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Contributions and social contributions
OETH: staff must be up-to-date by 31 December
Publié le 19 décembre 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
You have more than 20 employees? Did you know that your company must have at least 6% disabled workers? This obligation to employ disabled workers (OETH) must be respected by 31 December 2025.
Which companies are affected by OETH?
This obligation applies to companies that have crossed the threshold of 20 employees before 1er January 2020.
For companies above this threshold after this date, the company will have to reach or exceed the threshold of 20 employees for 5 consecutive calendar years to be subject to the obligation to employ disabled workers (OETH).
Please note
The company fulfills its OETH when it implements a branch, group or company agreement approved by the Dreets (Regional Directorate for Economic Affairs, Labor and Solidarity) providing for the implementation of a multi-annual program for disabled workers for a maximum period of 3 years, renewable once.
What are the steps?
No steps are required. You must just check that you have 6% of disabled workers on your payroll as of December 31, 2025.
However, the number of disabled workers should be included in the OETH declaration. This must be filed in the April NSN due on May 5 or 15, 2026.
It is also in this NSD that, if applicable, you will pay the annual contribution.
What happens if the company does not comply with this obligation?
A company that does not comply with the obligation to employ disabled workers will have to pay an annual contribution to Urssaf for the purpose ofAgefiph: titleContent. The latter puts at your disposal a simulator for estimating the amount of this contribution.