Compulsory declaration of employment of disabled workers (DOETH)

The company of 20 or more employees must employ workers with disabilities (OETH: titleContent).

This obligation to employ corresponds to 6% of the average annual number of staff (EMA).

Since 1^er January 2020, the company must meet or exceed the 20-employee threshold for 5 consecutive calendar years to be subject to the Disabled Workers Employment Obligation (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 the threshold is crossed.

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 Employment Integration of Persons with Disabilities (Agefiph). This association is responsible for supporting the employment development of people with disabilities.

The companies concerned must every year one compulsory declaration of employment of disabled workers (DOETH).

Company with multiple establishments

Where there is more than one establishment, a single declaration must be made for the whole company. 

The obligation to employ shall apply to the sum of the number of staff of all establishments forming part of the company.

Employees not taken into account

If the company is a temporary company of work, mission contracts and interim agreements are not taken into account in the calculation of the average annual number of staff OETH. Only permanent staff are taken into account.

In the case of a grouping of employers or a company of salary carry-over, the employees made available shall not be taken into account in the calculation of the average annual number of employees OETH. Only permanent staff are taken into account.

Companies with more than 20 employees must report every year the number of disabled workers in the compulsory declaration of employment of disabled workers (DOETH). This declaration shall be made through the registered social declaration (DSN)

The annual DOETH declaration must be made in the April NSN. For the year 2023, the return must be filed in the April 2024 NSN, either on May 5 or 15, 2024.

Social security institutions shall provide companies with 20 or more employees with the following information on their numbers:

• Average annual or permanent company strength
• Number of beneficiaries of the obligation to employ disabled workers (BOETH) to be employed
• Number of persons covered by the obligation to employ disabled company workers (BOETH)
• Number of employees employed by the company under a CPCA (job requiring special aptitude conditions).

This information is sent before 15 March each year. They are based on the monthly DSN declarations made by the company.

The company uses all these elements to fill its DOETH:

It must declare, if this is the case, the establishment of a collective agreement for the employment of disabled workers concluded and approved by the Dreets: titleContent. Once validated by Dreets, the collective agreement exempts the company from its Agefiph contribution for the entire period of validity of the agreement. This period is 6 years maximum (3 years renewable once).

Companies who do not comply with the annual reporting requirement (DOETH) must pay a flat-rate contribution fixed on a provisional basis.

This provisional contribution shall be increased by 25%. This rate shall be increased by 5 percentage points for each consecutive unreported maturity.

The administration shall inform the company of the amount of this provisional contribution before 31 December the year in which the declaration should have been made.

If the company becomes in good standing after being informed by the administration of its delay, the amount of this contribution shall be regularized and it shall then pay a late surcharge of 8% on this amount.

Where a company employing more than 20 employees fails to comply with its obligation to employ disabled workers (OETH), it must pay a annual contribution.

It is collected by the Urssaf and then returned to theAgefiph: titleContent private sector.

The contribution is calculated on the basis of the number of OETH beneficiaries the employer should have recruited and the size of the company.

The Agefiph offers a simulator for calculating the amount of the financial contribution :

OETH Contribution

The employer may deduct from the amount of the contribution certain expenses promoting the employment of disabled workers. This includes expenses for diagnostics and work to make company premises accessible to disabled workers.

The company must pay a over-contribution set at 1 500 times the gross hourly minimum (of the year for which the contribution is due), or €16,905 by missing beneficiary, irrespective of the number of employees of the company, if for a period of more than three years it has met the following three conditions:

• She did not employ any beneficiary of the employment obligation.
• It has not concluded any supply, subcontracting or service contract in certain conditions.
• It has not concluded an approved agreement for the employment and retention of persons with disabilities.