Obligation to employ disabled workers (OETH)
The obligation for any French employer with at least 20 employees to have 6% of its average annual workforce made up of eligible beneficiaries, notably recognised disabled workers. It is reported through the DSN payroll declaration. If the rate is not met, the company pays a contribution collected by Urssaf for Agefiph; certain purchases from sheltered and adapted enterprises reduce it.
Reference source: entreprendre.service-public.gouv.fr
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