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Employers' obligation to pay in the event of non-achievement of the planned employment rate of severely disabled people

Private and public employers with an average annual employment rate of at least 20 jobs currently have to employ severely disabled people on at least 5 percent of jobs. As long as the employer does not reach the prescribed figure, he/she is obliged to pay a compensatory tax.

The compensatory levy is calculated on the basis of an annual average employment rate. It is staggered, depending on the fulfilment of the employment obligation.

The payment of the compensatory levy does not remove the obligation to employ severely disabled people.

The compensatory levy will be used exclusively to promote the participation of severely disabled people in working life, including accompanying assistance in working life.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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