Germany disability compensatory levy 2026

API The amounts by employment quota and company size come as REST API, JSON and CSV, each with its legal basis.

For 2026, the compensatory levy (Ausgleichsabgabe) in Germany is €155 per unfilled mandatory position and month with an employment rate of 3% to under 5%, €275 with 2% to under 3% and €405 below that (§ 160 SGB IX). With no severely disabled employee, employers with 60 or more positions pay €815, employers with fewer than 40 positions €235 and employers with fewer than 60 positions €465. The obligation applies from 20 positions.

Last checked against the sources on September 24, 2026. Next expected change: adjustment for 2027 in the Federal Gazette (Bundesanzeiger) if the reference value has risen by 10 percent.

REST /v1/hr/ausgleichsabgabeMCP hr_ausgleichsabgabeCLI qk ausgleichsabgabe

The compensatory levy (Ausgleichsabgabe) under § 160 SGB IX for employers with at least 20 positions who fill less than 5% of them with severely disabled people: amounts per month and unfilled mandatory position by employment rate, special amounts for employers with fewer than 40 or 60 positions and the amount for employers who employ no severely disabled person at all. With arbeitsplaetze and besetzt, the API calculates the yearly levy with the method of the annual report (Anzeige) to the Federal Employment Agency.

Valid on September 25, 2026

Employment rate from 3% to below the mandatory quota of 5%: €155 per month
Employment rate from 2% to below 3%: €275 per month
Employment rate above 0% to below 2%; until 2023 any rate below 2%: €405 per month

Source: §§ 154, 157 and 160 SGB IX, official notices on adjustments of the compensatory levy
License: Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates: on adjustment under § 160 Abs. 3 SGB IX, on January 1
Coverage: Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For payroll software and payroll providers

api.quellenkontor.dev/v1/hr/ausgleichsabgabe?jahr=2025&arbeitsplaetze=120&besetzt=2

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curl "https://api.quellenkontor.dev/v1/hr/ausgleichsabgabe?jahr=2025&arbeitsplaetze=120&besetzt=2" \
  -H "Authorization: Bearer $QK_KEY"

import { Quellenkontor } from "@quellenkontor/sdk";

const qk = new Quellenkontor(process.env.QK_KEY);
const daten = await qk.hr.ausgleichsabgabe({ jahr: 2025, arbeitsplaetze: 120, besetzt: 2 });

import os
from quellenkontor import Quellenkontor

qk = Quellenkontor(api_key=os.environ["QK_KEY"])
daten = qk.hr.ausgleichsabgabe(jahr=2025, arbeitsplaetze=120, besetzt=2)

$ qk ausgleichsabgabe --jahr 2025 --arbeitsplaetze 120 --besetzt 2

{
  "name": "hr_ausgleichsabgabe",
  "arguments": {
    "jahr": 2025,
    "arbeitsplaetze": 120,
    "besetzt": 2
  }
}

This is how an agent calls the tool. Server setup is described in the MCP docs.

Antwort200 OK · JSON

{
  "datensatz": "ausgleichsabgabe",
  "jahr": 2025,
  "vorlaeufig": false,
  "werte": {
    "quote_3_bis_unter_5": 155,
    "quote_2_bis_unter_3": 275,
    "quote_ueber_0_bis_unter_2": 405,
    "quote_0": 815,
    "klein_unter_40_weniger_als_1": 155,
    "klein_unter_40_null": 235,
    "klein_unter_60_weniger_als_2": 155,
    "klein_unter_60_weniger_als_1": 275,
    "klein_unter_60_null": 465,
    "pflichtquote_prozent": 5,
    "pflicht_ab_arbeitsplaetzen": 20
  },
  "bestandteile": [
    {
      "id": "quote_3_bis_unter_5",
      "name": "Beschäftigungsquote von 3 Prozent bis unter der Pflichtquote von 5 Prozent",
      "gruppe": "Ausgleichsabgabe je unbesetztem Pflichtarbeitsplatz und Monat",
      "einheit": "euro_monat",
      "wert": 155,
      "gueltig_ab": "2025-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 160 Abs. 2 Satz 1 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)",
      "quelle": {
        "titel": "Bekanntmachung über die Anpassung der Ausgleichsabgabe vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)",
        "url": "https://www.bundesanzeiger.de/pub/publication/8ukPbulay8K247To3EV/content/8ukPbulay8K247To3EV/BAnz%20AT%2011.12.2024%20B2.pdf"
      },
      "hinweis": "Erhöhung zum 01.01.2025, erstmals zum 31.03.2026 für das Jahr 2025 zu zahlen.",
      "naechster_wert": null
    },
    {
      "id": "quote_2_bis_unter_3",
      "name": "Beschäftigungsquote von 2 bis unter 3 Prozent",
      "gruppe": "Ausgleichsabgabe je unbesetztem Pflichtarbeitsplatz und Monat",
      "einheit": "euro_monat",
      "wert": 275,
      "gueltig_ab": "2025-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 160 Abs. 2 Satz 1 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)",
      "quelle": {
        "titel": "Bekanntmachung über die Anpassung der Ausgleichsabgabe vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)",
        "url": "https://www.bundesanzeiger.de/pub/publication/8ukPbulay8K247To3EV/content/8ukPbulay8K247To3EV/BAnz%20AT%2011.12.2024%20B2.pdf"
      },
      "hinweis": "Erhöhung zum 01.01.2025, erstmals zum 31.03.2026 für das Jahr 2025 zu zahlen.",
      "naechster_wert": null
    }
  ],
  "hinweise": [
    "Beträge je Monat und unbesetztem Pflichtarbeitsplatz für das Kalenderjahr, für das die Abgabe geschuldet wird. Anzeige und Zahlung bis 31. März des Folgejahres."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-24",
  "arbeitsplaetze": 120,
  "besetzt": 2,
  "pflichtplaetze": 6,
  "pflichtplatz_monate": 72,
  "beschaeftigungsquote_prozent": 1.66,
  "unbesetzt": 4,
  "unbesetzt_monate": 48,
  "stufe": "quote_ueber_0_bis_unter_2",
  "betrag_monat": 405,
  "abgabe_jahr": 19440,
  "zitat": "Ausgleichsabgabe 2025 für 120 Arbeitsplätze und 2 besetzte Pflichtplätze im Jahresdurchschnitt: 48 unbesetzte Pflichtplatz-Monate zu je 405 Euro, zusammen 19.440 Euro. Angewandt: Beschäftigungsquote über 0 bis unter 2 Prozent; bis 2023 jede Quote unter 2 Prozent. Gerechnet wie die Anzeige an die Agentur für Arbeit. Rechtsgrundlage: § 160 Abs. 2 Satz 1 Nr. 3 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024. Quellen je Wert: https://quellenkontor.dev/quellen-und-lizenzen#ausgleichsabgabe. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-24.11"
}

Response shortened. All parameters and response fields are in the Compensatory levy reference.

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Compensatory levy 2026 per unfilled mandatory position

As of September 25, 2026.

Legal citations stay in German, exactly as they appear in the official sources.

Component	Value	Valid	Legal basis	Source
Employment rate from 3% to below the mandatory quota of 5%	€155 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate from 2% to below 3%	€275 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€405 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 3 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate of 0%	€815 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 4 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source

Compensatory levy 2026 for smaller employers

As of September 25, 2026.

Component	Value	Valid	Legal basis	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€155 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 40 positions, no severely disabled person employed	€235 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€155 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€275 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 60 positions, no severely disabled person employed	€465 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source

Employment quota and obligation 2026

As of September 25, 2026.

Component	Value	Valid	Legal basis	Source
Mandatory quota: share of positions for severely disabled people	5%	from January 1, 2018	§ 154 Abs. 1 Satz 1 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Employment obligation from this number of positions as a yearly average	20 positions	from January 1, 2018	§ 154 Abs. 1 Satz 1 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source

Compensatory levy since 2015

Every change to a component with its validity, newest first.

Show all 46 entriesHide 46 entries

Component	Value	Valid	Legal basis	Source
Employment rate from 3% to below the mandatory quota of 5%	€155 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate from 2% to below 3%	€275 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€405 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 3 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate of 0%	€815 per month	from January 1, 2025	§ 160 Abs. 2 Satz 1 Nr. 4 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€155 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 40 positions, no severely disabled person employed	€235 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€155 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€275 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Fewer than 60 positions, no severely disabled person employed	€465 per month	from January 1, 2025	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 2. Dezember 2024 (BAnz AT 11.12.2024 B2)	Source
Employment rate from 3% to below the mandatory quota of 5%	€140 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 1 Nr. 1 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Employment rate from 2% to below 3%	€245 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 1 Nr. 2 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€360 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 1 Nr. 3 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Employment rate of 0%	€720 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 1 Nr. 4 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€140 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 2 Nr. 1 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Fewer than 40 positions, no severely disabled person employed	€210 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 2 Nr. 1 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€140 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 2 Nr. 2 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€245 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 2 Nr. 2 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Fewer than 60 positions, no severely disabled person employed	€410 per month	January 1, 2024 to December 31, 2024	§ 160 Abs. 2 Satz 2 Nr. 2 SGB IX in der Fassung von Artikel 2 Nr. 3 des Gesetzes zur Förderung eines inklusiven Arbeitsmarkts vom 6. Juni 2023 (BGBl. 2023 I Nr. 146), in Kraft seit 01.01.2024	Source
Employment rate from 3% to below the mandatory quota of 5%	€140 per month	January 1, 2021 to December 31, 2023	§ 160 Abs. 2 Satz 1 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 19. November 2020 (BAnz AT 30.11.2020 B1)	Source
Employment rate from 2% to below 3%	€245 per month	January 1, 2021 to December 31, 2023	§ 160 Abs. 2 Satz 1 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 19. November 2020 (BAnz AT 30.11.2020 B1)	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€360 per month	January 1, 2021 to December 31, 2023	§ 160 Abs. 2 Satz 1 Nr. 3 und Abs. 3 SGB IX, Bekanntmachung vom 19. November 2020 (BAnz AT 30.11.2020 B1)	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€140 per month	January 1, 2021 to December 31, 2023	§ 160 Abs. 2 Satz 2 Nr. 1 und Abs. 3 SGB IX, Bekanntmachung vom 19. November 2020 (BAnz AT 30.11.2020 B1)	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€140 per month	January 1, 2021 to December 31, 2023	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 19. November 2020 (BAnz AT 30.11.2020 B1)	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€245 per month	January 1, 2021 to December 31, 2023	§ 160 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX, Bekanntmachung vom 19. November 2020 (BAnz AT 30.11.2020 B1)	Source
Employment rate from 3% to below the mandatory quota of 5%	€125 per month	January 1, 2018 to December 31, 2020	§ 160 Abs. 2 Satz 1 Nr. 1 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Employment rate from 2% to below 3%	€220 per month	January 1, 2018 to December 31, 2020	§ 160 Abs. 2 Satz 1 Nr. 2 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€320 per month	January 1, 2018 to December 31, 2020	§ 160 Abs. 2 Satz 1 Nr. 3 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€125 per month	January 1, 2018 to December 31, 2020	§ 160 Abs. 2 Satz 2 Nr. 1 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€125 per month	January 1, 2018 to December 31, 2020	§ 160 Abs. 2 Satz 2 Nr. 2 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€220 per month	January 1, 2018 to December 31, 2020	§ 160 Abs. 2 Satz 2 Nr. 2 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Mandatory quota: share of positions for severely disabled people	5%	from January 1, 2018	§ 154 Abs. 1 Satz 1 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Employment obligation from this number of positions as a yearly average	20 positions	from January 1, 2018	§ 154 Abs. 1 Satz 1 SGB IX in der Fassung des Bundesteilhabegesetzes vom 23. Dezember 2016 (BGBl. I S. 3234), in Kraft seit 01.01.2018	Source
Employment rate from 3% to below the mandatory quota of 5%	€125 per month	January 1, 2016 to December 31, 2017	§ 77 Abs. 2 Satz 1 Nr. 1 und Abs. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, Bekanntmachung vom 14. Dezember 2015 (BAnz AT 24.12.2015 B2)	Source
Employment rate from 2% to below 3%	€220 per month	January 1, 2016 to December 31, 2017	§ 77 Abs. 2 Satz 1 Nr. 2 und Abs. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, Bekanntmachung vom 14. Dezember 2015 (BAnz AT 24.12.2015 B2)	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€320 per month	January 1, 2016 to December 31, 2017	§ 77 Abs. 2 Satz 1 Nr. 3 und Abs. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, Bekanntmachung vom 14. Dezember 2015 (BAnz AT 24.12.2015 B2)	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€125 per month	January 1, 2016 to December 31, 2017	§ 77 Abs. 2 Satz 2 Nr. 1 und Abs. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, Bekanntmachung vom 14. Dezember 2015 (BAnz AT 24.12.2015 B2)	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€125 per month	January 1, 2016 to December 31, 2017	§ 77 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, Bekanntmachung vom 14. Dezember 2015 (BAnz AT 24.12.2015 B2)	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€220 per month	January 1, 2016 to December 31, 2017	§ 77 Abs. 2 Satz 2 Nr. 2 und Abs. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, Bekanntmachung vom 14. Dezember 2015 (BAnz AT 24.12.2015 B2)	Source
Employment rate from 3% to below the mandatory quota of 5%	€115 per month	January 1, 2015 to December 31, 2015	§ 77 Abs. 2 Satz 1 Nr. 1 SGB IX in der bis 31.12.2017 geltenden Fassung, erhöht durch Bekanntmachung vom 16. Dezember 2011 (BAnz. 2011 Nr. 196, S. 4624)	Source
Employment rate from 2% to below 3%	€200 per month	January 1, 2015 to December 31, 2015	§ 77 Abs. 2 Satz 1 Nr. 2 SGB IX in der bis 31.12.2017 geltenden Fassung, erhöht durch Bekanntmachung vom 16. Dezember 2011 (BAnz. 2011 Nr. 196, S. 4624)	Source
Employment rate above 0% to below 2%; until 2023 any rate below 2%	€290 per month	January 1, 2015 to December 31, 2015	§ 77 Abs. 2 Satz 1 Nr. 3 SGB IX in der bis 31.12.2017 geltenden Fassung, erhöht durch Bekanntmachung vom 16. Dezember 2011 (BAnz. 2011 Nr. 196, S. 4624)	Source
Fewer than 40 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€115 per month	January 1, 2015 to December 31, 2015	§ 77 Abs. 2 Satz 2 Nr. 1 SGB IX in der bis 31.12.2017 geltenden Fassung, erhöht durch Bekanntmachung vom 16. Dezember 2011 (BAnz. 2011 Nr. 196, S. 4624)	Source
Fewer than 60 positions, on average at least 1 and fewer than 2 severely disabled people over the year	€115 per month	January 1, 2015 to December 31, 2015	§ 77 Abs. 2 Satz 2 Nr. 2 SGB IX in der bis 31.12.2017 geltenden Fassung, erhöht durch Bekanntmachung vom 16. Dezember 2011 (BAnz. 2011 Nr. 196, S. 4624)	Source
Fewer than 60 positions, on average fewer than 1 severely disabled person over the year; since 2024 excluding employers who employ none	€200 per month	January 1, 2015 to December 31, 2015	§ 77 Abs. 2 Satz 2 Nr. 2 SGB IX in der bis 31.12.2017 geltenden Fassung, erhöht durch Bekanntmachung vom 16. Dezember 2011 (BAnz. 2011 Nr. 196, S. 4624)	Source
Mandatory quota: share of positions for severely disabled people	5%	January 1, 2015 to December 31, 2017	§ 71 Abs. 1 Satz 1 SGB IX in der bis 31.12.2017 geltenden Fassung	Source
Employment obligation from this number of positions as a yearly average	20 positions	January 1, 2015 to December 31, 2017	§ 71 Abs. 1 Satz 1 SGB IX in der bis 31.12.2017 geltenden Fassung	Source

Rules from statutes and administrative guidance

The employment obligation applies to employers with an average of at least 20 positions per month over the year (§ 154 Abs. 1 SGB IX).
The amount of the compensatory levy depends on the average employment rate over the year (§ 160 Abs. 1 Satz 3 SGB IX).
For the number of mandatory positions, fractions from 0.5 are rounded up, and for employers with fewer than 60 positions they are rounded down (§ 157 Abs. 2 SGB IX).
The amounts of the calendar year for which the levy is owed apply. An increase on January 1 is first due with the payment by March 31 of the following year, so the amounts from 2025 first apply to the payment due by March 31, 2026 (§ 160 Abs. 3 SGB IX, official notice of December 2, 2024).
Employers report the previous year's data to the Federal Employment Agency (Agentur für Arbeit) by March 31 and pay the compensatory levy to the Integration Office (Integrationsamt) at the same time. The Integration Office charges late payment surcharges on arrears after March 31 (§ 163 Abs. 2, § 160 Abs. 4 SGB IX).
The amounts rise on January 1 once the reference value (Bezugsgröße) under § 18 Abs. 1 SGB IV has risen by at least 10% since the last adjustment. They are rounded down to an amount divisible by five and announced by the Federal Ministry of Labour and Social Affairs in the Federal Gazette (Bundesanzeiger) (§ 160 Abs. 3 SGB IX).
Paying the compensatory levy does not remove the obligation to employ severely disabled people (§ 160 Abs. 1 Satz 2 SGB IX).

The API returns these statements in the regeln field, so software and agents can display them.

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal

curl "https://api.quellenkontor.dev/v1/hr/ausgleichsabgabe/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o ausgleichsabgabe.csv

Parameters

Parameters	Type	Meaning
`jahr`year	year	Calendar year for which the levy is owed. Defaults to the current year.
`datum`date	date	Alternative to jahr: effective date in the format YYYY-MM-DD, the year is taken from it.
`arbeitsplaetze`number	number	Positions under § 156 SGB IX as a yearly average, excluding positions for apprentices, positions under 18 hours a week and positions of up to eight weeks (§§ 156 and 157 SGB IX). Mini-jobs therefore usually do not count. Optional, for the calculation
`besetzt`number	number	Filled mandatory positions as a yearly average, including people with equal status (Gleichgestellte) and multiple counting under § 159 SGB IX. Optional, together with arbeitsplaetze
`bestandteil`text	text	Return and cite only this component, for example for a single question (optional). Allowed values are the component ids.

All response fields with types, allowed values, defaults and error cases are in the Compensatory levy reference.

Questions about this dataset

When is the compensatory levy for 2026 due?

By March 31, 2027, together with the annual report to the Federal Employment Agency (Agentur für Arbeit). The levy goes to the Integration Office (Integrationsamt) (§ 160 Abs. 4, § 163 Abs. 2 SGB IX).

What is the compensatory levy in 2026?

€155, €275 or €405 per unfilled mandatory position and month, depending on the employment rate. Employers with 60 or more positions who employ no severely disabled person at all pay €815, smaller employers €235 or €465.

How much does an employer with 120 positions and 2 severely disabled employees pay?

72 mandatory position months, 48 of them unfilled, employment rate 1.66%, €405 per unfilled position and month: €19,440 for 2026, calculated like the annual report to the Federal Employment Agency.

From when does an employer have to employ severely disabled people?

From an average of 20 positions over the year, on 5% of the positions (§ 154 Abs. 1 SGB IX). With fewer than 60 positions, fractions are rounded down, otherwise they are rounded up from 0.5.

When is the compensatory levy due?

By March 31 for the previous year, together with the annual report to the Federal Employment Agency (Agentur für Arbeit). The levy goes to the Integration Office (Integrationsamt) (§ 160 Abs. 4, § 163 Abs. 2 SGB IX).

How often is the dataset updated?

On adjustment under § 160 Abs. 3 SGB IX, on January 1. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Germany disability compensatory levy 2026

Compensatory levy 2026 per unfilled mandatory position

Compensatory levy 2026 for smaller employers

Employment quota and obligation 2026

Compensatory levy since 2015

Rules from statutes and administrative guidance

As JSON and CSV

Parameters

Questions about this dataset

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