Substitute performance is one of three ways of observing the method of employing disabled persons prescribed by the government in the compulsory ratio of 4% to the total number of employees. Paragraph 81 of the amended Employment Act (435/2004 Sb.) applies to all employers with more than 25 employees.
There exist three ways to fulfill the compulsory ratio:
To employ disabled persons in the ratio of at least 4% to the total number of employees;
To transfer 2.5 times the amount of average wage per each non-employed disabled person to the state budget;
To apply the so-called "substitute performance", i.e. to purchase products or services from the employers that employ more than 50 percent of disabled persons;
To combine the above methods.
If an employer purchases goods and/or services in the "substitute performance" mode, it will save up to 35 percent of the purchase price of the products and/or services purchased as the "substitute performance".
Since the company of EMERGE, a.s. employs more than 50 percent of disabled persons, it can provide you with high-quality services and/or products also in the "substitute performance" mode.
Advantages of applying the "substitute performance" mode:
The statutory duty is easily met
Cost savings are achieved
Particular people with disabilities can be employed
Application of the "substitute performance" mode helps employers provide disabled people with good working conditions.