Contributions and social contributions

Only a few days left to make your OETH declaration

Publié le 28 avril 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The DOETH: titleContent for the year 2025 must be carried out within the DSN of April 2026. This statement must be made on May 5 or 15, 2026.

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Image 1Crédits: auremar - stock.adobe.com

As a reminder, the employment obligation of disabled workers (OETH) corresponds to 6% of theAverage annual headcount (EMA).

Each year, the Urssaf notifies the companies of the information relating to the OETH staff. These data are as follows:

  • the total number of beneficiaries of the obligation to employ disabled workers (BOETH) employed by the company (EMA BOETH);
  • the number of employees in a job requiring special aptitude conditions (EMA Ecap);
  • the number of employees subject to the OETH (EMA OETH);
  • the number of disabled workers to be employed by the company (company OETH).

This information is transmitted so that the company can file its DOETH for the year 2025 in the April 2026 DSN (due May 5 or 15, 2026, depending on whether the company employs fewer than or more than 50 employees).

Which companies are affected by OETH?

This obligation applies to cash companies more than 20 employees during 5 consecutive calendar years.

Thus, it must wait a period of 5 years before being submitted to the OETH:

  • newly created companies;
  • companies that have recently reached the threshold of 20 employees.

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 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. One simulator is available to calculate the amount of this contribution.

Who to contact if you have questions?

For any question relating to this declaration, it is possible to contact:

  • the Urssaf in 3957 (between 9 a.m. and 5 p.m. from Monday to Friday) or by email ;
  • the Agefiph at 0,800 11 10 09 (9:00 a.m. to 6:00 p.m. Monday to Friday) or by email to: entreprises@agefiph.asso.fr.

Please note

One information webinar organized by Urssaf and Agefiph is available for replay.

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