Qu'est-ce qu'un prestataire TIH ?

Un TIH (Travailleur Indépendant Handicapé) est un indépendant disposant d'une RQTH et exerçant en Entreprise Individuelle. Depuis la loi Macron de 2016, aucun agrément n'est nécessaire.

Combien puis-je déduire de ma contribution AGEFIPH ?

Vous pouvez déduire 30% du coût de main-d'œuvre des prestations facturées par un TIH, plafonné à 50% ou 75% de votre contribution brute selon votre taux d'emploi TH.

Comment fonctionne l'attestation de déductibilité ?

Next Impact vous fournit une attestation annuelle conforme à l'article D.5212-7 du Code du travail, à joindre à votre déclaration OETH auprès de l'URSSAF.

Mon entreprise a moins de 20 salariés, suis-je concerné ?

L'obligation d'emploi de 6% ne concerne que les entreprises de 20 salariés et plus. En dessous de ce seuil, la déduction TIH ne s'applique pas, mais vous bénéficiez de la même qualité de prestation.

La déduction TIH est-elle cumulable avec d'autres actions OETH ?

Oui. La sous-traitance TIH est un levier parmi d'autres : emploi direct de TH, accueil de stagiaires handicapés, achats auprès d'EA/ESAT.

What is a TIH provider?

A TIH (Travailleur Indépendant Handicapé — independent worker with disability) is a French self-employed worker who holds a RQTH (recognition of disabled-worker status) and operates as a sole proprietorship. Since the 2016 Macron Law no specific accreditation is required. France has between 75,000 and 80,000 TIH workers.

How much can I deduct from my AGEFIPH contribution?

You can deduct 30% of the labor cost of services invoiced by a TIH. For an intellectual service such as web development, that's 30% of the pre-tax amount. The deduction is capped at 50% of your gross contribution if your disabled-worker employment rate is below 3%, or 75% if it is 3% or above.

How does the deductibility attestation work?

Next Impact provides you with an annual deductibility attestation compliant with article D.5212-7 of the French Labor Code. This document certifies the amount of services delivered and the deductible amount. You attach it to your annual OETH return (the French Obligation d'Emploi des Travailleurs Handicapés — disabled-workers employment obligation) submitted to URSSAF.

My company has fewer than 20 employees — am I concerned?

The 6% disabled-workers employment obligation only applies to companies with 20 employees or more. Below this threshold, you have no AGEFIPH contribution to pay and the TIH deduction doesn't apply. You still benefit from the same quality of service.

Can the TIH deduction be combined with other OETH actions?

Yes. TIH subcontracting is one lever among others to reduce your contribution: direct employment of disabled workers, hosting disabled interns, purchases from EA/ESAT (French sheltered workshops and adapted enterprises). Since 2025, TIH/EA/ESAT subcontracting is one of the few remaining active deduction levers after the end of the transitional capping measures.

Reduce your AGEFIPH contribution by investing in your website

TIH provider specialized in Headless WordPress: 30% of labor cost deductible from your French disability employment obligation.

French legal scheme. AGEFIPH is the French employment-of-disabled-workers contribution. This page is most relevant for companies operating in France: it explains how they can reduce that contribution by 30% of labor cost when subcontracting to a TIH-certified independent (Travailleur Indépendant Handicapé).

A simple process

How does it work?

30% deductible automatically

30% of the labor cost of the service is deductible from your annual AGEFIPH contribution. The calculation is built into the invoice.

Official attestation

You receive an annual deductibility attestation compliant with article D.5212-7 of the French Labor Code, to attach to your OETH return.

AGEFIPH deduction simulator

Number of employees

50OETH obligation: 3 disabled workers

201,000

Disabled workers employed

out of 3 required (6% of headcount)

Project amount (excl. tax)

€ excl. tax

AGEFIPH contribution before

€14,256

3 missing disabled workers × €4,752

Next Impact deduction

- €1,200

30% of labor cost (capped)

Contribution after deduction

€13,056

Real cost of the site

€2,800

-30%

€4,000 - €1,200 AGEFIPH deduction

Indicative estimate based on the 2025 AGEFIPH rate schedule (hourly minimum wage: €11.88). The actual calculation depends on additional factors (ECAP, reductions, surcharges). Consult the official AGEFIPH simulator. Attestation compliant with articles L.5212-10-1 and D.5212-7 of the French Labor Code.

Regulatory update

OETH context 2025-2026

TIH subcontracting remains an active lever

Among the few remaining active deduction levers in 2025, subcontracting to TIH, EA and ESAT (sheltered workshops and adapted enterprises) remains fully deductible from the AGEFIPH contribution. A strategic advantage to exploit.

Over-contribution

Companies that take no action in favor of disabled-worker employment for 3 consecutive years are exposed to an over-contribution of 1,500 × hourly minimum wage per missing disabled worker (€17,820 in 2025).

2025 rate schedule

20-249 employees: 400 × min. wage = €4,752 / missing disabled worker
250-749 employees: 500 × min. wage = €5,940 / missing disabled worker
750+ employees: 600 × min. wage = €7,128 / missing disabled worker

End of the transitional capping

Since January 1, 2025, the transitional capping measures have ended. Some expenses that were previously deductible no longer are. The AGEFIPH contribution now reaches its real amount for all companies.

An investment with double payoff

Why choose a TIH provider specialized in Headless WordPress?

Technical performance

A Headless WordPress site at modern tech standards: load times under 1s, maximum security, natively optimized SEO with Next.js or Astro.

Tax benefit

30% of the labor cost deductible from your AGEFIPH contribution. A web investment that directly reduces your social-charge bill.

Ready to reduce your AGEFIPH contribution?

Let's discuss your web project. I'll provide a detailed quote with the exact amount deductible from your AGEFIPH contribution.

Going further

OETH guides and resources

HR / CFO

Reducing your AGEFIPH contribution

Complete guide for HR and CFOs: 2025 rate schedule, deduction calculation and optimization strategy.

Read the article

Accounting

TIH deductibility attestation

Step-by-step process, content of the attestation, accounting watch-points and typical timeline.