In Germany, according to Section 160 of the German Social Code (SGB IX), employers who do not employ the legally required number of severely disabled people must pay the compensation levy, also known as the severely disabled person's levy, to the responsible integration office. The levy is applicable to all private and public employers with an annual average of at least 20 jobs per month. It is payable if at least five percent of the jobs are filled by severely disabled people.
By commissioning workshops for people with disabilities, severely disabled employees can be indirectly employed. Half of the work performed by severely disabled employees can be credited toward the compensation levy payable.
To display labor costs in addition to the invoice amount on an invoice, you can maintain an additional sales price list with labor costs in EUR in SAP Business One. When creating an outgoing invoice, SAP Business One displays the labor costs per item as well as the cumulative labor costs for the entire outgoing invoice. The labor costs are visible when creating the outgoing invoice and are, of course, also reflected in the print layout of the outgoing invoice.
The concept described above can also be implemented in the trades. It is important for trades businesses to display labor costs on customer invoices, as private households can deduct 20% of the labor costs on a tradesman's invoice from their taxes, thus saving on taxes at the end of the year.