DPP in 2026: contributions, the CZK 12,000 limit and the end of the notified regime

The agreement to perform work (DPP) remains the most popular form of casual work, but the contribution rules have changed significantly in recent years. Here is what applies to a DPP in 2026.

The decisive amount for insurance participation for a DPP in 2026 is CZK 12,000 per month (25% of the average wage of CZK 48,967, rounded down to whole five hundreds). What matters is the total DPP income from one employer per calendar month: - up to and including CZK 11,999 no insurance is paid — the DPP carries no social or health insurance, - from CZK 12,000 (inclusive) upwards it is paid — participation in sickness and pension insurance arises. When insured, the employee pays 7.1% for social and 4.5% for health insurance, the employer 24.8% and 9%. The threshold is assessed separately each month.

Originally, from 2025 a two-limit system was to apply with a so-called notified-agreement regime, under which one employer could use a higher threshold. However, this regime was abolished before it ever took effect. Since 1 January 2025, uniform rules therefore apply to all DPPs — a single decisive amount (25% of the average wage) with no distinction between "notified" and "unnotified" agreements. This remains the same in 2026.

- Without a signed taxpayer declaration and with income up to CZK 12,000: a 15% withholding tax is deducted (separate tax base). The income does not enter the annual reconciliation — you do not have to file a tax return because of it. - With a signed declaration, or with income from CZK 12,000: advance tax of 15% applies and tax credits can be claimed. The tax threshold for withholding tax on a DPP is tied to the same decisive amount of CZK 12,000.

- Under a DPP you may work at most 300 hours per calendar year for one employer. - The employer registers the DPP worker and reports contributions and income — from April 2026 via the unified monthly employer report (JMHZ).

For an agreement on work activity (DPČ), the decisive income for insurance participation in 2026 is CZK 4,500 per month, and the scope of work is limited to an average of half of the set weekly hours (usually 20 hours per week).

Since 2024, agreement workers are also entitled to holiday — see our separate article on holiday for agreements. Quick estimate: net pay from a DPP and from a DPČ. Source: Czech Social Security Administration — DPP rules from 1 January 2025. Want your agreements and contributions handled without worry? We will take care of your payroll, agreements included.