Everything you need to know about the OETH, AGEFIPH and the surtax.
Up-to-date information to help you optimise your disability mission. In France, the obligation to employ workers with disabilities is governed by the Act of 11 February 2005 for equal rights and opportunities.
Who is concerned, and by what quota?
Any private or public organisation with at least 20 employees is subject to the obligation to employ workers with disabilities (OETH): it must employ a quota equal to at least 6% of its total workforce.
The workforce is calculated in beneficiary units, which take into account working time, contract type and the number of hours worked. The rules vary depending on the size and nature of the organisation.
Each year, the organisations concerned file a mandatory declaration (DOETH) with AGEFIPH. Since 01/01/2020 it has been included in the April DSN, filed between 5 and 15 May.
Several levers, one same compliance.
Recruit directly
Hire workers with disabilities within your company, on permanent, fixed-term or work-study contracts.
Subcontract to the STPA sector
Enter into subcontracting or service contracts with STPA-sector enterprises: adapted enterprises, ESATs or TIHs.
Host & train
Internships, work-immersion periods, training and disability-awareness initiatives.
Get support
ABC Handicap and its advisors provide employers with tailored support across all their inclusion efforts.
Contribution, tiers… and the notorious surtax.
If the 6% quota is not met, a contribution is owed to AGEFIPH, calculated according to the size of the organisation and the number of missing workers with disabilities.
By tier: 400 × the hourly minimum wage (20–249 employees), 500 × (250–749), 600 × (750 and above), per missing worker. The gross hourly minimum wage is revised once or twice a year.
Applied to organisations that have made no internal or external hiring effort for more than 3 years — per missing worker with a disability, every year, until concrete action is taken.
Invoiced as labour through an EA, an ESAT or a TIH: you avoid the over-contribution for 4 years. These providers issue you an hours certificate to report in your DSN (5–15 May).
A free OETH audit, no strings attached.
Our advisors review your situation and tell you exactly where you stand — and what can be done. Funded by adapted enterprises, at no direct cost to you.