Employing severely disabled people in Germany: the levy
From 20 workplaces on, 5 per cent must be filled by severely disabled people; for each unfilled mandatory place a monthly levy of between 155 and 815 euros has applied since 2025, paid to the Integrationsamt by 31 March. The first module counts workplaces and credits and works through the levy. The second sets out the duties inside the business: checking every vacancy, disability-appropriate employment, the disabled employees' representative and five days of additional leave.
Intermediate2 modules44 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Employing severely disabled people· Step 1 of 6· Next step: German levy for unfilled disability quota places — quota and monthly amounts
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- determine whether an employer is subject to the employment obligation and how many mandatory places it has
- count workplaces and creditable employees correctly under sections 156 to 159 SGB IX
- set the compensatory levy per unfilled mandatory place by quota and size of employer
- send the notification, the register and the payment on time to the employment agency and the Integrationsamt
- carry out the checking and information duties for a vacancy under section 164(1) SGB IX
- assess the rights to disability-appropriate employment and their limit of reasonableness
- tell the disabled employees' representative and the inclusion officer apart and involve them correctly
- calculate the additional leave under section 208, including in the year the severe disability begins
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 124 minFree — no accountThe employment quota and the compensatory levy: who pays and how muchWhat you will be able to do
- determine whether an employer is subject to the employment obligation and how many mandatory places it has
- count workplaces and creditable employees correctly under sections 156 to 159 SGB IX
- set the compensatory levy per unfilled mandatory place by quota and size of employer
- send the notification, the register and the payment on time to the employment agency and the Integrationsamt
- Module 220 minIncluded in the full courseInside the business: vacancies, adjustments, representation and additional leaveWhat you will be able to do
- carry out the checking and information duties for a vacancy under section 164(1) SGB IX
- assess the rights to disability-appropriate employment and their limit of reasonableness
- tell the disabled employees' representative and the inclusion officer apart and involve them correctly
- calculate the additional leave under section 208, including in the year the severe disability begins
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.