Mandatory Employment Quota for Disabled Employees – CZ

Mandatory Employment Quota for Disabled Employees (CZ)

mandatory employment quota disabled employees — what to submit to the Labour Office, how to pay, plus a simple calculator.

If the employer has 25+ average recalculated employees in the year, the annual target is typically 4%. You report the result for the previous year to the Labour Office (regional branch) and, if required, you pay the contribution. This page is intentionally practical: inputs, output, and the exact “where/how”.

Use the calculator Contact
Mandatory employment quota disabled employees in the Czech Republic – inclusive workplace and payroll compliance illustration

What to enter

Minimal inputs. Copy the numbers from your payroll/HR year-end outputs. Decimals are normal (annual averages are rarely whole numbers).

  • Average annual headcount (recalculated): annual average employee count (recalculated).
  • Disabled employees (annual equivalent): one “full-year equivalent” number (1.00 = full-time for full year).
  • Average wage (CZK): used for estimate (prefilled).
  • Eligible purchases (without VAT): total substitute performance purchases (goods + services together).
Annual equivalent (simple): full-time for full year = 1.00. Half-time for full year = 0.50. Full-time for half year = 0.50. If your payroll/HR report shows 0.80, enter 0.80.

Calculator

Output = 4% target, gap, what purchases can cover (planning view), and the remaining estimated contribution. Comma or dot decimals both work (82,5 or 82.5).

Enter your inputs
Comma or dot both work.
One number from payroll/HR report.
Update if you calculate another year.
Substitute performance purchases.
Fill in the fields and click Calculate.
Planning estimate. Final amount comes from the official annual notification output.
Disclaimer: This calculator is a planning tool only. The official result is based on your payroll/HR outputs and the annual notification submitted to the Labour Office. Always follow the official Labour Office instructions for submission and payment.

What to submit and where

The annual notification is submitted to the regional Labour Office branch (Úřad práce ČR) based on the employer’s place of operation / seat. In practice, most payroll systems generate the notification output; you then send it via data box to the relevant regional Labour Office.

  • Document: annual notification (usually generated by payroll software).
  • Where: regional Labour Office branch responsible for your employer’s place of operation / seat.
  • How: submit via data box.
Tip: Keep your payroll/HR year-end reports as backup for the inputs (headcount + annual equivalent). The notification is the output you actually submit.

How to pay the contribution

If a contribution is due, it is paid to the relevant regional Labour Office account. Official account numbers are listed here: Úřad práce ČR – Plnění povinného podílu.

  • Recipient: regional Labour Office branch (based on the employer’s place of operation / seat).
  • Variable symbol: company registration number (IČ).
  • Bank account: use the account list published by ÚP (link above) for your regional branch.
One line summary: pay to your regional Labour Office branch, variable symbol = your company IČ, bank accounts are on the official ÚP page.

Finish

Practical flow: get the annual average headcount and the disabled employees annual equivalent from payroll/HR → run the estimate → generate the annual notification in payroll software → send it via data box to the regional Labour Office branch → if a contribution is due, pay it with variable symbol = IČ.

Want this checked quickly?

Share your annual headcount, annual equivalent, and purchases (if any). I’ll confirm whether the inputs look consistent before you submit.

Back to calculator Contact CzechPayroll.com

Clear inputs. Clear output. Done.