Equalization levy; payment

Employers are obliged to fill a certain number of jobs with severely disabled persons or persons with equivalent status. A compensatory levy must be paid for each unfilled mandatory position.

Description

Prerequisites

The equalization levy is charged annually as part of a self-assessment. This means that every employer must prepare the notification in accordance with Section 163 (2) of the German Social Code - Ninth Book - SGB IX (assessment for the previous year) and submit it to the employment agency by March 31 at the latest.

The calculated equalization levy must also be transferred unsolicited to the fund of the locally responsible Inclusion Office (Section 160 para. 4 sentence 1 SGB IX).

The employer must also send a copy of the notification and the list of severely disabled and equivalent disabled employees each year before April 1 without being asked (Section 163 (2) sentence 3 SGB IX) to the

  • works council/staff council, the
  • representative body for severely disabled employees and the
  • representative of the employer.

Deadlines

If the payment is received after March 31, the Inclusion Office must levy a late payment surcharge. This amounts to 1% of the amount to be paid per month or part thereof.

Forms

  • Form, Bavaria-wide: Formulare zur Ausgleichsabgabe nach § 163 Abs. 2 Sozialgesetzbuch IX
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

Legal bases

Remedy

Appeal to the Zentrum Bayern Familie und Soziales - Inklusionsamt or direct appeal to the competent administrative court

Status:22.12.2023

Responsible for editing:Bayerisches Staatsministerium für Familie, Arbeit und Soziales

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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Responsible for you

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