Pursuant to Section 1 (1) of the Austrian Disability Employment Act, every employer employing more than 25 persons is obliged to hire at least one beneficiary disabled person. By “beneficiary disabled person”, the legislator refers to Austrian citizens with a recognized degree of disability of at least 50%.
In case of 50 employees, hence two employees entering in this category would have to be recruited. However, employees with a particularly severe disability may in certain cases account for two persons with a lighter degree of disability.
If this statutory employment obligation is not met, the employer is forced to pay a monthly compensation for each position which is not properly assigned to a benficiary disabled person.
The amount of the compensatory tax that becomes due in accordance with Section 9 (2) of the Disability Employment Act for the calendar year 2019 depends primarily on the number of employees working for a certain employer. A company with a work staff between 25 and 99 employees would pay EUR 262 monthly for each work space not assigned to a disabled person within this category; EUR 368 would become due for companies employing between 100 and 399 employees and EUR 391 monthly per work space and month for companies employing more than 400 employees.