Alternative Performance (náhradní plnění) & Mandatory Disability Employment Quota

How much is your company unnecessarily paying to the state?

We help companies reduce the costs associated with the mandatory disability employment quota in the Czech Republic and use Alternative Performance for products and services they genuinely need — from corporate Christmas parties and employee gifts to everyday operating expenses.
✓
Potential savings can reach hundreds of thousands or even millions of CZK per year.
Model example
Corporate Christmas Party
Event budget
CZK 1,000,000
≈ EUR 40,900
Model state levy without Alternative Performance
CZK 3,371,970
≈ EUR 138,000
Model state levy when Alternative Performance is used
CZK 2,871,233
≈ EUR 117,500
Difference between the two scenarios
CZK 500,737
≈ EUR 20,500
The event costs the same in both scenarios. The saving comes from a lower model state levy when the statutory conditions for Alternative Performance are met.
EUR equivalents are indicative and may vary depending on the exchange rate.
See how the saving is created →
Mandatory disability employment quota in figures

A statutory obligation with a potentially significant financial impact.

For larger employers, the way the mandatory disability employment quota is fulfilled can represent a significant annual cost.
4%
Mandatory quota
The statutory share of employees with disabilities applicable to employers covered by the Czech employment legislation.
> 25
employees
The obligation applies to employers with more than 25 employees based on the annual adjusted headcount.
CZK millions
may be at stake
For larger companies, the chosen method of fulfilling the quota can affect annual costs by millions of Czech crowns.
The actual obligation depends on the annual adjusted headcount, the number of directly employed persons with disabilities, Alternative Performance already used and other statutory parameters.
Make the obligation work more efficiently

The same obligation.
A very different economic outcome.

If a company does not fulfil the mandatory disability employment quota through direct employment, the remaining obligation may be addressed through Alternative Performance or a state levy, subject to Czech law.

The key difference lies in whether the cost simply leaves the company or can also deliver a product or service the business actually needs.

Option A
CZK

State levy

The company pays the relevant amount to the state budget without receiving a product or service in return.

Payment to the state budget
→
Option B
✓

Alternative Performance

Where the statutory conditions are met, part of the obligation can be fulfilled by purchasing eligible products or services through Alternative Performance.

The same expenditure can also create value for the company
Alternative Performance in practice

What are you already buying?

We identify opportunities to use Alternative Performance within expenses your company already incurs.
01
E

Corporate Events

Christmas parties
Teambuilding events
Conferences and events
Catering

02
O

Company Operations

Cleaning services
Coffee services
Facility services
Other operating expenses

03
M

Marketing

Promotional products
Printed materials
Corporate clothing
Marketing materials

04
P

Employees

Gift packages
Christmas gifts
Employee benefits
Other employee services

05
IT

IT & Technology

IT equipment
Hardware
Accessories
Selected technology products

06
+

And More

Have another recurring business expense? We will assess the available options and help identify a suitable solution.

The goal is not to spend more. The goal is to make better use of what you already spend.
Each opportunity is assessed individually based on the company's needs, cost structure and specific circumstances.
Model example

How is the saving actually created?

Our model company has 500 employees, directly employs no persons with disabilities and is planning a corporate Christmas party with a budget of CZK 1,000,000. Let us compare standard delivery with the use of Alternative Performance.
500
employees
0
directly employed persons with disabilities
CZK 1,000,000
≈ EUR 40,900
planned Christmas party budget
Scenario A · Without Alternative Performance

The company pays for the event and still faces the state levy.

Corporate Christmas party
CZK 1,000,000
≈ EUR 40,900
Remaining model state levy
CZK 3,371,970
≈ EUR 138,000
→
versus
Scenario B · With Alternative Performance

The same event can also contribute towards fulfilling the quota.

Corporate Christmas party
CZK 1,000,000
≈ EUR 40,900
Remaining model state levy
CZK 2,871,233
≈ EUR 117,500
Difference between the two scenarios
The same event budget. A lower model state levy.
CZK 500,737
≈ EUR 20,500
The company is not saving on the event itself.
The event costs the same in both scenarios. The difference is that, where the statutory conditions are met, expenditure delivered through Alternative Performance can contribute towards fulfilling the mandatory quota and therefore reduce the portion that would otherwise be paid as a state levy.
This is an illustrative model only. Actual results depend on the company's specific circumstances, directly employed persons with disabilities, Alternative Performance already used, applicable statutory coefficients and fulfilment of all legal requirements. EUR equivalents are indicative and may vary with the exchange rate.
How we work

From analysis to implementation.

We first assess your current position and identify where optimisation may be possible. Only then do we design a solution that reflects your company's actual needs, cost structure and statutory obligations.

01
First step

Analysis

We assess how your company currently fulfils the mandatory quota, how much Alternative Performance is already being used and what potential state levy may remain. At the same time, we review your existing cost structure.

02
Second step

Strategy

We design an economically efficient approach and identify existing business expenses that may be suitable for Alternative Performance. Each solution is tailored to the company's specific circumstances.

03
Third step

Implementation

We help put the selected solution into practice, coordinate suitable suppliers and support the implementation process. We do not stop at recommendations — we help turn the strategy into a working solution.

Our approach
We calculate first. Then we design the solution. The goal is to identify the option that makes the strongest economic sense for your company.
Indicative calculation

How much could your company optimise?

Enter a few basic figures to receive an indicative overview of your company's current position and potential exposure.
Company information
The statutory calculation is based on the annual adjusted headcount.
Enter the total eligible value of Alternative Performance already used.
The calculation uses an average wage of CZK 48,171 for the 2026 model. Financial calculations are performed in CZK. EUR equivalents are indicative only.
Indicative result
Mandatory quota
20.00
4% of the annual adjusted headcount
State levy coefficient
3.5×
based on the share of directly employed persons with disabilities
Covered by Alternative Performance
0.00
equivalent portion of the quota
Estimated remaining state levy
CZK 3,371,970
≈ EUR 138,000
if the remaining obligation is not fulfilled by another method
Remaining Alternative Performance potential
CZK 6,743,940
≈ EUR 276,000
indicative eligible value excluding VAT
Remaining quota to fulfil
20.00
after directly employed persons with disabilities and Alternative Performance
Your company may have significant optimisation potential.
A detailed assessment can show whether part of the potential state levy can be addressed through a more economically efficient solution.
This calculator is for indicative purposes only and does not constitute legal, accounting or tax advice. The actual obligation depends on the company's precise annual adjusted headcount, eligible employees with disabilities, validly recorded Alternative Performance and other statutory parameters. EUR equivalents are indicative and may vary with the exchange rate.
Aneta Šátková – Founder, Šátková Advisory
The person behind Šátková Advisory

Aneta Šátková

Founder · Šátková Advisory

Alternative Performance does not have to be treated as just another statutory obligation. It can form part of a smarter cost strategy.

Šátková Advisory was created to change the way companies approach the mandatory disability employment quota and Alternative Performance in the Czech Republic.

Our focus goes beyond simply meeting the legal requirement. We look at the economic impact of the entire solution and identify ways to make better use of costs the company already incurs.

We combine practical knowledge of the corporate environment with specialist support in accounting and legislation . This allows us to assess each case in context and design a solution around the company's specific situation and needs.

01

Economic Perspective

We assess each solution primarily by its actual financial benefit to the company.

02

Specialist Support

Where required, we involve specialists in accounting, legislation and related areas.

03

Practical Implementation

We do not stop at recommendations. We help turn the selected solution into practice.

Introductory consultation

Find out how much your company could save.

Every company starts from a different position. With just a few basic figures, we can provide an initial assessment of whether there may be room for optimisation and where the greatest potential could lie.
Book an introductory consultation
For an initial calculation, it is helpful to have the approximate number of employees, the number of directly employed persons with disabilities and the value of Alternative Performance already used.
Book a consultation →
The first consultation is intended to provide an initial assessment of your current position and potential optimisation opportunities.