Your Assembly and Logistics Partner

Social Code Book IX (SGB IX), Section 71: “Private and public employers with at least 20 employees … must employ people with severe disabilities in at least five percent of their positions …”

According to SGB IX § 77, you must pay a compensation levy if you employ no or too few severely disabled persons. As of 2016, this amounts to:

• 320 euros for an employment rate below 2% 

• 125 euros for an employment rate of 3% or more but less than 5%

• 220 euros for an employment rate of 2% or more but less than 3%

All of our workshops are recognized facilities within the meaning of § 142 SGB IX. Therefore, you may offset 50 percent of our work output against the compensation levy.

Example

You employ 100 people in your company, two of whom have severe disabilities. The employment rate is 2 percent. For the three unfilled mandatory positions, you must pay a monthly compensation levy of 600 euros (3 x 200 euros).

That amounts to 7,200 euros per year.

You award a contract to EVIM Werkstätten, a recognized workshop for people with disabilities. Our invoice includes eligible wage costs totaling 14,400 euros. You can offset 50 percent of this amount—that is, 7,200 euros—against the compensation levy.

This means: You do not have to pay the compensation levy for one year.

As an organization dedicated exclusively to charitable purposes, we are able to offer services at a reduced sales tax rate of 7 percent in accordance with the provisions of Section 12(2)(8a) of the German Value-Added Tax Act (UStG). This applies, among other things, to sales by workshops for people with disabilities, such as the EVIM Rehabilitation Workshop.