All employers, whatever their size, must declare the number of disabled workers they employ on a monthly basis, via the DSN.
Employers with at least 20 employees are required to employ disabled workers on a full-time or part-time basis in a proportion of 6% of the company’s total workforce.
For example: for a company with 45 full-time equivalent employees, the employment obligation is 2 disabled employees (45 X 6% = 2.7 rounded down).
KEY POINT
The amount of the contribution varies according to the number of employees in the company:
- 400 times the SMIC hourly wage for each person covered by the obligation for companies with between 20 and 199 employees;
- 500 times or 600 times the hourly SMIC, depending on whether the company has fewer or more than 750 employees.
The declaration of the obligation to employ disabled workers (DOETH) is now to be made via the DSN (Déclaration Sociale Nominative) in April of year Y+1 on the salaries of year Y.
Companies that do not fulfil (or only partially fulfil) their obligation to employ disabled workers must pay a contribution to Agefiph. This is calculated on the basis of the number of disabled workers that the company should have employed, and is paid to URSSAF or MSA on 5 or 15 May of year Y+1, which in turn pays it to Agefiph.
Point of attention:
If no effort has been made to employ disabled people for more than 3 years, the Agefiph contribution is set at 1,500 times the minimum hourly wage per beneficiary missing, regardless of the number of employees.
This additional contribution is due if, for more than 3 years, the company has not either:
- employees of disabled people;
- signed a contract with an ESAT (Etablissement et service d’aide par le travail), an EA (entreprise adaptée), a CDTD (centre de distribution de travail à domicile) or a disabled self-employed worker for a cumulative amount of €4,060 over four consecutive years;
- or an approved collective agreement relating to the employment of disabled disabled workers.
There are specific calculation rules for companies with “jobs requiring special aptitude conditions” (e.g., paramedics or qualified roofers) that reduce the number of missing beneficiaries, and therefore the amount of the contribution.
