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January Amendment to the Employment Act

At the very end of last year, the amendment to the Employment Act was published in the Collection of Laws, which became effective on 1 January 2025. Apart from partial changes, the amendment regulated in particular the employment of persons with disabilities and introduced a new penalty in connection with the facilitation of illegal work.

Employers with more than 25 employees are obliged to employ persons with disabilities at a mandatory rate of 4% (calculated from the total number of employees). Employers may fulfil their obligation by (i) directly employing such persons or by the so-called substitute performance including (ii) the procurement of products, services or contracts from designated persons and (iii) contribution to the state budget. Employers may also combine all three methods.

The amendment brought a change in the area of the so-called substitute performance. It is no longer possible to purchase products, services or procure contracts to a connected person under the Income Tax Act. At the same time, the annual amount at which employers can provide their products and services or perform contracts procured to other employers for the purpose of fulfilling the obligation to employ persons with disabilities has been reduced from 28 times the average salary to 14 times.

The amendment also modified a new method of determining the amount of the monetary contribution to the state budget. Before the amendment, the employer was obliged to contribute an amount equivalent to 2.5 times the average monthly salary in the national economy for the first to the third quarter of the calendar year for each unemployed person with disability. This contribution is now calculated on the basis of a multiple of the average monthly salary and a graduated coefficient based on the number of employed disabled persons. The coefficient is 1 if at least 3% of disabled persons are employed, 2 if at least 1% are employed and 3.5 if less than 1% of disabled persons are employed.

The amendment also regulated the allowance to support the employment of persons with disabilities in the protected labour market provided by the Labour Office, based on an employer recognition agreement. Instead of the original fixed maximum amount of the allowance, the maximum amount of the allowance is now set by government regulation, taking into account the minimum salary, the salary level and the aggregate consumer expenditure of households and individuals. In addition, an upper limit has been set for the increase of this allowance, and the amendment has defined additional costs by which the allowance can be increased and has limited the maximum amount of salary costs claimed.

In addition to the regulation concerning the employment of persons with disabilities, the amendment introduced another penalty that can be imposed on employers for facilitating illegal work (typically a false self-employment) or for disguised employment mediation. In addition to a fine or a prohibition of activity, the decision on such a penalty can now be published on the official board of the State Labour Inspection Office for a period of 1 year. The publication of the decision should have a particularly deterrent effect for other employers who can then make an informed decision about whether to refuse to cooperate with those who violate the law.

If you have any questions, please contact the authors of this article or other members of EY Law or the EY team with whom you work.

Authors:

Nela Kozáková

Kateřina Suchanová