§ 81, Act No. 435/2004 Coll., on Employment (Czech Republic)

A mandatory levy, or an investment in your own software?

I am a registered provider of alternative performance (náhradní plnění). Money that a company with more than 25 employees is legally required to spend can pay for the same work you'd order anyway — development, integration, or architectural oversight of your software.

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100% remote · working with clients across the Czech Republic

Three paths, one obligation

Companies with 25+ employees must employ people with disabilities — or handle it another way

Czech law sets a mandatory share of employees with disabilities (OZP) that a company must meet. A company that doesn't meet this share with its own employees must fulfil the obligation via one of two other routes — or a combination of them. (This mechanism is specific to the Czech labour market; the Czech legal terminology is kept below for reference.)

Route 1

Employ people with disabilities

Directly employing people with disabilities (OZP) in an employment relationship.

Route 2

Alternative performance (náhradní plnění)

Purchase products or services from a registered supplier who is themselves disabled or employs people with disabilities above the legally required share.

Route 3

Payment into the state budget

A financial levy to the state for every unfilled disability-employment position — money gone with nothing in return.

Routes 2 and 3 cost a company comparable amounts of money. The difference is what it gets in return — nothing for the levy, an actual delivery for alternative performance. So the question isn't "pay or don't pay", it's "spend it with nothing in return, or on real work".

Alternative performance can be spent two ways

Formal compliance

Pens, calendars, notepads

  • × Bought purely to fill the quota
  • × Ends up in a drawer or the bin
  • × Brought the company nothing
  • × Next year the same budget gets spent again, the same way
Real value

Development, integration, architectural oversight

  • Work you'd order even without the law requiring it
  • A system, code, or assessment that stays with you
  • An independent view of your software's architecture
  • The obligation is met and the company is genuinely further ahead

Why through Atriplex Algorithmics

I'm disabled (OZP) and a registered provider — not a broker

I work as a self-employed person with a disability and am listed in the national Register of Alternative Performance (Evidence náhradního plnění). The delivery your company draws from me goes directly — no broker's markup, no need to buy products you don't need.

My whole portfolio can be drawn against it: programming work, integrations, development on the ATRUST/ATRA platform, UNISETUP configuration, and architecture assessments and IT oversight. The rates are the same as for any other engagement — no special "alternative performance" markup.

View pricing by complexity of work →

How alternative performance works with me

1

Free-of-charge consultation

We discuss the work you actually need and confirm available capacity for alternative performance for that year.

2

Proposal and scope

You get a proposal with a rate from the pricing page and an estimated number of man-days, just like on a regular engagement.

3

Delivery and invoicing

I deliver the work and invoice it as usual — the invoice serves as documentation for both your accountant and the alternative-performance register.

4

Entry into the register (ENP)

As the supplier, within 30 days of payment I enter the performance details into the Register of Alternative Performance kept by the Ministry — so you have certainty that the delivery actually counts.

Good to know

Limits and deadlines

Annual supplier limit As a supplier, in a given year I can provide alternative performance only up to a legal limit derived from the average national wage. I always confirm current available capacity before you order.
Combining with other suppliers The mandatory share can be met by combining several suppliers as well as your own employment of people with disabilities — I don't need to cover your entire obligation alone.
Verification in the register Once entered into the Register of Alternative Performance (ENP), you can check the delivery yourself — nothing rests on my word alone.

This summary is for general orientation and doesn't replace legal or tax advice. The specific parameters (limits, rates, deadlines) change every year based on the announced average wage — we'll verify the exact current figures together during the consultation.

Let's turn a mandatory levy
into real work on your software

Write me how many disability-employment positions you need to cover and by when — we'll discuss which work (development, integration, architectural oversight) makes sense for your company.

Book alternative performance →

Jakub Lebeda · Atriplex Algorithmics · Company ID (IČO) 19074671 · +420 607 720 317