Calculate how much you save
Updated March 18, 2025
The calculation of the substitute fulfilment is governed by the current Decree No. 518/2004 Sb., specifically the fourth part of § 15-20. The amount of the compulsory share then depends on the number of employees in a given year.
For 2024, the average wage for the 1st to 3rd quarters was announced by the Czech Statistical Office at CZK 45,107. It is this value that has been assumed for the 2024 substitute fulfilment.
The substitute fulfilment benefit calculator provides an indicative value for the substitute fulfilment in 2025. The exact calculation will be possible only when the Czech Statistical Office announces the average wage for the 1st to 3rd quarters of 2025. You can already calculate how much you will save in 2025.
The calculation methodology has undergone significant changes for 2025. The amount of funds contributed to the state budget varies depending on the form of fulfilling direct employment:
- 1x the average wage if the company employs at least 3% people with disabilities (OZP).
- 2x the average wage if the company fulfills at least 1% participation.
- 3.5x the average wage if the participation of employees with disabilities is not met at all.
The replacement performance calculator provides an estimate for replacement performance in 2025. The exact calculation will only be possible once the Czech Statistical Office announces the average wage for the 1st to 3rd quarters of 2025. You can already roughly calculate how much you will save in 2025. The example calculation for the calculator is valid for the following case: The employer employs 500 people, and less than 1% are people with disabilities, and the employer does not purchase any products or services as part of replacement performance.
| Basic calculation information | |
|---|---|
| Number of employees | 500 |
| Mandatory employment of PWD | 4 % |
| Compulsory employment of PWD as a proportion of the total number | 20 |
| Average monthly wage 2024 (I.-III. Q) in CZK | 45 107 CZK |
| If you fail to meet the mandatory quota, the company must pay the state 3.5 times the average monthly wage for one PWD employee. | 3,5 x 45 107 = 157 875 CZK |
| If you fail to meet the mandatory quota, the company must pay the state (calculated based on the total share of PWD employees). | 20 x 157 875 = 3 157 490 CZK |
| Conversion to annual consumption of services | |
| In the case of substitute fulfilment, the annual purchase of services or contracts is 7 times the average monthly wage for 1 PWD employee | 7 x 45 107 = 315 749 CZK |
| In the case of substitute fulfilment, the annual take-up of services or contracts (converted to the total share of PWD) | 20 x 315 749 = 6 314 980 CZK |
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Number of your employees
Number of employees with disabilities
Services or goods have been taken for
Calculation
you employ people with disabilities
or pay to the state budget an amount
or take products or services for
Substitute fulfilment is a practical solution for companies with more than 25 employees that cannot meet the legal obligation to directly employ persons with disabilities (in the following as PWD) in the ratio of 4% of persons to the total number of employees and at the same time do not want to pay the mandatory levy to the state budget.
( §81(2)(b) of Act No 435/2004 Sb.)
An alternative to employing PWDs is to buy substitute fulfilment or services from suppliers who employ more than 50% of disabled people, solving your problem and supporting existing jobs for disabled people at the same time.
The above methods can be combined and included in the annual report to the Labour Office.
Substitute fulfilment is an easy solution for the alternative employment of persons with disabilities and at the same time an expression of social solidarity in employment relations in the labour market towards a vulnerable group of persons with disabilities.
How can the mandatory share be fulfilled?
Direct employment of PWD
Purchase of services in the context of substitute fulfilment
A contribution to the state budget of 2.5 times the average monthly wage for the first to third quarter of the calendar year under review for each PWD that the employer should employ.
Why choose the option to apply the substitute fulfilment?
Simply because this way pays off for you because:
In case of failure to comply with the mandatory share of employment of PWD, the Labour Office may recover a monetary penalty of up to CZK 1,000,000 through the Customs Administration!
Our company employs more than 50% PWDs out of the total number of employees. It has been offering substitute fulfilment to its partners since 2010.
Within the protected workshop we implement the following activities:
We are members of the Association of Employers of the Disabled (AZZP) in the Czech Republic.
AZZP ČR was founded in 1993 as an interest association of employers with more than 50% disabled employees, including people with various types and degrees of disability. Its aim is not only to take joint action with government authorities on this specific and sensitive issue, but also to promote communication between members.