Protected workshop

Health & Safety First s.r.o.

A sheltered workplace is a workplace for a disabled citizen where either only one disabled citizen works or, if more than one disabled citizen works there, the proportion of disabled citizens in the workplace is less than 50 %.

A company or firm that employs 20 or more employees is obliged to employ employees with disabilities (3.2% of the total average number of employees per year).

If you do not comply with this condition, you are obliged to pay a levy for non-compliance with this proportion to the Labour Office in the amount of 0.9 times the total price of labour for each missing disabled person (the total price of labour is calculated from the average wage of an employee in the economy of the Slovak Republic for the first to the third quarter of the calendar year preceding the calendar year in which the employer complies with the obligation to employ the mandatory proportion of the number of citizens with disabilities).

In 2023, you should pay 1540,-€ for each employee with a disability that your company does not employ. With us, you only need to make an order for 1369,-€ and you will save (direct saving) 171,-€ per unfilled job.

Example

You have a company with 20 employees, but you cannot employ people with severe disabilities.

In 2023 the fee for not employing a disabled person is € 1540,-. You place an order with a sheltered workshop for the provision of services or even the recovery of a semi-finished product, in an amount of at least 1369,-€ for each missing employee with a disability in 2023. ( The production, service must have a CHD allowed in the CHD status).

In case of awarding a contract to our sheltered workshop, you will get our services for your employees as opposed to paying mandatory levies, where you will get nothing.

Our company, as a sheltered workshop, provides you with its services to fulfil the contract and in that case you can claim 100% deduction of the levies.

FAQ

From what number of employees does the obligation to employ disabled persons apply to me?

The basic number of employees for which you are concerned is 20. This means that when you reach 20 employees you should have 1 disabled employee. If you cannot create a position for such a person you will pay the basic levy or use the alternative benefit.

If we have multiple employees, how do we calculate our obligation?

It is calculated as 3,2 % of the total number of employees, the figure being rounded off mathematically.

For example, I have 90 employees x 3.2% = 2.88. I should employ 2.88, so 3 disabled workers.

I should be employing 3 people from ZPS, but I only employ one.

In that case, you again have a choice. Either you pay a fee for 2 employees or you take advantage of the alternate benefit options.

The amount of the fee for non-employment of persons on disability benefits and the amount of the replacement benefit?

For the year 2023, the amount of the fee is: 1540 € (excluding VAT) and the volume of purchases in the sheltered workshop if the workplace manufactures the products: 1369 € (excluding VAT)

Why do some workshops put 100% of the invoiced amount in the refund and others 10%?

It depends on whether the workshop manufactures the product or just trades it. In case the product is made in the workshop – it can issue a receipt for the full amount of the product.

How to prove the compensation?

a copy of the contract award document (purchase order or contract)
a copy of the proof of payment
Employer’s certificate – issued by Health & Safety First s.r.o.
Other documents proving the award of the contract – schedule of goods according to the Employment Services Act § 64 (integral annex to the certificate for the employer), delivery notes – the schedule is on the invoice or on the delivery note
Documents proving eligibility to carry out contracts according to the Employment Services Act § 64 – a copy of the document granting the status of a sheltered workshop will be provided by Health & Safety First s.r.o.
According to the internal guidelines of the Office of Employment and Social Affairs, the employer is obliged to make the payment for the goods or services provided by 31 March of the following calendar year at the latest.

The most common errors for which the UPSVaR may not accept the certificate ?

Treba si dať pozor, aby už na objednávke bolo jasne napísané, že sa robí za účelom vystavenia náhradného plnenia. Pokiaľ chcete aby Vám bolo uznaných 100 % mal by štatút chránenej dielne obsahovať výrobu sortimentu, ktorý objednávate.