Procedure descriptions

Show employment of severely disabled people

Private and public employers who have an annual average of at least 20 jobs per month within the meaning of Section 156 of the Ninth German Social Code (SGB IX) must employ severely disabled people in at least 5% of their jobs.

How many severely disabled people they must employ depends on the size of the company. As long as employers do not employ the prescribed number of severely disabled people, they have to pay a compensatory levy for every unfilled mandatory job.

Forms/Online Services

Responsible department

  • The registration office for the equalisation levy you have calculated yourself (self-assessment) is the employment agency responsible for your place of business.
  • You must pay the equalisation levy to the Inclusion and Integration Office of the Baden-Württemberg Municipal Association for Youth and Social Affairs (KVJS). To do this, it is essential that you state the booking reference in the purpose of payment.

Details

Prerequisite

You must pay the equalisation levy under the following conditions:


  • Several parts of an employer's businessmust be grouped together.
  • There are special regulations for small companies (§ 154 SGB IX) regarding the obligation to employ people with severe disabilities:
    • Employers with fewer than 20 employees are exempt from the obligation to employ people with severe disabilities.
    • Employers with 20 to 39 employees are obliged to employ at least one person with a severe disability.
    • For 40 to 59 employees, two places are mandatory.

Procedure

You must calculate the equalisation levy yourself and report it to the responsible office (employment agency). The equalisation levy is calculated either with the help of forms that you can obtain from the employment agency or via an electronic notification procedure. The free IW-ELAN software is available for this purpose.

The notification must contain the following information

  • the number of jobs (separately for each company and each office)
  • the number of people employed in the individual companies
    • severely disabled persons,
    • Persons who are equivalent to severely disabled persons and
    • other eligible persons
  • Multiple offsetting (under certain conditions, you may offset one severely disabled employee against two or three compulsory jobs)
  • the total amount of the equalisation levy owed

The Federal Employment Agency will forward your details to the Inclusion and Integration Office responsible for you.

Deadlines

You must report the equalisation levy for the previous year by 31 March at the latest and pay it to the Inclusion and Integration Office by this date (latest receipt of payment: 31 March). If you pay later, you will incur late payment penalties.

Required documents

  • List of persons employed by you
    • severely disabled persons,
    • Persons who are equivalent to severely disabled persons, and
    • other eligible persons
  • List of the workshop orders deducted

Costs

The equalisation levy for unfilled compulsory jobs is currently (for all from 1 January 2024)

  1. 140 euros for an average annual employment rate of 3 per cent to less than the applicable mandatory rate,
  2. 245 euros for an annual average employment rate of 2 per cent to less than 3 per cent,
  3. 360 euros for an annual average employment rate of less than 2 per cent,
  4. 720 euros for an annual average employment rate of 0 per cent.

In deviation from this, the equalisation levy per unfilled compulsory job for people with severe disabilities (Section 160 (2) sentence 2 no. 1 and no. 2 SBG IX):

  1. For employers with an annual average of less than 40 jobs to be taken into account with an annual average employment of less than one person with a severe disability 140 euros.
  2. For employers with an annual average of less than 40 jobs to be taken into account with an annual average employment of zero people with severe disabilities: 210 euros.
  3. For employers with an annual average of less than 60 jobs to be taken into account with an annual average employment of less than two people with severe disabilities 140 euros and with an annual average employment of zero people with severe disabilities 410 euros.

Late payment surcharge: The Inclusion and Integration Office levies a late payment surcharge of 1 per cent for each month or part thereof after the due date (from 1 April) for overdue equalisation levy amounts. If the employer is more than 3 months in arrears with the transfer of the equalisation levy, the Inclusion and Integration Office will issue an assessment notice for the overdue amounts and, if this is not taken into account, will initiate collection (reminder and enforcement proceedings).

Miscellaneous

You can fulfil your payment obligation as an employer in full or in part by placing orders with recognised workshops for people with disabilities or workshops for the blind. You can deduct 50% of the labour (not the material costs) that was performed directly on your behalf (not via third parties) and for which a corresponding invoice is shown (labour must be shown separately on the invoice) from the equalisation levy. The orders must have been carried out by the workshop and paid for by you in the corresponding reporting year. The deduction is made in the following year.

Legal basis

Sozialgesetzbuch Neuntes Buch - Rehabilitation und Teilhabe von Menschen mit Behinderungen (Neuntes Buch Sozialgesetzbuch - SGB IX):

  • §§ 154 - 162 Beschäftigungspflicht der Arbeitgeber

Release note

Machine generated, based on the German release by: Kommunalverband für Jugend und Soziales Baden-Württemberg, 25.08.2025