DPP and DPČ in 2026: a complete guide to differences, limits and updates

Work agreements outside of employment — the agreement to complete a work task (DPP) and the agreement on work activity (DPČ) — are among the most widely used forms of employment in the Czech Republic. They are popular both with employers who need a flexible workforce and with workers who want to earn extra income alongside their main job, studies or self-employment.

2026 has brought several important changes in the area of work agreements, affecting limits, contributions and administrative obligations. This article provides a complete overview of the current rules for DPP and DPČ, their key differences and practical advice for both employers and workers.

Key differences between DPP and DPČ

Before diving into the details of the 2026 changes, let's recap the fundamental distinctions between the two types of agreements as regulated by the Labour Code (Act No. 262/2006 Coll.).

DPP – Agreement to Complete a Work Task

DPP is intended for work of a limited scope. The key restriction is an annual cap of 300 hours with a single employer. This limit applies per calendar year and cannot be exceeded even when multiple DPP agreements are combined with the same employer.

DPČ – Agreement on Work Activity

DPČ is suitable for regular work of a smaller scope. Working hours must not exceed, on average, half of the standard weekly working hours — typically 20 hours per week. The average is assessed over the entire duration of the agreement, up to a maximum period of 52 weeks.

Changes for 2026 in the area of DPP and DPČ

2026 has brought several significant changes that build on the consolidation package and the gradual reform of work agreements initiated in previous years.

New thresholds for social and health insurance contributions

One of the most significant changes in recent years was the introduction of a new system for monitoring DPP remuneration for the purposes of social and health insurance contributions. The following rules apply for 2026:

DPP with a single employer:

• If the monthly remuneration with a single employer does not exceed the designated threshold amount, no social or health insurance contributions are due
• The threshold amount for 2026 is 25% of the average wage (rounded)

DPP combined across multiple employers:

• The combined total of remuneration from all DPP agreements with different employers is also monitored
• If the total exceeds the designated threshold amount (40% of the average wage), a contribution obligation arises

DPČ:

• For DPČ, social and health insurance contributions are governed by a threshold of CZK 4,000 per month (for 2026)
• If the remuneration is below CZK 4,000, no contributions are due

Entitlement to annual leave

Since 2024, employees working under a DPP or DPČ have been entitled to annual leave under the same conditions as employees in a standard employment relationship. This rule remains unchanged in 2026.

The entitlement to annual leave arises if:

• The agreement ran continuously for at least 4 weeks (28 calendar days) within the given calendar year
• The employee worked at least 80 hours (four times the notional weekly working time of 20 hours)

Minimum wage and guaranteed wage

With effect from 1 January 2026, the minimum wage was increased. This change also applies to remuneration under DPP and DPČ agreements, which must not fall below the minimum wage calculated on a per-hour basis.

For 2026, the minimum hourly wage is set at the level established by government regulation. The current minimum wage can be found on the Ministry of Labour and Social Affairs website.

Employer's information obligation

An employer is required to inform employees working under a work agreement in writing about:

• The name and registered address of the employer
• A more detailed description of the type and place of work
• The amount of annual leave and how it is determined
• The duration and conditions of any probationary period
• The procedure for terminating the agreement
• Professional development, if provided by the employer

This obligation has been in place since 2023 and remains unchanged in 2026. The information must be provided within 7 days of the start of work.

When OSVČ use DPP/DPČ for helpers

Many OSVČ eventually find themselves in a situation where they need extra helping hands. DPP and DPČ offer a flexible and administratively simpler alternative to a full-time employment contract.

When DPP is the right choice

• One-off projects – you need help with a specific task (stocktaking, moving, event preparation)
• Seasonal work – short bursts of help during a busy season (gardening, agriculture, Christmas markets)
• Specialist collaboration – short-term work with a specialist (graphic designer, programmer, translator)
• Occasional assistance – ad hoc administrative or manual help

When DPČ is the better option

• Regular part-time help – regular work for a few hours a week (shop assistant, cleaner)
• Long-term collaboration – if you need a helper for an extended period with a regular scope of work
• Work exceeding 300 hours – when there is a risk of exceeding the annual limit under a DPP

Obligations of OSVČ as an employer

When you, as an OSVČ, hire a worker under a work agreement, you must:

Tax aspects of DPP and DPČ

The taxation of remuneration from work agreements has its own specifics that are important to understand both from the employer's and the worker's perspective.

Withholding tax vs. advance tax

15% withholding tax applies if:

• The employee has not signed a tax declaration (the so-called pink form)
• The gross monthly remuneration does not exceed CZK 10,000

In this case, the employee's tax liability is settled by the withholding and the remuneration does not need to be included in a tax return (though the employee may voluntarily include it in a return and claim tax relief).

Advance tax applies if:

• The employee has signed a tax declaration, or
• The gross remuneration exceeds CZK 10,000 per month

Impact on the worker's tax return

Employees working under a DPP/DPČ should be aware that:

• Income from work agreements is classified as income from dependent activity (Section 6 of the Income Tax Act)
• If the employee received income from multiple employers during the year and cannot undergo annual tax reconciliation, they must file a tax return
• In the tax return, they can claim tax relief (personal allowance, student relief, child tax credit, etc.)
• Income taxed by withholding tax does not have to be included in a tax return (but may be included voluntarily)

Social and health insurance contributions — overview for 2026

Contributions from DPP and DPČ in 2026:

Social insurance (if remuneration exceeds the threshold amount):

• Employee: 7.1% (of which 6.5% pension insurance + 0.6% sickness insurance)
• Employer: 24.8%

Health insurance (if remuneration exceeds the threshold amount):

• Employee: 4.5%
• Employer: 9%

DPP/DPČ and self-employment (OSVČ) — working both at once

Many people combine work under a DPP/DPČ with running their own business as an OSVČ. This is perfectly legal and common, but it is important to know the rules.

Combining OSVČ status with DPP/DPČ

• An OSVČ may simultaneously work under a DPP or DPČ with another employer
• Income from work agreements is taxed as income from dependent activity (Section 6), while income from self-employment is taxed as income from independent activity (Section 7) — the flat-rate expense deduction does not apply to it
• If an OSVČ has income from both self-employment and a DPP/DPČ, they must file a tax return
• Social and health insurance contributions from self-employment and from work agreements are handled independently

Can an OSVČ employ themselves?

Practical tips for working with DPP and DPČ in 2026

For employers

1. Track working hours – for DPP, check that you are not exceeding 300 hours per year
2. Keep records of hours worked – maintaining records is a statutory requirement
3. Monitor threshold amounts – exceeding the contribution limit increases your costs
4. Put the agreement in writing – a verbal agreement is invalid
5. Inform employees – fulfil your information obligation within 7 days
6. Register employees – the reporting obligation to the District Social Security Administration applies to all DPP agreements

For workers

1. Consider signing the tax declaration – if the work agreement is your only or main source of income, you will save on tax
2. Track your combined remuneration – if you have multiple DPP agreements, keep an eye on the total for contribution purposes
3. Keep your certificates – you will need certificates of income for your tax return
4. Check the impact on social benefits – income from work agreements may affect your entitlement to certain benefits
5. Monitor hours worked – to avoid exceeding the 300-hour limit with a single employer

Frequently asked questions (FAQ)

Can I have multiple DPP agreements at the same time?

Yes, you can have several DPP agreements with different employers running simultaneously. The 300-hour annual limit applies separately to each employer. However, do pay attention to the combined total of remuneration from all DPP agreements for the purposes of social insurance contributions.

What is the difference between DPP and DPČ in terms of entitlement to sickness benefit?

Entitlement to sickness benefits only arises if the work agreement results in participation in sickness insurance (i.e. the remuneration exceeds the threshold amount). The same rules apply to both DPP and DPČ — if contributions are paid, you are entitled to sickness benefit, nursing allowance and other benefits.

Do I have to pay social and health insurance from a DPP?

It depends on the amount of remuneration. If the remuneration for a calendar month does not exceed the designated threshold amount (with a single employer), no contributions are due. Threshold amounts change every year in line with the average wage. The current limits for 2026 can be found on the ČSSZ website.

Does work under a DPP count towards pension entitlement?

Yes, but only for months in which the DPP resulted in participation in pension insurance (i.e. the remuneration exceeded the threshold amount and contributions were paid). Months without insurance participation do not count towards the insurance period for pension entitlement purposes.

Can I work under a DPP while on parental leave?

Yes, working under a DPP is not incompatible with receiving parental allowance. Income from a DPP has no effect on the amount of or entitlement to parental allowance. The same applies to DPČ.

What is the situation with DPP and registration at the job centre?

A job seeker registered at the job centre may work under a DPP, provided the monthly remuneration does not exceed half of the minimum wage. Exceeding this limit results in removal from the register. For more details, visit the MPSV website.

Does the minimum wage apply to DPP/DPČ?

Yes. For every hour worked under a DPP or DPČ, the employee must receive remuneration of at least the minimum hourly wage. For 2026, the minimum wage is set by government regulation. The current rate can be found on the MPSV website.

Can an employer terminate an agreement immediately?

Both parties may terminate the agreement by mutual consent on an agreed date. The notice period is 15 days and begins on the day the notice is delivered. Immediate termination is only possible in cases specified by the Labour Code (e.g. a final conviction for an intentional criminal offence). Since 2023, an employer must, upon the employee's request, provide written reasons for giving notice to terminate a DPP/DPČ.

Summary of DPP and DPČ changes for 2026

2026 continues the trend of tightening the rules for work agreements outside of employment. Here are the key points to remember:

• New threshold amounts for social and health insurance contributions linked to the average wage
• The ongoing obligation to register DPP employees for insurance participation with the District Social Security Administration
• Entitlement to annual leave for employees working under work agreements (introduced from 2024)
• An increase in the minimum wage affecting the minimum hourly rate of pay
• The employer's information obligation towards employees working under work agreements