Net pay from a DPČ 2026
How much is left from a work activity agreement after tax and contributions? The calculator computes net pay from a DPČ for 2026 and 2025 based on the amount, the taxpayer declaration and insurance participation.
Inputs
Other
Taxable non-cash benefit — raises the base for tax and insurance.
E.g. garnishment, savings, loan — subtracted from the net salary.
Net monthly salary
— Kč
Employee deductions breakdown
- Gross salary
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- Social insurance
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- Health insurance
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- Tax advance (15%)
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- Tax credits
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- Tax after credits
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- Net salary
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Employer costs
- Social insurance (24.8%)
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- Health insurance (9%)
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- Total employer cost
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Parameters for 2026
Values used match the legislation valid for the selected year.
How is a DPČ taxed?
Under a work activity agreement (DPČ) you may work on average at most half of the standard weekly hours (usually 20 hours per week). The key figure is the decisive income for sickness-insurance participation — CZK 4,500 per month in both 2025 and 2026 (it was CZK 4,000 until the end of 2024). From that threshold, social and health insurance is paid from the DPČ.
Small-scope employment
If the agreed monthly pay is below CZK 4,500 (or was not agreed), it is small-scope employment. Insurance participation then arises only in the months when the actual income reaches CZK 4,500 — in other months no social or health insurance is paid. Conversely, if the agreed pay is CZK 4,500 or more, it is not small-scope: the employee is insured for the whole term of the agreement and contributions are paid even in a month when income drops below CZK 4,500. In the calculator this is controlled by the "Small-scope employment" checkbox.
Calculation from an hourly wage
The calculator can also compute pay from an hourly rate and the number of hours worked. Switch the input to "Hourly × hours", enter CZK/h and hours per month — the gross monthly pay is derived automatically. On a DPČ you may work on average at most half of the standard weekly hours (usually around 20 hours per week, assessed on average over the term of the agreement, up to 52 weeks).
Withholding or advance tax?
- • No declaration and pay up to the decisive income → final withholding tax of 15% (no credits). No insurance is paid.
- • Pay from the decisive income (CZK 4,500 in 2026) → insurance applies and advance tax is used.
- • With a declaration → 15% advance tax with the basic credit and possibly the child tax benefit.
Official sources
See also: net salary calculator and net pay from a DPP.
Frequently asked questions
Up to what amount is no insurance paid on a DPČ? +
The decisive income for sickness-insurance participation on a DPČ is CZK 4,500 per month (in both 2025 and 2026; it was CZK 4,000 until the end of 2024). For small-scope employment (agreed pay below CZK 4,500) no social or health insurance is paid up to CZK 4,499, and participation arises from CZK 4,500. If it is not small-scope employment (agreed pay of CZK 4,500 or more), the employee is insured for the whole term and contributions are paid even in a month with income below CZK 4,500.
What is small-scope employment on a DPČ? +
Small-scope employment is an agreement where the agreed monthly pay is below the decisive income (CZK 4,500), or was not agreed at all (Section 7 of Act No. 187/2006 Coll.). For such an agreement, insurance participation — and therefore social and health insurance — arises only in the months when the actual income reaches CZK 4,500. In the calculator this is toggled by the "Small-scope employment" checkbox.
How do I calculate net pay from a DPČ using an hourly wage? +
Switch the pay input to "Hourly × hours" and enter the hourly rate (CZK/h) and the number of hours worked per month. The calculator derives the gross monthly pay and computes net pay after tax and contributions. On a DPČ you may work on average at most half of the standard weekly hours (usually around 20 hours per week).
How much can you work on a DPČ? +
On a work activity agreement you may work on average at most half of the standard weekly hours — usually around 20 hours per week (assessed on average over the term of the agreement, up to 52 weeks).
What is the difference between a DPČ and a DPP? +
A DPP has an insurance limit tied to 25% of the average wage (CZK 12,000 in 2026) and a cap of 300 hours per year. A DPČ has a lower threshold (decisive income of CZK 4,500) but allows regular work up to half of full-time hours. Taxation works similarly for both.
Withholding or advance tax on a DPČ? +
Without a taxpayer declaration and with pay up to the decisive income, a final withholding tax of 15% applies (no credits). From the decisive income, or with a signed declaration, 15% advance tax applies with the basic taxpayer credit.
Employing people on agreements?
We keep track of limits, contributions and records for DPP and DPČ. Full-service payroll.
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