{"id":70965,"date":"2025-02-12T08:00:00","date_gmt":"2025-02-12T07:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=70965"},"modified":"2026-03-30T15:03:57","modified_gmt":"2026-03-30T13:03:57","slug":"oeth-ce-qui-change-en-2025","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/oeth-ce-qui-change-en-2025\/","title":{"rendered":"R\u00e9forme de l&rsquo;OETH"},"content":{"rendered":"\n<p>L\u2019Obligation d\u2019Emploi des Travailleurs Handicap\u00e9s (OETH), instaur\u00e9e par la loi du 10 Juillet 1987, impose aux entreprises d\u2019au moins 20 salari\u00e9s d\u2019employer un minimum de 6 % de travailleurs handicap\u00e9s. Au 1er Janvier 2025, les mesures transitoires mises en place en 2020 pour accompagner la r\u00e9forme de l\u2019OETH disparaissent. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9taille ces changements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Compensation<\/h3>\n\n\n\n<p>En compensation de l\u2019obligation d\u2019emploi, si l\u2019entreprise n\u2019atteint pas l\u2019objectif de 6 % de travailleurs handicap\u00e9s, elle paye une contribution financi\u00e8re \u00e0 <a href=\"https:\/\/www.agefiph.fr\/\">l&rsquo;Agefiph<\/a>. (Association de gestion du fonds de d\u00e9veloppement de l&rsquo;insertion professionnelle des personnes handicap\u00e9es).&nbsp;Voir aussi notre article <a href=\"https:\/\/valoxy.org\/blog\/aides-de-lagefiph-association-pour-la-gestion-la-formation-et-linsertion-des-personnes-handicapees\/\">Les aides de l\u2019AGEFIPH<\/a>.<\/p>\n\n\n\n<p>La loi \u00ab&nbsp;pour la libert\u00e9 de choisir son avenir professionnel&nbsp;\u00bb (loi n\u00b0&nbsp;2018-771 du 5 septembre 2018), effective au 1er Janvier 2020, a r\u00e9form\u00e9 en profondeur l\u2019OETH, afin de favoriser l\u2019emploi des personnes handicap\u00e9es dans toutes les entreprises. Elle mettait en place diff\u00e9rentes d\u00e9penses \u201cd\u00e9ductibles\u201d de la contribution. Celles-ci, indirectement, favorisaient l\u2019emploi et le maintien dans l\u2019emploi de personnes en situation de handicap, au travers de structures sp\u00e9cifiques, entreprises adapt\u00e9es (EA), ESAT, ou de travailleurs ind\u00e9pendants handicap\u00e9s (TIH).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fin des mesures transitoires<\/h3>\n\n\n\n<p>\u00c0 partir du 1er janvier 2025, les mesures transitoires mises en place pour accompagner la r\u00e9forme disparaissent. Ainsi :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certaines d\u00e9penses, qui venaient en diminution du montant de la contribution financi\u00e8re, ne sont plus d\u00e9ductibles :\n<ul class=\"wp-block-list\">\n<li>les frais li\u00e9s \u00e0 la participation \u00e0 des \u00e9v\u00e9nements ou actions de sensibilisation promouvant l\u2019emploi et le maintien en emploi des personnes handicap\u00e9es,<\/li>\n\n\n\n<li>les frais li\u00e9s \u00e0 des conventions de partenariat ou d\u2019adh\u00e9sions avec des associations d\u00e9di\u00e9es \u00e0 la formation ou l\u2019insertion des travailleurs handicap\u00e9s,<\/li>\n\n\n\n<li>les actions qui visaient \u00e0 soutenir les achats responsables ou \u00e0 professionnaliser les structures de professionnalisation des entreprises adapt\u00e9es (EA), ESAT ou travailleurs ind\u00e9pendants handicap\u00e9s (TIH).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>La modulation de <\/strong><a href=\"https:\/\/valoxy.org\/blog\/le-calcul-de-la-contribution-travailleurs-handicapes\/\"><strong>la contribution \u201cTravailleurs Handicap\u00e9s\u201d<\/strong><\/a><strong> dispara\u00eet<\/strong>. Entre 2021 et 2024, cette modulation permettait de limiter les \u00e9ventuelles hausses de la contribution, li\u00e9es aux nouvelles modalit\u00e9s de calcul mises en place en 2020.<\/li>\n<\/ul>\n\n\n\n<p><strong>Attention ! La d\u00e9claration r\u00e9alis\u00e9e en 2025 sur l&rsquo;ann\u00e9e 2024 b\u00e9n\u00e9ficie encore des mesures transitoires.<\/strong><\/p>\n\n\n\n<p>Ces changements rench\u00e9rissent la contribution. Ils ont pour but d\u2019inciter les entreprises \u00e0 embaucher des personnes en situation de handicap. De s\u2019engager plus directement en faveur de leur emploi. Et \u00e0 donner la priorit\u00e9 \u00e0 l\u2019embauche et au maintien dans l\u2019emploi, et non au paiement d\u2019une contribution.<\/p>\n\n\n\n<p>Cet article sur la fin des mesures transitoires de l&rsquo;OETH vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos articles sur le blog de Valoxy :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/actualites-davril-2025\/\"><\/a><a href=\"https:\/\/valoxy.org\/blog\/proche-aidant\/\">Le proche aidant<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/handicap-et-insertion-professionnelle\/\">Handicap et insertion professionnelle<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/aides-pour-les-travailleurs-handicapes\/\">Les aides pour les travailleurs handicap\u00e9s<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/aide-a-lembauche-dun-travailleur-handicape\/\">Aide \u00e0 l\u2019embauche d\u2019un travailleur handicap\u00e9<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/handicap-et-insertion-professionnelle\/\"><\/a><a href=\"https:\/\/valoxy.org\/blog\/rqth-pourquoi-declarer-son-handicap-au-travail\/\">RQTH : pourquoi d\u00e9clarer son handicap au travail ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/handicap-ce-que-change-la-loi-avenir-professionnel\/\"><\/a><a href=\"https:\/\/valoxy.org\/blog\/obligation-demploi-des-travailleurs-handicapes\/\">L\u2019Obligation d\u2019Emploi des Travailleurs Handicap\u00e9s<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Obligation d\u2019Emploi des Travailleurs Handicap\u00e9s (OETH), instaur\u00e9e par la loi du 10 Juillet 1987, impose aux entreprises d\u2019au moins 20 salari\u00e9s d\u2019employer un minimum de 6 % de travailleurs handicap\u00e9s. Au 1er Janvier 2025, les mesures transitoires mises en place&#8230;<\/p>\n","protected":false},"author":1,"featured_media":70972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-70965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9forme de l&#039;OETH | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les mesures transitoires mises en place pour accompagner la r\u00e9forme de l\u2019OETH disparaissent au 1er janvier 2025\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de l&#039;OETH | Blog Valoxy - 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