Applying for multiple counting of a severely disabled employee (Germany)
A severely disabled employee normally counts towards one mandatory workplace (Pflichtarbeitsplatz). The Federal Employment Agency MAY allow them to count towards more than one, and at most three, mandatory workplaces where their participation in working life meets particular difficulties (§ 159(1) sentence 1 SGB IX). The employer applies to its local employment agency (Agentur für Arbeit) with the form “Antrag auf Mehrfachanrechnung” (application for multiple counting). No application is needed where the law itself provides double counting: severely disabled apprentices (§ 159(2) sentence 1), the first year after being taken on at the end of their training (sentence 4), and the first two years after a sheltered workshop, another service provider or with a work budget (Budget für Arbeit, subsection 2a). Every additional workplace counted is one fewer unfilled mandatory workplace — and the compensatory levy (Ausgleichsabgabe) is due for each unfilled one (§ 160(1) sentence 1 SGB IX).
Up to date for 2021 — verified on September 23, 2026Official formGuide: about 30 min
This content is part of the path: Employing severely disabled people· Step 4 of 6· Next step: Counting a severely disabled part-timer under 18 hours a week (Germany)
Deadlines
- No statutory application deadline
- § 159(1) SGB IX sets neither a deadline nor a retroactive effect. The application therefore belongs at the start of the employment, not at the end of the year.
- Annual report by 31 March
- § 163(2) sentence 1 SGB IX — the report carries the data used to calculate and monitor the employment obligation and the levy; multiple counting takes effect through that count
- Taken on after training: first year of employment
- § 159(2) sentence 4 SGB IX — two mandatory workplaces in the first year, with no application; multiple counting under subsection 1 remains available on top
- After a sheltered workshop, another service provider or a work budget: first two years of employment
- § 159(2a) SGB IX — two mandatory workplaces; according to the Agency, the rule has applied since 1 January 2024
Documents to prepare
- Employer's establishment number (Betriebsnummer), address and contact person
- The employee's name, date of birth and degree of disability; for a degree of 30 or 40, the equivalent-status decision
- Copy of the severely disabled ID card (Schwerbehindertenausweis)
- Job, start of employment (MM.YYYY), contractual weekly hours and type of employment
- Under 18 hours a week: admission decision under § 158(2) sentence 3 SGB IX or a medical certificate without diagnosis
- Description of the particular difficulties and of the extra costs remaining after the prevention procedure (§ 167(1) SGB IX)
- Opinions of the works or staff council and of the representative body for severely disabled employees, where they exist
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Who this applies to
- Employers of a severely disabled person whose participation in working life meets particular difficulties — especially the groups listed in § 155(1) SGB IX (§ 159(1) sentence 1 SGB IX)
- Under § 155(1) no. 1 SGB IX these include people who need a special helper on a more than temporary basis, whose employment causes exceptional expense, who can only deliver substantially reduced output, or who have no completed vocational training because of their disability; under no. 2, severely disabled people aged 50 or over
- Also: severely disabled people who come from employment in a sheltered workshop, and severely disabled part-time employees within the meaning of § 158(2) SGB IX (§ 159(1) sentence 2 SGB IX)
- Employees with equivalent status (gleichgestellte): according to the Agency, they too can be counted towards more than one mandatory workplace
- Employers of severely disabled apprentices who want THREE workplaces instead of two: the Agency may allow it where placing the person in a training position meets particular difficulties because of the nature or severity of the disability (§ 159(2) sentence 3 SGB IX)
- NOT needed for the double counting of severely disabled apprentices: it applies by law (§ 159(2) sentence 1 SGB IX) and, according to the Agency, without any application
- NOT possible: more than three mandatory workplaces — only older decisions for more than three, issued before 1 August 1986, remain in force (§ 159(3) SGB IX)
Worked example
Musterbetrieb Feinmechanik GmbH and its four mandatory workplaces
Musterbetrieb Feinmechanik GmbH has an annual average of 80 workplaces, not counting apprentices' positions (§ 157(1) SGB IX). 5 percent of that is 4 mandatory workplaces (§ 154(1) sentence 1 SGB IX). It employs two severely disabled people: the apprentice Jonas counts towards two workplaces by law (§ 159(2) sentence 1), the machinist Carla Beispiel towards one. That makes three: one mandatory workplace stays unfilled and triggers the levy (§ 160(1) sentence 1). Because of her disability Carla needs permanent work assistance — a case under § 155(1) no. 1(a) SGB IX. HR applies to the employment agency for her to count towards two mandatory workplaces, describes the difficulties and the extra costs that remain after the prevention procedure of § 167(1) SGB IX, and attaches the opinions of the works council and the representative body for severely disabled employees plus a copy of her disability ID card. If the agency allows it, the company counts four out of four: no unfilled mandatory workplace left. The amount of levy this saves is shown on the page about the Schwerbehindertenanzeige.
How to fill it in, step by step
- First check whether double counting already applies by law: training (§ 159(2) sentence 1), first year after being taken on (sentence 4), first two years after a workshop or work budget (subsection 2a). If so, no application is needed.
- Write down what the particular difficulties in the person's participation in working life are, ideally using the groups of § 155(1) SGB IX.
- When difficulties arise in the employment, involve the representative body for severely disabled employees, the works or staff council and the integration office early (§ 167(1) SGB IX) — the form asks for the extra costs that remain AFTER that prevention procedure.
- Obtain the opinions of the works or staff council and of the representative body for severely disabled employees, or state that none exists.
- For a degree of disability of 30 or 40: check whether equivalent status under § 2(3) SGB IX has been granted — the form asks.
- If the person works fewer than 18 hours a week, attach the admission decision under § 158(2) sentence 3 SGB IX or evidence; if you have none, first apply for counting of part-time work under 18 hours.
- Complete the “Antrag auf Mehrfachanrechnung” — counting towards 2 or 3 mandatory workplaces —, sign it and file it with its attachments at your local employment agency.
- Record the decision in the register kept under § 163(1) SGB IX and reflect it in the annual report due by 31 March.
Good to know
- Multiple counting under subsection 1 is discretionary: the law says the Agency “kann … zulassen” (may allow) (§ 159(1) sentence 1 SGB IX). The reasoning carries the application.
- Neither multiple counting under subsection 1 nor the counting of an apprentice under subsection 2 sentence 3 allows more than three mandatory workplaces (§ 159 SGB IX).
- Double counting by law also applies during training within the meaning of § 51(2) SGB IX carried out in a business or public office (§ 159(2) sentence 2).
- Apprentices' positions are left out when calculating the number of mandatory workplaces (§ 157(1) SGB IX) — yet the severely disabled apprentice counts twice on the side of filled workplaces.
- Beyond the groups of § 155, the Agency also names employees whose participation is made harder by other factors, such as having no fixed address, or a history of drug use or imprisonment.
- The form (edition 12/2021) still prints § 159 SGB IX without subsection 2a, which according to the Agency has applied since 1 January 2024. The statute prevails.
- Equivalent status is granted by the Agency on the disabled person's own application and takes effect on the day that application is received (§ 151(2) SGB IX).
Common mistakes
- Applying for double counting of a severely disabled apprentice. It applies by law (§ 159(2) sentence 1 SGB IX); only the third workplace requires an application (sentence 3).
- Applying for four or more mandatory workplaces. The law allows three at most (§ 159(1) sentence 1 SGB IX).
- Filing without reasons. Without particular difficulties set out, the condition of § 159(1) sentence 1 SGB IX is not met.
- Describing the difficulties without having gone through the prevention procedure of § 167(1) SGB IX — the form asks for the extra costs that remain after it.
- Attaching a medical diagnosis. The form asks for evidence such as a medical certificate WITHOUT DIAGNOSES.
- Assuming multiple counting exempts you from the employment obligation. It changes the count; according to the Agency, no exemption exists.
Frequently asked questions
How many mandatory workplaces can one person count towards?
Three at most (§ 159(1) sentence 1 SGB IX). Only decisions for more than three issued before 1 August 1986 remain in force (subsection 3).
Do I need to apply for severely disabled apprentices?
No. They count towards two mandatory workplaces by law (§ 159(2) sentence 1 SGB IX) and, according to the Agency, without an application. You may apply for three where placing the person in a training position meets particular difficulties because of the nature or severity of the disability (sentence 3).
Who decides, and must the agency agree?
The Federal Employment Agency, through your local employment agency. Multiple counting under § 159(1) SGB IX is discretionary (“kann”): there is no automatic entitlement, and the agency examines the particular difficulties.
Does it work for part-time staff?
Yes, for severely disabled part-time employees within the meaning of § 158(2) SGB IX (§ 159(1) sentence 2). Where working time is below 18 hours, the form asks for the admission decision under § 158(2) sentence 3 SGB IX or equivalent evidence.
How does multiple counting affect the compensatory levy?
The levy is paid per unfilled mandatory workplace (§ 160(1) sentence 1 SGB IX). Each extra workplace counted lowers that number. The amounts and their scale are on the page about the Schwerbehindertenanzeige.
Go further
Official sources
- § 159 SGB IX — Mehrfachanrechnung (multiple counting) (Gesetze im Internet, Federal Ministry of Justice) — September 23, 2026
- § 155 SGB IX — Employment of particular groups of severely disabled people — September 23, 2026
- § 158 SGB IX — Counting employees towards the number of mandatory workplaces — September 23, 2026
- § 157 SGB IX — Calculating the minimum number of workplaces and the number of mandatory workplaces — September 23, 2026
- § 160 SGB IX — Ausgleichsabgabe (compensatory levy) — September 23, 2026
- § 167 SGB IX — Prevention — September 23, 2026
- § 154 SGB IX — Employers' obligation to employ severely disabled people — September 23, 2026
- § 163 SGB IX — Register and annual report — September 23, 2026
- § 151 SGB IX — Scope (equivalent status on application, subsection 2) — September 23, 2026
- § 2 SGB IX — Definitions (equivalent status, subsection 3) — September 23, 2026
- Federal Employment Agency — Severely disabled people and people with equivalent status (How does multiple counting work?) — September 23, 2026
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