Initial situation
Slovak employers with twenty or more staff must employ a quota of people with disabilities or, failing that, either pay a levy or place orders with sheltered workshops as substitute performance. A restaurant group operating two companies with fluctuating seasonal staff asked whether the obligation applied to them, what it would cost, and what evidence the labour office would require.
Our solution
We recalculated the average registered headcount of each company for the year using the statutory method rather than the simple year-end count. One company came out at just over sixteen, comfortably below the threshold, and we confirmed the same result for the prior year. The other fell into the first band of the obligation, for which we quantified the minimum value of the sheltered-workshop order required to satisfy it. We then prepared the complete evidence pack for the labour office — the employer's certificate and annex, the order and proof of payment, delivery documents and the workshop's status certificates — and advised paying before year-end.
Result
The group avoided an unnecessary levy at one company altogether and met the obligation at the other with a modest order rather than a cash payment to the state. The evidence was filed by the statutory March deadline. The same analysis is now run each December as part of the payroll year-end, so the client no longer has to think about it.
