Multiple crediting
The multiple crediting according to § 159 SGB IX enables the Federal Employment Agency to distribute a severely disabled person to several jobs within the meaning of the equalization tax if this is particularly severely impaired. This is intended to provide financial support to employers who employ such severely disabled people. Such a severely disabled person is usually credited to two jobs, in exceptional cases to three.
Severely disabled people in vocational training are generally credited towards two jobs. Otherwise, the employer must apply to the Federal Employment Agency for multiple credits. Cases in which multiple crediting is approved are, for example, disabled people who are permanently dependent on a specialist integration service or who have a degree of disability of 50 due to a mental or emotional disability .