Facultative compensation

Facultative compensation, which is clearly defined in Act no. 435/2004 Coll. on Employment, Section 81,  states that an employer with over 25 employees is obliged to employ 4% of their total amount of employees with persons with a disability.

The obligation referred to in paragraph 1 is fulfilled by employers by:

a)  Providing employment,

b)  By purchasing products or services from businesses employing more than 50% of employees in established or defined sheltered employment (§ 75) who are disabled or by placing orders on these employers or by taking out products or services from persons with disabilities who are persons Self-employed and do not employ any employees or give contracts to such persons; or

c)  By a contribution to the state budget or by a combination of the methods referred to in points (a) to (c).

Employers and self-employed persons referred to in paragraph 2 (b) may, for the purposes of fulfilling the obligation referred to in paragraph 1, provide their products and services in the calendar year or fulfill the contracts awarded only up to 36 times the average wage in the national economy for the first to third quarters of the previous calendar year for each recalcitrant disabled employee employed in previous calendar year. Employers are required to keep records of the provided service, which contains the buyer's identification data, the price of the delivered goods, services or commissions without value added tax, the date of delivery of the goods, services or contracts and the document number on the basis of which the goods, Orders have been done.