Compensatory levy; payment
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.
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.
The compensatory levy is charged annually as part of a self-assessment. This means that every employer must prepare and submit to the employment agency the notification pursuant to Section 163 (2) of the German Social Code - Book IX (assessment for the previous year) by March 31 at the latest.
The calculated compensatory levy is to be transferred at the same time without being requested to the cash office of the locally responsible Inclusion Office (§ 160 Para. 4 Sentence 1 SGB IX).
The employer must also at the same time send a copy of the notification and the list of severely disabled and similarly disabled employees each year before 01.04. without being requested to do so (§ 163 Para. 2 Sentence 3 SGB IX) to the
- works council/staff council, the
- the representative of the severely disabled and the
- representative of the employer.
If the payment is received after 31.03., the Inclusion Office must levy a late payment surcharge. This amounts to 1% of the amount to be paid per month or part thereof.
Formulare zur Ausgleichsabgabe nach § 163 Abs. 2 Sozialgesetzbuch IX
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.
Appeal to the Bavarian Family and Social Affairs Center - Inclusion Office or direct action before the competent administrative court.
Links to more information
Responsible for editing: Bayerisches Staatsministerium für Familie, Arbeit und Soziales
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