What is substitute fulfillment according to the law?
Substitute fulfillment is a mandatory form of support for persons with disabilities (PWD).
The obligation is governed by the Employment Act No. 435/2004 Coll. and applies to all companies with more than 25 employees. The share of PWD must be 4% of the total number of employees, i.e., at least 1 PWD per 25 employees.
If you cannot employ a person with a disability, you have these options:
Pay a contribution to the state budget,
Or utilize the forms of substitute fulfillment listed below.
If you fail to meet your mandatory contribution to the state budget, your company may face financial penalties of up to CZK 1,000,000.
Amount of contribution to the state budgetThe contribution for the year 2023 is CZK 98,265, which is 2.5 times the average monthly wage for the year 2022 for each person with a disability you did not employ.
So, for example, if you employ 75 people but no person with a disability, you will pay the state CZK 294,795.
What are the options for substitute fulfillment if you cannot employ a PWD?
Purchase of goods or services
Since we employ more than 50% of persons with disabilities, you can order goods and services from us, and thereby you do not have to pay the mandatory contribution to the state budget.
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