Substitute performance is a mandatory form of support for persons with disabilities (PWD). The obligation is stipulated by the Employment Act No. 435/2004 Coll. and applies to all companies with more than 25 employees. The share of PWDs must be 4% of the total number of employees, i.e., at least 1 PWD per 25 employees.
By purchasing products and services from companies that employ disabled workers, you support their work and also achieve tax savings in the form of substitute performance.
Are you having trouble finding employees with disabilities for your company and want to save on contributions to the state budget?
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