Substitute Duty
We employ handicapped persons
Through service purchasing from our company employers with more than 25 employees can meet their duty according to § 24 Sect. 3b No. 435/2004 Coll. of Employment Act not only for year 2011.
Our BONAR Company is able to solve the employer´s duty concerning employment of handicapped persons (so called compulsory share, substitute duty 2011).
Employment Act and Public Notice
Employment Act No 435/2004 Coll. § 148, Sect. 9
An employer is obliged to employ handicapped persons in the amount of compulsory share in total number of his/her employees (further mentioned as "compulsory share" only). The compulsory share at an employer with more than 25 employees is 4 % according to
§18 (1) Public Notice No. 518, by which is Employment Act No. 435/2004 Coll. performed
For purpose of employer´s duty fulfillment concerning handicapped person employment according to § 81 Sect.2 Letter b) of the Employment Act, the number of handicapped persons, who the employer can count towards the compulsory share, shall be so calculated that from the total amount of payment for products or services from particular juridical or natural persons mentioned in § 81 Sect.2 Letter b) of the Employment Act in a particular calendar year the value added tax shall be subtracted and the result amount shall be divided by sevenfold of average month salary for first to third quarter of the particular calendar year according to announcement of the Ministry of Pensions and National Insurance.
If you are interested in our service purchasing (and in the substitute duty concerning handicapped person employment), please don´t hesitate and contact us..