Dobré místo for substitute performance
Simple, clear and human.
A legal way to meet the mandatory quota other than by direct employment.
Substitute performance (náhradní plnění, NP) is a legal instrument under the Czech Employment Act No. 435/2004 Coll. It lets companies meet their mandatory quota for employing persons with disabilities (OZP) in a way other than employing them directly.
Employers with more than 25 employees*
What counts is the average annual full-time-equivalent headcount, not the number of people “on the list”.
At least 4 % of the workforce
The company should ensure that at least 4 % of its workforce are persons with disabilities.
Substitute performance lets a company meet its legal obligation while supporting the employment of people with disabilities and getting products or services it actually uses in its day-to-day operations.
* What does “more than 25 employees” mean?
“More than 25 employees” means the average full-time-equivalent headcount over the calendar year (PPZ). In plain terms: it is not the number of people “on the list”, but the sum of all contracts the company had during the year, converted to full-time positions.
The headcount includes, for example
- full-time and part-time employees
- employees on sick leave
- employees on holiday
- overtime, which increases an employee’s converted working time according to the hours actually worked
It does not include
- employees on parental leave (unpaid leave)
- periods for which sickness insurance benefits are paid but which are not temporary incapacity for work (maternity benefit, maternity leave, paternity benefit, long-term carer’s allowance)
- hours worked under agreements to perform work outside an employment relationship (DPP/DPČ)
- freelancers, contractors and temporary workers
A detailed explanation (in Czech) is available from the Ministry of Labour and Social Affairs: mpsv.gov.cz/plneni-povinneho-podilu-ozp
Three legal options that can be combined.
Employing persons with disabilities (OZP)
The most direct and most supported option. For many companies, however, it is genuinely difficult, for example in operations where the work is physically demanding, carries safety risks or requires specific qualifications.
And although employing people with disabilities is a wonderful idea, in practice it is demanding even for first- and second-degree disability. For people with third-degree disability it is often almost impossible, because their health does not allow regular working hours.
Purchasing substitute performance (NP)
The company buys products or services from a substitute performance provider (such as us).
It meets its legal obligation, supports the employment of persons with disabilities and gets useful products or services it normally uses.
Payment to the state budget
The company pays a mandatory levy to the state. It is the least advantageous option, both financially and socially.
The company pays, but gets nothing in return.
Find out how much you have left.
Use this simple calculator for an indicative estimate of your obligation and your options.
Fill in steps 1–3; the result updates as you type. What each field and number means is explained under the button .
1 Your company
The calculator picks the average wage by year: for 2016–2025 the official value published by the Ministry of Labour and Social Affairs (MPSV). For 2026 it uses the latest published value for now (for 2025), because the final wage for settling 2026 has not been published yet.
The official average wage for the first three quarters of the selected year, published by MPSV based on Czech Statistical Office data.
The calculator uses it twice: one person with disabilities (OZP) corresponds to substitute performance worth seven times this wage, and the same wage is the basis of the levy to the state budget.
It is filled in by year from the calculator’s own table of verified values, so it does not depend on any external website. Only overwrite it when MPSV publishes a newer value than the calculator has stored.
It is not the number of people “on the list”, but the sum of all contracts the company had during the year, converted to full-time positions.
You will find it in your HR or payroll records, usually with your payroll accountant. The mandatory quota applies only when PPZ is higher than 25.00.
Enter the finished PPZ figure. The calculator does not work it out from individual contracts or hours.
2 Persons with disabilities you employ
The full-time-equivalent number of your own employees with disabilities who are not persons with more severe disabilities (TZP), that is, people with first- or second-degree disability and persons with health disadvantage.
Enter their PPZ from payroll records, not the number of people. If you employ none, leave the field empty.
Persons with more severe disabilities are people with third-degree disability.
When meeting the quota by your own employment, their PPZ counts three times: 0.50 PPZ of TZP counts as 1.50. Enter their actual PPZ; the calculator applies the multiple.
When meeting the quota by employment, TZP count three times. Enter their PPZ, not the number of people.
3 Substitute performance already purchased
The total substitute performance you have already paid for the selected year, always excluding VAT.
Only performance delivered in the reporting year and paid by 15 February of the following year, or by the date the notification is filed, can be counted. The supplier must enter it in the MPSV register of substitute performance within 30 calendar days of payment.
A supplier can provide substitute performance only up to its statutory annual limit. The limit and how much of it has been used are publicly available.
Enter the price excluding VAT. From an invoice of CZK 121,000 including 21 % VAT, enter 100,000.
4 How do you want to cover the rest?
0 % = the whole remainder as a levy. 100 % = the whole remainder as substitute performance.
The calculator sets the levy coefficient automatically from the share of persons with disabilities you employ: 1 / 2 / 3.5.
Result
How many persons with disabilities the company should employ: 4 % of PPZ. Once you enter PPZ, the calculation with your figures appears here.
Your own employees with disabilities, converted to full-time positions. Persons with more severe disabilities count three times.
How many OZP your paid substitute performance corresponds to: amount excl. VAT ÷ (7 × average wage).
The mandatory quota minus your own employment and substitute performance already paid.
How much of the mandatory quota is already covered by your own employment and substitute performance. This is a calculator aid, not a figure reported to MPSV.
How much substitute performance, excluding VAT, you would still need to purchase to cover the whole remainder.
How much you would pay the state for the remainder. The coefficient 1 / 2 / 3.5 depends on the share of persons with disabilities you employ.
The substitute performance amount for the share set with the slider in step 4.
The levy for the part of the remainder not covered by substitute performance.
How the calculator works
Obligation
PPZ × 4 %Own employment of persons with disabilities
PPZ of other OZP + (PPZ of TZP × 3)Substitute performance
amount paid excl. VAT ÷ (7 × average wage)Levy
remaining OZP × average wage × coefficient 1 / 2 / 3.5Under the MPSV methodology, PPZ/OZP figures are calculated to two decimal places; the levy to the state budget is rounded up to whole crowns.
Why the recommended NP amount is rounded up
The calculator works with OZP to two decimal places and cuts off the rest, substitute performance included. If it rounded the recommended NP amount to the nearest crown, purchasing exactly that amount could cover 0.01 OZP less than needed.
Example: 0.52 OZP remains, the average wage is CZK 48,171, so one OZP corresponds to 7 × 48,171 = CZK 337,197. 0.52 × 337,197 = CZK 175,342.44. CZK 175,342 of substitute performance would correspond to only 0.51 OZP, so the calculator recommends CZK 175,343.
When combining NP and the levy, substitute performance takes whole hundredths of an OZP (rounded down) and the rest goes to the levy, so the recommended NP amount covers exactly its share.
Sources and limitations
- Methodology: Meeting the mandatory quota for employing persons with disabilities (MPSV).
- Known average wages are stored in the calculator itself, so a missing or changed external website cannot break it.
- For 2026, whose final value for the first three quarters of 2026 has not been published yet, the latest officially published MPSV value of CZK 48,171 (for 2025) is used. This is not an estimate. You can overwrite it manually.
- The calculator does not work out PPZ from attendance or contracts and does not cover JMHZ reporting.
- The calculator does not automatically check whether a particular supplier really has an unused substitute performance limit.
- Nothing you enter is stored. Each time you open the page you start with an empty form.
- The result is a calculation aid; current legislation, MPSV records and the employer’s own data are decisive.
- Calculator version 1.4.
Why NP through Dobré místo
We are the non-profit organisation Dobré místo, z.s., supporting people with serious mental illness over the long term. We support their self-help activities, run projects in mental health care and are active in education and publishing.
We can provide substitute performance because more than half of our employees are people with a disability of any degree. About half of them also have third-degree disability. This shows how much substitute performance matters: people with third-degree disability are very hard to employ and many workplaces cannot take them on at all, often not even people with a lower degree of disability.
You don’t have to choose from a limited catalogue
Do you need office supplies, household and personal care products or other goods for your company?
You don’t have to buy products you don’t need just to use substitute performance. Tell us what your company usually buys and we will check whether we can supply it as substitute performance (NP).
One partner for your company’s different needs
You don’t need a separate substitute performance provider for each category. You handle your requests with us.
What we arrange for you
- products or services of your choice
- complete NP documentation
- clear paperwork for your accountant
- communication and support throughout
Why choose substitute performance?
Advantages of substitute performance
- meets the legal obligation
- saves money compared with the levy
- simple and transparent process
- direct support for people with health disadvantages
- you get products or services the company actually uses
Disadvantages of the payment to the state budget
- higher cost
- no benefit for the company
- no social impact
- a mandatory payment with nothing in return
How NP works
- STEP 1
We agree on the basic information about your company.
- STEP 2
We prepare an NP proposal tailored to your needs.
- STEP 3
You choose the products or services.
- STEP 4
We handle the order, packing, shipping and documentation.
- STEP 5
We deliver complete paperwork for meeting the legal obligation.
- STEP 6
We keep you informed throughout the process.
Frequently asked questions about substitute performance
What if we already buy NP elsewhere?
You can buy NP from several providers at the same time and combine the options.
We can prepare a comparison or an alternative proposal. Or you can cover just part of it through us.
How long does it take?
It depends on the type of order, supplier availability and what needs to be done. Regular orders take a few working days.
Would you like an NP proposal for your company?
Just send us a short message with the contact of the person who handles NP at your company.
Tereza Strnad Ešner
Substitute performance manager
- Phone+420 775 143 628
- E-mailkacirek.jiri@gmail.com
- Webwww.dobre-misto.cz
