Fulfillment of the mandatory share of employment of persons with disabilities (hereinafter referred to as "Disabled Persons")
Employers employing more than 25 employees in an employment relationship are, according to Section 81, Paragraph 1 of the Employment Act, obliged to employ persons with disabilities in the amount of 4% of the total number of their employees. For employers who are employment agencies, employees who are temporarily assigned to perform work for the user are not included in the total number of employees in an employment relationship.
When determining the number of employees of the employer, the average annual calculated number of employees is decisive for these purposes. Employers determine the average annual number of employees in accordance with § 15 of Decree No. 518/2004 Coll., which implements the Employment Act
A. Employment of PWDs
- Only in an employment relationship = on the basis of an employment contract.
- Disability of the third degree – for the fulfillment of the mandatory share, they are counted 3 times
- Disability of the first or second degree
- Health disadvantage
B. Purchasing goods and services
- The price of goods and services is divided by seven times the average monthly wage in the national economy for 1.-3. quarter.
- The result is the number of PWDs that can be included in the mandatory share.
C. Levy to the state budget
- must be equal to 2.5 times the average wage in the national economy for 1.-3. quarter for one recalculated employee.
Employers employing more than 25 employees are therefore required by § 83 of the Employment Act to report in writing to the regional branch of the Labor office the fulfillment of the mandatory share for the past calendar year and the method of fulfillment by February 15.