Source date: 2026-03-15
Contributions and social contributions
DOETH: notification of workforce by Urssaf Published on March 16, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister)
Urssaf has just communicated to companies the data regarding their OETH workforce: titleContent. This information is necessary to complete the annual DOETH: titleContent in the DSN for April.

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As a reminder, the obligation to employ disabled workers (OETH) corresponds to 6% of the average annual workforce (EMA).
Each year, Urssaf notifies companies of the information regarding OETH workforce. This data includes:
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the total number of beneficiaries of the obligation to employ disabled workers (BOETH) employed by the company (EMA BOETH);
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the number of employees in a job requiring specific fitness conditions (EMA Ecap);
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the number of employees subject to OETH (EMA OETH);
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the number of disabled workers that the company must employ (OETH of the company).
This information is provided so that the company can submit its DOETH for the year 2025 in the DSN for April 2026 (due on May 5 or May 15, 2026, depending on whether the company employs fewer or more than 50 employees).
Which companies are affected by OETH?
This obligation applies to companies with more than 20 employees for 5 consecutive calendar years.
Thus, the following must wait 5 years before being subject to OETH:
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newly created companies;
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companies that have recently reached the threshold of 20 employees.
A company fulfills its OETH when it applies a branch, group, or company agreement approved by the Dreets (Regional Directorate of Economy, Employment, Labor, and Solidarity) that provides for the implementation of a multi-year program in favor of disabled workers for a maximum duration of 3 years, renewable once.
What happens if the company does not comply with this obligation?
A company that does not comply with the obligation to employ disabled workers will have to pay an annual contribution to Urssaf for the Agefiph: titleContent. A simulator is available to calculate the amount of this contribution.
Who to contact in case of questions?
For any questions regarding this declaration, you can contact:
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Urssaf at 3957 (between 9 AM and 5 PM from Monday to Friday) or by email;
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Agefiph at 0 800 11 10 09 (between 9 AM and 6 PM from Monday to Friday) or by email at the following address: [email protected].
Urssaf and Agefiph are organizing a webinar on Thursday, March 19 from 2 PM to 3:30 PM.
See also
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Mandatory declaration of employment of disabled workers (DOETH)
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Private sector: what is the obligation to employ disabled workers (OETH)?
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Guide to OETH (Obligation to Employ Disabled Workers) Urssaf
OETH:
Obligation to employ a disabled worker
DOETH:
Mandatory declaration of employment of disabled workers
Agefiph:
Association for the management of the fund for the professional integration of disabled persons
Source: Service-Public professionals

