Module 124 min2888 wordsFree — no account
The employment quota and the compensatory levy: who pays and how much
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 257 words · 3 min
Worked example
Half a mandatory place becomes a whole one
A business has 130 workplaces on annual average, apprentices already excluded. 5 per cent of that is 6.5. Because the fraction reaches 0.5, it is rounded up: the business has seven mandatory places. With 120 workplaces it would have had exactly six, with no rounding at all.
Practical case
How high is the levy for the year?
In every month of the year a metalworking firm has 120 workplaces within the meaning of sections 156 and 157 SGB IX, apprentices already excluded. In every month it employs two severely disabled people full time; there are no multiple credits. How many mandatory places does it have, which monthly amount applies, and how much does it transfer by 31 March of the following year?
Hint: First work out 5 per cent of the workplaces, then the employment rate, and look up the matching rate in the scale applying since 1 January 2025.
Show the solution
5 per cent of 120 gives exactly 6 mandatory places, so no rounding is needed. Two are filled, four remain unfilled in every month. The employment rate is 2 out of 120, about 1.67 per cent. It is above 0 and below 2 per cent; under the notice of 2 December 2024 the rate is therefore 405 euros per month and unfilled place. For twelve months that gives 4 × 405 × 12 = 19,440 euros. The payment goes to the Integrationsamt, the notification to the employment agency.
Answer: 6 mandatory places, 405 € per month and place, 19,440 € for the year
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