Navigating the German Schwerbehinderten-Ausgleichsabgabe: Requirements, Rates, and Strategies

In Germany, employers are required to contribute to the Schwerbehinderten-Ausgleichsabgabe (compensatory levy for severely disabled persons) if they do not meet certain employment quotas for severely disabled employees. This levy is designed to encourage the employment of individuals with disabilities and to support their integration into the workforce. Understanding when and how much to pay, as well as strategic approaches to managing these obligations, is crucial for compliance and effective human resources management. Here’s a comprehensive guide to the Schwerbehinderten-Ausgleichsabgabe.

Requirements and Thresholds

The obligation to pay the Schwerbehinderten-Ausgleichsabgabe applies to companies with at least 20 employees. According to the law, these companies must ensure that at least 5% of their workforce consists of severely disabled persons. If this quota is not met, the company must pay the compensatory levy.

Reference: § 71 SGB IX (Sozialgesetzbuch Neuntes Buch – Social Code Book IX)

Calculation of the Levy

The amount of the levy depends on the degree to which the quota is fulfilled and the size of the workforce. The levy is calculated on a monthly basis and is tiered as follows:

  • 3% to less than 5% quota fulfilled: 125 euros per month per unfulfilled position.
  • 2% to less than 3% quota fulfilled: 220 euros per month per unfulfilled position.
  • Less than 2% quota fulfilled: 360 euros per month per unfulfilled position.

For example, a company with 100 employees is required to employ 5 severely disabled persons to meet the 5% quota. If only 3 severely disabled persons are employed, the company is missing 2 positions. Depending on the fulfillment rate, the monthly levy would be:

  • 3% to less than 5% fulfilled: 2 positions x 125 euros = 250 euros per month
  • 2% to less than 3% fulfilled: 2 positions x 220 euros = 440 euros per month
  • Less than 2% fulfilled: 2 positions x 360 euros = 720 euros per month

Strategic Approaches

Meeting the quota for severely disabled employees not only avoids the levy but also fosters a diverse and inclusive workplace. Here are some strategies to consider:

1. Proactive Recruitment: Actively seek out and recruit qualified severely disabled individuals. Partner with organizations and agencies that specialize in job placement for disabled persons.

2. Workplace Adaptations: Make necessary adaptations to the workplace to accommodate disabled employees. This can include physical modifications, flexible working hours, and tailored job roles.

3. Internship and Apprenticeship Programs: Establish programs specifically for severely disabled individuals, providing them with valuable work experience and potential pathways to full-time employment.

4. Consulting Services: Engage consulting services to audit your current practices and provide recommendations for improvement. This can help identify areas where your company can better support disabled employees.

How WW+KN Can Help

At WW+KN, a Baker Tilly Company, we offer comprehensive bureaucratic support services to help your company comply with the Schwerbehinderten-Ausgleichsabgabe and optimize your human resources strategies. Our services include:

  • Compliance Audits: Conducting thorough audits to ensure your company meets all legal requirements regarding the employment of severely disabled persons.
  • Recruitment Support: Assisting in the bureaucratic aspects of recruiting qualified severely disabled employees through targeted strategies and partnerships.
  • Workplace Adaptation Advice: Providing advice and support on making necessary adaptations to your workplace to accommodate disabled employees.
  • Consulting and Advisory: Offering expert consulting services to help you develop and implement effective strategies for meeting the quota and creating an inclusive workplace.

Contact Us

Meeting the requirements of the Schwerbehinderten-Ausgleichsabgabe and fostering an inclusive workplace can be challenging. To explore how WW+KN can support your company in complying with these regulations and optimizing your human resources strategies, contact us at info@payrollgermany.de. Let us help you navigate the complexities of the Schwerbehinderten-Ausgleichsabgabe and create a supportive and diverse workplace.

By leveraging the expertise of WW+KN and Baker Tilly, you can ensure that your company not only meets its legal obligations but also benefits from the advantages of a diverse and inclusive workforce.