In 2024, employers are still obliged to meet the quota for employing people with disabilities.
If you have more than 25 employees, you are subject to the obligation to employ disabled people in a minimum of 4% of all employees. This number is calculated on the basis of the average calculated number, which is set out in Implementing Decree No. 518/2004 Coll.
Who are the disabled?
According to the provisions of Article 67 of Act No 435/2004 Coll., on Employment, persons with disabilities are those who are granted increased protection on the labour market. They include natural persons who are recognised by the social security authority as:
- disabled in the third degree,
- disabled in the first or second degree,
- medically disadvantaged
This fact must be documented by an opinion or certificate from the social security authority.
What are the obligations of employers in fulfilling the obligation to employ persons with disabilities?
- Employment in an employment relationship,
- by purchasing products or services from employers with whom the Employment Office of the Czech Republic has concluded an agreement on employer recognition (concluded in accordance with Section 78 of the Employment Act), or by awarding contracts to such employers, or by purchasing products or services from persons with disabilities who are self-employed and do not employ any employees, or by awarding contracts to such persons (so-called substitute performance),
–> here it is important to pay attention to the limits set by the Employment Act and the fulfilment of the contractor’s obligations, as only contracts where the invoices for these contracts are entered into the records kept by the Ministry of Labour and Social Affairs in accordance with the provisions of Section 84 of the Employment Act within 30 calendar days of payment for the performance provided can be considered as substitute performance. The electronic record of the substitute performance is available by logging on to the following website: https://www.uradprace.cz/web/cz/zamestnavani-ozp
- by payment to the state budget,
–> the amount of the contribution to the state budget for each PWD that the employer should employ is 2.5 times the average wage in the national economy for up to the 3rd quarter of the year in which the obligation to meet the mandatory share of PWD arose, as announced by the Ministry of Labour and Social Affairs for the purposes of the Employment Act.
Or a combination of the above.
The employer is obliged to submit the levy to the state budget by 15 February of the following year through the Labour Office of the Czech Republic. The employer sends the levy to the account of the regional branch in whose district he/she has his/her registered office (in the case of an individual – domicile). Detailed information, including the account number of the regional branch, is available at the following address: https://www.uradprace.cz/web/cz/plneni-povinneho-podilu
The employer is also obliged to report in writing by 15 February of the following year to the regional branch of the Labour Office of the Czech Republic, in whose territorial district the employer – legal entity has its registered office or the employer – natural person has his/her residence, the fulfilment of the mandatory share of employment of persons with disabilities.
All relevant information can be found in the methodological interpretation for employers concerning the mandatory share at: https://web.mpsv.cz/web/cz/plneni-povinneho-podilu-ozp
