The company of 20 employees and more must use disabled workers (OETH: titleContent).

This employment obligation corresponds to 6% from the annual average headcount (EMA).

Since 1^er January 2020, the company must reach or exceed the threshold of 20 employees for 5 consecutive calendar years to be subject to the obligation to employ disabled workers (OETH). If the company falls below the threshold of 20 employees, it is no longer subject to the OETH. The 5-year rule will apply again when crossing the threshold.

Companies that do not comply with the OETH must pay a financial contribution collected by the Urssaf and intended for the Association of Management of the Fund for the Development of the Professional Integration of Persons with Disabilities (Agefiph). This association is responsible for supporting the development of employment for persons with disabilities.

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

Company with multiple establishments

Where there are several establishments, a single declaration must 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

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

In the case of a group of employers or a company of employee portage, the employees made available are not taken into account in the calculation of the average annual OETH headcount. Only permanent staff are taken into account.

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).

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:

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).

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.

When a company with more than 20 employees does not comply with its obligation to employ disabled workers (OETH), it must pay a annual contribution.

It is collected by the Urssaf and then donated to theAgefiph: titleContent for the private sector.

The contribution is calculated based on the number of OETH recipients that the employer should have recruited and the size of the company.

The Agefiph provides you with a simulator to calculate the amount of the financial contribution :

Estimate the amount of the OETH contribution

The employer may deduct from the amount of the contribution certain expenses promoting the employment of workers with disabilities. This includes expenditure on diagnostics and work to make company premises accessible to disabled workers.

The company must pay a over-contribution set at 1,500 times the gross hourly minimum wage (of the year for which the contribution is due), or €17,820 by missing beneficiary, regardless of the size of the company, if for a period of more than 3 years it has met the following 3 conditions:

• She did not employ any beneficiaries of the employment obligation.
• It has not entered into a contract for the supply, subcontracting or services in certain conditions.
• It has not concluded an agreed agreement for the employment and retention of persons with disabilities.