Contributions and social contributions

OETH: notification of staff by Urssaf

Publié le 12 mars 2025 - Directorate for Legal and Administrative Information (Prime Minister)

By 15 March, the Urssaf will provide the companies with their staffing data OETH: titleContent. The latter are necessary in order to carry out the annual DOETH: titleContent in the April NDS.

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Image 1Crédits: auremar - stock.adobe.com

As a reminder, the Employment Obligation for Disabled Workers (OETH) corresponds to 6% of theaverage annual staff (EMA).

Each year, the Urssaf notifies the companies of the information on the number of OETH staff. These data are as follows:

  • the total number of beneficiaries of the company-employed Disabled Workers Employment Obligation (BOETH);
  • the number of employees in a job requiring special fitness conditions (Ecap EMA);
  • OETH Coverage Workforce (OETH EMA);
  • the number of disabled workers to be employed by the company (company OETH).

This information is transmitted so that the company can deposit its DOETH for the year 2024 in the April 2025 DSN (due) the 5 or 15 may 2025).

Which companies are affected by OETH?

This obligation applies to cash companies more than 20 employees lasting 5 consecutive calendar years.

Thus, they must wait 5 years before being submitted to the OETH:

  • newly created companies;
  • companies who have recently reached the threshold of 20 employees.

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 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.

Who to contact if you have questions?

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

  • the Urssaf in 3957 (between 9 a.m. and 5 p.m. Monday to Friday) or by email ;
  • the Agriph at 0 800 11 10 09 (between 9:00 a.m. and 6:00 p.m. Monday to Friday) or by email at: entreprises@agefiph.asso.fr.

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