An employee who employs 20 persons or more is required to employ or takes into his

employment, a registered person being a severely disabled person as certified by a

placement medical officer. Provided that no account shall be taken of any employees who

are related to the employer by consanguinity or affinity up to the third degree

The quota of registered disabled persons which should be employed by any employer is

2% for both the public and private sector.

An annual contribution of €2,400 for every person with disability that should be in his

employment, to a maximum of ten thousand euro (€10,000) is imposed on a person who

fails to respect the quota.

One-third of the annual contribution shall be paid for the year 2015, during the year 2016

the amount of the contribution shall be increased to two-thirds of the amount which is to

be paid, and during the year 2017 the full amount of contribution to be paid shall apply.