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) doivent verser une contribution financière annuelle.
Tous les ans, ces cabinets doivent effectuer une déclaration annuelle portant sur l’application de l’OETH l’année civile précédente et, le cas échéant, payer la contribution financière correspondante.
Cette année, la déclaration relative à l’année 2022, ainsi que le paiement correspondant, doivent être effectués dans la déclaration sociale nominative (DSN) d’avril 2023 transmise, selon l’effectif du cabinet, le 5 ou le 15 mai 2023.
Attention : le cabinet qui ne transmet pas de déclaration annuelle est réputé ne pas avoir rempli son OETH.
Afin d’aider les cabinets concernés à effectuer cette déclaration, l’Urssaf leur a transmis au mois de mars 2023 les informations suivantes relatives à l’année 2022 :
– l’effectif d’assujettissement à l’OETH ;
– le nombre de personnes devant être employées dans le cadre de l’OETH ;
– le nombre de bénéficiaires effectivement employés ;
– le nombre de salariés relevant d’un emploi exigeant des conditions d’aptitudes particulières (emplois que le cabinet n’est pas tenu de proposer à des travailleurs handicapés comme les agents de sécurité, les enquêteurs privés ou les coursiers).
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