Mandatory Declaration of Employment for Disabled Workers (DOETH)

Verified 03 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Labor

Each company of 20 employees and more has the obligation to employ disabled workers (OETH) up to 6% of its staff. It must also carry out every year a declaration on the employment obligation of disabled workers (DOETH). Where the company does not fulfill this obligation, it must pay a annual contribution.

The companies of 20 employees and more must use workers with disabilities (OETH), at the height of 6% of its total employees.

For more information, see our fact sheet on this employment obligation.

The companies concerned must every year one Mandatory declaration of employment of disabled workers (DOETH).

Please note

Companies with less than 20 employees are not subject to the OETH. However, they must report each month via the registered company declaration (DSN) the status of disabled workers of their employees.

Company with multiple establishments

When there are several establishments, only one statement shall be made for the whole company.

The obligation to employ shall apply to the total number of employees of all establishments forming part of the company.

Employees not taken into account

Only permanent staff are taken into account.

If the company is a Temporary work company, mission contracts and temporary permanent contracts are not taken into account in the calculation of the average annual staff of OETH.

If it is a group of employers or a company of payroll, the employees made available shall not be taken into account in the calculation of the average annual OETH headcount.

Please note

Employee support businesses can deduct from their OETH contribution the costs associated with using an employee with a disability. If the job requires special aptitude conditions (ECAP), the deduction is equal to the number of ECAP employees in the company multiplied by 204 (regardless of the proportion of this workforce).

Companies with more than 20 employees must report every year the number of disabled workers in the mandatory declaration of employment of disabled workers (DOETH). This declaration is made through the registered company declaration (DSN).

Warning  

The DOETH annual declaration must be made in the April NSD. For the year 2025, the declaration must be filed in DSN of April 2026, that is to say May 5 or 15, 2026.

Social security bodies shall provide companies of 20 or more employees with the following information on their workforce:

  • Average annual staff or permanent staff of the company
  • Number of beneficiaries of the employment obligation for disabled workers (BOETH) to be employed
  • Number of beneficiaries of the obligation to employ disabled workers (BOETH) employed by the company
  • Number of employees employed by the company under an Ecap (job requiring particular aptitude conditions).

This information is transmitted by theUrssaf: titleContent or the MSA: titleContent before 15 March of each year. They are based on the monthly NSN declarations made by the company.

The company uses all these elements to complete its DOETH:

General case

This declaration is made through the registered company declaration (DSN) on the site net-companies.fr :

Registered Social Declaration (DSN)

Agricultural companies

This declaration is made through the registered company declaration (DSN) on the website of the MSA: titleContent :

MSA - Companies and farmers - DSN: online declaration

It must declare, if this is the case, the establishment of a collective agreement for the employment of disabled workers concluded and approved by the Dreets: titleContent. Once validated by Dreets, the collective agreement exempts the company from its Agefiph contribution for the entire period of validity of the agreement. This period is 6 years maximum (3 years renewable 1 time).

Warning  

The number of contracts concluded with a adapted structure (subcontracting) or with a disabled self-employed person (TIH) is no longer counted in the employment rate of 6% of staff. However, the costs incurred for the use of these subcontracts will be deducted from the company's annual contribution.

Companies that do not comply with the annual reporting obligation (DOETH) must pay a flat-rate contribution fixed provisionally.

This interim contribution shall be increased by 25%. This rate is increased by 5 points for each consecutive undeclared maturity.

The administration shall inform the company of the amount of this provisional contribution before 31 December the year in which the declaration should have been made.

If the company complies after having been informed by the administration of its delay, the amount of this contribution is regularized and it must then pay an increase in delay of 8% on that amount.

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