Les cabinets d’au moins 20 salariés ont l’obligation d’employer des travailleurs handicapés dans la proportion de 6 % de leur effectif. À défaut, ils sont redevables d’une contribution auprès de l’Association de gestion du fonds pour l’insertion professionnelle des personnes handicapées (Agefiph). Toutefois, certaines dépenses engagées par l’employeur en faveur des travailleurs handicapés peuvent être déduites de cette contribution, dans la limite de 10 % de son montant.
Exemples : sont déductibles notamment les dépenses liées à la réalisation de travaux, dans les locaux du cabinet, pour faciliter l’accessibilité des personnes handicapées ou encore celles réalisées pour leur permettre de se loger à proximité de leur lieu de travail.
Par ailleurs, les employeurs qui mettent en œuvre un accord collectif comportant un programme annuel ou pluriannuel en faveur des travailleurs handicapés sont exonérés de la contribution due à l’Agefiph. Et désormais, les dépenses relatives aux démarches précédant l’ouverture de la négociation collective en vue de conclure un tel accord peuvent être déduites de cette contribution. À condition, cependant, que ces démarches aboutissent à l’agrément d’un premier accord par la Direccte. Cette nouvelle mesure s’applique à compter de la déclaration obligatoire d’emploi de travailleurs handicapés que les cabinets devront effectuer au plus tard le 1er mars 2017.
En pratique : l’employeur est exonéré de la contribution due à l’Agefiph à compter de l’année où l’accord collectif est agréé par l’administration. En conséquence, si l’accord est agréé en 2016, il ne sera pas redevable de la contribution due en 2017 au titre de l’année 2016. Si l’accord est agréé en 2017, les dépenses liées aux démarches précédant l’ouverture de la négociation collective ayant permis de conclure l’accord pourront être déduites de la contribution versée en 2017. L’employeur sera ensuite exonéré de contribution en 2018 au titre de l’année 2017.
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