{"id":20328,"date":"2022-01-31T16:34:43","date_gmt":"2022-01-31T15:34:43","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/obligation-demploi-des-travailleurs-handicapes-oeth-report-de-lexigibilite-de-la-declaration-obligatoire\/"},"modified":"2022-09-19T14:50:13","modified_gmt":"2022-09-19T12:50:13","slug":"obligation-demploi-des-travailleurs-handicapes-oeth-report-de-lexigibilite-de-la-declaration-obligatoire","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/obligation-demploi-des-travailleurs-handicapes-oeth-report-de-lexigibilite-de-la-declaration-obligatoire\/","title":{"rendered":"Obligation d\u2019emploi des travailleurs handicap\u00e9s (OETH) : Report de l\u2019exigibilit\u00e9 de la d\u00e9claration obligatoire"},"content":{"rendered":"<p class=\"ql-align-justify\">Tout employeur d&rsquo;au moins 20 salari\u00e9s doit employer des personnes en situation de handicap dans une proportion de 6 % de l&rsquo;effectif total. <\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">L&#8217;employeur doit d\u00e9clarer chaque ann\u00e9e le nombre d&#8217;emplois occup\u00e9s par un travailleur handicap\u00e9 pour justifier qu&rsquo;il respecte son obligation d&#8217;emploi. Si l&#8217;employeur ne respecte pas son obligation d&#8217;emploi, il doit verser une contribution annuelle.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Le 26 janvier dernier, l\u2019Urssaf a annonc\u00e9 que la d\u00e9claration annuelle de l\u2019obligation d\u2019emploi des travailleurs handicap\u00e9s, mutil\u00e9s de guerre et assimil\u00e9s (OETH) ainsi que le paiement de la contribution seront d\u00e9sormais \u00e0 effectuer sur la DSN d\u2019avril (exigible le 5 ou 15 mai) au titre de l\u2019obligation d\u2019emploi de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Pour calculer la contribution due au titre de l\u2019ann\u00e9e 2021, l\u2019Urssaf communiquera ainsi aux entreprises avant le 15 mars 2022 :<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<ul>\n<li class=\"ql-align-justify\">l&rsquo;effectif moyen annuel d\u2019assujettissement \u00e0 l\u2019OETH ;<\/li>\n<li class=\"ql-align-justify\">le nombre de b\u00e9n\u00e9ficiaires de l\u2019obligation d\u2019emploi des travailleurs handicap\u00e9s, mutil\u00e9s de guerre et assimil\u00e9s devant \u00eatre employ\u00e9s au titre de l\u2019OETH de l\u2019ann\u00e9e ;<\/li>\n<li class=\"ql-align-justify\">l\u2019effectif des b\u00e9n\u00e9ficiaires de l\u2019obligation d\u2019emploi des travailleurs handicap\u00e9s, mutil\u00e9s de guerre et assimil\u00e9s employ\u00e9s par l\u2019entreprise au titre de l\u2019OETH de l\u2019ann\u00e9e ;<\/li>\n<li class=\"ql-align-justify\">l\u2019effectif moyen annuel des emplois exigeant des conditions d\u2019aptitude particuli\u00e8res.<\/li>\n<\/ul>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Ainsi, pour 2022, la d\u00e9claration annuelle et le paiement de la contribution seront \u00e0 r\u00e9aliser sur la DSN d\u2019avril 2022 (exigible le 5 ou 16 mai 2022).<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/actualites\/toute-lactualite-employeur\/report-de-lexigibilite-de-la-dec.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.urssaf.fr\/portail\/home\/actualites\/toute-lactualite-employeur\/report-de-lexigibilite-de-la-dec.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obligation d\u2019emploi des travailleurs handicap\u00e9s (OETH) : report de l\u2019exigibilit\u00e9 de la d\u00e9claration obligatoire<\/p>\n","protected":false},"author":3,"featured_media":20326,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-20328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=20328"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/20328\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/20326"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=20328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=20328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=20328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}