2.2.4.1ÌýÌýÌýÌý Support for disabled workers (OETH)
Like other European countries, France encourages employers to employ disabled workers by the imposition of a tax, known as the OETH ('Obligation Emploi des Travailleurs Handicapes'). The law encourages all employers with 20 employees or more to aim to employ at least 6% of their workforce from the disabled community.
All employers with 20 or more employees are required to potentially pay a tax charge and make an annual declaration (DOETH) confirming the number of employees who are registered with some disability, and the total number of employees. With effect from 2022 all employers regardless of size are required to make the annual declaration of head count versus disabled workers hired (although employers with up to 19 employees
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