An employer who hires a person with a disability can be entitled to a range of subsidies from the Fund for Professional Rehabilitation and Employment of Persons with Disabilities. Below we provide a detailed overview of all rights, conditions and required documentation.
Types of subsidies
1. Salary subsidy
- 75 % of the gross salary paid for the entire period of employment — for an employer who hires a person with at least 50 % disability
- For an employer who hires a person with a disability of less than 50 %, the subsidy amounts to: 75 % in the first year, 60 % in the second, and 50 % in the third and each subsequent year of the gross salary paid
2. Grants for adapting the workplace
Cover 100 % of eligible costs of equipping the workplace and working conditions for a person with a disability, in accordance with the State Aid Act.
3. Loans on favourable terms
Intended for the purchase of machines, equipment and tools necessary for a person with a disability — up to 100 % of eligible costs, in accordance with the State Aid Act.
4. Co-financing of personal assistant costs
Covers the costs of an assistant at work for a person with a disability. Calculated up to the amount of the minimum wage (in accordance with the General Collective Agreement), depending on the time spent at work.
Who is entitled to subsidies
In addition to the employer, a person with a disability who:
- Becomes self-employed
- Carries out an independent activity or establishes a business entity
- Is employed in a family household and performs an agricultural activity as their sole, main or supplementary occupation
…is also entitled to subsidies.
The employer submits applications on prescribed forms — to the employment bureau according to the employer’s seat or the residence of the person with a disability.
Required documentation by type of subsidy
Documentation is submitted in originals, certified photocopies or photocopies with originals presented for inspection.
Salary subsidy
Together with the application, the employer must submit:
- Proof of registration with the competent court and proof of fulfilment of the conditions for carrying out the activity
- Proof of the status of a person with a disability (within the meaning of Article 6 of the Act)
- Employment contract concluded with the person with a disability
- Proof of registration of the person with a disability for compulsory social insurance
- Proof of payment of salary to the person with a disability for the previous month
Grants for adapting the workplace
In addition to the above documentation:
- Report by the professional rehabilitation provider on the measures implemented (analysis of the workplace and working environment, adaptation plan, plan of required equipment)
- Specification of costs for equipping the workplace
Loans on favourable terms
Additionally:
- Report of the professional rehabilitation provider (analysis and adaptation plan)
- Proof of an approved earmarked loan from a commercial bank or other credit-financial institution
- Loan repayment plan and proof of regular repayment
- Proof from the manufacturer of the price difference of machinery, equipment and tools intended for the work of the person with a disability
Co-financing of the assistant
Additionally:
- Report of the professional rehabilitation provider
- Proof of time spent at the work of the assistant for the previous month
The right to subsidies applies for the entire duration of the employment of the person with a disability.
Obligation to employ (quota system)
The Act introduces a quota system, according to which:
- An employer with 20 to 50 employees must employ at least one person with a disability
- An employer with more than 50 employees must have at least 5 % of persons with disabilities relative to the total number of employees
If the number of persons with disabilities that the employer is obliged to employ is not a whole number, a value up to 0.5 % is rounded to the lower whole number, and a value of 0.5 % and above to the higher whole number.
Exceptions and relief measures
- The obligations do not apply to a newly founded employer for the first 24 months from the start of operations
- If an employer has or hires a person with severe disability (at least 80 %), they are considered — in terms of the employment obligation — as if they had employed two persons with a disability
Do you need help with documentation or calculating the subsidy? Contact Finance Plus — we will help you take advantage of all legal benefits.
