Human Resources

OETH contribution: end of provisional measures

Publié le 21 janvier 2025 - Directorate for Legal and Administrative Information (Prime Minister)

At 1er January 2025, 2 transitional rules for the annual OETH contribution have been deleted. This will be applied starting with the contribution paid in 2026.

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Image 1Crédits: WavebreakMediaMicro - stock.adobe.com

As a reminder, the OETH contribution concerns companies of more than 20 employees who do not comply with the obligation to employ disabled workers (OETH). This obligation is set at 6% of the average annual staff.

End of deduction of certain expenses

L'Agefiph: titleContent confirmed that 3 types of expenditure will no longer be deductible from the amount of the OETH contribution.

These are:

  • participation in events promoting the reception, direct employment and retention of disabled workers in the company;
  • partnerships, through an agreement or an accession, with associations or bodies working for the training, social and occupational integration of disabled persons whom the employer welcomes or hires (except for participation in sponsorship operations);
  • actions contributing to the professionalization of managers or workers of adapted companies, workers of establishments or services providing support through work or disabled self-employed workers, and to the development of purchases from these operators.

Reminder

The remaining deductible expenses are:

  • the support services the beneficiaries of the employment obligation;
  • the awareness-raising and training measures for employees provided by other bodies, in order to encourage the taking up of posts and the retention of persons in receipt of the employment obligation;
  • the carrying out diagnostics and works to make the premises accessible beneficiaries of the employment obligation without legal obligations;
  • human, technical or organizational resources to compensate for the situation of disability and with the aim of keeping persons in company employment and retraining those who are under the employment obligation.

End of modulation of the amount of the OETH contribution in the event of an increase

Applied from 2021 to 2024, the modulation of the amount of the OETH contribution in the event of an increase will apply for the last time this year on the occasion of the payment of the 2024 contribution.

This modulation will no longer be applicable from the 2025 contribution, which will be paid in 2026.

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