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Contributions and social contributions
Employment obligation for disabled workers (OETH): the workforce must be up to date by 31 December!
Publié le 17 décembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Do you have more than 20 employees? Did you know that your company must have at least 6% disabled workers? This obligation to employ disabled workers (OETH) must be respected by 31 December 2024.
Which companies are affected by OETH?
This obligation concerns companies who have crossed the threshold of 20 employees before 1er January 2020.
For companies above this threshold after this date, the company must meet or exceed the 20-employee threshold for 5 consecutive calendar years in order to be subject to the Disabled Workers Employment Obligation (OETH).
Please note
The company shall comply with 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 multiannual program for disabled workers for a maximum period of 3 years, renewable once.
What are the steps?
No steps need to be taken. You just have to make sure that you have 6% of disabled workers on your payroll as of December 31, 2024.
However, the number of disabled workers will have to be reported in the OETH declaration. The application must be filed in the April NDS due on May 5 or 15, 2025.
It is also in this DSN that, if applicable, you will pay the annual contribution.
What happens if the company does not comply with this obligation?
A company which does not comply with the obligation to employ disabled workers will have to pay to the Urssaf an annual contribution for theAgefiph: titleContent . One simulator is available to calculate the amount of this contribution.