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 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. Since 2025, TIH/EA/ESAT subcontracting is one of the few remaining active deduction levers after the end of the transitional capping measures.

№ 01

Reduce your AGEFIPH contribution by investing in your web project

TIH provider specialized in building websites and applications: 30% of labor cost deductible from your French disability employment obligation, whatever the project type.

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).

№ 01A 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.

Labor cost deductible30 %

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.

Tool — AGEFIPH 2025

AGEFIPH deduction simulator

Estimate your AGEFIPH contribution reduction when working with Next Impact.

Number of employees

50OETH: 3 required

201,000

Disabled workers employed

out of 3 required (6%)

Project amount (excl. tax)

€ excl. tax

AGEFIPH contribution before

€14,256

3 missing TH × €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

−30%

DeductionRemaining

Start a project See services

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.

№ 02Regulatory 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 remains fully deductible from the AGEFIPH contribution.

Over-contribution

Companies that take no action for 3 consecutive years face 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

k€ per 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.

№ 03An investment with double payoff

Why choose a TIH specialist?

Technical performance

Modern tech standards on every project: load times under 1s, maximum security, SEO and accessibility carefully tuned — whether classic WordPress, Headless or a custom application.

Performance> 90

AccessibilityA11y

Tax benefit

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

30%

labor cost

deductible

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.

Discuss my project View offerings

№ 04Going 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.

Read the article

№ —

FAQ on OETH and the TIH status

Everything you need to know about the AGEFIPH deduction via subcontracting to a TIH provider.