Substitute performance (Náhradní plnění) is a method by which companies with more than 25 employees fulfill their statutory obligation to employ a 4% quota of persons with disabilities (OZP). Instead of directly employing persons with disabilities or paying a penalty to the state, the company purchases products or services from a supplier that employs persons with disabilities in the prescribed ratio. [1, 2, 3, 4, 5] [1]
� Basic Principles
  • Mandatory quota: Applies to companies and institutions with more than 25 employees.
  • Alternatives: A company can employ persons with disabilities, pay a levy to the state budget, or use substitute performance (or combine these methods).
  • Calculation: The volume of substitute performance that can be sourced depends on the number of disabled persons employed by the supplier and the average wage. [1, 2, 3, 4, 5]
➡️ How the Process Works in Practice
  • Supplier selection: The customer orders goods or services (e.g., from our company, where we will cooperate on your production, perform 100% inspection, sort parts, repair defective pieces, disassemble them for further use, or manufacture using single-purpose machines supplied by you or designed and manufactured by us). We hold the status of a substitute performance provider (such as a sheltered workshop, social enterprise, etc.). [1]
  • Invoice payment: The invoice for the delivery must be paid on time and in full (the amount excluding VAT is taken into account). [1]
  • System registration: The supplier must enter the invoice and payment details into the official Electronic Registry of Substitute Performance maintained by the Ministry of Labour and Social Affairs (MPSV) no later than 30 calendar days from its payment. [1]
  • Approval: The customer logs into the state registry and confirms/approves the transaction. [1, 2]
  • Reporting to the Labour Office: The company documents the total annual performance to the Labour Office of the Czech Republic – Substitute Performance Registry in its annual report. [1]
If you'd like, let me know if we should discuss:
  • How to calculate the exact volume of substitute performance for your company
  • What deadlines and dates need to be monitored for the current year