We employ citizens with altered working ability; when using our services you can also deduct complementary fulfillment.
By using the services of D.I.SEVEN FACILITY s.r.o., employers with more than 25 employees can fulfill their obligation under § 81 paragraph 1 No. 435/2004 Coll. of the Employment Act - so-called mandatory ratio and complementary fulfillment of employing disabled people not only for the year 2023 and 2024.
Employment Act No. 435/2004 Coll. § 81
The employer is obliged to employ citizens with altered working ability in a mandatory ratio of citizens with altered working ability to the total number of employees (hereinafter referred to as mandatory proportion). The mandatory ratio for employers with more than 25 employees is 4 %.
§18 (1) ordinance No. 518, which implements Act No. 435/2004 Coll., on employment:
For purposes of fulfilling the obligation to employ persons with disabilities according to § 81 paragraph 2 of letter b) of the Act, the number of persons with disabilities that the employer can count as fulfillment of the obligatory ratio is calculated by subtracting the value added tax from the total volume of payments made for products, services, or contracts, which the employer withdrew from the individual legal or physical persons stated in § 81 paragraph 2 of letter b) of the Act, in the given calendar year, and the resulting number is divided by seven times the average monthly wage in the national economy for the first to the third quarter of the given calendar year, announced by the Ministry of Labor and Social Affairs.
The levy to the state budget, according to § 82 for the year 2023 was 2,5 times the average salary per employee - 106 068 CZK per year. Because the average salary continues to grow, you will save even more by using our services in 2023 and 2024. We will take care of your obligation to employee people with altered working ability, such as employing disabled pensioners, severely disabled citizens, and citizens with altered working ability.
Example of a calculation of complementary fulfillment
| Number of employees | 500 |
|---|---|
| Mandatory ratio of employees with altered working ability | 4% |
| Mandatory ratio of employees with altered working ability in terms of total number | 20 |
| Average monthly salary in CZK | 42 427 Kč |
| Mandatory levy to the state budget - 2,5 times the average monthly salary in the national economy for the first and third quarter of 2022 per employee | |
| If the company does not fulfill the mandatory ratio, it is obliged to pay per employee | 2,5 x 42 427 = 106 068 Kč |
| If the company does not fulfill the mandatory ratio, it is obliged to pay (in terms of total number of employees) | 20 x 106 068 = 2 121 350 Kč |
| In the case of complementary fulfillment, the annual subscription of services is seven times the average monthly salary per employee | 7 x 42 427 = 296 989 Kč |
| In the case of complementary fulfillment, the annual subscription of services is seven times the average monthly salary per employee, in terms of total share |
20 x 296 989 = |
The calculation is currently for 2024. The average monthly wage for I-III. 2024, which determines the amount of the substitute performance in 2024. The calculator therefore calculates the average wage of 2024, ie with the amount of CZK 42,427. The exact calculation for 2024 will be known at the end of 2024, when the Czech Statistical Office will announce the average monthly wage for the first to third quarters of 2024.