State aid for disabled workers
Last update
Employers with more than 25 employees must allocate a certain percentage of positions to disabled workers.
To help employers comply with this requirement, the State may take over some of the costs incurred with regard to the payment of wages, vocational training, adaptation of workstations and physical access to work, transport and the provision of adequate professional equipment.
Who is concerned
Employers who meet their obligations in terms of employment of disabled workers are entitled to financial support concerning the payment of wages, vocational training, adaptation of workstations and physical access to work, transport and the provision of adequate professional equipment.
Self-employed persons who have the disabled worker status and who pursue their professional activity are also entitled to the same aid.
Prerequisites
Any employer in the private sector with more than 25 employees is obliged to allocate a certain percentage of positions to disabled workers.
Number of staff |
Rate of mandatory employment of disabled workers |
|---|---|
25-49 employees |
1 disabled worker working full time |
50-299 employees |
2 % (full time) |
300 employees and more |
4 % (full time) |
Employers who do not comply with this obligation must pay the Public Treasury, on a monthly basis, a compensatory tax of 50 % of the social minimum wage for each disabled worker not employed.
Employers who employ a number of disabled workers exceeding the mandatory employment rate are exempt from paying the employer's social security contributions for the positions beyond the mandatory number.
Every employer must declare all his vacant positions to the National Employment Agency (Agence pour le développement de l'Emploi - ADEM), including the positions to be filled by disabled workers.
Compliance with these obligations is checked before the State grants financial support for the employment of disabled workers.
How to proceed
Initial application
The employer must contact ADEM's Department for Disabled Workers.
The Director of the National Employment Agency (ADEM) will decide whether or not the State will grant aid, based on a justified opinion in due form from the Occupational Counselling and Redeployment Panel.
The level of State aid will in particular depend on:
- the decrease in production output of the disabled worker due to the decrease in his/her capacity to work;
- the employer's compliance with the mandatory quota;
- the employer's compliance with his/her obligation to declare vacant positions to the ADEM;
- efforts made by the employer to maintain the employment of disabled workers, etc.
Level of aid
The State may cover:
- between 30 % and 100 % of the gross salary, including the employer's share of social security contributions if the disabled worker is placed in a normal job;
- 100 % of the gross salary if the disabled worker is placed in a protected environment;
- all or part of the costs for:
- adapting workstations and access to the workplace;
- the purchase of professional equipment and training material for disabled workers;
- training;
- transport to the workplace.
the daily allowance for the additional leave granted to disabled workers (6 days per year).
Who to contact
-
National Employment Agency (ADEM) Disability and Redeployment Department
- Address:
-
19, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 2208 L-1022 Luxembourg
- Phone:
-
(+352) 247 88 888
for jobseekers
- Phone:
-
(+352) 247 88 000
for employers
- Email address:
- commissionmedicale@adem.etat.lu
- Website:
- https://adem.public.lu/en.html
Related procedures and links
Links
Further information
-
Hiring an employee with disabilities
on the Employment Portal (ADEM)
-
Financial support for hiring an employee with disabilities
on the Employment Portal (ADEM)
-
Info-Handicap Luxembourg
Website
Legal references
- Code du Travail - Livre V, Titre VI
-
Loi modifiée du 12 septembre 2003
relative aux personnes handicapées
-
Règlement grand-ducal modifié du 7 octobre 2004
portant exécution de la loi modifiée du 12 septembre 2003 relative aux personnes handicapées
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