Hiring disabled workers: OETH obligation, AGEFIPH aids 2026

Quick answer. The statutory employment obligation for disabled workers (OETH) requires companies with 20 or more employees to employ at least 6% disabled workers. Otherwise, the company pays an annual contribution per missing beneficiary (400, 500 or 600 times the hourly SMIC by company size). The obligation can be met through direct employment, subcontracting with the adapted-work sector (ESAT, adapted enterprises) or an approved agreement. AGEFIPH aids sharply reduce the net cost of an inclusive hire.

OETH is grounded in non-discrimination on the basis of disability (articles L5212-1 et seq. of the Labour Code). Since 2021, contribution collection is handled by URSSAF (and the MSA for agriculture), which took over from AGEFIPH; AGEFIPH retains its role of support and aid funding.

At Hayot Expertise, OETH cases rarely come alone: they go with a question on the DOETH declaration, the contribution calculation, or a URSSAF audit. Well anticipated, OETH is also a lever for image and operational stability.

The 20-employee threshold#

OETH applies to companies with a workforce of 20 or more employees, assessed at the whole-company level (not per establishment since 2020). A multi-site SME consolidates its headcount.

How headcount is assessed#

The headcount used is the annual average headcount in the social-security sense (article L130-1 of the Social Security Code). Certain contract categories follow specific counting rules: have your payroll manager validate the calculation, as it determines both liability and the number of beneficiaries expected.

Articles L5212-13 et seq. of the Labour Code define the beneficiaries of the employment obligation (BOETH):

Critical point: an expired RQTH or AAH no longer counts. Tracking validity dates is essential — a recurring source of error and back-payment.

The theoretical obligation equals total headcount times 6% (rounded down); the gap is the obligation minus declared beneficiaries.

Example — 80-employee company: obligation of 80 × 6% = 4.8, i.e. 4 beneficiaries. If the company declares 2 RQTH employees, it is short by 2 units, which will trigger a contribution (see the scale below) unless it uses other fulfilment methods.

Several cumulative methods#

1. Direct employment: each BOETH beneficiary counts as one unit.
2. Subcontracting with the adapted sector (ESAT, adapted enterprises, self-employed disabled workers): a capped contribution deduction (based on subcontracted volume).
3. Approved agreement (branch, group or company), providing an inclusion programme: concluded for 3 years, renewable once, it replaces the contribution with funding of the planned actions.
4. ECAP mitigation: for roles requiring particular aptitude conditions (see below).

2026 scale by company size#

The contribution per missing beneficiary equals a coefficient times the hourly SMIC, scaled by company size:

Gross contribution = number of missing beneficiaries × coefficient × hourly SMIC in force. The DOETH filed in 2026 covers 2025 and uses the applicable hourly SMIC (around €12).

Illustration: a 50-employee company (coefficient 400) short by 2 beneficiaries pays about 2 × 400 × €12 ≈ €9,600 per year (indicative, to be recalculated with the SMIC used and applicable deductions).

Over-contribution: if, for three consecutive years, the company has employed no beneficiary, signed no contract with the adapted sector, and hosted no disabled intern or apprentice, the coefficient rises to 1,500 × the hourly SMIC per missing beneficiary.

2026 change — the end of capping. The "écrêtement" mechanism, which capped the year-on-year increase of the contribution, is abolished. Companies that benefited from it see their contribution rise: a point to anticipate in the HR budget.

Deductions#

Certain expenses promoting the welcome, inclusion or retention of disabled workers can be deducted from the gross amount (within a cap), as can the share linked to subcontracting with the adapted sector and the ECAP mitigation.

Direct employment#

Hiring a recognised worker (RQTH, AAH, etc.) is the simplest route: each beneficiary counts as one unit. Before hiring, validate the recognition (nature, validity); set up tracking of expiry dates (a six-month alert is recommended).

Subcontracting with an ESAT or adapted enterprise#

An ESAT (sheltered work service) or an adapted enterprise (EA) employs disabled workers. A service or purchase contract with these structures allows deducting part of the contribution (based on subcontracted volume) without direct hiring. Keep contracts and evidence for the DOETH.

Approved agreement#

A company, group or branch agreement, approved by the administration, can provide a multi-year inclusion programme (recruitment, training, retention, adjustments). Concluded for 3 years, renewable once, it lets the contribution budget fund these actions rather than a payment.

AGEFIPH offers financial aids and support to facilitate hiring and retention:

Key point: amounts and conditions are revised regularly. This article describes stable categories; for the scales in force, consult agefiph.fr or your regional office. Start the request at point of hire to align funding and timing.

Every company with 20 or more employees declares its OETH status via the DOETH, embedded in the DSN (standardised social declaration) since 2020. The obligation for a given year is declared the following year, via the April DSN, due in early May (5 or 15 May 2026 deadline for the 2025 obligation).

The declaration states the liable headcount, the number of beneficiaries and their categories, the fulfilment methods and any contribution. URSSAF may request evidence: keep a confidential internal register (employee, start date, recognition type, expiry date) — your best protection in an audit.

Workplace adjustment and occupational medicine#

After hiring, the occupational physician may recommend adjustments (hours, organisation, telework, equipment). Article L5213-6 of the Labour Code requires the employer to take appropriate measures to enable a disabled worker to access and keep employment, unless this imposes a disproportionate burden — proportionality assessed against cost, available aids and company size.

ECAP mitigation#

Some roles require particular aptitude conditions (ECAP) — e.g. drivers, security officers, certain construction roles. These roles are on a regulatory list and reduce the contribution by lowering the calculation base; the mitigation applies automatically, with no approval procedure.

SMEs with 20 to 50 employees#

These companies are especially exposed: at 20 employees, the obligation is one beneficiary; at 50, three. An oversight or an expired recognition immediately tips the company into shortfall. Simple calendar tracking (hire dates, expiry dates, alerts) beats administrative memory.

1. Crossing the 20-employee threshold: as soon as the annual average reaches 20, OETH applies (with, where relevant, an adaptation period for new entrants under the rules).
2. Expired recognition: an RQTH valid until 2024 no longer counts thereafter if not renewed. Set a six-month alert.
3. End of capping: anticipate the contribution increase for previously capped companies.
4. DOETH within the DSN: check your payroll provider includes it in the April DSN.
5. Unclaimed aids: not requesting workplace-adjustment aid leaves several thousand euros on the table.

Recently, we supported a 35-employee distribution SME that had just hired an RQTH employee as part of a diversity push. HR had documented that recognition well but had overlooked that a colleague's RQTH from 2019 was expiring in 2026. At the DOETH calculation, the company found an extra missing beneficiary: an additional contribution of around €4,800 (one beneficiary × 400 × the hourly SMIC) was added to the bill.

The situation was entirely foreseeable. Calendar tracking would have flagged the MDPH renewal. OETH is not just hiring: what matters is the durability of administrative tracking, often entrusted to a single person in 20-to-80-employee structures.

Hayot Expertise advice. Set up an OETH tracking table (employee, hire date, recognition type, expiry date, six-month alert) and schedule an annual check before the DOETH deadline. Request AGEFIPH aids at point of hire. Link this tracking to your payroll and social-obligation management and have the DOETH-DSN consistency checked by your accounting firm before filing. To structure an inclusive hire, also rely on our guidance for writing and distributing a job posting.