The declaration of the obligation to hire disabled workers (DOETH) and the recovery of the contribution are managed by soviet union. The DOETH is integrated in the registered social declaration (DSN).
In order to make your declaration and possibly calculate the amount of your contribution, USSRAF sends you the following data:
-
the workforce subject to the obligation to employ disabled workers;
-
the number of beneficiaries of the work obligation to be employed pursuant to the obligation;
-
the number of beneficiaries hired by the company, excluding employees, made available by temporary employment companies and employers’ groups;
-
the number of employees in a job requiring specific aptitude conditions (ECAP) (Labor Code, art. D.5212-5).
This data is compiled on the basis of your monthly declarations for the year N. The Labor Code requires the communication of this information on January 31 of the following year (N+1).
Then, run your DOETH for year N and pay your contribution amount during the monthly filing of your DSN for February of year N+1. This DSN is due on March 5 or 15, depending on the situation (Labour Code, art. D. 5212-8).
But, like last year, the dates set by the Labor Code should not be taken into account. In fact, we are still awaiting the publication of the decree amending this calendar.
The USSRAF network does not wait for the publication of this text and, like last year, applies another calendar.
In fact, the DOETH and the payment of the contribution must be made, by all companies with 20 or more employees, on the April DSN. That is to say, the DSN expiring on May 5 or 15, depending on the situation.
The date of communication of the data relating to the workforce has also changed. USSRAF will calculate and make available this data for the year 2022 before March 15, 2023.
The USSRAF network also specifies that for companies that file an agreement for approval, they must send it no later than May 31 of the first year of implementation of the program, and then take into account the last constituent elements of the last declaration in DNS.
Urssaf.fr, Admissibility of the mandatory declaration of employment of disabled workers (DOETH) for the year 2022, January 4, 2023