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.