Act No. 468 / 2024 Coll.
Act on Integration Social Enterprise
Valid
Law
Effective from 01.01.2025
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 3
ČÁST DRUHÁ
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
ČÁST TŘETÍ
§ 13
§ 14
§ 15
§ 16
ČÁST ČTVRTÁ
§ 17
§ 18
§ 19
§ 20
ČÁST PÁTÁ
§ 21
§ 22
§ 23
ČÁST ŠESTÁ
HLAVA I
§ 24
§ 25
§ 26
§ 27
§ 28
HLAVA II
§ 29
§ 30
§ 31
§ 32
§ 33
ČÁST SEDMÁ
HLAVA I
§ 34
HLAVA II
§ 35
§ 36
§ 37
ČÁST OSMÁ
§ 38
§ 39
ČÁST DEVÁTÁ
§ 40
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468
THE LAW
of 18 December 2024
on an integration social enterprise
Parliament has decided on this law of the Czech Republic:
INTEGRATION SOCIAL UNDERTAKING
Subject matter
(1) This law regulates the conditions under which the employer has the right to be granted the status of an integrated social enterprise (hereinafter referred to as "status'), the rights and obligations of the employer associated with the status, the register of employers with the status granted (hereinafter referred to as" register ') and the contributions and conditions for their recognition granted to the employer to whom the status has been granted (hereinafter referred to as "integration social enterprise').
(2) An integrated social enterprise carries out its activities in accordance with the values of social and environmental sustainability, solidarity, trust, reciprocity, local development, social cohesion and inclusion.
Employment of persons with specific needs
(1) An integrated social enterprise must employ at least 30% of the total number of its employees in the average quarterly translated number of persons with specific needs as defined in Section 3. The maximum length of the period for which the staff member is to be assessed as having specific needs for the purpose of fulfilling this obligation shall be 2 years from the date of employment, with the exception of those referred to in Sections 3 (a) (6) and 3 (b).
(2) The Integrační sociátní společnost (Integrační sociátní společnost) provides the staff under Article 3 with support corresponding to their specific needs. In particular, this support consists in helping to integrate into the labour market and into society by providing information on the current labour market situation, consulting and accompanying matters necessary for integration into the labour market and integration into society.
(3) The integration social undertaking shall carry out, for the employees referred to in Article 3, except for the employees referred to in Article 3 (a) (1), an initial diagnosis of the barriers preventing them from becoming employed by an employer who is not an employer recognised as being an employer in a protected labour market pursuant to Article 78 of the Employment Act or an integrated social undertaking, on the basis of which it shall draw up an individual employee plan with an appreciable objective and how it is implemented. The monitoring of the implementation of the individual plan shall be carried out once a year by the integration social enterprise.
(4) An integrated social enterprise will provide, through a social worker, support under Article 35 (1) of the Social Services Act to its employees whose situation requires it and who are persons with specific needs under Article 3 (a) (2), (4) and (5) and (c) to (e).
Person with specific needs
A person with specific needs is a natural person,
(a) which, on the date immediately preceding the creation of an employment relationship with an integration social undertaking, was kept in the register of applicants for employment of the Labour Office of the Czech Republic (hereinafter referred to as the "Labour Office"), in the last 24 months before the creation of an employment relationship with an integration social undertaking, was kept in the register of applicants for employment of the Labour Office in the sum of at least 12 months and was at the same time at the date of the employment of an integration social enterprise,
1. a person personally caring for a natural person who, under the Social Services Act, is considered to be dependent on the assistance of another natural person in step III (heavy dependency) or stage IV (total dependency), if he is permanently living with that person and is jointly paying the cost of his or her needs, or if he or she is a person who is considered close for the purposes of pension insurance,
2. by a person who has not achieved any of the grades of secondary education,
3. a person up to 2 years after the end of the continuous preparation for the future occupation; the continuous preparation for the future occupation is assessed in accordance with Section 5 (d) of the Employment Act;
4. Person granted asylum or supplementary protection;
5. the person against whom enforcement of the decision or execution is conducted for cash; or
6. by a person of at least 60 years,
(b) who is a disabled person under Section 67 of the Employment Act;
(c) which has been provided a social prevention service under the Social Services Act in the last 12 months prior to the establishment of an employment relationship with an integration enterprise;
(d) which, at the date of employment of the integration undertaking, was a person without shelter;
(e) who is a person who is a security detention when the sentence is terminated or released from the exercise of a protective measure; or
(f) who is a person within 10 years of the completion of the prescribed constitutional education or of the imposed protective education in a diagnostic institution, a children's home with a school or educational institution or of the provision of services in a boarding school in accordance with the Act on the performance of constitutional education or protective education in educational establishments and on preventive educational care in educational establishments.
STATUS
Conditions for granting status
(1) The Ministry of Labour and Social Affairs (hereinafter referred to as "the Ministry") will grant the status to the employer,
(a) which carries out a continuous economic activity;
(b) who employs persons with specific needs in the number laid down by this law for the purposes of their integration into the labour market of an employer who is not an employer recognised as being a employer in a protected labour market under Section 78 of the Employment Act or an integrated social undertaking, to promote their labour and social competences and to mitigate their unfavourable social situation or to ensure their stable employment;
(c) which is fair,
(d) which has its registered office or residence in the territory of the Czech Republic, or an employer who has his registered office or residence in the territory of another Member State of the European Union, a State which is a Contracting Party to the Agreement on the European Economic Area, the United Kingdom of Great Britain and Northern Ireland or the Swiss Confederation, if he carries on his business in the territory of the Czech Republic through his branch,
(e) which is not subject to registration of the arrears, except for the arrears for which the payment is allowed to be delayed or the distribution of the arrears;
1. at the authorities of the Financial Administration of the Czech Republic,
2. the customs authorities of the Czech Republic,
3. insurance premiums and periodic penalty payments for public health insurance; and
4. insurance premiums and social security periodic penalty payments and contributions to national employment policy;
(f) which, on the basis of a final decision by the insolvency court, is not in bankruptcy, unless the insolvency court has approved the restructuring plan or approved the debt relief and has not decided to turn into bankruptcy;
(g) whose bankruptcy has not been dealt with by bankruptcy in the last 3 years before the date of application;
(h) which is not in liquidation or is not in a similar situation under the law of the country of its registered office or residence;
(i) which has not been definitively recognised as an offence under the Employment Act or Labour Inspection Act within a period of 12 months prior to the date of the application, if it is an offence under which the law provides for a fine rate of at least CZK 200,000,
(j) which has not been definitively recognised as an offence under the Real Owners' Register Act or the Act on certain measures against the legalisation of proceeds from crime and terrorist financing within the 12 months preceding the date of the application;
(k) whose activity project complies with the requirements of Article 7; and
(l) whose business is not to conduct gambling under the Gaming Act.
(2) Where a person referred to in paragraph 1 is a legal person, the conditions referred to in paragraph 1 (c), (i) and (j) shall be met by that legal person and at the same time by each member of its statutory body.
(3) Where a legal person is a member of a statutory body, the condition referred to in paragraph 1 (c) shall be met by that legal person and at the same time by each member of its statutory body.
Application for status
(1) The applicant shall submit the application for status to the Ministry by means of a form established by the Ministry by the Order. The Ministry decides on the status.
(2) The application for status in addition to the general requirements shall contain information on compliance with the obligation under Article 2 (1) and the project of activity under Article 7.
(3) At the request of the Ministry, the public authorities shall communicate, without delay and free of charge, information in order to obtain information on compliance with the condition laid down in Article 4 (1) (j).
integrity
(1) For the purposes of this law, a person who has been legally convicted of an intentional offence if he is not looked at as if he was not convicted, or for a malpractice offence whose substance relates to the subject matter of the activity of an integrated social enterprise, if he is not looked at as if he was not convicted.
(2) In order to verify the integrity of the applicant, the Ministry shall request an extract from the criminal record concerning the applicant and other persons concerned. An application for an extract from the criminal record and an extract from the criminal record shall be sent in electronic form in a way that allows remote access.
(3) A natural person who has remained continuously in a foreign State for more than 6 months in the last 3 years shall also prove integrity in addition to an extract from the criminal record or an equivalent document issued by the competent judicial or administrative authority of that State, or an extract from the criminal record in the Annex thereto.
(4) In order to prove integrity, a person who is a foreigner or a foreign legal person shall also submit an extract of the criminal record or an equivalent document issued by a foreign State,
(a) whose natural person is a citizen; in order to demonstrate the integrity of a natural person who is or has been a citizen of another Member State of the European Union, it shall be sufficient to provide evidence of an extract from the criminal record with an annex containing information on his final convictions for offences and the subsequent particulars of those convictions entered in the records of that State,
(b) in which the foreign legal person has its registered office or has had its registered office in the last 3 years, as well as the foreign State in which the foreign legal person has or has had an organisational part of the business establishment in the last 3 years, provided that the legal order of that State regulates the criminal liability of legal persons.
(5) Where, pursuant to paragraph 3 or 4, a foreign State does not issue an extract from the criminal record or an equivalent document, or where legal or other obstacles exist to the presentation of an extract from the criminal record, the person shall provide proof of a declaration of integrity.
Activities project
The project shall include at least:
(a) the planned number of all employees of the integration social enterprise, of which the number of employees who will be persons with specific needs, including the definition of target groups;
(b) a description of the way in which the social competencies of workers who are persons with specific needs are strengthened and the way in which aid is granted pursuant to Article 2 (2) to (4).
Decision granting status
The decision to grant status shall be issued by the Ministry within 60 days.
Change of the activity project
(1) An integration social enterprise may request the Ministry to approve a change to the project of activity.
(2) An application for approval of an amendment to the activity project shall be made using the form laid down by the Ministry by the Order. The application for approval of an amendment to an activity project shall include, in addition to the general requirements, a justification for the modification of the activity project and a new activity project.
(3) If the Ministry finds that the activity project fulfils the conditions laid down in Section 7, it shall register the activity project; the decision shall not be drawn up in writing. Otherwise, it shall reject the application for approval of the modification of the activity project.
Termination and cancellation of status
Status ceases
(a) the death of a natural person who has status or of his or her declaration of death;
(b) the disappearance of a legal person having status.
(1) The Ministry of Justice shall revoke the status of:
(a) at the request of an integration social undertaking; or
(b) ex officio where the integration social undertaking:
1. in the calendar quarter, the prescribed number of persons shall not be employed in accordance with Paragraph 2 (1);
2. in the activity report, it shall repeatedly state false or incomplete information, unless it is data which cannot be reasonably required to know that they are false or incomplete;
3. fails to comply with the conditions laid down in Article 4 (1) (a) to (f), (h) and (l);
4. has been found to be guilty of an offence under the Employment Act or Labour Inspection Act, if it is an offence for which the law sets a fine rate of at least CZK 200,000,
5. has been found to be guilty of an offence pursuant to the Law on the Registration of Real Owners or the Act on Certain Measures Against the Legalisation of Crime Proceeds and Terrorism Financing; or
6. Infringement of obligations under § 17 or 18.
(2) The Ministry may revoke the status ex officio if the integration social enterprise
(a) it does not send a report on the activity or provide in it compulsory requirements under this Act and will not complete it even after the call from the Ministry;
(b) does not grant aid under § 2 (2) and (3) or does not provide aid under § 2 (4); or
(c) does not remedy the deficiencies referred to in Article 34 (2) within the time limit set.
(1) An ex officio procedure may not be initiated if more than 3 years have elapsed since the date of the legal event which would otherwise justify its annulment. This shall not apply where the integration social undertaking or person referred to in Article 4 (2) or (3) no longer fulfils the condition of integrity.
(2) The procedure for the withdrawal of status shall be terminated by the official ministry if more than 5 years have elapsed since the legal event which would otherwise justify its annulment. This shall not apply where the integration social undertaking or person referred to in Article 4 (2) or (3) no longer fulfils the condition of integrity.
(3) If the Ministry initiates an ex officio procedure for the revocation of status, it shall at the same time suspend the procedure for the earlier application for annulment of the status of integration social enterprise.
(4) A person whose status has been revoked ex officio may again apply for the status to be granted no earlier than 3 years after the date on which the decision to revoke the status became final.
(5) A person who was a member of the statutory body of an integrated social enterprise at the time when the facts which led to the annulment of the status of that integrated social undertaking by an ex officio nature occurred or persisted with him may request the granting of status no earlier than 3 years after the date on which the decision to revoke the status became final.
(6) A legal person whose member of a statutory body or a representative of a legal person within that body is a person referred to in paragraph 5 may apply for status only after the period referred to in paragraph 5 has expired.
(7) Where the person referred to in paragraph 5 is a member of a statutory body of an integration social undertaking or a representative of a legal person in such an institution, this shall constitute an ex officio reason for revocation.
REGISTER
Register management
The Ministry runs the registry and is its administrator.
Registration
The Ministry shall register the integration social enterprise in the register without delay, no later than 5 working days after the date on which the decision to grant the status became final.
Contents of the registry
(1) The publicly available part of the register shall include:
(a) the name of the integration social enterprise;
(b) the identification number of the person of the integration social enterprise, if assigned;
(c) the registered office or residence and the subject matter of the activity of the integration social undertaking;
(d) the identifier of the data box of the integration social enterprise, if applicable,
(e) the date on which the decision to grant status becomes final; and
(f) a collection of documents containing:
1. the project of action; and
2. activity reports.
(2) The non-public part of the register contains:
(a) the date of expiry or the date on which the decision to revoke the status was taken, indicating whether the cancellation of the status took place at the request of the integration social undertaking or ex officio, and for what reason;
(b) the particulars referred to in paragraph 1 after the removal of the integration social undertaking from the register; and
(c) a collection of documents containing:
1. a request to grant or revoke status;
2. a decision to grant or revoke status; and
3. the documents referred to in paragraph 1 (f) after the removal of the integration social undertaking from the register.
(3) The Ministry publishes the data contained in the publicly available section of the register on its website.
(4) The Ministry has access to the data contained in the non-public part of the register. Upon reasoned request, the Ministry shall also grant access to the non-public part of the register to another public authority to the extent necessary.
Removal from registry
(1) The Ministry shall delete data from the public part of the register without delay, no later than 5 working days after the date of the acquisition of legal authority, the decision to revoke the status or the date on which it becomes aware of the disappearance of that status.
(2) The data on an integrated social enterprise are kept in a non-public part of the register for a period of 10 years from the date on which the status or the acquisition of legal power of the decision on the revocation of the status is terminated.
INTEGRATION FUND
Creating an integration fund
(1) An integration social enterprise shall form an integration fund which shall at least:
(a) 5% of equity over a period of one year from the time of acquisition of status;
(b) 10% of equity in the period from the time of expiry of one year from the date of acquisition of status to the time of expiry of two years from the date of acquisition of status;
(c) 15% of the equity in the period from the date of expiry of two years after the acquisition of the status.
(2) At least 50% of the profit of the current accounting year shall be allocated to the integration fund.
(3) The Integration Fund may also be set up
(a) by taking over the assets corresponding to the integration fund from another integration social enterprise;
(b) by deposit; or
(c) from another part of the equity.
(4) The Integrační fond may not be cancelled or reduced other than under the conditions laid down in this Act; This shall not apply to the parts of the integration fund established under paragraph 3 (b) and (c).
(5) For the purpose of determining the increase in the integration fund, negotiations designed to reduce the allocation to the integration fund shall not be taken into account.
Maintaining assets at the level of the Integration Fund
(1) An integrated social enterprise maintains assets intended for the activity of strengthening the social competences of employees who are persons with specific needs and the way in which aid is granted in accordance with Article 2 (2) to (4) at least at a value corresponding to the integration fund.
(2) The statutory authority shall be responsible for fulfilling the obligation under paragraph 1.
Integration Fund upon cancellation of status
(1) When the status of an integration social undertaking is abolished, assets of an amount corresponding to the integration fund must be transferred without delay to another integrated social undertaking which is not a connected person under the Income Tax Act.
(2) If assets are not transferred in accordance with paragraph 1, they shall be transferred to the State.
(3) The amount referred to in paragraph 1 shall be reduced by the part of the integration fund created by:
(a) by deposit; or
(b) from a part of equity other than the profit of the current accounting year.
(4) An integration social undertaking which receives the assets referred to in paragraph 1 shall increase the integration fund by an appropriate part of the amount of the integration fund of the original integration social enterprise.
(5) The transfer of the assets referred to in paragraphs 1 and 2 shall reduce the amount of the Integration Fund by such amounts.
Integration fund for entities that are not an entity
(1) The legal persons accounting in the system of simple accounting for the purposes of determining profits under this law shall be based on the difference between income and expenditure.
(2) For natural persons who are not an entity, the profit under this Act is considered to be the sub-base of income tax on a separate activity under the Income Tax Act, based on the difference between income and actual expenditure for taxpayers applying flat-rate or flat-rate tax.
OTHER RIGHTS AND OBLIGATIONS OF THE INTEGRATION SOCIAL UNDERTAKING
Registration obligation
The integration social undertaking shall:
(a) keep a continuous record of the total number of all employees and the number of employees who are persons of specific needs, broken down by Article 3, together with the period of their previous management in the employment record of the employment seekers of the Labour Office; and
(b) keep informed of the average quarterly recalculated number of staff and staff who are persons with specific needs.
Activity Report
(1) The report on the activity of an integrated social enterprise (hereinafter referred to as the "activity report") contains information on the activity of an integrated social enterprise relating to the period during which the activity report is processed. In the activity report, the integration social enterprise shall indicate at least:
(a) the number of all employees of the integration social enterprise, of which the average quarterly converted number of employees and employees who are persons with specific needs;
(b) a list of target groups of employees who are persons with specific needs;
(c) the number of former employees for which an incentive allowance may be granted under § 29 to 33;
(d) the way in which the social competences of workers who are persons with specific needs are strengthened and the way in which the aid is provided.
(2) The Integrační sociálně processes the activity report
(a) within the first 3 years following the granting of the status for a period of 1 calendar year;
(b) 3 years after the date on which the status was granted for a period of 2 calendar years.
(3) The activity report is submitted by the integration social enterprise to the Ministry by means of a data box by 1 July of the following calendar year after the end of the period for which the activity report is processed.
(4) The Ministry shall call on the integration social enterprise to remedy deficiencies if the activity report does not contain mandatory requirements or contains errors within 60 days of its receipt. The integration social undertaking must address the deficiencies within 30 days of receipt of the call.
Right to use the designation of integration social enterprise
The designation of the integration social enterprise or its derivatives in the name, on its product, in advertising or in the description of its activity may only be used by an employer with a status under this law.
CONTRIBUTIONS
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 3
ČÁST DRUHÁ
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
ČÁST TŘETÍ
§ 13
§ 14
§ 15
§ 16
ČÁST ČTVRTÁ
§ 17
§ 18
§ 19
§ 20
ČÁST PÁTÁ
§ 21
§ 22
§ 23
ČÁST ŠESTÁ
HLAVA I
§ 24
§ 25
§ 26
§ 27
§ 28
HLAVA II
§ 29
§ 30
§ 31
§ 32
§ 33
ČÁST SEDMÁ
HLAVA I
§ 34
HLAVA II
§ 35
§ 36
§ 37
ČÁST OSMÁ
§ 38
§ 39
ČÁST DEVÁTÁ
§ 40
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Regulation Information
| Citation | Act No. 468 / 2024 Coll., on Integration Social Enterprise |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.2024 |
|---|---|
| Effective from | 01.01.2025 |
| Effective until | - |
| Status | Valid |
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