Replacement performance

The so-called replacement payment is based on Section 81 of the Employment Act No. 435/2004 Coll. (Complete text of the Employment Act, Complete text of Implementing Decree No. 518/2004 Coll.), which clearly imposes on all companies, firms or organizations that employ more than 25 employees the obligation to also employ persons with disabilities (PWDs), at least in the amount of 4% of the total calculated number of employees. This means that for every 25th person, there is an obligation to employ 1 person with a disability.

According to the law, such an entity can:

•      a) employ persons with disabilities in an employment relationship
•      b) cooperate with someone who directly employs these persons in a share greater than 50%
•      c) pay a contribution to the state budget
  
  

or combine all of the above methods.  After registration, a substitute performance can be agreed upon.