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Substitute performance according to law no. 330/2008 EC

According to the law of the Slovak National Council No. 5/2004 of the Code over which is the employment contributing services, any employer who undertakes work at least 20 workers, the labor office registry of job seekers people who are job seekers with disabilities, in number, representing 3.2% of the total number of its employees to / busy set. Total number of employees is the average number of employees in the work of practitioners within throughout the calendar year.

Employer can not employ people with disabilities (because he has no suitable job for them, etc.), Is committed to the amount of labor and social affairs of the Office of Family 0.9 times the total labor costs to pay what the average wages of workers in the economy from the first through the third quarter of the calendar year is calculated, before the calendar year in which the employer performs the obligation (for non-compliance with the employment of people with disabilities in 2012 does this for non compliance this obligation in the amount of 931 EUR height). For 2012, the total labor cost € 1,034.27.

Required share of employment of people with disabilities can meet the employers in the form of the alternative services, through the award of a contract the protected workshop or protected workplace. According to Law No. 330/2008 of the EC which the amending and supplementing Law No. 5/2004 is carried out / will be / is it necessary for the replacement of a disabled citizen a sheltered workshop or sheltered workplace in an order of 0, 8 times the total labor costs to be paid /, which is calculated from the average wage of workers in the economy of the Slovak Republic for the first three quarters of the calendar year preceding the calendar year in which the employer assumes the obligation of the contract (contract value for the substitute performance for 2012 at 827 EUR to forgive). An employer is not subject to VAT, the contract price must also be attributed to the tax.