According to Luxembourg labour law, employers are required to allocate a certain percentage of positions to disabled workers employees, according to the type (public or private) and size of the company.
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.
Luxembourg public organisations (State, municipalities, railways, etc.) are required to employ employees with disabilities for 5% of the total of their full-time employees.
Any employer in the private sector with more than 25 employees is obliged to allocate a certain percentage of positions to disabled workers
Minimum requirements for private companies:
- If more than 25 full-time employees are employed, at least 1 disabled employee on a full-time basis is mandatory;
- If more than 50 full-time employees are employed, at least 2% of the total workforce (full time) should be allocated to employees with disabilities;
- If more than 300 full-time employees are employed, at least 4% of the total workforce (full time) should be allocated to employees with disabilities.
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.
Declaration procedure relative to the employment of disabled employees
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.
Salary of a disabled employee
A disabled employee receives the same salary as any other employee and benefits from the same rights and the same collective agreements.
The salary of a disabled employee may not be less than that fixed by legislation, regulations or provisions of collective agreements for a non-disabled employee.
State aid for disabled employees
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
The State may cover:
- between 40 % 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;
- transport to the workplace.
- the daily allowance with regard to the additional leave granted to disabled workers (6 days per year).