Net pay from a DPP 2026
How much is left from an agreement to perform work after tax and contributions? The calculator computes net pay from a DPP for 2026 and 2025 based on whether you sign the taxpayer declaration and whether the pay exceeds the insurance limit.
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 DPP taxed?
The agreement to perform work (DPP) is the most common form of side income. You may work at most 300 hours per year for one employer. Taxation and contributions depend on two things: whether the employee signed the taxpayer declaration and whether the monthly pay exceeds the insurance participation limit of 25% of the average wage — CZK 12,000 in 2026 and CZK 11,500 in 2025.
Withholding or advance tax?
- • No declaration and pay below the limit → final withholding tax of 15%, no credits, and no social or health insurance is paid.
- • With a declaration → 15% advance tax with the basic credit and the child tax benefit (often the tax then comes out at CZK 0).
- • Pay above the limit (from CZK 12,000 in 2026) → insurance applies and the tax is advance tax.
Note: a company car benefit is added to the pay for these purposes — a DPP of CZK 10,000 plus a car benefit of CZK 6,000 reaches CZK 16,000 and therefore exceeds the limit, so insurance is paid.
Official sources
See also: net salary calculator and net pay from a DPČ.
Frequently asked questions
Up to what amount is no insurance paid on a DPP in 2026? +
The insurance participation limit for a DPP is 25% of the average wage — CZK 12,000 per month in 2026 (CZK 11,500 in 2025). Up to CZK 11,999 no social or health insurance is paid; from CZK 12,000 insurance participation arises.
How many hours can you work on a DPP? +
On an agreement to perform work you may work at most 300 hours per calendar year for one employer.
Withholding or advance tax on a DPP? +
Without a signed taxpayer declaration and with pay below the limit, a final withholding tax of 15% applies (no credits). With a declaration, 15% advance tax applies with the basic taxpayer credit. Above the limit the tax is always advance tax and insurance is paid.
Can withholding tax be refunded? +
Yes. Even after withholding tax, the employee may file a tax return after the year end, treat the withholding as an advance and claim credits — often getting the withheld tax back.
Is it worth signing the taxpayer declaration? +
If the DPP is your only income, yes. Signing the declaration lets you claim the basic taxpayer credit (CZK 2,570 per month), so ordinary pay often incurs no tax. The declaration can be signed with only one employer in a given month.
Employing people on agreements?
We keep track of limits, contributions and records for DPP and DPČ. Full-service payroll.
P&T Europe payroll services