Social Economy in Europe: Czechia
Table of contents
Note: The data presented in this table derive from the OECD country factsheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Czechia relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on the share of women in social enterprise employment, according to a smaller sample of social enterprises (relating to 2019) (OECD CFS, 2023[2]) and the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).
There is no specific national framework for the social economy or social enterprise in Czechia. Some legal frameworks define the activities of related entities, such as the Act on Business Corporations (90/2012), the Commercial Corporations Act (No. 90/2012) and the Civil Code (89/2012). Since 2014, the government has worked to develop legislation for social enterprises, having drafted a white paper on the Social Enterprise Act which has not been legislated yet. Ultimately, the Act on Integrative Social Enterprises (No. 468/2024) was enacted in 2024, establishing a legal framework for work integration social enterprises by defining their role and regulations (Czech Republic, 2024[6]).
Institutions
The Ministry of Labour and Social Affairs (MoLSA) is the central public body in charge of the social economy. Ministry activities are supported by regional offices and focus specifically on the employment aspect of social enterprises through the establishment of work integration social enterprises (WISEs), as well as agendas addressing unemployment and social benefits (European Commission and Fraňková, 2019[4]). The Agency for Social Inclusion, a department at the Office of the Government, works with MoLSA to develop socially excluded areas and to actively promote social enterprises, both at the central and local levels. In addition, the Ministry of Industry and Trade and the Trade Promotion Agency manage initiatives relevant to the social economy and innovation.
Competence
There is no specific national framework for the social economy or social enterprise. The primary focus of the legislation and activities is on employment and labour. The Ministry of Labour and Social Affairs (MoLSA) is actively involved in issues related to labour law, social security and social care. The ministry maintains a directory of social enterprises, promotes co-operation between public employment services and work integration social enterprises (WISEs), and has started to include social enterprises in strategies aimed at addressing social exclusion and unemployment. Furthermore, MoLSA is engaged in awareness-raising and capacity-building efforts. These activities are showcased on a virtual platform dedicated to Czech social entrepreneurship (České sociální podnikání) (Ministry of Labour and Social Affairs, n.d.[5]).
Some legal frameworks define the activities of related entities. These include the Act on Business Corporations (90/2012), the Commercial Corporations Act (No. 90/2012) and the Civil Code (89/2012).
Since 2014, the government has worked to develop legislation for social enterprises. Alongside the Ministry of Industry and Trade (MIT), MoLSA drafted a white paper on the Social Enterprise Act as a part of broader efforts to enhance social entrepreneurship in the country, which has not been legislated yet. Ultimately, the Act on Integrative Social Enterprises (No. 468/2024) was enacted in 2024, establishing a legal framework for work integration social enterprises by defining their role and regulations (Czech Republic, 2024[6]).
In 2015, an internal Strategy for Responsible Public Procurement was approved, which defined strategic priorities for responsible public procurement. The laws governing responsible public procurement are based on the EU Directive 2014/24. This Directive, transposed to the Czech law by the Public Procurement Act 134/2016, came into effect on 1 October 2016. The Sociálně odpovědné veřejné zakázky (SOVZ) (Socially responsible public procurement) project, led by MoLSA, includes a focus on supporting social enterprises' participation in public tenders and aims to build capacity among contracting authorities and social enterprises (SOVZ, 2024[7]). In 2016, it was still apparent that contracting authorities perceived responsible public procurement rather narrowly: as a special clause about the employment of long-term unemployed or people with disabilities, or as adding a requirement for environmentally friendly solutions (Ministry of Labour and Social Affairs, 2018[8]). Other national priorities in innovation and development have no direct link to the social economy but overlap in overall strategic development of the Czech Republic, as outlined in the Strategic Framework Czech Republic 2030, which aims to improve the quality of life for all inhabitants.
Institutions
Czechia is a unitary state with 14 regions and 6 258 municipalities. Decentralisation began in the 1990s and has been furthered since the start of the 2000s. Legislative powers are centralised but the constitution provides for regional and local self-government and local and regional authorities (LRAs) to have both independent and delegated competences as set by the Act on Regions and Act on Municipalities.
Two regions demonstrate efforts to develop specific regional strategies for the social economy. In Pardubice and Moravian-Silesian regions there are several initiatives to support social enterprises. The Pardubice Region has its own definitions and principles for social entrepreneurship (Parádní Kraj, 2021[9]). It has a dedicated section for social enterprises on the region’s website, a directory of companies and a 2021 brochure on social enterprises in practice.
Competence
The Moravian-Silesian Region is active in strategic planning for entrepreneurship, which can also benefit social enterprises. The region has developed a Regional Innovation Strategy (2021-2027) as a subset of the Development Strategy of the Moravian-Silesian Region 2019-2027 (Hrajemskrajem, 2024[10]). The priorities of the strategy include to develop a "more entrepreneurial and innovative region" and a "more educated and employed region" as well as "to improve the environment for business development" and "to be a centre of first-class education". The strategy is co-ordinated by the Moravian-Silesian Innovation Centre (MSIC), established in 2017, which also provides business support services to start-ups and SMEs and administers and develops the Technology Park (Moravian-Silesian Region, 2025[11]).
In both the Moravian-Silesian Region and the Pardubice Region, financing programmes have been in place since at least 2016. These programmes are targeted subsidies toward “business activities in the field of social entrepreneurship with a direct impact on disadvantaged people in the labour market” (Ministry of Labour and Social Affairs, n.d.[12]). In 2024, subsidy programming expanded to the Ústí nad Labem Region (Ústí nad Labem Region, 2025[13]).
These regional activities also include initiatives for community building and training support. There is reference to the activities of regional organisations in events and seminars on the social economy and the creation of incubation programs (Ministry of Labour and Social Affairs, n.d[14]), but specific events are not evident. Fairs and networking events are often facilitated by social economy networks.
Institutions
Interest in the social economy is growing at the municipal level. Prague is active in implementing policy related to social enterprises as well as in developing programmes relevant to the social economy more broadly. With respect to responsible public procurement, the towns of Most, Jičín, Děčín and Kadaň are named as participants in ongoing implementation efforts.
Competence
Local action focuses on funding, training and employment. In the EU programming period from 2007 and 2013, the Operational Programme Prague - Adaptability (OPPA) focused on non-investment projects in education, social integration, employment and human resources development (EU Funds Prague, n.d.[15]). It provided financial support for social enterprises as well as training and educational opportunities for students, persons with disabilities and specifically for those in information and communication technologies. The programme was complemented by Operational Programme Prague - Competitiveness (OPPC) and the impetus continues in sector-specific activity such as the subsidy programme Operational Programme Environment (OPE) (State Environmenal Fund of the Czech Republic, n.d.[16]).
Responsible public procurement is an area in which some municipalities have taken an interest. This is evident in the towns active in co-operation efforts, but little other specific evidence of programming, funding or strategy is provided. In terms of municipal activities, the national initiative City for the Future is a joint project run by the Czech Ministry of Industry and Trade and the Czech Trade Promotion Agency (City for the Future, 2023[17]). It focuses on showcasing innovations and technologies that can improve cities and municipalities globally through awards and events both locally and internationally.
While there is no national consultative body, Czechia has a relatively active array of organisations which support ongoing collaboration efforts. This is the result of several informal networks and initiatives by non-profit organisations in the country.
Across multiple public authorities and/or levels of government
Co-ordination between MoLSA at the national level and the Agency of Social Inclusion at the municipal level includes activities and support policies relevant to social enterprises, among other economic considerations.
The Council of Economic and Social Agreement (RHSD ČR) is a tripartite body consisting of government representatives, trade unions, and employers. While not specifically focused on social economy, it discusses and negotiates on economic and social development issues that may impact social enterprises.
Some of the public contracting authorities committed to the concept of socially responsible public procurement include government ministries and state enterprises such as the Ministry of Agriculture, Lesy České republiky (Forests of the Czech Republic) and Povodí Vltavy (Vltava River Basin); regional authorities such as South Moravian and Hradec Králové; towns such as Most, Jičín, Děčín and Kadaň; and public universities such as Masaryk University and the University of Chemistry and Technology. Their activities include actively developing and employing techniques to build dynamic purchasing systems and trialing the use of different levels of requirement in decision making (SOVZ, 2024[18]).
With social economy representatives
Several informal networks exist to co-ordinate knowledge sharing and to facilitate awareness and capacity building. The Thematic Network of Social Economy (TESSEA ČR), founded in 2009 as an informal platform, was co-ordinated by the non-profit organisation P3–People, Planet, Profit until 2016. From then on, it adopted the independent legal status of an association (TESSEA ČR, n.d.[19]). The network co-authored the Social Enterprise Principle (2011), which was updated in 2022 and continues to map the needs of social enterprises. Its activities include hosting events (most recently the Social Economy Forum in 2024), providing training and mentoring, and co-operating with foreign organisations (TESSEA ČR, 2024[20]). TESSEA ČR collaborates with governmental authorities as a state partner to set up subsidy calls to support social entrepreneurship and participates in the events organised by the MoLSA and other relevant ministries (Dohnalová, Legnerová and Šlechtová, 2015[21]). Additionally, they provide advice and input on legislative matters relevant to the social economy.
Beyond networks specific to social enterprises, several associations co-ordinate a broad spectrum of non-profit organisations and co-operatives at the national level. These include the Association of Non-governmental Non-profit Organisations of the Czech Republic (ANNO), the Association of Non-governmental Organisations, the Association of Publicly Beneficial Organisations of the Czech Republic, the Co-operative Association of the Czech Republic (CACR). These networks are most active in community building, events, mentoring and advocacy. There is little evidence that they are active in financing of social enterprises.
There are additional organisations which have established relevant networks at the regional level. These include Social Innovation and Enterprise Cluster (SINEC) in the Moravskoslezsky Region, and the Centre for Investment, Development and Innovation (CIRI) in the Hradec Králové Region.
Czechia has developed a multifaceted support ecosystem for the social economy, encompassing national and subnational initiatives from both public and private sectors. At the national level, the Ministry of Labour and Social Affairs (MoLSA) plays a pivotal role in supporting and promoting the sector. Complementing national efforts, regional and local authorities, such as those in the Pardubice and Moravian-Silesian regions, implement targeted initiatives including subsidies, social procurement and educational programmes to foster social entrepreneurship. Private sector entities, including banks like Česká spořitelna and organisations such as the VIA Foundation, further bolster the ecosystem by providing financial products, grants and capacity-building programmes.
Strategies, plans and legal framework
The government acknowledges the role of the social economy in addressing unemployment, social cohesion and local development. The Social Inclusion Strategy 2021–30 recognises social enterprises as effective tools for integrating disadvantaged individuals into the labour market and includes funding mechanisms to support such initiatives (Ministerstvo Práce a Sociálních Věcí České Republiky, 2025[22]). With an estimated budget of approximately EUR 4 billion allocated for the period 2021–2027, the Strategy leverages both national resources and European Union funds, including the European Social Fund Plus (ESF+). These funds are directed towards investments in affordable housing, social services, employment, education and training programmes. The Strategy emphasises the importance of these investments in promoting social inclusion and reducing poverty across the country (Di Ciano, 2024[23]).
Support from the public sector
Funded jointly by the state budget and the ESF+, the “Development of Ecosystems of Social Economy Enterprises” initiative supports the emergence, development, and sustainability of social enterprises (České sociální podnikání, 2023[24]). Key activities include mapping social entrepreneurship activity, providing comprehensive advice and training programmes, and organising awareness-raising events (Ministry of Labour and Social Affairs, n.d.[25]). Implementation occurs at the local level through contact points, known as SPoints, established in six municipalities. These centres offer entrepreneurs free advice, consultations, education, training and networking opportunities. Additionally, the project has led to the creation of the largest information platform on social entrepreneurship in the country, České sociální podnikání (Czech Social Entrepreneurship), which provides a comprehensive array of information and resources for social entrepreneurs, including a directory of social enterprises, advisory services, legal regulations, funding information and educational materials.
Some public organisations support the social economy at the national level. The Government Council for Non-State Non-Profit Organisations serves as an advisory and co-ordination body to the Czech government. Its role encompasses collecting, discussing and submitting materials related to NGOs and fostering a conducive environment for their operations (Government of the Czech Republic, 2002[26]). In 2020, the Council established a Working Group for Strategy Development, which drafted a strategic document to enhance co-operation between public administration and the social economy sector through public consultations and expert meetings. By 2023, the group's focus shifted to monitoring, evaluating action plans and preparing follow-up measures (Government of the Czech Republic, 2020[27]). In collaboration with the Glopolis organisation, the Council is implementing the "Methodological Support for the Involvement of NGO Partners" project, a 24-month initiative (2024-25) funded by the European Regional Development Fund (Government of Czech Republic, 2024[28]).
While not specifically targeting social economy entities, the CzechInvest Agency supports the development of domestic companies through various services and programmes. Social economy entities can benefit from these programmes. For instance, the agency, in partnership with the Pardubice region, TESSEA, and P-PINK, promotes the national competition "Great Social Idea”, which awards monetary prizes to contestants presenting ideas with positive social impact.
Support from the private sector
A network of well-established organisations and federations advocates for and supports social enterprises across various sectors. The Thematic Network for Social Economy (TESSEA), for instance, serves as a national membership network representing social enterprises and social economy entities. It advocates for the development of social entrepreneurship in the country and promotes the interests of social entrepreneurs. TESSEA supports its members and actively co-operates with public authorities, international organisations and private stakeholders. The network has launched the "TESSEA Develops" project to strengthen member capacities, fostering active collaboration among key stakeholders in the social economy sector (TESSEA ČR, n.d.[19]).
Glopolis is a think-tank that connects stakeholders across the non-profit, public and private sectors to promote a sustainable society. It leads initiatives such as the Stronger Roots programme, which provides grants and professional development to social economy networks, enhancing their collaboration with diverse partners. The programme aims to increase the resilience of civil society organisations and their networks, strengthen their social capital and embed them in the communities and societies in which they operate (GLOPOLIS, n.d.[29]).
The Co-operative Association of Czechia serves as the national association, bringing together co-operative unions across various sectors, including housing, consumer, production and agriculture. Its main mission is to advocate for the interests of its members, collaborating with government bodies and ministries to promote the comprehensive development of co-operatives within the country (Cooperative Association of the Czech Republic, n.d.[30]).
The Association of Non-Governmental Non-Profit Organisations is an umbrella organisation with regional structures. It partners with the government to promote the social economy by defending the interests of its members at national and international levels. It provides educational programmes, access to a large network and consultancy activities to its members on legal questions, subventions and grants, among other topics (Asociace nevládních a neziskových organizací, n.d.[31]).
Spiralis, a Prague-based non-governmental organisation, helps social economy entities professionalise. It assists over 100 entities and more than 600 individuals by providing educational and consulting services, cultivating collaborations and networking, and acting as a catalyst for policy advocacy (Spiralis, n.d.[32]).
In terms of financial support, Česká spořitelna, one of the largest banks in Czechia, has extended funding for social enterprises until December 2025. Eligible businesses can benefit from investment loans, operating loans and overdrafts (Česká spořitelna, 2023[33]). Complementing this, the VIA Foundation focuses on fostering community engagement and philanthropy by empowering citizens to collaboratively improve their communities. The Foundation awards grants and provides training and tools to engaged citizens (VIA Foundation, n.d.[34]).
Support from the public sector
At the regional level, municipalities have implemented various initiatives to develop the social economy. For instance, the Pardubice Region provides subsidies to social economy entities, supporting both the establishment of new organisations and the development of existing ones. It engages in social procurement by placing responsible orders to social enterprises for services like catering, printing and advertising. Additionally, the region offers individual consultations with mentors and experts in social entrepreneurship and has established the Academy of Social Entrepreneurship, providing comprehensive education designed for social enterprises and those interested in social entrepreneurship (Parádní Kraj, 2021[9]). In the Moravian-Silesian Region, the medium-term plan for social services and activities (2024–26) includes support for the employment of people with disabilities through social enterprises. The regional government collaborates with private partners, such as the SINEC Cluster of Social Innovation and Enterprises, to distribute grants, organise training events and host fairs to promote social entrepreneurship (Šenková and Dítě, 2023[35]).
Support from the private sector
Private organisations at the regional and local levels play a pivotal role in supporting social economy entities in Czechia, complementing public sector initiatives. Established in 2013, the SINEC Cluster of Social Innovation and Enterprises is a regional network based in the Moravian-Silesian Region. It unites social enterprises and other actors within the social economy to foster collaboration and growth. SINEC's primary objectives include supporting the creation of new social enterprises, aiding the development of existing ones, and facilitating access to financial resources for expansion. The cluster also maintains a comprehensive catalogue of services and products offered by its members, enhancing visibility and market access. By engaging with policymakers and regional authorities, SINEC advocates for the interests of social enterprises and promotes social innovation tailored to local needs (National Cluster Association, n.d.[36]).
The South Moravian Innovation Centre (JIC) serves as a key innovation agency supporting entrepreneurs and start-ups in the South Moravian region. While not exclusively focused on social enterprises, JIC offers programmes that social entrepreneurs can benefit from. These include consultancy services, acceleration programmes, co-working spaces, and networking events. JIC's acceleration programme is structured in two phases: an initial phase of 2 to 6 months to validate the potential of an idea, followed by a second phase of up to 2 years dedicated to business development. Additionally, JIC Ventures provides pre-seed and seed investments to entrepreneurs, including those operating within the social economy sector (JIC, n.d.[37]).
Definition of public interest
In accordance with Article 146 of the Czech Civil Code (Czech Republic, 2012[38]), a legal entity is considered publicly beneficial if its mission, as set out in its founding legal document, is to serve the public good, provided that:
It is governed by persons of integrity;
Its assets originate from lawful sources;
Its property is used economically for public benefit purposes.
Additionally, under the Czech Income Tax Act (Czech Republic, 1992[39]), public benefit entities are those whose primary activity, as defined by their founding documents or applicable law, is not business-related. These include associations, trade unions, foundations, endowment funds, public benefit corporations, institutes, and various public bodies. Certain entities, such as business companies, Czech TV and radio, professional chambers (with exceptions) and family foundations, are excluded from this classification.
Economic activities
Under the Czech Income Tax Act, public benefit entities may engage in economic activities, provided these are secondary and support their primary public benefit mission. Such activities must not contravene specific legislation requiring a particular legal form (e.g. banks must be joint stock companies). The entity must also obtain the appropriate trade licence. Income from economic activities is fully taxable if it is not directly related to the entity’s primary mission.
Certain public benefit entities, such as foundations, endowment funds, public benefit corporations and social co-operatives, may use simplified statutory accounting in accordance with Article 9 of Act No. 563/1991 Coll. on Accounting (Czech Republic, 1991[43]). Under Article 38mb of the Czech Income Taxes Act, such entities are exempt from submitting a corporate income tax return if they have no taxable income or if all income is either tax-exempt or subject to final withholding tax.
Additionally, all registered associations are required to prepare and submit an annual activity report and final accounts (European Commission, 2023[40]). These obligations are stipulated in the Civil Code and Act No. 341/2005 Coll. on Public Non-Profit Institutions (Czech Republic, 2005[44]). The annual report must be submitted electronically to the competent Registration Court by 30 July each year. The report must detail the activities undertaken during the reporting year, their alignment with the organisation’s strategic priorities, the total donations received, other sources of income, and the overall financial balance of the association. However, there is no legal requirement for public dissemination or publication of this report.
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