In the sense given in the provisions of §81 et seq. Act No. 435/2004 Coll. on employment, every employer with more than 25 employees is obliged to employ 4% of people with disabilities. If he does not meet this mandatory share, he has a tax liability for a financial contribution to the state budget. This completely inefficient levy for you can be avoided by purchasing products or services from an employer who employs more than 50% of employees with disabilities.