Les cabinets qui comptent au moins 20 salariés doivent employer des travailleurs handicapés dans une proportion d’au moins 6 % de leur effectif total. Ceux qui ne respectent pas cette obligation d’emploi des travailleurs handicapés (OETH) devant verser une contribution financière annuelle.
À ce titre, ces cabinets doivent, tous les ans, effectuer une déclaration annuelle portant sur l’application de l’OETH de l’année civile précédente et, le cas échéant, payer la contribution financière correspondante
Cette année, la déclaration et le paiement relatifs à l’année 2022 doivent être effectués dans la déclaration sociale nominative (DSN) d’avril 2023 transmise le 15 mai 2023 pour les cabinets de moins de 50 salariés.
Une sanction en l’absence de déclaration
Le cabinet qui ne transmet pas de déclaration annuelle doit verser une contribution forfaitaire fixée dans un premier temps à titre provisoire.
Son montant est calculé en multipliant :
– le nombre de travailleurs handicapés bénéficiaires de l’OETH manquants dans le cabinet (différence entre le nombre de bénéficiaires qu’il doit employer et le nombre de bénéficiaires qu’il a déclarés au cours de l’année) ;
– et un coefficient variant en fonction de l’effectif du cabinet (400 fois le Smic horaire pour les cabinets de 20 à moins de 250 salariés, 500 fois pour ceux de 250 à moins de 750 salariés ou 600 fois pour ceux de 750 salariés et plus).
Le montant ainsi obtenu est majoré de 25 %, sachant que ce taux augmente de cinq points par échéance non déclarée consécutive (taux de 30 % si le cabinet n’effectue pas de déclaration pendant 2 ans de suite).
En pratique : cette contribution est notifiée au cabinet défaillant avant le 31 décembre de l’année au cours de laquelle il aurait dû souscrire la déclaration (par exemple, avant le 31 décembre 2023, pour la déclaration à souscrire dans la DSN d’avril 2023).
Si, après notification de l’administration, le cabinet effectue sa déclaration, le montant de la contribution est régularisé, le taux de la majoration diminuant alors à 8 %.
Important : le cabinet qui n’a pas effectué de déclaration en 2021 et/ou en 2022 peut se voir notifier une contribution forfaitaire jusqu’au 31 décembre 2023. Sachant que celui qui, en date du 22 avril 2023, n’avait toujours pas transmis sa déclaration au titre de 2020 et/ou 2021 ne se verra pas imposer cette contribution s’il les effectue au plus tard dans la DSN de juin 2023.
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