Reporting the Fulfilment of the Mandatory Employment Quota for Persons with Disabilities

February 2026

HR LU 2

Employers who employed more than 25 employees (full-time equivalent) during the relevant period are obliged to employ persons with disabilities at a minimum share of 4% of the total average annual number of employees.

  • Methods of fulfilling the mandatory quota:
    • direct employment of persons with disabilities,
    • purchasing products or services from employers employing more than 50% persons with disabilities (so-called substitute performance),
    • payment to the state budget.
    • Reporting obligation:
    • Employers must report fulfilment of the quota to the competent Labour Office of the Czech Republic.
    • Deadline:
    • The report must be submitted by 15 February of the following calendar year.
    • Form of submission:

The information contained in this bulletin is presented to the best of our knowledge and belief at the time of going to press. However, specific information related to the topics covered in this bulletin should be consulted before any decision is made. The information contained in this bulle-tin should not be construed as an exhaustive description of the relevant issues and any possible consequences, and should not be fully relied on in any decision-making processes or treated as a substitute for specific legal ad-vice, which would be relevant to particular circumstances. Neither Weinhold Legal, s.r.o. advokátní kancelář nor any individual lawyer listed as an author of the information accepts any responsibility for any detriment which may arise from reliance on information published here. Fur-thermore, it should be noted that there may be various legal opinions on some of the issues raised in this bulletin due to the ambiguity of the relevant provisions and an interpre-tation other than the one we give us may prevail in the future.

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