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Document 59 - Amendment to the Act on Social Integration Enterprises

Processed date: 12.12.2025 |Session 10

Summary

The law replaces the existing integration fund with a new profit reinvestment fund, into which social enterprises will continue to allocate more than half of their achieved profit. The new regulation significantly simplifies administration and abolishes the obligation for unlimited permanent increases to the fund.

The resources from the fund can be used for a broader range of integration activities, not just for investments. When the status of the enterprise is revoked, the rules for transferring the fund to another social enterprise or to the state are clarified.

Existing integration funds will either be dissolved into equity or automatically transferred to the new profit reinvestment fund regime.

Topics

laborsocialentrepreneurship

Additional documents

Additional document 1

Parliamentary Print 59/1 Government Opinion on Print 59/0

Processed date: 13.01.2026
The document contains the government’s dissenting opinion on the MPs’ draft amendment to the Act on Integrative Social Enterprise. The government points out that the law is only effective from 2025 and the changes are proposed without prior impact analysis. It criticizes that the declared reinvestment of profits is not actually ensured in the proposal and only allows for formal accounting compliance without real integration. The government believes that the system risks being abused to extract support without any real social benefit.

Laws affected by this document

468/2024

Zákon o integračním sociálním podniku