Section 2: Procedures for implementing the obligation

The amount of the deduction referred to in Article L. 5212-10-1 resulting from the conclusion of contracts for supplies, subcontracting or provision of services with adapted companies, establishments or services providing assistance through work, disabled self-employed workers or with employee portage companies when the ported employee is recognised as benefiting from the employment obligation provided for in Article L. 5212-13 is calculated by applying a rate of 30% to the…

The deductible expenses referred to in Article L. 5212-11 relate to : 1° Carrying out diagnostics and work to make the company’s premises accessible to beneficiaries of the employment obligation ; 2° Maintaining employment within the company and retraining beneficiaries of the employment obligation by implementing human, technical or organisational means to compensate for the disability, excluding expenses already covered or covered by financial aid from other bodies; 3° Support…

The amount of the deduction from the amount of the annual contribution mentioned in the last paragraph of article L. 5212-9 is equal to the product of the number of employees, defined in accordance with the procedures laid down in article L. 5212-1, of the company occupying one or more jobs which fall into the categories requiring special conditions of aptitude mentioned in article D. 5212-25, multiplied by 17 times…

The job categories requiring special aptitude conditions are listed below: NOMENCLATURE NUMBER TITLE OF THE NOMENCLATURE OF PROFESSIONS AND CATEGORIESsocioprofessional-employee company jobs (PCS-ESE) 389b Civil aviation technical and commercial flight officers and managers. 389c Merchant navy officers and managers. 480b Merchant navy and fishing masters. 526e Ambulance drivers. 533a Firemen. 533b Technical forestry officers, nature wardens, exclusively for game wardens and fisheries wardens. 534a Civilian security and surveillance officers, except…