ENSIE has developed two comparative tables to map and analyse how EU Member States support Work Integration Social Enterprises (WISEs) through quotas and fiscal benefits. These tools aim to inform policy and advocacy by offering a clearer picture of national measures that enhance the employment and social inclusion of disadvantaged individuals.

The first table focuses on quotas systems—legal obligations requiring public or private employers to reserve a share of jobs or procurement opportunities for underrepresented groups, primarily persons with disabilities. While most countries adopt some form of quotas, the implementation, scope, sanctions, and alternative compliance options (such as buying from WISEs) vary widely. Notably, some systems allow employers to meet obligations through purchases from WISEs, reinforcing their role in inclusive labour markets.

The second table reviews fiscal benefits for WISEs, including corporate tax exemptions, reduced VAT rates, subsidies for social insurance contributions, and donor tax incentives. These benefits aim to offset the higher costs WISEs face due to the additional support provided to their workers. However, the distribution of these measures remains fragmented and inconsistent, often tied to legal forms rather than the inclusive nature of the activities carried out.

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ENSIE a élaboré deux tableaux comparatifs pour analyser comment les États membres soutiennent les entreprises sociales d’insertion (ESI) via les systèmes de quotas et les avantages fiscaux. Ces outils visent à éclairer le plaidoyer en offrant une vision claire des politiques nationales en faveur de l’inclusion sociale et professionnelle.

Le premier tableau porte sur les systèmes de quotas, imposant à certains employeurs de réserver des postes ou marchés aux publics vulnérables, principalement les personnes en situation de handicap. Les dispositifs diffèrent selon les pays : types d'employeurs concernés, sanctions et mesures alternatives comme les achats auprès des ESI.

Le second tableau recense les avantages fiscaux accordés aux ESI : exonérations fiscales, TVA réduite, subventions pour les charges sociales, incitations pour les donateurs. Ces mesures compensent les coûts supplémentaires liés à l’accompagnement des salariés en insertion. Toutefois, elles demeurent hétérogènes et souvent liées à la forme juridique plutôt qu’à l’impact social des activités menées.