Countervailing charge
The countervailing charge , as severely disabled levy or severely disabled persons levy referred must, in Germany according to § 160 SGB IX employer to the responsible integration office pay who are not legally required number of severely disabled people to deal with. It is part of the German law for severely disabled people .
Employers subject to tax
The fee applies to all private and public employers with an annual average of at least 20 jobs per month. You must be paid if at least five percent of jobs are not filled with severe disabilities ( §§ 154-162 SGB IX, Part 3, Chapter 2 compulsory employment ). The law does not take into account the reasons for which the employer has not complied with his employment obligation, whether he is at fault or not. This can be z. B. does not claim that the employment agency was unable to find a severely disabled employee for him. As a result, there is no possibility under the law to waive or reduce the equalization charge. The legislative motive for this regulation is that every employer should be obliged to make a contribution to the participation of severely disabled people in working life within the meaning of Article 27 of the United Nations Convention on the Rights of People with Disabilities .
Amount of the equalization charge
The amount of the equalization fee is per month and unoccupied compulsory job:
- 125 € with an employment rate from 3% to less than 5%
- € 220 with an employment rate from 2% to less than 3%
- € 320 with an employment rate below 2%
Relief for smaller companies and offices:
- Employers with fewer than 40 jobs must employ a severely disabled person, otherwise they pay € 125 per month.
- Employers with fewer than 60 jobs must fill two compulsory jobs; they pay € 125 if they only occupy one compulsory job and € 220 if they employ no or fewer than one severely disabled person.
Self-assessment of employers
The level of the equalization charge is to be determined by the employers themselves on the basis of their annual average employment rate. It is calculated annually in arrears and is due on March 31 of the following year. It is therefore a self-assessment obligation for employers. There is no separate request for payment from the responsible integration office .
The employers must notify the employment agency responsible for their headquarters once a year by 31 March at the latest for the previous calendar year, broken down by months, of the data necessary to calculate the scope of the employment obligation, to monitor its fulfillment and to calculate the equalization tax are. The employment agency forwards the data to the integration office ( Section 163 (2) sentence 2 SGB IX).
Crediting of the equalization charge
Employers who place orders with recognized workshops for disabled people can, in accordance with Section 223 of Book IX of the Social Code, offset 50% of the total invoice amount minus material costs against the equalization charge to be paid. Here are multiple credits possible (distributed attributed to several jobs).
Purpose of the countervailing charge
The equalization levy is intended to provide compensation for employers who fulfill their duty to employ and who, e.g. B. through the statutory additional leave and the disability-friendly equipment of the workplace, increased costs. In addition, the equalization levy is intended to encourage employers to fulfill their employment obligations.
The equalization levy, which is paid to the integration office, is mainly used to finance professional rehabilitation assistance for severely disabled people.
The payment of the equalization levy does not cancel the obligation to employ severely disabled people.
See also
literature
- Federal working group of integration offices and main welfare offices (ed.): ABC Fachlexikon. Employment of severely disabled people. 6th revised edition, Cologne 2018.