Businesses offering an annual average of 20 employment positions are required to reserve five percent of these positions for employees with severe disabilities. A corresponding report is to be filed with the responsible employment agency no later than March 31st of the following year. Every business is required to file said report. Businesses failing to employ the required quota of severely disabled employees have to pay a compensation fee. The fee is payable, without official request, to the integration office responsible for the seat of the employers main office. Per month and unfilled reserved employment position the compensation fee amounts to:

Relief for small businesses:



Failing to report, as well as missing the deadline, might lead to a fine of up to 10.000 €.


According to Section 1 Socialcode IX businesses, that contract recognized craft shops for the severely disabled for orders, may reduce the compensation fee. The compensation fee may be reduced by 50% of the contract-sum, minus the material costs.
The legal liability of directors
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