Employment of People with Disabilities

Quick Overview

• People with disabilities include those with a Level III disability, those with a Level I or II disability, and people with health impairments (OZZ).
• Employers with more than 25 employees under an employment contract must meet a mandatory quota of 4% for people with disabilities .
• This obligation may be fulfilled by directly employing people with disabilities, through alternative compliance, by making a payment to the state budget, or through a combination of these options.
• The current law replaces the older term “protected job” with the term “job created for a person with a disability.”
• In the protected labor market, the wage subsidy in 2026 may amount to up to 18,600 CZK per month, with a maximum of 5,000 CZK for individuals with severe disabilities (OZZ); in addition to this subsidy, a flat-rate amount of 1,000 CZK per month is provided for each person with a disability.

Do you employ a person with a disability, or are you subject to the mandatory quota and unsure whether you are complying correctly? Contact the attorneys at Dostupný advokát. We’ll help you assess alternative compliance, contributions, and the conditions for receiving the allowance, and ensure everything is set up in accordance with the law.

Who is considered a person with a disability?

The employment of people with disabilities is an important issue not only from the perspective of labor law but also in terms of corporate social responsibility. In the Czech Republic, support for the employment of people with disabilities is governed by several legal regulations, particularly the Labor Code and the Employment Act.

According to the Employment Act, people with disabilities (OZP) include three groups of people:

1. persons with a Level III disability, whom the law designates as persons with a severe disability,
2. persons with a disability classified as Level I or II,
3. persons with health impairments (OZZ).

Note: People with health disadvantages (OZZ) are not a separate category alongside people with disabilities (OZP), but for the purposes of the Employment Act, they are included among people with disabilities (OZP). These are people who are capable of working on a regular basis, but whose long-term adverse health condition significantly limits their ability to find employment, perform their current occupation, or acquire or utilize qualifications.

OZP status is documented by a relevant medical assessment, confirmation, or decision from a social security authority. Therefore, a ZTP or ZTP/P card alone is not the same as OZP status under the Employment Act.

Where can people with health impairments and disabilities look for work?

Jobs for people with health impairments and people with disabilities do exist; you just won’t always find them in traditional job listings. The first and most logical step is to contact the employment office. Each district office has specialized staff who keep track of job openings suitable for people with disabilities and can also advise job seekers on retraining, provide support, and, if necessary, arrange for a sheltered job.

In addition to the employment offices, there are also so-called employers in the protected labor market operating in the Czech Republic. These are employers who employ more than 50% of people with disabilities out of their total workforce and with whom the employment office has entered into a written agreement recognizing them as employers in the protected labor market. These companies, often in the fields of light manufacturing, assembly, cleaning, or services, are an excellent choice for those seeking a work environment with an adapted schedule and support.

In addition, opportunities to work from home are becoming increasingly common. People with mobility impairments, chronic illnesses, or mental health challenges can thus work part-time as administrative staff, customer service representatives, translators, e-shop managers, or editors. Working from home can be an excellent opportunity for people with disabilities to balance their work life with the specific needs of their health condition.

What does the law say about the employment of people with disabilities?

The Employment Act stipulates that employers with more than 25 employees must meet a mandatory quota of 4% for employees with disabilities. The average annual full-time equivalent number of employees is used to calculate this quota. This requirement can be met by:

• by directly employing people with disabilities ,
• throughalternative compliance,
• by making a payment to the state budget,
• or a combination of these methods.

How does alternative compliance work when employing people with disabilities?

Substitute performance allows an employer to count, for example, the purchase of products or services or the awarding of a contract to an eligible supplier toward the mandatory quota. This may apply in particular to employers recognized by the Labor Office as operating in the protected labor market, and under specified conditions, also to self-employed individuals who are themselves persons with disabilities and do not employ any staff, or to social integration enterprises.

However, even substitute performance is not unlimited. For these purposes, a supplier may provide fulfillment up to the statutory limit, which corresponds to 14 times the average wage for the first through third quarters of the previous year for each full-time equivalent employee with a disability employed in the previous year. The supplier must enter the payment details into the relevant registry no later than 30 days after payment.

Note: If you are supplementing the mandatory quota through a payment to the state budget, the amount is no longer the same for all employers. For each missing employee with a disability, the payment is multiplied by a coefficient of 1, 2, or 3.5, depending on the proportion of employees with disabilities the company employs directly. The smaller the proportion of persons with disabilities employed directly, the higher the coefficient applied.

The law also recognizes that employing people with disabilities may require individual adjustments to the workplace or working conditions. Therefore, it allows for the creation of so-called sheltered jobs.

In practice: It is not enough simply to order substitute performance. Acommon mistake made by employers is the assumption that any purchase from a company that employs people with disabilities can be counted toward the mandatory quota. However, alternative compliance must come from a supplier defined by law and must fall within the statutory limit. It is therefore advisable to verify in advance not only the supplier’s status but also whether it still has sufficient capacity to provide alternative compliance.

What is a protected job, and how is it referred to today?

The term “protected job” is an older designation that you may still commonly encounter. The current Employment Act uses the term “job created for a person with a disability.” This refers to a job that an employer creates for a person with a disability based on a written agreement with the Employment Office. A position established in this manner must be filled by a person with a disability for a period of three years. In practice, depending on the employee’s needs, the workplace may, for example, be made barrier-free or equipped with appropriate assistive devices.

The Labor Office may also enter into an agreement to establish a job directly with a person with a disability who decides to engage in self-employment. Thus, a person with a disability who creates a job for themselves as part of their own business may also receive the subsidy.

How does the government support the employment of people with disabilities?

Employers who meet the legal requirements can take advantage of several forms of financial support —ranging from subsidies for creating a job to subsidies related to employing people with disabilities in the protected labor market.

What subsidies can an employer receive?

The Labor Office may provide an employer with a subsidy for creating a job for a person with a disability. The maximum amount depends on the average wage in the national economy, the degree of the employee’s disability, and the number of jobs created under a single agreement. One of the conditions is that the position must be filled by a person with a disability for a period of three years.

Subsidy for the Employment of People with Disabilities

Different rules apply to the subsidy for the employment of people with disabilities in the protected labor market. An employer recognized by the Labor Office may be reimbursed for 75% of the actual costs incurred for wages or salaries, including applicable social insurance contributions, for an employee with a disability classified as Level I, II, or III, up to a maximum of 18,600 CZK per month in 2026. For a person with a health impairment, the maximum is 5,000 CZK per month. In addition, the employer is entitled to a lump sum of 1,000 CZK per month for each person with a health impairment.

Separately, the Labor Office may, by agreement, also contribute toward the operating costs associated with employing a person with a disability, up to a maximum of 48,000 CZK per year per person. However, this contribution is not provided, for example, for persons with severe disabilities or for persons with disabilities working outside the employer’s workplace.

Do you want to hire a person with a disability and take advantage of the available subsidies, or do you need to verify whether you are correctly meeting the mandatory quota? Contact us! Our attorneys will review the specifics of your case and advise you on labor law compliance and your legal obligations as an employer.

Benefits of Hiring People with Disabilities for Employers

In addition to the personnel benefits, employing people with disabilities can also offer specific financial and legal advantages for employers. By directly employing people with disabilities, a company can meet its mandatory quota and reduce or completely eliminate the obligation to pay funds into the state budget. Provided the legal conditions are met, the company may also be eligible for certain subsidies from the Labor Office.

Another benefit is an incometax deduction. The Income Tax Act allows employers to deduct 18,000 CZK from their calculated tax for each employee with a disability and 60,000 CZK for each employee with a severe disability; the resulting amount is based on the average annual full-time equivalent number of these employees.

Employment for people with health disadvantages and people with disabilities is not charity. It is an investment in society, in human potential, and in corporate culture. The law provides both a framework and tools for employers and individuals alike. It is now simply a matter of whether we decide to take advantage of it.

Summary

The employment of people with disabilities is primarily governed by the Employment Act, which classifies people with disabilities as those with a disability rating of Level I, II, or III, as well as those with health impairments. Employers with more than 25 employees must meet a mandatory quota of 4% for people with disabilities through direct employment, alternative compliance, payments to the state budget, or a combination of these options. The law now replaces the older term “protected job” with “job created for a person with a disability,” for which a subsidy may be obtained from the Labor Office under specified conditions. In 2026, the subsidy for creating a single position may reach up to 385,368 CZK, and up to 578,052 CZK for a person with a more severe disability. In addition, employers in the protected labor market can receive a subsidy to cover wages and other costs. Employing people with disabilities can help employers meet their legally mandated quota and, if certain conditions are met, may also result in subsidies or tax benefits.