Substitute performance: What it is and what the law says?
Substitute performance is one of the ways to meet the so-called mandatory share of employees with disabilities in the company. This obligation passes to you when you employ more than 25 people. The mandatory proportion of disabled employees is 4% of the total number of employees.
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How to calculate the substitute performace
The mandatory share for 2025 is 315 749 CZK for 1 unemployed disabled worker. Are you unable to meet the mandatory share because you do not employ disabled persons? PWD? Then you have 2 options to meet your statutory obligation.
Payment to the state budget
Pay the state budget for each unemployed disabled employee
- 1 times the average monthly wage if at least 3% of disabled employees meet the compulsory contribution
1 x 45 107 CZK = 45 107 CZK / 1 unemployed disabled person
- 2 times the average monthly wage if the mandatory share of at least 1% is met by disabled employees
2 x 45 107 CZK = 90 214 CZK / 1 unemployed disabled person
- 3.5 times the average monthly wage if the share below 1% is met
3.5 x 45 107 CZK = 157 874.5 CZK / 1 unemployed disabled person
Purchase of goods or services in the framework of the substitute performance
Instead of paying directly to the state, you can purchase services or products under the substitute performance scheme. The amount is 7 times the average wage in the national economy for the 1st - 3rd quarter of the previous year. Again, it is levied for each person meeting the mandatory share.
Calculation of the replacement benefit for 1 unemployed disabled person
7 x 45 107 = CZK 315 749 / 1 unemployed disabled person
To make it not so simple, the law restricts you from purchasing the substitute replacement in one way. If you buy substitute performance from one supplier, keep an eye on the maximum possible value of substitute performance (converted to unemployed disabled person). The law specifies that this value cannot exceed the number of disabled person employed by your supplier in the previous quarter.
Calculate the maximum value of the substitute performance if the supplier employed 100 disabled person in the previous quarter:
7 x CZK 45 107 x 100 = CZK 31 574 900
Substitute performance calculator
Calculate the current amount of your substitute performance.
Services that you can purchase as a substitute performace
We can provide you with a refund by purchasing almost all of our services and products. We always provide substitute benefits on a mutually agreed basis. After we have agreed on the details together, we will make a " pre-booking" for the purchase of the substitute performance.
List of services and products you can use as a substitute performace*
- Comprehensive, tailor-made printing solutions
- Refurbishment of toner and ink cartridges, roller units and ink ribbons
- Manufacture and sale of compatible toner and ink cartridges
- Service of printing equipment
- IT sales and supply
- Grant management - administration of European Union projects
- Digitisation of paper documents and data extraction
- Protective work equipment and safety equipment
- Occupational health and safety
- Office equipment with stationery, drugs and furniture
- Addressed and unaddressed distribution
- Advertising and promotional services
- Revision activities
- OHS consumables and safety signage
Want to learn more about our substitute performance options? Email us or call us directly.
*The goods and services invoiced by Z+M Partner spol. s r.o. and Z+M Logistics spol. s r.o. are not automatically covered by the compensation according to par. 81 para. 2 letter b) of Act No. 435/2004 Coll. We will enter the substitute performance into the electronic register kept by the Ministry of Labour and Social Affairs within 30 calendar days of its payment, in accordance with the amendment to Act No. 435/2004 Coll., on employment. This is based on your application, which will also go through our approval process.
Keep track of your substitute performance
With the introduction of electronic records of compensation benefits in 2018, you no longer need to request affidavits from suppliers or copies of employer agreements with the UI.
You can find a list of eligible suppliers of substitute performance on the MLSA portal. You can also check the current amount of the suppliers' total substitute performance limit for the last quarter at the same place.
On the ENP portal of the Ministry of Labour and Social Affairs, which keeps records of substitute performance, you can conveniently check all the invoices you have received under the substitute performance scheme.
Request substitute performance
800 100 809