The obligation to employ disabled workers (OETH) requires any company toat least 20 employees to employ workers with disabilities up to 6% from the annual average headcount (EMA).

The persons eligible for the employment obligation are detailed in our dedicated sheet.

Any company that reaches or exceeds the threshold of 20 employees for 5 consecutive calendar years is subject to the employment obligation of 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.

THEemployment of disabled workers, at the height of 6% of the number of employees, makes it possible to fulfill the obligation of employment.

The OETH shall apply to all forms of contract (CDI, CDD, interim, internship or period of work placement), whether full-time or part-time.

In companies of temporary work, the companies of payroll and employer groups, employees made available or brought are not counted as staff beneficiaries of the employment obligation. Only permanent staff are taken into account.

Companies may also fulfill this obligation by applying a collective agreement (industry, group or company agreement) providing for the implementation of a multi-annual scheme for disabled workers for a maximum period of 3 years, renewable once.

Companies who do not comply with the OETH must pay a financial contribution collected by the Urssaf and intended for the Association for the 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 of at least 20 employees must pay an annual financial contribution if their employment rate of disabled workers is less than 6%.

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

A simulator is used to calculate the amount of this 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 Smic: titleContent gross time (of the year for which the contribution is due), or €17,820 for the contribution due in 2026 for the year 2025. This contribution is due per missing beneficiary, regardless of the size of the company, if for more than 3 years all of the following conditions are met:

• The company did not employ any beneficiaries of the obligation to work.
• 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.