Welcome to Minoret s.r.o.

Minoret s.r.o. – the sheltered workshop is a company with a long tradition.
Since its foundation in 2000, Minoret has mainly employed disabled people.
There are currently 67 employees working in our own production premises in Žatec, of which 65 are disabled.
From the beginning, the production went through several fundamental changes until in 2006 it focused on light machine production,
also for minor assembly work, product packaging, assembling elements for the electrical industry, etc.
These production activities are pivotal to the present.
The calculated number of disabled employees is higher than 50, i.e. over 90% on a long-term average.

Minoret s.r.o. was established in 2005 from the company Chránéná dílna s.r.o. and took over its complete production activities.
It was initially focused mainly on peeling potatoes, but in 2005 the company expanded its production activities

Photo gallery

Photo gallery

Sheltered workshop

DEFINITION
According to the provisions of § 76 of Act No. 435/2004 Coll., on employment, as amended and supplemented, a protected workplace is an employer's workplace defined on the basis of an agreement with the labor office and adapted for the employment of persons with disabilities, where the average annual calculated status (see below for the interpretation of this term) employed at least 60% of employees.
A PERSON WITH A MEDICAL DISABILITY is then according to Section 67, Paragraph 2 of Act No. 435/2004 Coll. a natural person who is
a) recognized as fully disabled by the social security authority - a person with a severe disability,
b) recognized as partially disabled by the social security authority,
c) recognized as disabled by a decision of the social security authority.
What can we offer you in addition by purchasing products through a sheltered workshop?
Substitute performance is one of the alternatives to meet the requirement set out in § 81 of Act No. 435/2004 Coll., on employment, as amended and supplemented, which orders employers employing more than 25 employees in an employment relationship to employ 4 out of the total number of employees % mandatory share of citizens with ZPS.
In the case that the employer does not meet this mandatory share by employing the above-mentioned necessary number of employees in an employment relationship, he has the option to meet the mandatory share
b) substitute performance, i.e. the purchase of products or services from employers employing more than 50% of employees who are persons with disabilities, or the awarding of contracts to these employers or the purchase of products from protected workshops operated by a civic association,47) a state-registered church or religious society , or by a legal entity registered under the Act Regulating the Status of Churches and Religious Societies 48) or by a general benefit society, 49) or by awarding contracts to these entities or by purchasing products or services from persons with disabilities who are self-employed and do not employ any employees, or by awarding orders to these persons, or
c) contribution to the state budget (however, employers who are organizational components of the state or are established by the state do not have this option),
or by a mutual combination of the methods mentioned in letters
If you yourself do not employ the necessary number of employees with disabilities and want to avoid the obligation set out in § 81 paragraph 2 letter c) of Act No. 435/2004 Coll., i.e. the obligation to levy into the state budget, can fulfill this obligation simply by removing products or services from protected workshops, i.e. for example from our company.
HOW TO CORRECTLY CALCULATE THE AVERAGE ANNUAL CALCULATED NUMBER OF EMPLOYEES?
For determining the total number of employees who are persons with disabilities and the mandatory share, the decisive factor is the average annual number of employees (only employed employees are counted), the calculation of which is given by the formula according to the below-mentioned provision § 15 of Decree No. 518/2004 Coll. ., which implements Act No. 435/2004 Coll., on employment, as amended:
The average annual converted number of employees is determined as a share of the total number of hours actually worked by these employees in a given calendar year, increased by unworked hours
a) as a result of temporary incapacity for work, for which sick leave is provided,
b) as a result of drawing sick leave,
c) due to obstacles to work on the part of the employer,
d) due to obstacles in work on the part of the employee, if they are obstacles for which the employee is entitled to compensation,
e) as a result of the treatment of a sick family member for whom support is due for the treatment of a family member,
and the total set weekly working hours without holidays per employee working for the set weekly working hours in a given calendar year.
If the employer operates its activity only for part of the calendar year, when determining the average calculated number of working hours, it is based on the total set working time without leave per employee working for the specified weekly working time in the months in which the employer carried out the activity.
As a result of the amendment of the legislation in this area by Act No. 435/2004 Coll., which repealed Act No. 1/1991 Coll. regarding employment, persons whose employment relationship was established by election or appointment are also included in the recalculated status, while overtime hours are also included in the worked time, and the time of paid care for a family member is included in the non-worked time.
Sheltered workshop Minoret s.r.o. k provides all its customers with the following proof of substitute performance:

ATTENTION!
For the purposes of employing citizens with a changed work capacity in the amount of the mandatory share, each employee with a changed work capacity with a more severe disability, i.e. a citizen who has been recognized as fully disabled by the social security authority, is included in the mandatory share three times.

Substitute performance

We are a provider of substitute fulfillment, we offer free volumes for 2013 up to CZK 35 million. We also offer free capacities for collaboration and cooperation.
The currently valid wording of Act No. 435/2004 Coll., on employment and Decree No. 518/2004 Coll. require employers with more than 25 employees to employ 4% of persons with disabilities (persons with disabilities). A person with disabilities is a person who, according to § 67 of Act No. 435/2004 Coll. recognized as a "disabled person" by the decision of the locally competent labor office or a person who has been recognized as a fully or partially disabled person by the social security authority. The concept of substitute performance is commonly used, but you will not find it anywhere in the law.
Replacement filling calculator
If, on the other hand, the employer purchases goods and services as a replacement payment, he saves up to 35% of the purchase price of the products or services purchased as a replacement payment (details are given in the user manual of the Replacement Payment Calculator). The method of calculating the amount of levy to the state budget according to point c. and the amount of substitute performance according to point b. is regulated by Decree No. 518/2004 Coll.

The actual calculation and the examples are quite complex - that's why we offer you the option of using the substitute filling calculator. You will simply get the value of the financial amount of the levies and the amount of the replacement payment, and you will choose a more favorable option for you.

If you have any questions or ambiguities, call us on the free line 800 900 455 or write to nahradni.plneni@vdimeta.cz - we will be happy to answer your questions.

We draw your attention to the changes in the conditions of replacement performance valid from 1 January 2012. Do you want to save in 2012 as well?
More about changes to replacement performance »

What does the term "substitute performance" mean?

according to § 81, paragraph 2, letter a) to c) employers fulfill their obligation in 1 of 3 ways or a combination thereof:

employment (i.e. hiring persons with disabilities into employment)

by purchasing products or services from employers who employ more than 50% of employees who are persons with disabilities, or by awarding contracts to such employers

levy to the state budget

Substitute performance is point b.

Every employer who has a legal obligation to employ a specified number of persons with disabilities can employ them himself (according to point a) or through a company that employs more than 50% of persons with disabilities (according to point b) and is legally entitled to provide "substitute performance ". If the employer buys products or services from this company, it gives work to persons with disabilities employed in it and therefore employs them indirectly (in a substitute way).

Employers should use (as part of saving money) the method according to points a, b - the purpose of the law is not to fill the state budget with finances, but to support the employment of people with disabilities. Therefore, levies (according to point c) are sanctions and are financially disadvantageous for employers (compared to NP).

Contact us


Lenka Šipošová

Minoret s.r.o.

Studentská 1336
43801 Žatec

IČ: 25410342
DIČ: CZ25410342

account nr.: 220990106/0106 Kč currency
IBAN: CZ2506000000000220990106
account nr.: 152994075/0600 Kč currency
IBAN: CZ5206000000000152994075
account nr.: 220990253/0600 Kč currency
IBAN: CZ3306000000000220990253
account nr.: 220990106/0600 EUR currency
IBAN: CZ2506000000000220990106

Contact us


Pavel Šipoš

Viliam Šipoš

Lenka Šipošová

Minoret s.r.o.

Studentská 1336
43801 Žatec

IČ: 25410342
DIČ: CZ25410342

account nr.: 220990106/0106 Kč currency
IBAN: CZ2506000000000220990106
account nr.: 152994075/0600 Kč currency
IBAN: CZ5206000000000152994075
account nr.: 220990253/0600 Kč currency
IBAN: CZ3306000000000220990253
account nr.: 220990106/0600 EUR currency
IBAN: CZ2506000000000220990106

Contact us


Minoret s.r.o.

Studentská 1336
43801 Žatec

IČ: 25410342
DIČ: CZ25410342

account nr.: 220990106/0106 Kč currency
IBAN: CZ2506000000000220990106
account nr.: 152994075/0600 Kč currency
IBAN: CZ5206000000000152994075
account nr.: 220990253/0600 Kč currency
IBAN: CZ3306000000000220990253
account nr.: 220990106/0600 EUR currency
IBAN: CZ2506000000000220990106

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