The equalisation levy for unfilled compulsory jobs is currently (for all from 1 January 2024)
- 140 euros for an average annual employment rate of 3 per cent to less than the applicable mandatory rate,
- 245 euros for an annual average employment rate of 2 per cent to less than 3 per cent,
- 360 euros for an annual average employment rate of less than 2 per cent,
- 720 euros for an annual average employment rate of 0 per cent.
In deviation from this, the equalisation levy per unfilled compulsory job for people with severe disabilities (Section 160 (2) sentence 2 no. 1 and no. 2 SBG IX):
- For employers with an annual average of less than 40 jobs to be taken into account with an annual average employment of less than one person with a severe disability 140 euros.
- For employers with an annual average of less than 40 jobs to be taken into account with an annual average employment of zero people with severe disabilities: 210 euros.
- For employers with an annual average of less than 60 jobs to be taken into account with an annual average employment of less than two people with severe disabilities 140 euros and with an annual average employment of zero people with severe disabilities 410 euros.
Late payment surcharge: The Inclusion and Integration Office levies a late payment surcharge of 1 per cent for each month or part thereof after the due date (from 1 April) for overdue equalisation levy amounts. If the employer is more than 3 months in arrears with the transfer of the equalisation levy, the Inclusion and Integration Office will issue an assessment notice for the overdue amounts and, if this is not taken into account, will initiate collection (reminder and enforcement proceedings).