Contributions and social contributions

Complete the Annual Declaration of Employment for Disabled Workers no later than May 6 or 15!

Publié le 08 mars 2024 - Mise à jour le 02 mai 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Companies with 20 or more employees must comply with theOETH: titleContent which corresponds to 6% of the average company workforce. To this end, these companies must complete their DOETH: titleContent no later than May 6 or 15, 2024 (April NSN).

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Image 1Crédits: Firma V -

On 15 March, the Urssaf notified the 2023 staff to the companies concerned by theOETH: titleContent, i.e. cash companies 20 or more employees.

The staffing information provided by the Urssaf is as follows:

  • number of employees subject to the OETH (average annual or permanent staff);
  • the number of beneficiaries of the company-employed Disabled Workers Employment Obligation (BOETH) under the OETH of the year;
  • the number of BOETH to be employed under the OETH of the year;
  • number of employees employed by the company in a job requiring special aptitude conditions (ECAP) listed in the decree no. 88-77 of 22 january 1988.

This information shall enable companies to make their annual declaration of the contribution relating to OETH.

The declaration and payment of this contribution are made in the April 2024 NSN due may 6 or 15, 2024 under the 2023 employment obligation.

As an exception, companies that do not produce NSNs will be required to submit their annual OETH contribution declaration by Cerfa form.


Persons covered by the obligation to employ disabled workers (BOETH) must be in one of the following seven situations:

Please note

The contributions collected here by Urssaf are donated to the Management Association of the Fund for the Professional Integration of Disabled People (AGEFIPH), which is responsible for supporting the development and maintenance of employment of disabled people.

Who to contact if you have questions?

If you have any questions about this statement, please contact:

  • the Urssaf in 3957 (between 9am and 5pm from Monday to Friday) or by email ;
  • AGEFIPH at 0 800 11 10 09 (between 9am and 6pm from Monday to Friday) or by email at: