Selecting a language will automatically trigger the translation of the page content.

Compulsory declaration of employment of disabled workers (DOETH)

Verified 24 April 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Labor

Any private company, regardless of its workforce (even a company with less than 20 employees), must declare the number of disabled workers it employs. This declaration is made in the registered social declaration (NSN). Each company of at least 20 employees must employ persons with disabilities up to 6% of its staff. A company which does not fulfill this employment obligation must make a financial contribution to the social security bodies concerned.

Every private company, regardless of its workforce, must declare monthly the number of disabled workers it employs.

The obligation to declare disabled employees concerns all companies which employ at least 1 person, whatever the nature of their contract (fixed-term contract, fixed-term contract, trainee, apprenticeship contract, etc.).

The company that employs 20 or more employees must comply with theobligation to employ disabled workers (OETH: titleContent).

The average annual number is calculated by the social security body responsible for collecting the OETH contribution. It is this body that determines whether or not the company is subject toOETH: titleContent and the level of his employment obligation.

This level of employment obligation corresponds to 6% of the average annual number of staff.

Company with multiple establishments

If a company has more than one establishment, only one declaration shall be made for all establishments. 

The obligation to employ shall apply to the sum of the number of staff of all establishments forming part of the company. This count has been in effect since the 2021 2020 Staffing Statement.

Until 2024, the contribution can be modulated to facilitate the transition to this new way of counting staff.

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 pay 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.

Please note

salary carry-over businesses may deduct from their OETH contribution the costs of using an employee with a disability. If the job requires special fitness requirements (ECAP), the deduction is equal to the number of employees in ECAP in the company multiplied by 192, (irrespective of the proportion of this number).

Each company, regardless of its workforce, must declare every month the number of disabled workers it employs.

Répondez aux questions successives et les réponses s’afficheront automatiquement

General case

This declaration shall be made through the registered social declaration (DSN) on-site :

Nominative Social Declaration (DSN)

agricultural companies

This declaration shall be made through the registered social declaration (DSN) on the website of MSA: titleContent :

MSA - Companies and farmers - DSN: online declaration

The supporting documents shall be kept for 5 years for any checks on the Dreets: titleContent or the Agriph.

Companies that do not meet the reporting deadline risk penalties up to €16,905, increased by 25% per missing employee. One additional increase of 5% shall be applied for each consecutive unreported maturity.

If the company becomes in good standing after being informed by the administration of its delay, then the additional increase shall be increased to 8%. These increases do not apply to companies who are late in filing their 2021 and 2022 returns and who regularize their situation by the July 2023 deadline.

The declaration must describe the number and status of each disabled worker recruited, irrespective of his employment contract.

This includes employees with disabilities in CDIs, CDDs, temporary workers, trainees, seasonal workers, apprentices.

Each disabled employee is counted in proportion to his working time.

Social security bodies pre-fill in information on the annual number of employees in the company and the number of disabled workers employed in the year.

The employer shall 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.


to help you complete the NSN and report workers with disabilities, you can visit instructions for use available on

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).


the number of contracts concluded with a adapted structure (subcontracting) or with a disabled self-employed person (TIH) is no longer counted in the employment rate of 6%manpower. However, the costs incurred for the use of these subcontracts will be deducted from the company's annual contribution.


If the employer does not meet its employment obligation, it must pay an annual contribution. It will be returned to theAgefiph: titleContent private sector.

Payment of the annual contribution is made from the Urssaf or the General Social Security Fund.

Calculation of the contribution

The OETH contribution shall be calculated on the basis of this declaration and shall be used to verify whether the obligation to employ is fulfilled.

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

Tableau - Calculation of the OETH contribution due for each missing beneficiary

Number of company employees

Gross amount

20 to 249


250 to 749


From 750


A calculation module is used to calculate the annual contribution:

OETH Contribution

The company must pay a contribution plus €16,905 by missing beneficiary, irrespective of the number of employees of the company, if, for a period exceeding three years, it has been in one of the following cases:

  • 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.

Please note

In order to limit possible increases in the companies' contribution linked to the new rules for calculating the obligation to employ disabled workers, the amount of the contribution is modulated until 2024. It shall be subject to capping of the increase in the contribution in relation to the contribution due for the previous year. Thus, for the 2022 to 2024 employment years, the increase in the contribution compared to the previous year is reduced by 75% in 2022, 66% in 2023, 50% in 2024.


A company who crosses the threshold of 20 employees for 5 consecutive years will not have to pay the contribution due if the threshold of 6% employment of disabled workers.

This is also the case for a company which at the time of its creation employs at least 20 employees. The employer will have five years to comply.


The employer may use a remedy called disability prescription so that it may be informed precisely of its position concerning the employment obligation of disabled workers. This prescription is issued by the social agencies.

The employer must address his request by any means, specifying the following information:

  • Business name of the establishment and its addresses (postal and electronic)
  • Siret Number
  • Legislative or regulatory references that justify the application being considered
  • Accurate, complete and sincere presentation of the situation

The social agencies have 15 days to request missing documents and 2 months to reply.

Who can help me?

Find who can answer your questions in your region