DPP in the Czech Republic in 2026: Limits, Taxes and Insurance
DPP in the Czech Republic in 2026 remains a common option for part-time, seasonal and short-term work. Its official Czech name is dohoda o provedení práce, but after the first mention it is usually referred to simply as DPP.
The key insurance threshold in 2026 is 12,000 CZK gross per month from one employer. Earnings up to 11,999 CZK follow different social, health insurance and tax rules than earnings of 12,000 CZK or more.
The 12,000 CZK threshold is not a maximum salary. The main employment limit for DPP is a maximum of 300 hours per calendar year with the same employer.
DPP limits in the Czech Republic in 2026
An employee may work a maximum of 300 hours per calendar year under DPP for one employer. If several DPP agreements are signed with the same employer, the hours are added together.
The 300-hour limit is calculated separately for different employers. A person may therefore work up to 300 hours for one employer and another 300 hours for a different employer.
DPP must be concluded in writing. In 2026, the minimum wage is 22,400 CZK per month or 134.40 CZK per hour for a standard 40-hour working week. Current employment rules are published by the Czech Ministry of Labour and Social Affairs.
When do you pay social and health insurance?
For DPP in 2026, the decisive monthly income is 12,000 CZK from one employer.
- up to 11,999 CZK: the DPP normally does not create participation in social and public health insurance;
- from 12,000 CZK: social and health insurance contributions become payable.
If you have several DPP agreements with the same employer, their monthly earnings are combined. Earnings from DPP agreements with different employers are not combined for this threshold.
The 12,000 CZK insurance threshold is confirmed by the Czech Social Security Administration and VZP.
How much insurance is deducted from DPP?
Once the DPP reaches the insurance threshold, the employee normally pays 7.1% of the assessment base in social insurance and 4.5% in public health insurance. The employer pays additional contributions from its own funds.
If the employee is subject to the minimum health-insurance assessment base and their insured monthly income is below the minimum wage, an additional health-insurance payment may be required. Some groups, including certain state-insured persons, are exempt from this minimum.
If your DPP income stays below 12,000 CZK, the agreement itself does not provide public health insurance as insured employment. You therefore need another legal basis for health coverage where Czech public insurance rules apply.
How is DPP taxed in 2026?
Tax treatment depends mainly on whether you have signed the taxpayer declaration with the employer.
Without a signed declaration, DPP income up to 11,999 CZK per month is generally subject to 15% withholding tax. From 12,000 CZK, advance income tax is used instead.
If you sign the taxpayer declaration, advance tax applies and available tax credits can be used. The declaration can be active with only one employer for the same period.
The 2026 DPP tax threshold and current rules are confirmed by the Czech Financial Administration.
Do DPP workers receive paid holiday?
Yes. A worker may become entitled to paid holiday when the DPP relationship continues for at least 28 calendar days and at least 80 hours are counted for holiday purposes during the calendar year.
For calculating holiday entitlement under DPP, a notional working week of 20 hours is used. During paid holiday, compensation is based on the employee’s average earnings.
The conditions are explained by the Ministry of Labour.
Sick leave and pension insurance under DPP
In months when DPP income reaches at least 12,000 CZK, the employee participates in sickness and pension insurance. This may create entitlement to sickness-related benefits if the other statutory conditions are also met.
When earnings remain below the threshold, that month of DPP does not normally count as insured employment for sickness and pension insurance purposes.
Can foreigners work under DPP?
A foreign national may work under DPP only if their immigration and employment status gives them the right to perform that work in the Czech Republic.
DPP cannot be used as the employment basis for obtaining an employee card, Blue Card or Czech work permit. For an employee card, a standard employment contract or qualifying DPČ agreement is required instead. This restriction is stated by the Ministry of Labour and Social Affairs.
The two numbers to remember for DPP in the Czech Republic in 2026 are 300 hours per year with one employer and 12,000 CZK per month as the insurance threshold. Before accepting a DPP, check not only the gross pay but also your tax declaration, health insurance status and right to work in the Czech Republic.