Payroll Accounting
Holiday for DPP and DPČ agreements in 2026: when it arises and how to calculate it
Tým P&T Europe Services 7/16/2026 7 min
Since 2024, workers on agreements are also entitled to holiday. We explain the conditions (28 days and 80 hours), the fictitious 20-hour week and the calculation — valid in 2026 too.
Table of Contents
Since 1 January 2024, the Czech Labour Code also grants paid holiday to employees working under an agreement to perform work (DPP) or an agreement on work activity (DPČ). The rule applies unchanged in 2026, yet many employers still overlook it. Unused holiday is paid out when the agreement ends, so a mistake can be costly.
When the entitlement arises
An agreement worker becomes entitled to holiday for a calendar year when two conditions are met at the same time:
- the agreement continuously lasted at least 28 calendar days in that year,
- the employee worked at least 80 hours during it, i.e. four times the fictitious weekly working time (including qualifying substitute periods).
Both conditions must be met simultaneously. They are assessed separately for each calendar year and for each agreement.
The fictitious 20-hour week
Agreement workers have no fixed contracted hours, so the law (Section 77(8) of the Labour Code) introduces — solely for holiday purposes — a fictitious weekly working time of 20 hours. Both the 80-hour condition and the calculation are derived from it.
How to calculate the holiday
The same formula as for employees applies, only with the fictitious 20-hour week:
- whole multiples of the fictitious weekly time worked ÷ 52 × 20 × holiday allowance (in weeks),
- the result is rounded up to whole hours.
The holiday allowance is at least 4 weeks; where the employer grants 5 weeks, use five.
Example
A DPP worker works 300 hours in a year and the agreement lasts more than 28 days:
- whole multiples of the fictitious weekly time: 300 ÷ 20 = 15,
- holiday: 15 ÷ 52 × 20 × 4 = 23.08 → rounded up to 24 hours.
So 300 hours worked create an entitlement to 24 hours of holiday.
Taking and paying out holiday
Holiday can be taken if the work schedule allows. With DPP, where work is often not scheduled into fixed shifts, unused holiday is in practice paid out at the end of the agreement as wage compensation at average earnings (Section 222 of the Labour Code).
Watch out for
- Without records of hours worked, holiday cannot be calculated correctly — track hours for each agreement.
- Certain substitute periods count towards worked time within the statutory scope.
- The entitlement is assessed separately for each calendar year; any unused holiday is settled when the agreement ends.
You can estimate the net pay in our calculators for net pay from a DPP and from a DPČ. A full overview of the changes is provided by the Czech Ministry of Labour.
Processing agreements including holiday requires accurate records and correct calculation. If you would rather not worry about it, we are happy to take over your entire payroll.
Legal Notice
This article is for informational purposes only and does not replace professional legal or tax advice. Information is processed according to Czech law valid at the date of publication. We always recommend consultation with an expert for specific situations.
About Author
TPES
Tým P&T Europe Services
Specialists in payroll accounting, HR and accounting
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