“Those who want inclusion and participation will find solutions – those who want to prevent it will find reasons!”
In the spirit of equality, the EU member states have committed themselves to amending the Inclusion and Participation Act and have pledged to take measures to implement it. STANDING OVATION is subsidized up to 100%! The Federal Ministry of Social Affairs, AMS, Neba, insurance companies (AUVA,…) provide financial support of up to 100%.
IMPORTANT! for employers:
* Massive reduction in protection against dismissal for disabled employees * Generous support and tax benefits for employing people with disabilities * The company pays a penalty (compensation tax) if inclusive jobs are NOT filled * The employer receives subsidies (attractive bonuses) for training disabled apprentices * The AMS covers up to 100% of wage costs as part of work trials CURRENT information AMS
Protection against dismissal for people with disabilities
Disabled persons with a notice of assessment generally only have increased protection against dismissal after the end of the fourth year of employment.
The equalization tax
Companies with 25 or more employees are obliged to employ one beneficiary disabled person for every 25 employees.
If the employment obligation is not fulfilled, the employer is required to pay a compensation tax every year by the Social Ministry Service for the previous calendar year.
The amount of the equalization tax
From January 1, 2024, this will be EUR 320 per month for each individual person to be employed.
Deviating from this applies:
- Employers with 100 or more employees must pay an equalization tax of EUR 451 per month for each person to be employed.
- Employers with 400 or more employees must pay an equalization tax of EUR 477 per month for each person to be employed.
Premium
The employer receives a bonus from the Social Ministry Service from the Equalization Tax Fund for employing beneficiaries with disabilities who are in training.
Amount of the bonus EUR 320 per month (from 1.1.2024)
