For companies with 60 or more employees, the following compensatory levies apply per unfilled compulsory job:
From 5% of the jobs are occupied by severely disabled persons: no compensatory levy
3% to less than 5% of the jobs are occupied by severely disabled persons: 140 euros
2 % to less than 3 % of the jobs are occupied by severely disabled persons: 245 euros
Less than 2% of the jobs are occupied by severely disabled people: 360 euros
If 0% of the jobs are occupied by severely disabled people, 720 euros will be due per unfilled compulsory job from 2024
How to calculate it, and an example of the calculation?
Calculations are based on less than 40 Jobs and how we determined that we calculate the total of employees of each month during 2024 = 462 /12 = 38.5 average number of employees in 2024, so we are in less than 40 jobs category.
Mandatory jobs target: Number of Months x 1 = 12 x 1 = 12
Unfilled mandatory jobs: 12- 0 = 12
Annual average employment: = 0/12 =0
Annual total equalization levy: 12 x 210 = 2520
Scale amount:
210 EUR if the result number is 3 = 0 40 to less than 60 jobs
When to be paid?
The severely disabled tax for 2024 is due by March 31, 2025. So the payment is always due for the entire year by March 31st of the following year.
Source: Vendor
Submitter: Nour Suleiman