Changes in the Employment of People with Disabilities

Czech Republic
Available languages: CZ

On 1 January 2025, significant changes to Czech law came into force regarding the employment of people with disabilities, especially the obligation to employ a mandatory proportion of disabled employees. The amendment to the Employment Act aims to encourage employers to hire disabled employees and prevent attempts to circumvent existing mechanisms.

Mandatory Proportion of Disabled Employees

The core obligation for employers with more than 25 employees remains: at least 4% of their workforce must consist of disabled employees. There are alternative ways to meet this obligation:

  1. the direct employment of disabled individuals;
  2. purchasing goods or services from employers with over 50% of disabled employees, recognised by the Labour Office as employers on the protected labour market (“alternative performance”);
  3. making a financial contribution to the state; or
  4. a combination of the above options.

Employers must notify the Labour Office by 15 February each year of the fulfilment of the above obligation in the previous year and the option(s) used.

Alternative Performance

There is an annual cap on the value of goods and services that employers supplying alternative performance can provide for each disabled employee. Until last year, this cap was the only limitation concerning fulfilling the obligation to employ a mandatory proportion of disabled employees by purchasing alternative performance.

From 2025, employers are prohibited from purchasing alternative performance from entities affiliated under tax law (e.g., parent-subsidiary relationships). This change aims to prevent employers from circumventing the obligation to employ mandatory proportion of disabled individuals by setting up subsidiaries primarily employing disabled individuals and procuring alternative performance from those subsidiaries.

Financial Contribution

Under the previous rules, employers had to pay a fixed contribution for each disabled person they should have employed but did not. The amount was 2.5 times the national average monthly salary published by the Ministry of Labour and Social Affairs.

Now, the amount of the financial contribution for each disabled person not employed depends on the percentage of disabled employees actually hired by the employer:

Share of Disabled Employees EmployedContribution for Each Disabled Person not Employed
At least 3%1 national average monthly salary
1–3%2.5 times the national average monthly salary
Less than 1%3 times the national average monthly salary

This tiered structure motivates employers to hire disabled employees rather than paying financial contribution.

The financial contribution is due by 15 February of the following year. However, since these changes took effect on 1 January 2025, the contribution due on 15 February 2025 will follow the old rules, to give employers time to adjust.

Changes for Employers on the Protected Labour Market

To prevent abuse of the system, the amendment also adjusts the rules for employers in the protected labour market relating to the limits on state subsidies for the employment of disabled persons. Furthermore, employers previously prohibited from signing agreements for protected market recognition due to past fines may now do so, provided they meet additional requirements.

If you have any questions about the employment of disabled employees or any other employment-law topic, please contact our CMS experts.