Use the benefits of a business partnership with an organization bearing the label "Protected workplace - workshop". Every employer who employs 25 or more employees has - according to the Act of 13 May 2004 on employment - Collection: 435/2004 - the obligation to employ 4% of employees with a changed working capacity (ZPS). For failure to fulfill this solidarity obligation, it is necessary to pay a levy (for 2015 in the amount of CZK 62,948, for 2016 it will rise to the amount of CZK 64,758 for one employee with a disability).

An alternative to the employment of disabled persons is the so-called substitute fulfillment of the mandatory share in the sense of § 81 of Act No. 435/2004 Coll., the possibility of purchasing products or services from the employer, more than 50% of disabled persons (in a value corresponding to the amount of CZK 181,321 on the paid invoice in 2016 for one PWD).

The mentioned methods can be combined with each other and included in the annual report to the Labor Office. The number of employees for calculation purposes is monitored in the average recalculated number; details are regulated by § 18 of the Decree of the Ministry of Internal Affairs of the Czech Republic No. 518/2004 Coll. In order to limit the so-called "over-invoicing", the law contains 2 limits on the provided replacement performance.

•​ The limit of provided substitute performance to all customers in a calendar year (amount CZK 932,508, multiplied by the recalculated number of PWDs employed by the substitute service provider for the previous calendar year).
• Annual limit of provided substitute performance to each individual customer (a multiple of CZK 181,321 and the actual number of disabled persons employed by the provider for the previous calendar year). In practice, we recommend securing a suitable guarantee or at least a declaration of compliance with legal limits from the provider of substitute performance.

The last option, which is more of a sanction, is a financial levy to the state treasury according to the provisions of this law. Employers - Do you have more than 25 employees? Rather than paying taxes (fines) to the state, it is better to work with Horizont-Nare s.r.o. order goods or services that you would buy anyway, and thus save at the same time!