All employers who have an annual average of at least 20 jobs per month must employ severely disabled persons or persons with equal status in at least 5% (mandatory quota) of the jobs.
Employers who do not fulfill their statutory employment obligation must pay a compensatory levy. However, the payment of the compensatory levy does not cancel the obligation to employ severely disabled persons or persons of equal status.
Since the 2021 survey year, the compensatory levy amounts to monthly per unoccupied mandatory job:
- 140 euros for an annual average employment rate
of 3% to less than 5%, - 245 euros for an annual average employment rate
of 2% to less than 3%, - 360 euros for an annual average employment rate
of less than 2%.
Regulation for companies with less than 40 or less than 60 employees according to § 160 para. 2 sentence 2 SGB IX:
For employers with an annual average of less than 40 jobs to be taken into account with an annual average employment of less than one severely disabled person or person with equal status, the monthly equalization levy has been 140 euros since the 2021 levy year,
For employers with an annual average of less than 60 jobs to be taken into account and an annual average employment of less than two severely disabled persons or persons with an equivalent status, the monthly compensatory levy has been 140 euros since the 2021 survey year.
For employers with an annual average of less than 60 jobs to be taken into account and an annual average employment of less than one severely disabled person or person with an equivalent status, the monthly compensatory levy has been 245 euros since the 2021 survey year.