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DPP and DPČ in 2026: Short Contracts Without the Surprises

For small and occasional jobs, Czech law has two agreements outside a normal employment contract. They are simple to use, but the limits and reporting rules decide whether insurance is due, and they changed again in 2026.

Next to the normal employment contract, the Labour Code knows two "agreements on work done outside an employment relationship" (dohody):

  • DPP (dohoda o provedení práce, agreement to complete a job): at most 300 hours a year with the same employer.
  • DPČ (dohoda o pracovní činnosti, agreement on work activity): on average at most half of the full working time, usually 20 hours a week, with no yearly limit.

Both must be in writing. Both are employment for tax and insurance purposes, so the company that uses them is an employer, with registrations and monthly reports.

The insurance limits in 2026

DPPDPČ
No social security or health insurance up to11,999 CZK a month4,499 CZK a month
From 202712,499 CZK a month4,999 CZK a month
Above the limitEmployee 7.1% social security and 4.5% health; employer 24.8% and 9%, as for a normal salary

The limit counts per employer and per month: several DPPs with the same employer are added together. Earning one crown above the limit makes the whole amount insured, not only the part above it. For a DPČ above the limit, health insurance is paid on at least the minimum wage, unless the state pays for the person (for example students or pensioners), so a small DPČ just above the limit leaves very little net.

The DPP limit is a quarter of the average wage, rounded; that is why it rises every year.

Reporting: every DPP is visible now

Since July 2024 employers must report also DPP workers who earn below the limit to the Czech Social Security Administration (ČSSZ). Since 2026 this happens in the new unified monthly employer report (jednotné měsíční hlášení zaměstnavatele, JMHZ): the employer reports every agreement, insured or not, every month by the 20th. From 1 July 2026 the worker must be registered at the latest the day before they start.

Not reporting a DPP worker can cost up to 5,000 CZK per person, and a missing registration more. A company that "only" has a few students on a DPP is an employer with the same reporting duties as a company with fifty staff.

Income tax

  • With the taxpayer's declaration (prohlášení poplatníka) signed with this employer, tax is withheld as an advance of 15%, and the monthly tax credit of 2,570 CZK applies. The worker can sign the declaration with only one employer for the same month.
  • Without a declaration, small DPP and DPČ incomes are taxed by a final 15% withholding tax in 2026, and the worker does not have to put them in a tax return (but may, to claim credits).
  • From 2027 the final withholding tax on employment income is abolished: all DPP and DPČ income is taxed by advances, which are settled through the annual settlement or the worker's own tax return.

What the worker is entitled to

  • Paid holiday since 2024, when the agreement lasts at least four weeks and the worker has worked at least 80 hours, counted from an assumed 20 hours a week.
  • Minimum wage: at least 22,400 CZK a month or 134.40 CZK an hour in 2026.
  • Rules on working hours, rest periods and surcharges for weekend or night work, and a written schedule given in advance.
  • No entry medical check is needed for low-risk work (since September 2025); it still applies for riskier work and for minors.

Common surprises

  • "It's only a DPP, so no paperwork." Every DPP is registered and reported every month.
  • "One crown over doesn't matter." Above the limit, insurance is due on the whole amount, from both sides.
  • Paying a director on a DPP. The work of a company director is paid as a director's fee, not under a DPP: see paying yourself from your s.r.o.
  • A foreign worker. Non-EU nationals need a valid work permission also for a DPP or DPČ, unless they have free access to the labour market.
  • Over 300 hours. A DPP that runs over the yearly hours must become a DPČ or an employment contract.

This guide is general information for 2026, not personal advice.

Official sources: Act No. 262/2006 Coll., Labour Code (§ 74–77); ČSSZ (agreements and the unified monthly employer report); VZP (health insurance on agreements 2026); Finanční správa.