[Czech Republic] Compulsory share of employees as part of annual payroll agenda


The beginning of the year (January-April) is very challenging for payroll accountants. In addition to the classic monthly payroll agenda, this period also brings the annual agenda. There are many activities within that. Today we will look at the compulsory share.

The Employment Act commands employers with more than 25 employees to employ at least 4% of people with disabilities. Of course, it is not always possible to fulfill this share, so the legislation allows this obligation to be fulfilled in two other ways. The first is to buy products and services from those employers who employ more than 50% of people with disabilities. The second is a payment to the state budget.

All 3 methods (employment, buying products and payment to the state budget) can be freely combined. Therefore, if the payroll accountant should register, for example, 3 disabled persons (the employer thus employs 75 people) and registers only 1 such person, s/he can replace the remaining 2 persons by purchasing products or paying to the state budget. Alternatively, it is possible to replace 1 person by purchasing products and the other one by a payment to the state budget.

Anyway, if we are talking about number of employees, we are talking about a so-called recalculated number. Simply put, it is a calculation of hours worked versus full-time hours. Therefore, if someone has worked only half of the classic full-time job, such an employee is counted as 0.5.

Some hours not worked are also counted as hours worked, such as holidays, illness or nursing allowance. However, be careful - as far as quarantine is concerned, it is true that only those hours for which the employer pays wage compensation are counted (thus, only the first 14 days). Hours missed due to quarantine, for which sickness benefits are provided, no longer count as hours worked. Since “quarantine” also means “isolation” for the purposes of both the Labor Code and the Law on Sickness Insurance, the same should apply to isolation.

Due date for sending a compulsory share of employees with disabilities statement and making a payment to the state budget on Labor Office’s bank account was February 15th, 2021.


Martin Svoboda
Payroll Development Specialist
Contract Administration
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