Subsection 3: Implementation through payment of an annual contribution.

Employers may fulfil their employment obligation by paying an annual contribution to the development fund for the professional integration of the disabled provided for in Article L. 5214-1 for each of the beneficiaries of the obligation that they should have employed. Any employer who has not fulfilled the obligation mentioned in article L. 5212-2 is required to do so by paying an annual contribution, under conditions set by decree, for…

The methods for calculating the annual contribution, which may not exceed the limit of 600 times the minimum hourly growth wage per beneficiary not employed, are determined by decree. For companies that have not employed any beneficiaries of the employment obligation, have not entered into any contract provided for in article L. 5212-10-1 for an amount exceeding an amount set by decree or have not applied any collective agreement mentioned…

Expenditure incurred directly by the company relating to supply, subcontracting or service provision contracts that it enters into with … may be deducted from the amount of the annual contribution: 1° Adapted companies ; 2° Establishments or services providing assistance through work ; 3° Disabled self-employed workers recognised as being beneficiaries of the employment obligation within the meaning of Article L. 5212-13. Any person fulfilling the conditions mentioned in I…

Expenditure borne directly by the company and intended to promote the recruitment, integration or retention in employment of disabled workers which is not its responsibility by virtue of a legislative or regulatory provision may be deducted from the amount of the annual contribution. The benefit represented by this deduction cannot be combined with aid granted for the same purpose by the association mentioned in article L. 5214-1. The nature of…