Protected workshop

Protected workplaces

We are the employer of over 50% of employees in created or designated protected job positions (Section 75 of Act No. 435/2004 Coll. on Employment, as amended), who are persons with disabilities (in Czech legislation: OZP).

We currently employ over 650 disabled people, which means 450 persons with disabilities in the full-time equivalent. These employees are included in the complete structure of the company. The overall limit of our company’s facultative compensation exceeds 340 million CZK for the year 2019.

Law and the issue of facultative compensation

Employers with more than 25 employees are, in accordance with Section 81 (1) of Act No. 435/2004 Coll. on Employment, as amended, obliged to employ persons with disabilities in a mandatory share of these persons to the total number of the employer’s employees. The mandatory share is 4% of the total number of employees.

In case of non-fulfilment of this obligation, the employer is obliged to make an annual payment to the state budget for every disabled person they should employ at 2.5 times the average wage in the national economy for the 1st-3rd quarter of the previous year.

Calculation of facultative compensation

PURCHASE OF GOODS AND SERVICES FROM PROVIDERS OF FACULTATIVE COMPENSATION

For each unemployed disabled worker, it is possible to purchase products and services from a designated employer in the mode of facultative compensation at a rate of seven times the average wage in the national economy in the 1st-3rd quarter of the previous year.

In 2018, this is 201,327 CZK per 1 unemployed worker with disability.

In the case that you don’t employ a person with a disability, you are obliged to:


  1. Pay to the state budget 2.5 times the average monthly wage in the national economy in the 1st-3rd quarter of 2017 for every unemployed person with a disability

    2.5 x 28,761 CZK = 71 902 CZK / 1 unemployed person with a disability

    OR

  2. Purchase goods and services from a company providing facultative compensation, at a rate of seven times the average monthly wage in the national economy in the 1st-3rd quarter of 2017 for every unemployed person with a disability

    7 x 28,761 = 201,327 CZK / 1 unemployed person with a disability

Warning!

Implementing Decree No. 518/2004 Coll., as amended, limits the purchaser in how much facultative compensation they may buy from a supplier. Section 18 (2) stipulates that facultative compensation purchased from one supplier (converted to fictional “persons with disabilities”) may not be higher than the number of full-time equivalent persons with disabilities reported by this supplier in the previous calendar quarter.

Example:

A supplier employed 100 full-time equivalent persons with disabilities in the previous calendar quarter, thus a purchaser may then claim facultative compensation for goods and services purchased from him up to a maximum amount of 100 persons with disabilities, that is, up to the amount of 7 x 28,761 CZK x 100 = 201,132,700 CZK

Find a calculator for the calculation of facultative compensation here:

 

What areas do we provide facultative compensation in?

  • Made-to-measure comprehensive printing solutions
  • Refurbishment of toner and ink cartridges, cylinder units and colour fabric ribbons
  • Production and sale of compatible toner and ink cartridges
  • Maintenance of printing devices
  • Sale and supply of IT
  • Grant management – administration of EU projects
  • Digitization of paper documents and data mining
  • Personal protective equipment and safety devices
  • Supplying offices with stationery, toiletries and furniture
  • Direct correspondence and general distribution
  • Advertising and promotional services

We always provide facultative compensation based on mutual agreement.

Compensation claims do not automatically apply to goods and services invoiced by the Z+M Partner spol. s.r.o. and Z+M Logistics spol. s.r.o. company in accordance with Section 81 (2) (b) of the Act No. 435/2004 Coll. The facultative compensation will be entered into the electronic register kept by the Ministry of Labour and Social Affairs upon your request and after a subsequent approval from us not later than 30 calendar days after its payment, in accordance with the amendment to the Act No. 435/2004 Coll. on Employment, as amended, which came into force on 1 October 2017.

If you need more information, please get in touch with our sales department

Confirmation of facultative compensation

In connection with the introduction of electronic records of facultative compensation, the Employment Act was amended from 1 January 2018. As of this date, it is no longer necessary to require affidavits from individual suppliers of facultative compensation or copies of agreements between the employer and the Labour Office of the Czech Republic.

From October 2017, it is possible to find out who is authorized to provide facultative compensation from a list of verified suppliers on the MoLSA portal, where the data for our companies Z + M Partner, spol. s.r.o., Z + M Logistics, spol. s.r.o. and AB plus CZ s.r.o. is continuously updated for individual calendar quarters.

From February 2018, purchasers can use the MoLSA register of facultative compensation portal, where they can check all their invoices from all suppliers in the mode of facultative compensation.