Any employer who has employed at least 20 employees for more than 3 years is required to employ full or part-time workers with disabilities in a proportion of 6 % of the total workforce of the company.
Thus, establishments that do not (or only partially) fulfill this obligation must fulfill a financial contribution to Agefiph, the fund for the professional integration of disabled people.
The threshold of 20 employees is assessed by full time equivalent (FTE) on December 31 (or January 1 in the public sector). In the case of companies with multiple establishments, each establishment is subject to this obligation. For temporary employment companies, this obligation only concerns their permanent employees, temporary employees not being taken into account.