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We can provide "substitute performance" in 100% for goods or services. It can be part of the contract.

Act No. 435/2004 Coll., On Employment § 81

Our company is registered on the portal of the Ministry of Labor and Social Affairs of the Czech Republic as a lawful substitute provider.

From November 2017, the substitute performance is recorded electronically on the Labor Office portal. If you remove your goods from "substitute" services, then your invoice will be uploaded to the "substitute performance" account and the CP will send you a confirmation of the registration of this invoice.

Examples of "substitute performance":

In the case that you employ min. 25 people, you have the following options:

  • Employ one person with health disadvantage
  • Remove goods or services from an organization that can provide substitute performance
  • Transfer to the state budget CZK 67,500 (year 2017) for each unemployed person with health disadvantage.

Substitute performance - example of the calculation

Number of employees 200 persons

Compulsory share of employed person with health disadvantage 4%

Compulsory proportion of the total number of PABS employees 8 people

Average monthly wage in CZK in the year 2017 27 500

In the event that the company does not use substitute performance and does not fulfill the obligatory share in the employment of OZP, it is obliged to pay for one employee 2,5 x 27,500 = CZK 68,750 (per calendar year)

In the event of non-compliance, the Company is obliged to pay the total number of employees of the PPE 8 x 68 750 = 550 000 CZK

In the case where the substitute company uses it, the annual subscription is seven times the average monthly wage per employee 7 x 27 500 = 192 500

The total number of employees is equal to an annual subscription of 8 x 192 500 = CZK 1,540,000.

If you have questions, we would be happy to answer any questions you may have on this issue.

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