Ausgleichsabgabe zahlen

• § 154 Neuntes Buch Sozialgesetzbuch (SGB IX) – Pflicht der Arbeitgeber zur Beschäftigung schwerbehinderter Menschen
• § 159 SGB IX – Mehrfachanrechnung
• § 160 SGB IX – Ausgleichsabgabe
• § 163 SGB IX – Zusammenwirken der Arbeitgeber mit der Bundesanstalt für Arbeit und den Integrationsämtern
• § 223 SGB IX – Anrechnung von aufträgen an Werkstätten für behinderte Menschen auf die Ausgleichsabgabe

Collection of the compensatory tax under the Severely Disabled Persons Act (Schwerbehindertenrecht)

Private and public employers who have an annual average of at least 20 jobs must employ people with severe disabilities or peoble with an equivalent status in at least five per cent of the jobs.

As long as your company does not meet this mandatory quota, you must pay a compensatory tax for each unfilled mandatory workplace.

Note: Since the total number of jobs is relevant for the compensatory tax, employers with several establishments or parts of establishments (e.g. branches), each of which has fewer jobs, but which together have more than 20 jobs, are also obliged to employ people with severe disabilities.

Employer notification

Employers must notify the employment agency responsible for their registered office once a year by 31 March at the latest for the previous calendar year, broken down by month, of the data required to calculate the scope of the employment obligation, to monitor its fulfillment and to pay the equalization levy. 

Payment of the compensatory tax

The employer shall pay the compensatory tax annually to the competent integration office for its registered office at the same time as the notification pursuant to Section 163 (2) is submitted.

completed notification forms "Notification procedure according to § 163 SGB IX" (-> "Online application and forms")

The compensatory tax is due in a company with an annual average of at least 20 jobs if people with severe disabilities or peoble with an equivalent status are not employed in at least five per cent of the jobs.

Monthly compensatory tax per unfilled compulsory place

From January 2024, new graduated amounts for the compensatory tax will apply, which will first become due for payment in 2025:

From the 2024 collection year, the monthly compensatory tax per unfilled mandatory job will be:

• 140 euros with an annual average employment rate
  of 3 % to less than 5 %,
• 245 euros for an annual average employment rate
  from 2 % to less than 3 %,
• 360 euros for an annual average employment rate
  from more than 0 % to less than 2 %,
• 720 euros for an annual average employment rate
  of 0 %.

Relief for smaller companies and departments

Employers with

• less than 20 jobs on an annual average are not obliged to employ
  • they do not pay a compensatory tax;
• an annual average of less than 40 jobs must employ one severely disabled person;
  • if they employ less than one severely disabled person on an annual average, they pay 140 euros per month and 210 euros if they employ zero severely disabled people on an annual average;
    
• an annual average of less than 60 workplaces must fill two compulsory workplaces;
  • they pay 140 euros if they employ an annual average of less than two severely disabled people, 245 euros if they employ an annual average of less than one severely disabled person and 410 euros if they employ an annual average of zero severely disabled people.

• The compensatory tax is calculated by the employer by way of a so-called self-assessment.
• If you determine that you are obliged to pay a compensatory tax for your company, you must transfer the respective amount to the Integration Office (Integrationsamt) in Chemnitz; you can obtain the necessary forms from the free order service of the Federal Employment Agency (Bundesagentur für Arbeit)

Transfer of the compensatory tax: for the previous calendar year by 31 March of the current year

Note: If you are more than three months in arrears with the transfer of the compensatory tax, the Integration Office will issue an assessment notice for the amounts in arrears. For each month of arrears or part thereof, a surcharge of one percent of the amount in arrears, rounded down to EUR 50.00, is due.

• Employers who are obliged to pay a compensatory tax may reduce this tax in whole or in part by placing orders with recognised workshops for people with disabilities or workshops for the blind.
• 50 per cent of the invoice amount attributable to the workshop's work (total invoice amount minus material costs) can be credited against the respective compensatory tax payable. The work performed by the specialist staff for work and professional promotion is taken into account, but not the work performed by other employees without disabilities.
• The workshops for people with disabilities show the eligible amounts on the invoices.

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