Mandatory share of persons with disabilities for 2025

Until 2024, employers paid 2.5 times the average wage for each person with a disability they failed to employ for non-compliance with the mandatory quota. Act No. 435/2004 Coll., on Employment, was amended, with effect from 1 January 2025. It is still possible to fulfil the mandatory quota in the three ways mentioned above – by directly employing persons with disabilities in an employment relationship, by substitute performance and payment to the state budget, or by a combination of these.

From 2025, there will be a significant change in the calculation of payments to the state budget. Greater emphasis will now be placed on how much of the mandatory quota has been fulfilled through the direct employment of persons with disabilities by the employer.

The amount of the contribution to the state budget for each "unfulfilled" person with a disability will be equal to the amount corresponding to the average wage in the national economy for the first to third quarters of the calendar year in which the obligation to fulfil the mandatory quota arose. The amount must then be multiplied by a given coefficient:

• 1 time the average wage – in the case that at least 3% of the total number of employees are persons with disabilities
• 2 times the average wage – in the case that at least 1% of the total number of employees are persons with disabilities
• 3.5 times the average wage – in the case that less than 1% of the total number of employees are persons with disabilities

Employers who directly employ persons with disabilities will thus be given preferential treatment. The new regulation aims to improve the position and employment opportunities of persons with disabilities in the labour market and, at the same time, to motivate employers to hire such persons to a greater extent.

The contribution to the state budget must be paid by 15 February of the following year at the latest, and the reporting obligation to the state through the Czech Labour Office must also be fulfilled by the same date.

Comparison of the mandatory contribution for 2024 and 2025 in the event that the employer does not employ persons with disabilities and does not purchase services or goods from the entities specified in the Employment Act, within the framework of substitute performance:

• The average number of employees at the employer was the same in 2024 and 2025, i.e., 28.51 employees. Of this, the mandatory share is 1.14 employees.
• For 2024,this employer had to pay 2.5 times the average wage (CZK 45,107), i.e., CZK 128,555, to the state budget for each "missing employee."
• For 2025,they will have to pay approximatelyCZK 191,520 to the state budget. The employer does not employ any persons with disabilities and therefore must pay 3.5 times the average wage; the calculation is based on an estimated average wage of CZK 48,000.

If you are interested, we will prepare a preliminary calculation of the mandatory contribution to the state budget for you, which will give you time to plan the contribution and, if necessary, optimise its amount.

Author: Blanka Knedlová

Review: Martina Farářová