensatory levy in the event of non-employment of severely disabled persons

Description

Private and public employers with an annual average of at least 20 jobs currently have to employ severely disabled people in at least 5 percent of jobs. As long as the employer does not reach the prescribed figure, he/she is obliged to pay a compensatory levy.

The compensatory levy is calculated on the basis of an annual average employment rate. It is staggered depending on the fulfilment of the employment obligation.

The payment of the compensatory levy does not abolish the obligation to employ severely disabled persons.

The funds from the compensatory levy are used exclusively to promote the participation of severely disabled people in working life, including accompanying assistance in working life.

The employer

  • has an annual average of at least 20 jobs
  • does not employ severely disabled people in at least 5 percent of jobs

The compensatory levy to be paid per month and unfilled compulsory place is currently:

  • EUR 125.00 with an annual average employment rate of 3 percent to less than the applicable mandatory rate (currently 5 percent)
  • 220.00 euros with an annual average employment rate of 2 percent to less than 3 percent
  • 320.00 euros with an annual average employment rate of less than 2 percent

For smaller companies and departments, there are some simplifications with regard to the amount of the compensatory levy:

  • Employers with an annual average of less than 40 jobs must employ a severely disabled person – they only pay 125.00 euros per month if they do not fill this mandatory position.
  • Employers with an annual average of less than 60 jobs must fill 2 mandatory places – they pay 125 euros if they only occupy one compulsory place and 220.00 euros if they do not employ a severely disabled person.

The following are to be displayed:

  • the number of jobs (separately for each establishment and department)
  • the number of severely disabled and equivalent persons employed in the individual establishments as well as other eligible persons. For this purpose, a list of severely disabled employees must be submitted, if necessary.
  • Multiple credits (under certain conditions, the employer may, under certain conditions, credit a severely disabled employee to 2 or 3 compulsory places when assessing the compensatory levy)
  • the total amount of the countervailing charge due;

Employers subject to assessment must submit the notification to the competent authority by 31.03 of each year.

The notification period ends on 31 March of the following year; the payment is then also due
In the event of a arrears of more than 3 months, the Integration and Inclusion Office will issue a notice of assessment of amounts in arrears and levy a late payment penalty, which amounts to one percent for each month or part thereof after the due date.

The Employment Agency carries out the notification procedure.

You pay the compensatory levy itself to the Integration Office.

  • Forms: Notification procedure according to § 163 SGB IX (either fill out online with the help of IW-Elan, or by using the ordering service for notification forms)
  • Online procedure possible: Yes
  • Written form required: No
  • Personal appearance required: No

Download Software: https://www.iw-elan.de/de/download/

Order Service Display Forms: https://www.iw-elan.de/de/bestellservice/Bestellservice_BA/

Form previews: https://www.iw-elan.de/de/bestellservice/Formularvoransicht/index.html

The Federal Employment Agency is responsible for the notification procedure. This includes the factual and legal examination of the data, which

  • for the calculation of the scope of the employment obligation
  • to monitor their fulfillment
  • for the calculation of the countervailing charge

are required.

The compensatory levy is calculated by way of self-assessment by the employer using the forms provided by the Federal Employment Agency (BA) on request or electronically using the free IW-Elan software.

After the advertisements have been checked by the Employment Agency, they are forwarded to the Integration Office for the purpose of carrying out the survey procedure. This carries out the examination of the employers' self-assessment, the determination and collection of the compensatory levy and the examination of the creditability of orders to workshops for disabled people and workshops for the blind.

  • Employers who are obliged to pay a compensatory levy may also fulfil their payment obligation in whole or in part by placing orders with recognised workshops for disabled persons or workshops for the blind. 50 percent of the invoice amount attributable to the work performed by the workshop (total invoice amount minus material costs) can be offset against the compensatory levy to be paid in each case. In doing so, the work performance of the skilled personnel is taken into account for the work and work, but not the work performance of other non-disabled employees.
  • The payment of the compensatory levy does not abolish the obligation to employ severely disabled persons.

Ministry of Labour, Health and Social Affairs of the State of North Rhine-Westphalia

The text was automatically translated based on the German content.

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