Substitute performance

registered social enterprise

On May 1, 2018, the amendment to Act No. 5/2004 Coll. on employment services and on amendments to certain laws, as amended.

The employer is, in accordance with Act no. 5/2004 Coll. on employment services and on amendments and additions to certain laws, as amended (hereinafter referred to as „the law“), when employing citizens with disabilities, the following is mandatory:

  • employ citizens with disabilities if they employ at least 20 employees in a number that represents 3.2% of the total number of their employees

According to the law, the employer has the right to fulfill the mandatory share of employment of citizens with disabilities in the following alternative ways:

  • by placing a contract suitable for employing citizens with disabilities
  • payment of levy
  • by a mutual combination of the previous methods and employment according to § 63 par. 1 letter d) of the Act
The employer can enter a contract, which is the delivery of goods or the provision of a service with monetary payment between the employer, which fulfills the obligation to employ citizens with disabilities in the amount of the mandatory share according to § 63 par. 1 letter d) and an integration enterprise, where at least 30% of the employees are citizens with ZP, a sheltered workshop, or a physical person with a disability who runs or performs an independent gainful activity at a sheltered workplace. To account for one citizen with a disability, the employer places an order or purchases products or services in the amount of 0.8 times the total price of work calculated from the average salary of an employee in the economy of the Slovak Republic for the first to third quarter of the calendar year that precedes the calendar year in which the employer fulfills the obligation to employ a mandatory share of the number of citizens with disabilities.