Every private company must report the number of employees with disabilities it hires. For companies with at least 20 employees, the government has implemented a mandatory employment requirement for disabled workers (OETH): they are required to employ disabled individuals at a rate of 6% of their workforce.

If this quota is not met, the company must pay a financial contribution to Agefiph. This contribution decreases depending on the current percentage of disabled workers employed within the company, and it is eliminated once the employment rate reaches 6%.

In 2018, the government launched a reform regarding the declaration process for the Disability Contribution, which also led to a change in its calculation method. This reform is applicable for any fiscal year starting on or after January 1, 2020.

 

Reporting Employees with Disabilities: A How-To Guide

Since January 2020, the Nominative Social Declaration (DSN) is the vehicle for reporting. The company, regardless of its size, must complete this document every month. If companies miss the reporting deadline, they may face penalties of up to 15,000 euros, plus a 25% surcharge for each missing employee.

Previously, the company used a specific Cerfa form for its annual declaration. This allowed better control over the declaration's parameters and enabled tracking of the contribution’s evolution.

Our advice: It is crucial to check the consistency between payroll data and the content of the DSNs submitted. If the DSN is incorrect or incomplete, you may be subject to significant amounts by the URSSAF.

 

2020 Reform of the Calculation Method: What Are the Impacts for Your Company?

As of January 1, 2020, the company must consider the total workforce to determine whether the number of disabled employees represents 6% of the workforce. The previous calculation method allowed a count of employees "by establishment," which enabled the use of a threshold effect. Now, the calculation method for the OETH reference workforce aligns with other contributions (workforce according to social security standards).

Starting in 2021, companies with multiple sites will see their disability contribution increase, such as businesses in retail or industrial SMEs with several locations. However, it is possible to neutralize this increase in the financial contribution.

 

ECAP: A Key Point for Certain Activities

Jobs requiring specific aptitude conditions (ECAP) reduce the number of missing beneficiaries and, therefore, the contribution due. The calculation formula is slightly modified, but once again, it is the DSN that will serve as the basis for counting the company’s ECAPs: No more online declarations; now, it is a reconciliation of DSN data that will allow the URSSAF to carry out the count. Therefore, you will need to pay special attention to your employees’ PCS codes in the DSN (S21.G00.40.005). In the near future, the list of PCS codes may be revised, and attention will also be needed for the nomenclature of jobs newly added to the list of ECAPs.

Helping Our Clients Manage Risks and Optimize the Costs of the Reform

The Disability Contribution remains a manageable system in terms of both its cost and risks. It requires both technical expertise in its reporting and HR expertise to define and implement the disability policy within the company. RSM experts have all the tools to support their clients through this reform:

  • Diagnostic of the BOETH declaration
  • Measurement of the financial impact of the reform for the company
  • Corrections on the declarations
  • Support with the company’s disability strategy
  • Creation of company agreements and validation with the DIRECCTE

Download the practical and illustrative  case

Read more