Substitute performance

12. May 2026, 08:19

Employing people with disabilities isn’t always easy.

It requires time, patience, suitable working conditions, and a long-term commitment.

Companies with more than 25 employees are required by law to meet a mandatory quota for employing people with disabilities. Many companies choose the easiest route and pay a levy to the state budget.

At Z + M GROUP, we view alternative fulfillment differently. We see it as an opportunity to link regular corporate purchases with concrete support for people with disabilities. And at the same time, as a way to help customers fulfill their legal obligation in a more meaningful way.

As part of our alternative compliance services, we offer a wide range of solutions in areas such as:

- printing solutions and printing equipment maintenance,

- refurbishment and supply of toner cartridges,

- cybersecurity services, including design, implementation, management, and supply of necessary hardware,

- digitization of physical documents and data extraction,

- office equipment, office supplies, and consumables,

- IT supplies,

- occupational health and safety (OHS), personal protective equipment (PPE), and safety signage,

- and a range of other services tailored to the customer’s specific needs.

Thus, the customer does not merely receive a service or product that the company typically needs. At the same time, they fulfill their legal obligation and support the employment of people who would otherwise face greater challenges in the labor market.

We always handle substitute performance on a case-by-case basis, based on mutual agreement and a subsequent approval process. After payment, we enter it into the electronic registry maintained by the Ministry of Labor and Social Affairs within the statutory deadline.

Not sure how substitute performance works?

Or would you like to check whether you can use it for services you already receive from us?

Email us at nahradniplneni@zmgroup.cz.

We’d be happy to help.