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REPLACEMENT OF PERFORMANCE

NÁHR PLN

Indemnification pursuant to Act No.435/2004 Coll . , Employment , as amended. From 1 October 2004 , Act No.435/2004 Coll . Employment , which addresses the employment of people with disabilities. In this context, we present the basic text of selected sections of the relevant law.
Act No. 435/2004 Coll . Employment - Selected Chapters
(1 ) Employers with more than 25 employees in employment are required to employ persons with disabilities in a mandatory proportion of these persons to the total number of employees of the employer. Compulsory share of 4%.


( 2) The obligation referred to in paragraph 1 employers meet
   
a) the employment of an employee,
    
b ) purchasing products or services from employers employing more than 50 % of employees are persons with disabilities, or those employers procurement or purchasing products from sheltered workshops run by the civic association 1 ) , state-registered church or religious society or church legal persons, 2 ) or 3 non-profit organization ) , or procurement of such entities or purchasing products or services from persons with disabilities who are self-employed and do not employ any employees or procurement of such persons or
    
c ) payment to the state budget or mutual combination of the methods referred to in points a) to c ) .

( 3 ) Employers who are state agencies or are managed by the state , can not meet the mandatory share pursuant to paragraph 2 . c ) .

(4 ) To determine the total number of employees , total number of employees who are persons with disabilities and shall be decisive average annual number of employees .

( 5) The method of calculating the annual average number of employees and the calculation of fulfillment of the ministry provides the implementing legislation . 4 )

(1 ) The amount of payment to the state budget according to § 81 paragraph 2 point . c ) amount for each person with disability, which the employer should employ , 2.5 times the average monthly wage in the national economy for the first to third quarters of the calendar year in which the obligation to comply with the mandatory share of persons with disabilities was established . The average wage for the first to third quarter announced by the Ministry based on data from the Czech Statistical Office published in the Official Gazette .
( 2 ) the payment to the state budget under paragraph 1 by 15 points employer February of the following year to the state budget through the Labour Office in whose jurisdiction the registered office of the employer , which is a legal entity or residence of an employer who is a natural person.
( 3 ) If an employer fails to comply with an obligation under § 81 paragraph 1 shall, in his office work duty point of water to the state budget under paragraph 1 by decision pursuant to special legislation . 4 )
(4 ) Recovery of payment to the state budget performs locally competent financial authority by territorial headquarters employer.
Methodology for the calculation of indemnification :
For the purposes of compliance with the obligation to employ disabled persons / persons with disabilities / pursuant to § 81 paragraph 2 point . b ) of the Act , the number of persons with disabilities, the employer may count towards the fulfillment of the statutory share is calculated so that the total volume of payments effected for products, services or contract the employer has received from individual companies or persons referred to in § 81 paragraph 2, point . b ) of the Act (the suppliers) in a given year may deduct the value added tax and the resulting sum is divided by seven times the average monthly wage in the national economy for the first to third quarters of the calendar year by the Ministry of Labour and Social Affairs.
In the event that the number of people with disabilities as calculated under the preceding paragraph is greater than average number of employees / see § 81 paragraph 2 / suppliers who are persons with disabilities , confirmed in a calendar quarter , the employer into compliance with the mandatory share for monitored calendar year include persons with disabilities in a number that was in each calendar quarter confirmed as supreme; calendar quarter for these purposes means the calendar quarter preceding the taxable transaction for the supply of products or services or contracts .

Methodology for calculating the payment to the state budget :
In the case of non- compulsory the high of payment to the state budget according to § 81 paragraph 2 letter c ) is for each person with a disability that the employer should employ , 2.5 times the average monthly wage in the national economy for the first to third quarters of the calendar year , in which the obligation to comply with the mandatory share of persons with disabilities was established . The average wage for the first to third quarter announced by the Ministry based on data from the Czech Statistical Office published in the Official Gazette . Contributions to the state budget shows an employer to February 15 of the following year through the Labour Office in whose jurisdiction the registered office of the employer , which is a legal entity or residence of an employer who is a natural person. If an employer fails to comply with an obligation under § 81 , paragraph 1 , states his office work duty to point out payment to the state budget decisions.

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