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Mandatory share of handicapped employees

According to the amended Act on Employment No. 435/2004 Coll., Section (§) 81, paragraph 1), in effect since 1st January 2005, every employer with more than 25 employees shall employ the mandatory share of 4% of handicapped persons. In order to determine the total number of employees and handicapped employees the decisive number shall be the average converted number of employees.

How to meet the obligation?

• to employ the mandatory share of handicapped employees (4%)
• to make a payment into the state budget

For each person to be employed under the regulation the employer shall pay 2.5 of the average monthly salary in the national economy, as determined by the first through to the third quarter of the calendar year.

• to purchase products or services from companies which employ more than 50% of handicapped employees (the so-called alternative fulfillment)

The fulfillment of the mandatory share may also include the purchasing of products and services, and making the related payment, in the concerned year. The total amount paid for the products and service, excluding VAT, shall be divided by the amount of seven average monthly wages, as determined by the national economy in the first through to the third quarter of the calendar year. The fulfillment of the mandatory share shall include only the number of employees as confirmed by the company which employs the handicapped workers (see Section (§) 18 of the Decree No. 518/2004 Coll.)

Orientation table: (based on the average monthly salary 17 500.- CZK)

The amount of the average monthly salary, as determined by the first through to the third quarter of the calendar year, is declared by the ministry based on the data provided by the Czech Statistical Office, through a communication published in the Collection of Laws.