Striving for an inclusive labour market in Germany : positive actions and reasonable accommodation to facilitate hiring and employment of persons with disabilities involving employers and employer initiatives.
Date: 2023-05-25
Institutions: Directorate-General for Employment, Social Affairs and Inclusion
Subjects: Germany, employer, employment aid, equal treatment, facilities for people with disabilities, housing, integration of people with disabilities, labour law, labour market, professional qualifications, social integration, worker with disabilities

Striving for an inclusive labour 
market in Germany 

Positive actions and reasonable accommodation to facilitate 
hiring and employment of persons with disabilities involving 
employers and employer initiatives 

August 2022 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EUROPEAN COMMISSION 
Directorate-General for Employment, Social Affairs and Inclusion 
Directorate D — Social Rights and Inclusion 
Unit D3 — Disability & Inclusion 

European Commission 
B-1049 Brussels 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EUROPEAN COMMISSION 

Striving for an inclusive labour 
market in Germany 

Positive actions and reasonable accommodation to facilitate 
hiring and employment of persons with disabilities involving 
employers and employer initiatives 

Marianne Hirschberg  
Felix Welti1 

This report has been developed under Contract VC/2020/0273 with the European 
Commission. 

1 Thanks to Clarissa von Drygalski and Simone Postigo Perez for substantial support. 

Directorate-General for Employment, Social Affairs and Inclusion  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LEGAL NOTICE 

Manuscript completed in August 2022 

This document has been prepared for the European Commission however it reflects the views only of the authors, 
and the European Commission is not liable for any consequence stemming from the reuse of this publication. More 
information on the European Union is available on the Internet (http://www.europa.eu). 

Luxembourg: Publications Office of the European Union, 2023 

© European Union, 2023 

The  reuse  policy  of  European  Commission  documents  is  implemented  based  on  Commission  Decision 
2011/833/EU  of  12  December  2011  on  the  reuse  of  Commission  documents  (OJ  L  330,  14.12.2011,  p.  39). 
Except  otherwise  noted,  the  reuse  of  this  document  is  authorised  under  a  Creative  Commons  Attribution  4.0 
International (CC-BY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed 
provided appropriate credit is given and any changes are indicated. 

PDF 

ISBN 978-92-76-56223-8 

DOI: 10.2767/930210 

 KE-07-22-880-EN-N

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

Table of contents 

1 

Executive summary ......................................................................................... 6 
1.1  Support and incentives directed at employers to promote the employment 

2 

3 

4 

5 

of persons with disabilities, including guides on good practice, websites 
and advice services ................................................................................... 6 

1.2  Support and partnerships available to employers to assist them in making 

1.3 

reasonable accommodations ..................................................................... 6 
Illustrative examples of good employer practice for providing reasonable 
accommodations for persons with disabilities ............................................ 7 
1.4   Recommendations ..................................................................................... 7 
Support and incentives directed at employers to promote the employment 
of persons with disabilities, including guides on good practice, websites 
and advice services ......................................................................................... 9 
2.1  Employment quotas ................................................................................... 9 
2.2  Tax relief / reduced social security contributions / wage subsidies for 

employers employing persons with disabilities ........................................ 10 
2.3  Reasonable accommodation ................................................................... 13 
2.4  Other relevant actions targeted at employers .......................................... 14 
2.5  Examples of good practice ...................................................................... 14 
2.6  Good practice guides, websites and advice services directed at employers

 ................................................................................................................. 15 
Support and partnerships available to employers to assist them in making 
reasonable accommodations ........................................................................ 18 
3.1  Support available to employers for making reasonable accommodation . 18 
3.2  Partnerships to assist employers to make reasonable accommodations . 20 
Illustrative examples of good employer practice for providing reasonable 
accommodations for persons with disabilities ........................................... 23 
4.1  Good practice guides for employers regarding reasonable accommodation
 ................................................................................................................. 23 

4.2  Any other sources of information regarding good practice for employers 

regarding reasonable accommodation ..................................................... 24 

4.3  Examples of individual reasonable accommodations which reveal good 

practice .................................................................................................... 24 
Recommendations and guidance regarding good practice and reasonable 
accommodation .............................................................................................. 26 
5.1  Recommendations regarding good practice and reasonable 

accommodation in recruitment and hiring ................................................ 26 

5.2  Recommendations regarding good practice and reasonable 

accommodation in initial employment ...................................................... 26 

5.3  Recommendations regarding good practice and reasonable 

accommodation in promotion and career development ........................... 27 

5.4  Recommendations regarding good practice and reasonable 

accommodation in retention, i.e. enabling people to stay in work if they 
develop an impairment or their impairment changes ............................... 27 

5 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

1 

Executive summary 

1.1  Support and incentives directed at employers to promote the employment 
of  persons  with  disabilities,  including  guides  on  good  practice,  websites 
and advice services 

Employers in Germany, if they have more than 20 employees, are obliged to ensure 
that 5 % of them are persons who are recognised as severely disabled. If they do not 
comply,  they  must  pay  a  levy.  The  levy  is  used  exclusively  for  supporting  the 
employment  of  persons  with  disabilities,  in  particular  for  employer  support,  through 
integration  offices  (Integrationsämter)  and  the  Länder  authorities.  The  Federal 
Employment  Agency,  Statutory  Pension  Insurance  and  Occupational  Accident 
Insurance also support the employment of persons with disabilities. For persons who 
are,  in  principle,  qualified  for working  in  sheltered  workshops  or on  the  open  labour 
market, there is special employer support (‘budget for work’) from the social assistance 
authorities.  Employers  are  obliged  to  provide  reasonable  accommodations  at  the 
workplace to the extent that they employ recognised severely disabled persons, and 
the authorities support this. There is no system of special tax or contributions relief. 
Employers are supported by newly established regional single points of contact.  

One source is the publication Schwerbehinderte Menschen im Betrieb: Ein Ratgeber 
für Arbeitgeber (Severely disabled people in the workplace: A guide for employers), 
published  by  the  Federal  Employment  Agency  and  the  Federal  Association  of 
Integration Offices and Main Welfare Centres.  

An  important  website  is  www.rehadat.de,  which  is  run  by  the  Institut  der deutschen 
Wirtschaft e.V. (IW) (German Economic Institute).  

The quota system with a levy is, in principle, robust, and it helps employers to achieve 
compliance with the employment quota and supports those who employ persons with 
disabilities.  One  weakness,  however,  is  that  this  system  is  exclusively  designed  for 
those recognised as ‘severely disabled persons’. Other persons with disabilities and 
their employers can be supported by other authorities. Moreover, the system seems to 
be  more  effective  for  persons  who  are  already  in  employment  when  they  become 
disabled.  The  levy  should  perhaps  be  higher  to  strengthen  its  effectiveness.  The 
Government  has  announced  a  rise  in  the  levy  for  employers  who  do  not  employ 
persons with severe disabilities at all. In addition, a deduction from the levy is given for 
employers  who  buy  goods  or  services  from  sheltered  workshops.  This  reduces  the 
effect on employment on the open labour market.  

1.2  Support and partnerships available to employers to assist them in making 

reasonable accommodations 

The integration offices, the Federal Employment Agency, Statutory Pension Insurance 
and  Occupational  Accident  Insurance  support  employers  by  providing  financial  and 
logistical assistance for technical aids (technical auxiliaries) and personal assistance 
(work  assistance  and  supported  employment).  They  offer  advice  and  counselling 
services,  and  they  finance  the  integration  services  (Integrationsfachdienst)  which 
support employers. 

6 

 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

The integration offices, the Federal Employment Agency, Statutory Pension Insurance 
and  Occupational  Accident  Insurance  work  together  in  the  Federal  Association  for 
Rehabilitation (Bundesarbeitsgemeinschaft für Rehabilitation), which also includes the 
federal organisations for trade unions (Deutscher Gewerkschaftsbund) and employers 
(Bundesvereinigung Deutscher Arbeitgeberverbände) as members.  

The  German  system  is  robust  and  effective  in  principle.  However,  the  multitude  of 
public  authorities  leads  to  a  lack  of  coordination  and  cooperation.  Coordinating 
institutions are lacking at the regional level, and this is an obstacle to effective support 
especially for smaller and medium-sized enterprises. Works councils (Betriebsrat) and 
severely disabled persons’ representatives (Schwerbehindertenvertretung) are helpful 
for establishing structures inside enterprises to make the existing laws effective. Again, 
however, smaller and medium-sized enterprises often miss out on these benefits.  

1.3 

Illustrative  examples  of  good  employer  practice  for  providing  reasonable 
accommodations for persons with disabilities 

The  first  example  is  the  publication  Schwerbehinderte  Menschen  im  Betrieb:  Ein 
Ratgeber  für  Arbeitgeber  (Severely  disabled  people  in  the  workplace:  A  guide  for 
employers),  published  by  the  Federal  Employment  Agency  and  the  Federal 
Association of Integration Offices and Main Welfare Centres from June 2017; and the 
brochure  ‘Fair  in  den  Job!  Leitfaden  für  diskriminierungsfreie  Einstellungsverfahren’ 
(Guide to discrimination-free recruitment procedures), published by the Federal Anti-
Discrimination Agency in October 2019. 

Good  information  sources  on  the  internet  include  www.rehadat.de  on  practical 
questions  (e.g.  about  occupational  auxiliaries)  and  www.reha-recht.de  on  legal 
questions. 

There is no evidence of the effectiveness or strengths and weaknesses of the above-
mentioned guides and sources. 

1.4   Recommendations 

Recruitment and Hiring 
The authors recommend complying with the legal obligations for equal opportunities 
and reasonable accommodations in the hiring process, in accordance with the General 
Equal  Treatment  Act  (Allgemeines  Gleichbehandlungsgesetz  –  AGG)2  and  Social 
Code Book Nine – Rehabilitation and Participation of Persons with Disabilities (SGB 
IX).3  The  authors  recommend  specifying  the  steps  to  be  taken  in  cooperation  with 
representatives of severely disabled persons (SBV) and works councils – if possible in 
an inclusion agreement. 

Initial employment 
The authors recommend complying with the legal obligations, in particular under SGB 
IX, on reasonable accommodation and cooperating with integration offices, the Federal 
Employment  Agency,  Statutory  Pension  Insurance  and  Occupational  Accident 
Insurance.  The  authors  also  recommend  specifying  all  steps  to  be  taken  with  the 

2   See: https://www.gesetze-im-internet.de/englisch_agg/. 
3   See: https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=&p_isn=60647&p_classification=08.01. 

7 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

inclusion commissioner, representatives of severely disabled persons (SBV) and the 
works councils – if possible in an inclusion agreement. 

Promotion and Career Development 
The authors recommend complying with the legal obligations, in particular SGB IX, on 
reasonable  accommodation,  and  cooperating  with  integration  offices,  the  Federal 
Employment  Agency,  Statutory  Pension  Insurance  and  Occupational  Accident 
Insurance.  The  authors  further recommend specifying  all  steps  to be  taken  with  the 
inclusion commissioner, representatives of severely disabled persons (SBV) and the 
works councils – if possible in an inclusion agreement. 

Retention 
The authors recommend complying with the legal obligations to carry out occupational 
integration management (BEM) (Section 167 SGB IX) with the participation of works 
councils,  representatives  of  severely  disabled  persons  (SBV)  and  occupational 
physicians  in  all  cases  where  employment  is  at  risk  and  using  this  process  to  find 
reasonable  accommodation  and  ensure  it  is  suitable,  as  well  as  cooperating  with 
integration offices, the Federal Employment Agency, Statutory Pension Insurance and 
Occupational Accident Insurance. The authors recommend specifying all steps to be 
taken with the inclusion commissioner, representatives of severely disabled persons 
(SBV) and the works councils – if possible in an inclusion agreement. 

8 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

2 

Support and incentives directed at employers to promote the employment 
of  persons  with  disabilities,  including  guides  on  good  practice,  websites 
and advice services 

2.1 

Employment quotas 

There is a legally binding quota for employing severely disabled people in Germany. 
The quota applies to all organisations with at least 20 employees and is set at 5 % for 
private businesses (Section 154(1) s. 1 SGB IX – Rehabilitation and Participation) and 
at 6 % in the public sector (Section 154(1) s. 1 and Section 241(1) SGB IX).4 The status 
of  being  severely  disabled  is  determined  by  the  maintenance  department,  a  public 
authority  (Section  152(1)  s.  1  SGB  IX).  It  applies  to  those  persons  who  have  been 
recognised as having a degree of disability of 50 to 100 (Section 2(2) SGB IX). Persons 
with a degree of disability of 30 to 40 receive a status equivalent to severely disabled 
people from the Federal Employment Agency (Section 151(2) SGB IX) if they cannot 
keep or obtain employment without this status (Section 151(2) SGB IX). The level of 
compensatory levy for cases of non-fulfilment depends on how far below the quota an 
employer falls,  and  ranges from  EUR  125  to  EUR  320 per month  for every missing 
disabled employee (Section 160 SGB IX). Under Section 223 SGB IX, the employer 
may deduct half of the invoice amount attributable to the performance of orders placed 
with sheltered workshops. The revenues from the compensatory levy finance the work 
of  the  integration  offices,  which  are  public  authorities.  Some  82 %  of  the  revenue 
remains  with  the  integration  offices,  and  18 %  is  transferred  to  the  federal 
compensation fund (Section 160(6) SGB IX and Section 36 s. 1 of the Regulation on 
the Compensatory Levy for Severely Disabled Persons – SchwbAV).5 All of the levy 
revenue is spent on supports for the individual employment of severely disabled people 
(Section  160(5)  SGB  IX).  The  specific  use  of  this  revenue  by  integration  offices  is 
governed  by  Section  14  of  the  SchwbAV.  Priority  is  given  to  services  to  promote 
employment  and  vocational  training,  and  to  the  provision  of  financial  support  and 
assistance  in  working  life  (including  actions  on  information,  training  and  education). 
The revenues are given to institutions for occupational participation assistance and for 
the  implementation  of  research  and  model  projects  for  participation  in  working  life. 
During the COVID-19 pandemic, 10 % of the revenues were used to compensate for 
a  reduction  in  the  wages  paid  to  persons  with  disabilities  working  in  sheltered 
workshops, due to the pandemic.6 

Benefits can be provided to employers and severely disabled persons as well as to 
institutions, facilities and companies (Section 17 SchwbAV). The compensation fund 
supports,  in  particular,  supra-regional  measures  to  promote  the  participation  of 
severely disabled people in working life but also the development of technical working 
aids and the allocation of funds to the Federal Employment Agency for integration and 
training subsidies (Section 41(1) SchwbAV). The resources of the compensation fund 

4   See also Welti, F. (2019), ‘Work Disability Policy in Germany: Experiences of Collective and 

Individual Participation and Cooperation’ in: MacEachen, E. (ed.), The Science and Politics of Work 
Disability Prevention; Deinert, O. (2022) in: Deinert, O., Welti, F., Luik, S. and Brockmann, J., 
Pflichtquote, from p. 1 180. 

5   See: https://www.gesetze-im-internet.de/schwbav_1988/; see also Deinert, O. (2022) in: Deinert, 

O., Welti, F., Luik, S. and Brockmann, J., Ausgleichsabgabe, from p. 142. 

6   See also Tabbara, A. (2020), ‘Corona und die Auswirkungen auf Institutionen der Behindertenhilfe 

und Inklusionsbetriebe’, Soziale Sicherheit, pp. 344-347. 

9 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

are to be used primarily for the integration of severely disabled people into the general 
labour market (Section 41(2) SchwbAV). 

The  non-fulfilment  of  the  quota  is  an  administrative  offence,  punishable  by  a  fine, 
notwithstanding  the  obligation  to  pay  the  compensatory  levy  (238(1)  no.1  SGB  IX). 
However, the imposition of fines is a rare exception. 

The  employment  obligation  still  exists  even  if  the  levy  is  paid,  i.e.  the  levy  is  not 
constructed  as  a  free-purchase  instrument  (Section  160(1)  s.  2  SGB  IX).7  In  2019, 
104 492 companies in Germany had to pay the levy.8 A large number of companies 
pay a levy rather than employing severely disabled people, and therefore the question 
arises whether the measure is sufficient to promote an inclusive labour market. There 
is an ongoing discussion about raising the levy and improving the conditions for the 
employment  of  persons  with  disabilities.  In  their  coalition  agreement,  the  parties 
forming the German Government have committed themselves to raising the levy for 
those enterprises that do not employ severely disabled persons at all. Another question 
arises in relation to the ability of employers to reduce the compensatory levy by placing 
orders with sheltered workshops, since this could contribute to stabilising segregated 
work  environments  instead  of  building  an  inclusive  labour  market.  An  additional 
problem is that the quota depends on the status of being severely disabled. People 
with  disabilities  who  do  not  have  the  status  of  being  severely  disabled  and  are  not 
equivalent 
to  severely  disabled,  but  who  cannot  –  even  with  reasonable 
accommodation – find adequate employment, do not fall into the scope of the special 
protection of the quota. 

2.2  Tax  relief  /  reduced  social  security  contributions  /  wage  subsidies  for 

employers employing persons with disabilities 

Benefits for employers to promote the employment of persons with disabilities are set 
out  in  Section  50  SGB  IX  and  are  part  of  the  benefits  for occupational participation 
assistance.9  They  apply  to  both  public  and  private  sector  employers.  The  benefits 
include  training  subsidies  for  training  services  in  the  company,  inclusion  subsidies, 
subsidies for work aids in the company, and partial or full reimbursement of costs for a 
temporary  trial  employment.  The  bodies  responsible  for  providing  services  under 
Section 50(1) SGB IX are the rehabilitation providers (Section 6(1) n. 2-5 SGB IX): the 
Federal  Employment  Agency,  Occupational  Accident  Insurance,  Statutory  Pension 
Insurance and pensions offices (Versorgungsamt).  

The inclusion subsidy is a subsidy on wages to compensate for under-performance in 
order  to  integrate  persons  in  the  labour  market  who  find  it  difficult  to  secure  a  job 
because of reasons related to their individual impairments (Section 88 SGB III). For 
the  employment  of  persons  with  disabilities  subject  to  social  security  contributions, 
employers  can  get  a  subsidy  up  to  70 %  of  the  salary,  depending  on  the  type  and 

7   See DIMR (2019), Wer Inklusion will, sucht Wege. Zehn Jahre UN-Behindertenrechtskonvention in 

Deutschland, Berlin, Deutsches Institut für Menschenrechte, https://www.institut-fuer-
menschenrechte.de/fileadmin/Redaktion/Publikationen/Wer_Inklusion_will_sucht_Wege_Zehn_Jah
re_UN_BRK_in_Deutschland.pdf, p. 39. 

8   See REHADAT Ausgleichsabgabe, Statistik zur Beschäftigung schwerbehinderter Menschen, 

https://www.rehadat-ausgleichsabgabe.de/hintergrund/statistik/. 

9   There are some special provisions for employment promotion by the Federal Employment Agency 

in SGB II and III, e.g. for integration subsidies. 

10 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

severity  of  the  disability  as  well  as  the  effect  of  the  disability  on  work  performance 
(Sections 89 and 90 SGB III – Employment Promotion, and Section 50(1) no. 2 and (4) 
SGB IX). The subsidy can apply for up to 24 months. After 12 months, the inclusion 
subsidy is generally reduced by 10 % but will amount to at least 30 % of the salary. In 
the  case  of  severely disabled  persons  who  are  particularly  affected  (Section  155(1) 
SGB IX) the subsidy can be maintained for up to 60 months and, from the age of 55, 
for up to 96 months (Section 90(2) SGB III). If the employer terminates the employment 
before the end of the subsidy period or in a certain post-employment period without 
good cause (the employer is obliged to keep the person in employment for the same 
number of months as the subsidy was available but for no longer than one year), part 
of the subsidy must be repaid (Section 92(2) SGB III and Section 50(4) SGB IX). 

Costs  for  temporary  trial  employment  of  persons  with  disabilities,  severely  disabled 
persons and persons of equal status within the meaning of Section 2 SGB IX can be 
reimbursed to the employer up to the full amount for a period of up to three months, if 
this increases the likelihood of participation in working life or if complete and permanent 
participation in working life may be achieved (Section 46(1) SGB III and Section 50(1) 
no. 4 SGB IX). 

Inclusion companies (SGB IX, from Section 215), which provide a form of employment 
that attracts social security contributions for severely disabled people, can get different 
kinds  of  support.  A  prerequisite  for  an  inclusive  company  is  that  it  employs  at  least 
30 % of persons with severe disability, who face particular difficulties in finding work in 
the general labour market. Under Section 217 SGB IX, companies can receive financial 
benefits  for  construction,  expansion,  modernisation  and  equipment,  business 
management advice and special expenses. Inclusion subsidies and other support for 
participation in working life under SGB II, III and IX (see above) are also available, as 
with other employers. Inclusion companies that regularly employ at least 40 % severely 
disabled persons and thus have the status of a non-profit special purpose enterprise 
(within the meaning of Section 68 no. 3 c of the Tax Code – Abgabenordnung10) are 
entitled to tax relief on turnover tax and are exempt from corporation tax. 

The budget for work (Section 61 SGB IX) is another wage subsidy that is available to 
employers  for  the  employment  of  persons  with  disabilities  subject  to  social  security 
contributions. It is paid by the Eingliederungshilfe, a social assistance organisation for 
persons with ‘essential’ disabilities, at a municipal or regional level. The wage subsidy 
can amount to up to 75 % of the employee’s gross wage, but not more than 40 % of 
the monthly reference base, which is related to the development of salaries as a whole, 
amounting to EUR 39 480 a year in 2022 in the western Länder and EUR 37 800 in 
the eastern (former GDR) Länder. Individual Länder may increase this percentage of 
the reference base through their own legislation (Section 61(2), sentence 4, SGB IX), 
which leads to varying benefit regulations (e.g. 48 % of the monthly reference base in 
Bavaria  and  60 %  in  Rhineland-Palatinate).11  The  budget  for  work  also  provides 
guidance and support for the workplace and can be granted to persons with disabilities 
who are entitled to benefits in a sheltered workshop (Section 58 SGB IX). The duration 
and scope of benefits are determined by the nature and severity of the disability of the 

10   See https://www.gesetze-im-internet.de/englisch_ao/. 
11   For the implementation of the budget for work in the Länder, particularly with regard to deviations 
from the wage subsidy, see Falk, A., Landesrechtliche Abweichungen vom bundesgesetzlichen 
Lohnkostenzuschuss nach Section 61 Abs. 2 S. 4 SGB IX (Budget für Arbeit) - Ein Überblick zum 
Umsetzungsstand in den Bundesländern, Beitrag A2-2019, www.reha-recht.de. 

11 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

individual person. However, the budget for work is basically intended as a permanent 
solution for permanent employment contracts. The budget for work can be combined 
with  other  benefits  for  occupational  participation  assistance  under  Sections  49 
onwards of SGB IX (e.g. assistive devices and sign language interpreters). 

Employers  may  also  benefit  from  employing  persons  with  disabilities  within  the 
framework of supported employment (Section 55 SGB IX). Within a period of 24 to 36 
months,  the  responsible  rehabilitation  provider  and  the  integration  office  assist  and 
train  the  person  directly  at  the  workplace  without  contractual obligations  or financial 
costs for the  employer  until the  person  can be employed  in the  company  subject to 
social  security  contributions.  After  the  employment  has  been  established,  the 
employee  can  receive  vocational  assistance  to  ensure  the  necessary  support  and 
crisis intervention to stabilise their employment. These services are to be provided by 
the competent rehabilitation provider or, in case of severe disability, by the integration 
office (Section 55(3) SGB IX). The services are provided as long as, and to the extent 
that,  they  are  necessary  to  secure  employment  due  to  the  nature  or  severity  of  the 
disability.  

There  are  no  tax  reliefs  for  employers  when  employing  persons  with  disabilities. 
Moreover, the inclusion subsidies must be taxed, but the wages paid to the employee 
can be claimed as business expenses in the employer’s tax declaration.12 As shown 
above,  there  is  an  exception  for  non-profit  special  purpose  enterprises  (within  the 
meaning  of  Section  68  no.  3  c  of  the  Tax  Code),  which  are  entitled  to  tax  relief  on 
turnover tax and are exempt from corporation tax. 

The support schemes aim at employment in the general labour market subject to social 
security  contributions,  and  there  is  no  reduction  of  the  social  security  contributions. 
Under Section 44 SGB V (Statutory Health Insurance), all employees, regardless of 
disability, are entitled to sick pay from the day on which a practitioner determines their 
incapacity for work. However, the employee retains a claim to remuneration against 
the employer for up to six weeks (under Section 3 of the Continuation of Remuneration 
Act  –  Entgeltfortzahlungsgesetz  –  EntgFG).  After  this  period,  Statutory  Health 
Insurance provides sick pay benefits. Employees who are ill receive a maximum of 78 
weeks of sick pay benefit from Statutory Health Insurance for the same illness within 
three years. 

The wage subsidies can be a good incentive for employers to employ a person with 
disability. There is no literature assessing the strengths and weaknesses of any of the 
subsidies aimed at employers that are described in this section. However, as regards 
persons with severe disabilities who are on the threshold of occupation in sheltered 
workshops,  supported  employment  and  the  budget  for  work  should  be  used  more 
widely.13 

12   See FG Hess. v. 13.2.2013 - 4 K 1346/11, EFG 2013, 764 (Rev. VIII R 17/13); von Beckerath in: 

Kirchhof and Seer, Income Tax Act, § 3 Nr. 2 (employment promotion); left open by Federal Fiscal 
Court but approving the result, BFH v. 29.8.2017 - VIII R 17/13, BStBl. II 2018, 408. 

13   Statistical data suggest that the transition from sheltered workshops to the first labour market resp. 
receiving the budget is well below 1 %. See Mattern, L., Das Budget für Arbeit - Diskussionsstand 
und offene Fragen, Teil 1: Eckpunkte, Umsetzungsstand und leistungsberechtigter Personenkreis, 
Beitrag D5-2020, www.reha-recht.de, pp. 3-5. 

12 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

2.3  Reasonable accommodation 

For persons who have the status of being severely disabled (by having a degree of 
disability  of  50  to  100),  there  are  specific  labour  rights,  including  a  clearly  defined 
catalogue of reasonable accommodations at work (Section 164(4) SGB IX). Persons 
with disabilities who are not severely disabled and do not have a status equivalent to 
severely disabled persons (by having a degree of disability of 30 or 40 and not being 
able to keep or get employment without this status) fall within the scope of the General 
Equal Treatment Act (AGG). The AGG implemented Directive 2000/78/EC but, despite 
the  requirement  of  this  directive  to  oblige  the  employer  to  provide  for  reasonable 
accommodation,  such  an  obligation  does  not  appear  explicitly  in  the  AGG.  The 
employer’s  obligation  under  Section  12  AGG  does  not  give  rise  to  a  legal  claim  to 
reasonable  accommodation  on  the  part  of  the  employee.14  In  recent  case  law,  the 
Federal Labour Court concluded that the right to reasonable accommodation can be 
included  in  the  employer’s  obligation  to  provide  for  the  welfare  of  their  employees 
(Section  241(2)  of  the  Civil  Code  (Bürgerliches  Gesetzbuch)).15  This  conclusion  is 
based on the fact that the EU legislation on equal treatment and the CRPD are both 
integral parts of the German legal system and are applicable therein. Accordingly, the 
employer’s obligation is to be interpreted in line with Article 5 of Directive 2000/78/EC 
and Article 27(1), sentence 2, Paragraph (i) of the CRPD. Therefore, even though the 
right to reasonable accommodation cannot be found literally in the AGG, it has to be 
considered when examining whether a claim of unequal treatment in employment is 
admissible. So far, a definition of reasonable accommodation has been given only in 
the Act on Equal Opportunities for Persons with Disabilities (Gesetz zur Gleichstellung 
von  Menschen  mit  Behinderungen  –  BGG),16  Section  7(2)),  which  applies  to  public 
authorities.17  Beyond  that,  recognised  severely  disabled  persons  can  claim  the 
necessary technical tools for work (e.g. specialised software or a special seat) under 
SGB IX (Section 164(4), sentence 1, no. 5). 

the 

According to Article 27(1), sentence 2, Paragraph (i) of the CRPD, States Parties must 
‘ensure that reasonable accommodation is provided to persons with disabilities in the 
workplace’.  In  its  concluding observations, the  Committee on  the  Rights  of  Persons 
with  Disabilities  criticised 
reasonable 
inadequate 
accommodations  and  recommended  ensuring  that  reasonable  accommodation 
provisions are enshrined in law as an immediately enforceable right in all areas of law 
and policy, with an explicit definition in the law in line with Article 2 CRPD, and that the 
denial  of  reasonable  accommodation  is  recognised  and  punishable  as  a  form  of 
discrimination.18 Even though the case law of the Federal Labour Court recognises the 
right  to  reasonable  accommodation,  it  should  appear  verbatim  in  the  AGG.  The 
implementation of EU law and the CRPD requires that reasonable accommodation is 
clearly  defined  so  that  it  becomes  clear to  everyone  who  is  affected  by  it.  This has 

implementation  of 

14   Eichenhofer, E. (2018), Angemessene Vorkehrungen als Diskriminierungsdimension im Recht 

(Reasonable Accommodation as a Dimension of Discrimination in Law), p. 72. 

15   BAG,19. Dezember 2013 - 6 AZR 190/12. 
16   See https://www.gesetze-im-internet.de/bgg/. 
17   There is an ongoing discussion about the impact, especially for social security authorities. See 

Frankenstein, A., Hlava, D. and Welti, F. (June 2019), ‘Angemessene Vorkehrungen und 
Sozialrecht’ (Reasonable Accommodation and Social Law) in: Die Sozialgerichtsbarkeit (SGb) 
6.2019, pp. 317-325. 

18   Committee on the Rights of Persons with Disabilities, ‘Concluding observations on the initial report 

of Germany’, 13 May 2015 (CRPD/C/DEU/CO/1), Paras. 13 and 14. 

13 

 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

been  explained  and  stated  in  an  expert  opinion  for  the  Federal  Anti-Discrimination 
Agency by Eberhard Eichenhofer.19 

2.4  Other relevant actions targeted at employers 

The integration assistance services in the regions (Integrationsfachdienst; Section 192 
SGB IX) are primarily financed by the integration offices, and they also carry out work 
for  the  Federal  Employment  Agency  and  Statutory  Pension  Insurance.  They  advise 
and  support  employers  for  the employment and  special  needs provision  of  severely 
disabled  persons  with  ‘multiple  problems’,  such  as  persons  with  psychosocial 
disabilities and blind or deaf persons. 

After  the  Participation  Strengthening  Act  (Teilhabestärkungsgesetz),20  entered  into 
force in January 2022, ‘single points of contact for employers’ were introduced (Section 
185  a  SGB  IX).  The  integration  offices  are  obliged  to  commission  the  integration 
assistance  services  or  other suitable providers to  act  as  single  points  of  contact  for 
employers in an advisory and supportive capacity. These single points of contact are 
to approach employers to raise their awareness about the employment of persons with 
disabilities. In addition, they are to provide information, advice and support on all issues 
relating  to  the  training,  recruitment  and  (continued)  employment  of  people  with  a 
severe  disability  or  equal  status,  which  includes  submitting  applications  to  the 
responsible rehabilitation providers. 

This could be an important step for increased participation in working life by severely 
disabled  persons.  In  many  cases  such  employment  fails  because  employers  are 
overloaded due to a complex and sometimes confusing range of support services, but 
this could be resolved with the help of single points of contact. However, this service 
does  not  apply  to  the  employment  of  persons  with  disabilities  who  are  not  severely 
disabled and do not have an equivalent status. 

2.5 

Examples of good practice 

A central support and incentive measure for employers is the integration subsidy. The 
prerequisite  for  the  subsidy  is  the  assumption  that  applicants  do  not  yet  have  the 
knowledge required for the job and that the process could take longer than usual. Both 
the  amount  and  the  duration  of  the  subsidy  depend  on  the  individual  case.  Studies 
confirm  that  the  employment  of  people  who  face  barriers  to  recruitment  can  be 
promoted  and  sustainable  integration  into  the  labour  market  achieved.21  An 
implementation study by the Institute for Work and Qualification (IAQ) in cooperation 
with the Institute for Employment Research (IAB) notes that specialists in employment 
agencies  and  job  centres  often  have  a  routine  way  of  dealing  with  the  integration 

19   Eichenhofer, Angemessene Vorkehrungen als Diskriminierungsdimension im Recht. 
20   See: 

https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl121s1387.p
df#__bgbl__%2F%2F*%5B%40attr_id%3D%27bgbl121s1387.pdf%27%5D__1652468671477. 
21   See Oschmiansky, F., Sell, S., Schultheis, K. and Becher, L. (2020), Förderung der Aufnahme 

einer Erwerbstätigkeit, Bonn, Bundeszentrale für politische Bildung (bpb), 
https://www.bpb.de/themen/arbeit/arbeitsmarktpolitik/325316/foerderung-der-aufnahme-einer-
erwerbstaetigkeit/. 

14 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

subsidy, which is also familiar to many company personnel managers.22 The subsidy 
has therefore proved to be a tried and tested instrument.23 

Another  proven  measure  is  the  reimbursement  of  costs  for  the  trial  employment  of 
people with disabilities as well as employees of sheltered workshops (WfbMs) for up 
to three months. This can smooth the transition to full and permanent employment and 
thus  (re-)entry  into  the  labour market.  Employers  are  given  an  opportunity  to  get  to 
know the employees and their skills and, if necessary, to find suitable skilled workers. 
The costs of trial employment are reimbursed by the employment agency or job centre. 
This  includes  wage  or  salary  costs  (including  the  employer’s  social  security 
contributions),  benefits  based  on  statutory  or  collectively  agreed  regulations, 
apportionments and contributions to the employers’ liability insurance association. For 
employees who previously worked in a WfbM, companies can also apply for ‘benefits 
to compensate for extraordinary burdens’ from the integration office.24 

The  availability  of  investment  subsidies  for  the  disability-friendly  redesign  and 
reorganisation  of  workplaces  and  for  maintaining  places  of  training  is  becoming 
established as a proven funding measure. All work equipment for a disability-friendly 
design  of  the  workplace,  such  as  computer  systems  for  blind  and  visually  impaired 
people or special office chairs, are subsidised in individual cases.25 The procurement, 
maintenance and servicing of all measures and the adaptation of aids, as well as the 
necessary training for this, all attract funding.26 The integration offices assume a large 
share of the costs as part of the benefits for participation in working life. The funding is 
financed through the compensatory levy paid by companies. In 2019, the integration 
offices paid out a total of EUR 556 million in subsidies, of which EUR 26.57 million was 
for  the  disability-friendly  furnishing  of  workplaces  and  training  places.  Spatial 
accessibility  now  represents  an  essential  goal  of  inclusion  policy,  but  awareness-
raising for digital accessibility receives comparatively little attention.27 

There is no further research or analysis on the above-mentioned measures. 

2.6  Good practice guides, websites and advice services directed at employers 

A variety of good practice guides, websites and advisory services are available, with 
different focuses. 

22   See Brussig, M., Schwarzkopf, M. and Stephan, G. (2011), ‘Eingliederungszuschüsse. Bewährtes 

Instrument mit zu vielen Varianten’, IAB-Kurzbericht, Aktuelle Analysen aus dem Institut für 
Arbeitsmarkt- und Berufsforschung, No. 12, Nürnberg, 
https://doku.iab.de/kurzber/2011/kb1211.pdf, p. 3. 

23   Aktion Mensch (2021), Inklusionsbarometer Arbeit. Ein Instrument zur Messung von Fortschritten 
bei der Inklusion von Menschen mit Behinderung auf dem deutschen Arbeitsmarkt, Vol. 9, Bonn, 
https://delivery-aktion-
mensch.stylelabs.cloud/api/public/content/inklusionsbarometer2021?v=ad527273, p. 13. 
24   See: https://www.talentplus.de/foerderung/neueinstellung/probebeschaeftigung/index.html. 
25   Employees apply for highly personalised aids themselves. 
26   See: https://www.talentplus.de/foerderung/hilfen-im-
arbeitsleben/arbeitsplatzausstattung/index.html. 

27   See Aktion Mensch (2021), pp. 25 and 27. 

15 

 
 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

Example 1 
The first example is the publication ZusammenArbeiten: Inklusion in Unternehmen und 
Institutionen – Ein Leitfaden für die Praxis (A guide for practice),28 which the Federal 
Ministry  of  Labour  and  Social  Affairs  (BMAS)  published  in  December  2014.  The 
Federal Ministry is the supreme federal authority for labour market policy, labour law, 
protection and medicine, pensions and social security, the integration of persons with 
disabilities, and labour and social courts, and was therefore chosen as a key source. 
The guide is aimed at companies, institutions and organisations and shows how an 
inclusive  approach  can  succeed.  First,  individual  components  of  the  creation  of  an 
action plan are presented (from ‘initiating an action plan’ and ‘naming fields of action’ 
to ‘monitoring success’). This includes not only measures for corporate management, 
addressing and  recruiting  potential trainees and  employees and  creating  accessible 
workplaces,  but  also  measures  for  designing  accessible  products  and  appropriate 
marketing  and  sales.  Practical  examples  and 
the 
explanations.29  Such  publications  are  widely  available  on  Federal  Government 
websites as well as on the websites of associations, federations and institutions. The 
inArbeit 4.0 project, which was coordinated by the Research Institute for Technology 
and Disability (FTB) of the Evangelische Stiftung Volmarstein from 2015 to 2018 and 
funded  by  the  BMAS,  complements  the  guide  in  its  consideration  of  information 
technology in the workplace.30 

links  accompany 

further 

Example 2 
The  second  good  practice  example  is  the  publication  10  Gründe  Menschen  mit 
Behinderung zu beschäftigen: Ein Leitfaden für Unternehmer (10 reasons to employ 
people with disabilities: A guide for entrepreneurs)31 by Aktion Mensch, which is the 
largest  private  (lottery-funded)  funding  organisation  in  Germany  supporting  social 
projects for people with and without disabilities, and which is therefore a central source. 
The guide is aimed at employers who wish to employ people with disabilities in their 
company. The publication provides an overview of the employment of skilled workers 
and  trainees,  and  contains  recommendations  for  action,  information  on  funding 
opportunities,  counselling  centres  and  accessibility,  as  well  as  examples  of  good 
practice. 

Example 3 
The  third  example  is  REHADAT,  which  is  a  prominent  source  of  information  on 
occupational  participation  and  inclusion  of  people  with  disabilities.  Its  various  web 
portals, publications, apps and seminars are accessible barrier-free and free of charge. 
REHADAT  is  a  project  of  the  Institut  der  deutschen  Wirtschaft  Köln  e.V.,  which  is 
connected 
federal 
compensatory levy fund. Its interlinked information reaches different target groups and 
is  continuously  updated.  The  topics  mainly  relate  to  different  aspects  of  the 
occupational participation of people with disabilities, including aids, practical examples, 
legal issues,  contact  details  of  relevant organisations,  literature,  research,  statistics, 

to  employers’  organisations  and 

financed 

through 

the 

is 

28   See: https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a755-nap-

leitfaden.pdf?__blob=publicationFile&v=1. 

29   See: https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a755-nap-

leitfaden.pdf?__blob=publicationFile&v=1. 

30   See: https://inarbeit4punkt0.de/content/2-profile/2-begleiten/a755-nap-leitfaden-ergaenzung.pdf. 
31   See: https://delivery-aktion-

mensch.stylelabs.cloud/api/public/content/b67035ab0a3844f18098e79b07902813?v=5c10ff47. 

16 

 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

workshops, compensatory levies and further training.32 REHADAT produces a special 
publication  for  managers  and  personnel  managers  of  small  and  medium-sized 
enterprises,  in  particular  PERSONALKOMPASS  INKLUSION:  A  Guide  to  the 
Employment of People with Disabilities, which was updated and revised in 2020.33 This 
guide  provides  an  overview  of  general  information,  legal  principles  and  funding 
opportunities,  and  presents  practical  examples.  Its  main  topics  are:  recruitment, 
training,  work  organisation  and  work  design,  staff  retention  and  development,  and 
corporate and human resources strategy. 

In the Zugänglichkeit – Inklusion – Partizipation – Nachhaltige Teilhabe an Arbeit durch 
Recht (ZIP-Natar) project, laws, administrative practices and court rulings on disability 
rights, focused on labour law and social law, are described and discussed for and with 
persons  from  the  rehabilitation  authorities  and  working  in  Human  Resources  and 
Severely  Disabled  Representatives  (SBV).  The  results  have  been  presented  online 
(www.reha-recht.de). The project is funded by the federal compensatory levy fund and 
is being carried out by the German Rehabilitation Association (Deutsche Vereinigung 
für  Rehabilitation,  DVfR)  in  cooperation  with  Humboldt-Universität  zu  Berlin,  the 
University  of  Kassel,  Martin  Luther  University  Halle-Wittenberg  and  the  Centre  for 
Social Research in Halle (ZSH). 

32   See: https://www.rehadat.de/ueber-uns/. 
33   See: https://www.rehadat.de/export/sites/rehadat-2021/lokale-downloads/rehadat-

publikationen/personalkompass-inklusion-2020.pdf. 

17 

 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

3 

Support and partnerships available to employers to assist them in making 
reasonable accommodations 

3.1 

Support available to employers for making reasonable accommodation 

Employers can receive loans or grants up to the full amount of the necessary costs for 
making  the  workplace  individually  accessible  through  individualised  reasonable 
accommodations for persons with disabilities insofar as this is necessary to achieve or 
secure permanent participation in working life (Section 46(2) SGB III and Section 50(1) 
no. 3  SGB IX). In  addition,  if  persons are  severely disabled,  employers can  receive 
subsidies under Section 185(3) no. 2 a SGB IX, and Section 26 SchwbAV to enable, 
facilitate  or  secure  the  long-term  employment  of  severely  disabled  persons  in 
companies in a manner that is as suitable as possible for their disabilities, including 
through  the  accessible  design  of  workplaces  or the  establishment  of  part-time  jobs, 
especially  if  this  is  necessary  because  of  the  nature  or  severity  of  the  disability. 
According  to  Section  26(2)  SchwbAV  the  type  and  amount  of  the  benefit  is  to  be 
determined according to the circumstances of the individual case, in particular taking 
into account whether an obligation on the part of the employer to make a reasonable 
accommodation under Section 164(3) and (4) SGBIX exists and is being fulfilled, and 
whether severely disabled persons are employed without an employment obligation or 
in excess of the quota (Section154 SGB IX) or within the framework of the fulfilment of 
the  special  employment  obligation  vis-à-vis  severely  disabled  persons  who  are 
particularly affected in terms of participation in working life (Section 154(1) s. 2 and 
Section 155 SGB IX). An appropriate contribution of the employer to the total costs is 
a prerequisite (Section 26(3) SchwbAV). 

For  the  creation  of  new  suitable  workplaces  for  severely  disabled  persons  in 
companies,  including  by  acquiring  the  necessary  equipment  to  meet  their  needs, 
employers can  receive  funding  from the  integration  office  to  cover their  costs  under 
certain circumstances: for example, if severely disabled persons are employed without 
a legal obligation, in excess of the binding quota or following employment in a sheltered 
workshop, if working conditions can be improved or if a threatened dismissal is averted. 
An  appropriate  contribution  by  the  employer  to  the  total  costs  is  a  prerequisite.  In 
addition, posts must be reserved for severely disabled persons for a long-term period, 
to  be  determined  according  to  the  situation  of  the  individual  case  (Section  15 
SchwbAV). 

Employers may receive subsidies to compensate for extraordinary burdens associated 
with the employment of a severely disabled person who is particularly affected by the 
nature or severity of their disability in their working life (Section 155(1) no. 1 a-d SGB 
IX) or who has been employed following employment in a sheltered workshop or on a 
part-time  basis  (Section  158(2)  SGB  IX),  especially  if  the  employment  would  be 
jeopardised  without  these  benefits  (Section  185(3)  no.  2  e  SGBIX  and  Section  27 
SchwbAV).  Extraordinary  burdens  are  above-average  financial  expenses  or  other 
burdens which an employer incurs in employing a severely disabled person, even after 
all other possibilities of support (e.g. accessible design of the workplace in individual 
cases) have been exhausted, and where it is unreasonable for the employer to bear 
the costs because of their nature or amount (Section 27(2) SchwbAV). Section 26(2) 
SchwbAV applies mutatis mutandis to these subsidies (see above). 

18 

 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

Employers  can  receive  a  premium  from  the  integration  office  for  the  introduction  of 
occupational  integration  management  (Betriebliches  Eingliederungsmanagement  – 
BEM)  (Section  185(3)  no.  2  d  SGB  IX).  BEM  is  a  form  of  providing  reasonable 
accommodation (Section167(2) SGB IX). The aim is to overcome incapacity for work 
as far as possible, to prevent renewed incapacity for work and to preserve the job of 
the employee concerned. Integration offices, rehabilitation service providers and other 
bodies support BEM. For more detail, see Section 3.2.34 

Benefits must be applied for through the competent rehabilitation provider, which, in 
most cases, is the Federal Employment Agency or Statutory Pension Insurance. If an 
occupational  accident  or  disease  is  the  cause  of  the  disability,  Statutory  Accident 
Insurance may have responsibility. For persons with a severe disability, the integration 
office can be the competent provider, depending on the legal basis of the claim. 

The integration office also provides advice and information on all issues related to the 
employment  of  severely  disabled  people,  in  particular  on  issues  of  prevention, 
individualised  accessible  design  of  workplaces  and  difficulties  at  the  workplace. 
Moreover, it offers courses and educational provision focused on the participation of 
severely disabled people in working life (Section 185(3) no. 4 SGB IX and Section 29 
SchwbAV). Advice is also provided by the assistance services of the integration office. 
The technical advisory services of the integration offices provide support in equipping 
new or existing workplaces in an accessible way. Integration offices advise employers, 
severely disabled employees and occupational integration teams (see Section 3.2) on 
technical  and  organisational  issues  relating  to  the  employment  of  severely  disabled 
persons,  including  ergonomics,  accessibility,  workplace  suitability  and  workplace 
design.  The  offices  also  provide  technical  advice  on  the  creation,  equipping  and 
modernisation of inclusive companies. In the area of protection against dismissal, the 
technical advisory service provides expert technical advice on options for continued 
employment.35 

Integration assistance services are third-party services, which are intended to support 
the  participation  of  people  with  disabilities  in  the  general  labour  market.  They  are 
commissioned  by  the  integration  offices  (Section  185(3)  no.  3  SGB  IX)  or  by  the 
rehabilitation service provider (Section 49(6) no. 9 SGB IX) to accompany and support 
employees with severe disabilities. They are important contacts for employers when 
employing severely disabled people with a special need for work support. They advise 
and inform employers on all matters relating to the employment of severely disabled 
people,  including  the  individualised  accessible  design  of  workplaces,  psychosocial 
issues and possible benefits, and they offer support for the application process. They 
provide  employers  who  wish  to  offer  employment  to  severely  disabled  people  with 
suitable applicants, and they prepare applicants for their intended training or job and 
provide on-site support (see also Section 193(1) no. 2 and (2) no. 9 SGB IX).36 

34   See also Welti, F., Das betriebliche Eingliederungsmanagement nach § 84 Abs. 2 SGB IX - sozial- 

und arbeitsrechtliche Aspekte NZS 2006, pp. 623 and 626. 

35   See position paper of the technical advisory services of the integration offices (Positionspapier der 

Technischen Berater der Integrationsämter) (2017), 
https://www.bih.de/fileadmin/user_upload/TBD_Positionspapier_2017.pdf. 

36   See also Bundesarbeitsgemeinschaft der Integrationsämter und Hauptfürsorgestellen (Federal 

Association of Integration Offices and Main Welfare Centres) (BIH) (2018), Die 
Schwerbehindertenvertretung (the representative body for severely disabled employees), 
https://www.bih.de/integrationsaemter/aufgaben-und-leistungen/integrationsfachdienst/. 

19 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

There is a comprehensive system of support measures for employers in the application 
of  reasonable  accommodation.  Due  to  the  complexity  of  the  system,  the  different 
service  providers and  the  different  conditions  of  support,  employers  sometimes  feel 
uncertain about employing persons with disabilities. This can lead to a reluctance  to 
employ people with disabilities at all. The new single points of contact for employers 
could help here, with their expertise and as independent guides, thus contributing to 
the promotion of employment. Unfortunately, however, this service does not apply to 
the employment of persons with disabilities who are not severely disabled and not have 
an equivalent status. 

3.2 

Partnerships to assist employers to make reasonable accommodations 

Integration offices, the Federal Employment Agency, Statutory Pension Insurance and 
Occupational  Accident  Insurance  work  together  in  the  Federal  Association  for 
Rehabilitation  (Bundesarbeitsgemeinschaft  für  Rehabilitation,  BAR,  Sections  39-41 
SGB IX). The federal organisations for trade unions (Deutscher Gewerkschaftsbund) 
and  employers  (Bundesvereinigung  Deutscher  Arbeitgeberverbände)  are  also 
members. The BAR has the task of setting out the legal framework for rehabilitation in 
common guidelines. It also annually reports on rehabilitation in Germany, organises 
the  participation  of  disabled  persons’  organisations  and  supports  research  on 
rehabilitation. However, a similar framework at Länder level is lacking. Moreover, there 
are still no common guidelines for occupational integration management, despite the 
German Parliament recommending this in 2016.37 

Representative body for severely disabled employees, inclusion commissioner, 
interest groups – occupational inclusion teams 

The third part of SGB IX (the law on severely disabled persons) promotes cooperation 
between different actors to improve the participation of severely disabled persons in 
working 
in  providing  reasonable 
accommodation. 

including  by  supporting 

the  employer 

life, 

for 

body 

severely 

disabled 

representative 

The 
employees 
(Schwerbehindertenvertretung  –  SBV),  which  is  the  elected  body  representing  the 
interests  of  severely  disabled  employees  and  employees  with  equal  status,  is  an 
important  actor.  According  to  Section  177(1)  SGB  IX,  a  representative  body  for 
severely  disabled  persons  is  required  in  companies  in  which  at  least  five  severely 
disabled persons are employed on a more than temporary basis. The core task of the 
representative body is to promote the participation of severely disabled persons in the 
working life of the company and to assist and advise them. To this end, the SBV must 
be  consulted  by  the  employer  on  all  relevant  issues  concerning  the  employment  of 
individual severely disabled persons and of all persons with disabilities, and it monitors 
the employer’s compliance with all disability laws. According to Section 176 SGB IX, 
interest groups (e.g. the works council) shall promote the inclusion of severely disabled 
persons and make sure that the employer fulfils their legal obligations, including with 
regard to reasonable accommodation (Sections 176 and 164(4) SGB IX), and they are 
involved in the recruiting and dismissal of persons with severe disabilities. The SBV 
can, often in cooperation with the works council, negotiate collective agreements in the 
enterprise on the employment of disabled persons (inclusion agreements). It is also a 

37   Deutscher Bundestag, BT-Drucksache 18/10528, 30 November 2016. 

20 

 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

source  of  relevant  information.  Moreover,  the  employer  must  appoint  an  inclusion 
commissioner to represent them responsibly in matters relating to severely disabled 
persons.  The  task  of  the  inclusion  commissioner  is  to  support  the  employer  in 
complying  with  their  legal obligations  (Section  181  SGB  IX).  The  appointment  of  an 
inclusion commissioner is obligatory irrespective of whether a representative body for 
severely  disabled  persons  has  been  elected,  and  this  still  applies  even  if  only  one 
severely disabled person is to be employed.  

The employer, the inclusion commissioner, the SBV and interest groups (e.g. works 
council) should work closely together for the participation of severely disabled persons 
in  working  life  (Section  182(1)  SGB  IX).  Sometimes  the  SBV,  the  inclusion 
commissioner and the works council form an ‘occupational inclusion team’ to make this 
cooperation  even  closer,  thus  preventing  those  involved  from  acting  in  an 
uncoordinated way. These bodies, the integration offices and its services, as well as 
the  rehabilitation  service  provider,  are  to  support  each  other  to  fulfil  their  tasks  to 
increase participation (Section 182(2) SGB IX), for example by designing workplaces 
that  are  individually  accessible  for  people  with  disabilities  through  reasonable 
accommodations. 

Occupationalintegration management (Betriebliches 
Eingliederungsmanagement – BEM) under Section 167(2) SGB IX 

The  various  actors  mentioned  above  form  a  partnership  when  carrying  out 
occupational  integration  management  (BEM).  The  aims  of  BEM  are  to  overcome 
incapacity for work as far as possible, to prevent renewed incapacity for work and to 
retain the job of the employee concerned, as a process leading to the implementation 
of individual reasonable accommodations. For employees who are incapacitated for 
work for more than six weeks within one year, the employer is obliged to carry out BEM 
(Section  167(2)  SGB  IX).  It  is  irrelevant  whether  the  incapacity  for  work  is  causally 
related  to  the  workplace  or  not.  With  the  consent  of  the  person  concerned,  the 
employer is obliged to first involve interest groups within the meaning of Section 176 
SGB  IX,  e.g.  the  works  council.  If  the  person  concerned  is  severely  disabled,  the 
employer must also involve the SBV. Where necessary, the occupational physician is 
also consulted (Section 167(2) s. 4SGB IX). If benefits for occupational participation or 
accompanying aids in working life (e.g. the equipment of workplaces) are taken into 
consideration, the Federal Employment Agency, Statutory Pension Insurance and (in 
the case of severely disabled persons) the integration office should be consulted by 
the employer (Section 167(2) s. 5 SGB IX). Pursuant to Section 167(2) s. 6 SGB IX, 
the  works  council  or  other  interest  groups  and  representatives  of  severely  disabled 
persons can demand the implementation of BEM by the employer; thus, they ensure 
that the employer fulfils their obligations with regard to BEM (Sections 178(1) s. 2 no. 
1 and 167(2) s. 7 SGB IX). 

BEM  brings  together  internal  and  external,  medical,  legal  and  operational  expertise 
and  can  help  to  reduce  the  amount  of  sick  leave  taken  by  the  employee,  therefore 
reducing  costs  for the  employer, and  it  helps  to  determine  whether and  under what 
circumstances the employment can be retained. The new single points of contact for 
employers  (Section  185  a  SGB  IX;  see  Section  2.4)  can  play  an  important  role  in 
supporting BEM. 

21 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

Inclusion agreements and Section 166 SGB IX 

Different actors cooperate when an inclusion agreement is concluded to improve the 
inclusion  of  severely disabled  people  in  working  life  in  a  planned  manner.38  Section 
166 SGB IX obliges the employer to conclude a binding inclusion agreement with the 
SBV and interest groups (e.g. the works council) in cooperation with the employer’s 
inclusion commissioner. The SBV has the right of initiative to negotiate the conclusion 
of an inclusion agreement. If there is no SBV, the right of application is exercised by 
the general representatives of workers’ interests, in most cases the works council. The 
integration  office  can  be  involved  at  the  instigation  of  all  parties  to  support  the 
negotiations  and  should  work  towards  overcoming  differences  of  opinion  (Section 
166(1)  s.  5  SGB  IX). Due  to  its  neutral position,  the  integration  office  can  do  so  by 
proposing possible solutions to promote the conclusion of inclusion agreements. The 
actors  involved  are  equal  partners  whose  task  it  is  to  reach  a  consensus.  By 
contributing their expertise and weighing up their respective interests, they agree on 
common  rules  which  are  supported  by  all  and  for  which  all  are  responsible.  The 
concluded  agreement  is  forwarded  to  the  Federal  Employment  Agency  and  the 
integration  office  (Section  166(1)  s.  6  SGB  IX).  The  inclusion  agreement  contains 
regulations on the participation of severely disabled persons in working life, personnel 
planning, workplace design, the design of the working environment, work organisation, 
working hours and implementation of the agreed targets (Section 166(2) s. 1-2 SGB 
IX).  The  equal  participation  of  severely  disabled  persons  in  working  life  should  be 
considered  from  the  beginning  when  designing  work  processes  and  framework 
conditions (Section 166(1) s. 2 SGB IX). That means that efforts should be made to 
ensure that the working environment is accessible from the beginning by consciously 
and comprehensively considering the special needs of persons with disabilities when 
designing and implementing internal structures and processes. 

The interests of women with severe disabilities should be given special consideration 
(Section 166(2) s. 3 SGB IX). The procedure for BEM can be set out through inclusion 
agreements under Section 166(3) no. 5 SGB IX. 

As regards persons with severe disabilities, there are helpful partnerships between the 
different  actors  involved.  However,  most  regulations  do  not  apply  to  persons  with 
disabilities who do not have the status of being severely disabled or equivalent status. 
The  integration  office  and  its  services,  which  are  very  important  for  inclusion  at  the 
workplace,  are  only  responsible  for  persons  with  severe  disabilities.  Adequate 
solutions still need to be found here.  

There is no information or analysis of the effectiveness or strengths and weaknesses 
of the partnership programmes. 

38   See BIH, Die Schwerbehindertenvertretung, p. 87. 

22 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

4 

Illustrative  examples  of  good  employer  practice  for  providing  reasonable 
accommodations for persons with disabilities 

4.1  Good practice guides for employers regarding reasonable accommodation 

In  Germany,  there  are  guides  on  reasonable  accommodation  aimed  at  employers. 
Among them are publications on technical solutions, working arrangements, training 
and awareness-raising measures. 

Example 1 
The  first  example  is  the  publication  Schwerbehinderte  Menschen  im  Betrieb:  Ein 
Ratgeber  für  Arbeitgeber  (Severely  disabled  people  in  the  workplace:  A  guide  for 
employers)39  by  the  Federal  Employment  Agency  and  the  Federal  Association  of 
Integration Offices and Main Welfare Centres, from June 2017. The guide, which is a 
central source for explaining reasonable accommodation, is aimed at employers who 
train or wish to employ people with a disability (including a severe disability). Oriented 
to the various phases of training, recruitment and employment, the publication presents 
essential support instruments and their procedural steps – from training subsidies and 
integration  subsidies  to  work assistance.  Finally,  the  guide  refers to  the  counselling 
services  offered  by  employment  agencies,  job  centres  and  integration  offices.  The 
guide  mainly  appears  on  the  websites  of  associations  as  relevant  stakeholders  in 
different fields of practice. 

is 

‘Fair 

the  brochure 

in  den  Job!  Leitfaden 

Example 2 
für 
The  second  example 
diskriminierungsfreie Einstellungsverfahren’ (Guide to discrimination-free recruitment 
procedures)40 by the Federal Anti-Discrimination Agency, from October 2019. The Anti-
Discrimination Agency is a professionally independent point of contact at the Federal 
Ministry for Family Affairs, Senior Citizens, Women and Youth (BMFSFJ) for persons 
affected  by  discrimination.  It  was  produced  in  accordance  with  the  General  Equal 
Treatment Act and has therefore been used as a key source for answering questions 
on  reasonable  accommodation.  The  publication  focuses  on  recruitment  procedures 
and is aimed at employers at small, medium-sized and large companies, managers, 
staff and works councils, employees in AGG complaints offices and equality, diversity 
and  disability  officers.  The  brochure  deals  with  aspects  of  job  advertisements, 
applicant  selection  and  the  job  interview,  and  it  generally  refers  to  discrimination  in 
working life based on a person’s ethnic origin, gender, religion or belief, disability, age 
and  sexual  identity.  However,  there  are  also  explicit  references  to  people  with 
disabilities and chronic illnesses as well as to people with disabled relatives in relation 
to the above-mentioned subject areas. The publication contains further information in 
addition to concrete recommendations for action and examples (from case law), and 
can  be  found  on  some  websites  of  the  target  groups  mentioned,  including  those  of 
associations, consultancies and public institutions. 

39   See: https://www.arbeitsagentur.de/datei/dok_ba013802.pdf. 
40   See: 

https://www.antidiskriminierungsstelle.de/SharedDocs/downloads/DE/publikationen/Leitfaeden/leitf
aden_fair_in_den_job.pdf?__blob=publicationFile&v=3. 

23 

 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

4.2  Any  other  sources  of  information  regarding  good  practice  for  employers 

regarding reasonable accommodation 

Another  source  of  information  is  the  website  of  the  Chambers  of  Industry  and 
Commerce  (IHK),  which  are  regionally  organised,  cross-sectoral  statutory  public 
associations  of  companies.  The  Chambers  provide  legal  information,  occupational 
training for people with disabilities, central contact points and further information.41 In 
addition,  the  ‘Inklusion  gelingt’  (Inclusion  succeeds)  internet  platform  should  be 
highlighted: it compiles recommendations for action, an overview of support measures, 
the contact addresses of central service providers and authorities, practical examples 
of reasonable accommodations, publications and event information for companies. It 
is run by the umbrella organisations of German business and is hosted by the Federal 
Ministry  of  Labour  and  Social  Affairs  (BMAS).42  A  further  source  of  information  is 
‘Inklusion gestalten’ (Shaping Inclusion), produced by the Centre of Competence for 
Skilled Workers (KOFA), a dossier that brings together information, recommendations 
for  action  and  checklists  on  the  topics  of  contact  and  recruitment,  training  and 
employment  of  persons  with  disabilities.43  A  compilation  of  working  materials  on 
inclusion  in  companies  can  be  found  in  the  publication  ‘Wegweiser:  Inklusion  im 
Betrieb’ (Guide for Inclusion in Companies) from September 2019, which was created 
in cooperation with Aktion Mensch.44 

4.3  Examples  of  individual  reasonable  accommodations  which  reveal  good 

practice 

Work design for a nurse with a hearing impairment in a hospital45 
The employer is a healthcare company with about 3 400 employees, to which several 
hospitals  are  affiliated.  The  woman  is  a  nurse  who  works  part-time  in  shifts  in  the 
paediatric cancer ward. She has a hearing impairment and has only limited perception 
in certain situations, (e.g. if there is noise or other acoustic disturbances, or when using 
the telephone). Due to this, audible information must be amplified, specially filtered or 
adapted. The woman’s hearing impairment is equivalent to a severe disability, with a 
degree  of  disability  (GdB)  of  40.  First,  the  signalling  equipment  on  the  ward  was 
reinforced:  the  monitoring  screens  could  be  connected  to  the  nurse  call  system  via 
their signal output, so that signals could also be displayed on the central display at the 
nurses’ station and in the corridors. A radio signalling system was also installed, which 
sends acoustic signals from the Infusomats by radio to a receiver that the nurse wears 
on her body. In addition, a new wireless telephone was installed, which has volume 
control, a vibration setting, flashing light indicators and a Bluetooth connection. This 
allows  the  phone  to  be  switched  directly  to  the  nurse’s  hearing  aids.  The  individual 
arrangements can be considered good practice as they enable the nurse to continue 

41   See, e.g.: https://www.ihk.de/stuttgart/fuer-unternehmen/fachkraefte-und-

ausbildung/personalgewinnung-und-entwicklung/fachkraefte-finden/menschen-mit-behinderung-
3693362. 

42   See: https://www.inklusion-gelingt.de/. 
43   See: https://www.kofa.de/dossiers/inklusion-gestalten. 
44   See: https://www.unternehmens-netzwerk-inklusion.de/news/projekt/news-projekt/news/wegweiser-

inklusion-im-
betrieb/?tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Baction%5D=detail&cHash=19f59
c0f0e815dd48886632a4a3e42ea#:~:text=Der%20neue%20Leitfaden%20enth%C3%A. 

45   See: https://www.rehadat-gutepraxis.de/praxisbeispiele/nach-

behinderungsarten/sinnesbehinderungen/index.html?reloaded&sort=aenderungsdatum_pra+desc&
page=31&mode=detail&listtitle=. 

24 

 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

practising her profession. The aids could be installed mainly by in-house staff, and they 
allow colleagues to improve communication and awareness of important information 
(using signal displays in nurses’ rooms and in corridors). This is an example of good 
practice since, with the reasonable accommodations that were made, the nurse with 
the hearing impairment could work in the hospital and was thereby able to enjoy her 
right to work on the open labour market. 

25 

 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

5 

Recommendations and guidance regarding good practice and reasonable 
accommodation 

5.1  Recommendations 

good 
accommodation in recruitment and hiring 

regarding 

practice 

and 

reasonable 

Under Section 164(1) SGB IX, the employer is obliged to check whether vacancies can 
be  filled  with  severely  disabled  persons  before  filling  any  position.  The  Federal 
Employment  Agency  must  be  involved  in  this  process  and  can  propose  severely 
disabled persons who are registered as unemployed or seeking work to the employer. 
Furthermore,  the  employer  must  involve  the  SBV  or  the  representatives  named  in 
Section  176  SGB  IX,  in  particular  the  works  council.  The  SBV  has  the  right  to 
participate  in  the  interview.  The  employer,  works  council  and  SBV  should  use  this 
arrangement  systematically  to  recognise  the  strengths  and  needs  of  disabled  job 
applicants  and  to  find  cooperative  ways  to  meet  their  needs  through  reasonable 
accommodation. 

Employers should work together more closely with the Federal Employment Agency, 
Statutory Pension Insurance and integration offices, and they should make use of the 
support offered by the new single points of contact for employers. These authorities 
should  use  their  supportive  measures  systematically  and  take  into  account  that 
employers  need  quick  decisions  and  immediate  action  when  they  decide  to  hire  a 
person in need of reasonable accommodation. 

The guidelines of the Federal Anti-Discrimination Agency (see Section 4.1) state that 
job advertisements should generally be formulated in a discrimination-sensitive way. 
According  to  the  text  of  the  guidelines,  no  personal  characteristics  under  Section  1 
AGG may influence the weighting for the job – either indirectly or directly. Regarding 
people  with  disabilities,  it  makes  sense  to  be  careful  when  formulating  health 
requirements and to weigh up which physical, mental and social skills are required for 
the job. In addition, the guidelines state that only qualifications are of crucial importance 
when selecting applicants. Employers are generally not allowed to ask questions about 
personal characteristics under the AGG in the job interview. Questions about a severe 
disability are permissible with the aim of wanting to initiate the provision of reasonable 
accommodation. 

5.2  Recommendations 

regarding 

good 

practice 

and 

reasonable 

accommodation in initial employment 

Employers  should  work  with  and  towards  good  cooperation  between  the  SBV,  the 
works  council  and  the  inclusion  commissioner,  if  possible  based  on  an  inclusion 
agreement, and they should support the formation of an inclusion team. They should 
work closely together with the inclusion team and the integration office and its services. 

One  appropriate  arrangement  for  newly  hired  employees  is  to  use  work  assistance 
benefits  for  severely  disabled  employees  who  depend  on  regular  and  permanent 
support  to  carry  out  their  professional  activities,  such  as  from  readers  for  visually 
impaired  people  or  assistants  for  severely  physically  disabled  employees.  Auxiliary 
activities and handouts are provided through work assistance. 

26 

 
 
 
 
 
 
 
 
 
 
 
Striving for an inclusive labour market in Germany 

Integration offices and other authorities should take into account the fact that special 
for  reasonable 
the 
needs  are 
accommodation.  

individual,  and  so  are 

initial  arrangements 

5.3  Recommendations 

regarding 
accommodation in promotion and career development 

practice 

good 

and 

reasonable 

According to Section 164(4) no.1-3- SGB IX, severely disabled persons have a right to 
employment by their employers in which they can fully utilise and further develop their 
skills  and  knowledge  and  receive  preferential  consideration  for  in-house  vocational 
training in order to advance their career, with reasonable facilitation in participating in 
external vocational training. This is to be understood as a right to individual reasonable 
accommodation in vocational training. 

Employers should work with and towards good cooperation between the SBV, interest 
groups (e.g. the works council) and the inclusion commissioner, if possible based on 
an inclusion agreement, and they should support the formation of an inclusion team. 
They should work closely together with the inclusion team and the integration office 
and its services. 

Appropriate  arrangements  to  facilitate  the  promotion  or  career  development  of 
employees shall include training and education in the spirit of lifelong learning. These 
measures  shall  serve  to  maintain  and  expand  professional  knowledge,  to  adapt  to 
technological  developments  or  to  facilitate  career  advancement.  Employees  with 
disabilities  (including  severe  disabilities)  can  be  supported  through  appropriate 
funding,  either  from  the  integration  office  (if  there  is  no  responsible  rehabilitation 
agency),  via  the  employer’s  obligation  to  provide  benefits  or  through  special 
consideration for in-house training measures. 

The Federal Employment Agency, Statutory Pension Insurance and integration offices 
should develop and offer a wide range of supportive and accessible advanced on-the-
job training for persons with disabilities.  

5.4  Recommendations 

reasonable 
good 
accommodation  in  retention,  i.e.  enabling  people  to  stay  in  work  if  they 
develop an impairment or their impairment changes 

regarding 

practice 

and 

One appropriate arrangement for existing employees is company prevention, which is 
intended  to  counter  difficulties  in  the  employment  relationship  and  to  supplement 
occupational  integration  management  (Betriebliches  Eingliederungsmanagement  – 
BEM) for periods of incapacity to work.  

According  to  Section167(2)  SGB  IX,  occupational  integration  management  (BEM) 
should  be  made  obligatory  and  effective  by  legislation.  The  Federal  Employment 
Agency,  Statutory  Pension  Insurance,  health  insurance  companies  and  integration 
offices should support obligatory BEM and develop common guidelines for this process 
and  for  their  cooperation  in  supporting  employers  and  employees  with  an  illness  in 
stabilising their employment. 

27 

 
 
 
 
 
 
 
 
 
 
 
 
 
In person 

GETTING IN TOUCH WITH THE EU 

All over the European Union there are hundreds of Europe Direct information centres. You can find 
the address of the centre nearest you at: https://europa.eu/european-union/contact_en.  

On the phone or by email 

Europe Direct is a service that answers your questions about the European Union.  
You can contact this service:  

– 
– 
– 

by freephone: 00 800 6 7 8 9 10 11 (certain operators may charge for these calls), 
at the following standard number: +32 22999696, or  
by email via: https://europa.eu/european-union/contact_en. 

FINDING INFORMATION ABOUT THE EU 

Online 

Information about the European Union in all the official languages of the EU is available on the 
Europa website at: https://europa.eu/european- union/index_en. 

EU publications 

You can download or order free and priced EU publications from: 
https://publications.europa.eu/en/publications. Multiple copies of free publications may be obtained 
by contacting Europe Direct or your local information centre  
(see https://europa. eu/european-union/contact_en). 

EU law and related documents 

For access to legal information from the EU, including all EU law since 1951 in all the official 
language versions, go to EUR-Lex at: http://eur- lex.europa.eu. 

Open data from the EU 

The EU Open Data Portal (http://data.europa.eu/euodp/en) provides access to datasets from the 
EU. 
Data can be downloaded and reused for free, for both commercial and non-commercial purposes.