The Slovak Labour Code and the Act on Employment Services impose obligation for employers to employ disabled persons!!
This obligation arises, when an employer is employing more than 20 employees and at the same time Slovak Office of Labour, Social Affairs and Family keeps people with disabilities in its evidence of job seekers in the amount that represents 3.2% of the total number of employees of the employer.
In case of employment of an employee with decreased ability to perform earning activity by more than 70% due to long-term unfavourable health status, employment of such employee counts for this purpose as if employing 3 disabled persons.
Pursuant to the Act on Employment Services, the employer has the possibility to meet the compulsory share also by placing an order suitable for employment of disabled persons or by placing the order directly to the individual with disability who operates or performs self-employment.
The sum of order for one disabled person for year 2017 is in the amount of 958 EUR.
An employer who is not a VAT payer, shall include into the sum of the order also VAT. The employer, who is VAT payer, does not count into the price of order VAT in the amount, in which the entitlement for deduction pursuant to a special regulation occurs.
Employers who fail to meet their obligation to employ disabled persons or to place an order as mentioned above, are subject to an additional payment, i.e. the employer will pay 1078 EUR for every disabled person missing to meet the obligation not later than on March 31 of the next calendar year. To prove the fulfilment of the duty, the employer is obliged to file Annual report on fulfilment of compulsory share on employment of disabled persons every year.