DPP 2026: the 12,000 Kč Limit and the Monthly Income Report

Taking on a seasonal helper? The agreement to perform work (dohoda o provedení práce, DPP) remains the simplest way for a self-employed person to legally pay for help. But the rules have changed so often in recent years that even many accountants are confused: first the announced "notified agreement" regime, then its abolition before it even took effect, plus a mandatory monthly income report. This article summarises exactly what applies in 2026, with figures verified against the ČSSZ (Czech Social Security Administration).

If you're still deciding between a DPP and a DPČ (agreement on work activity), start with our overview of the differences between DPP and DPČ. Here we focus on the specific amounts and obligations for 2026.

The Decisive Amount for 2026: Contributions Are Paid Only from 12,000 Kč

Since 1 January 2025, a uniform rule has applied to DPPs: participation in sickness (and therefore also pension) insurance arises in a month in which the remuneration from a single employer reaches 25 % of the average wage, rounded down to whole five hundreds. This is confirmed by the ČSSZ in its information on the insurance participation rules from 1 January 2025.

The average wage for 2026 is 48,967 Kč (see the overview of the most important social security figures for 2026 on the ČSSZ website). From that follows:

The limit is assessed per calendar month and separately for each employer. If a worker has several DPPs with different companies, each is measured against the 12,000 Kč limit independently.

What Exceeding the Limit Costs

Once the remuneration reaches the decisive amount, contributions on dependent activity are paid at standard rates. The employer pays 24.8 % on social insurance from the assessment base (rates per the ČSSZ for 2026), plus 9 % on health insurance.

For an agreement on work activity (DPČ), a different threshold applies: the decisive income for participation in sickness insurance remains at 4,500 Kč per month for 2026 as well (also per the ČSSZ figures for 2026).

The Notified Agreement Regime: Abolished Before It Took Effect

During 2024, employers were preparing for the so-called notified agreement regime, a system under which only the first employer to notify the agreement to the ČSSZ would "reserve" the higher limit. The regime was to start on 1 January 2025, but an amendment to the Sickness Insurance Act abolished it before it took effect.

Instead, the simple rule described above applies: one limit of 25 % of the average wage, assessed separately for each employer. So if you come across older guides describing the notified agreement, reserving the limit with the first employer, or an aggregate limit of 40 % of the average wage across employers, these are rules that never took effect. A detailed explanation is in the ČSSZ information on the rules from 1 January 2025.

What Remains: the Monthly Income Report for All DPPs

The abolition of the notified agreement doesn't mean the end of administration. Since 1 July 2024, an obligation has applied that covers absolutely every DPP, even one worth a few hundred korunas a month:

The report is mandatorily electronic. It can be filed in two ways: through payroll software that can communicate with the ČSSZ, or manually via the electronic form on the ČSSZ ePortal. Paper form is not permitted.

The report also serves to notify the start and end of employment of each DPP worker. A separate start-of-employment notification is not filed for uninsured DPPs; everything goes through a single form.

A Self-Employed Person Taking On Their First Helper: Step by Step

If you haven't employed anyone so far, several registrations await you before the first payout. We described the complete set of employer obligations in our article on the first employee; here's the shortened procedure for a DPP:

You only deal with the employee's health insurance company registration in months when the remuneration reaches the decisive amount; for a DPP permanently below the limit, nothing is paid to the health insurer.

The Most Common Mistakes in Practice

Three situations come up repeatedly in entrepreneurs' questions, so watch out for them:

A forgotten report for a "small" agreement. The most common misconception: an agreement for 3,000 Kč a month, no contributions, so there's nothing to report. Not true – the income report is filed for every DPP regardless of the remuneration. The ČSSZ initially did not impose sanctions, but for prolonged and repeated non-compliance it explicitly anticipates them.

Remuneration "just above" the limit. Remuneration of 12,000 Kč instead of 11,999 Kč means contributions from the whole amount, i.e. a cost thousands of korunas higher. If you're agreeing monthly remuneration around the threshold, calculate both options in advance.

Mixing up the hours and money limits. The limit of 300 hours a year and the limit of 12,000 Kč a month are two independent rules. An agreement can hit the hours ceiling even at low remuneration, and vice versa.

Summary for 2026

• The decisive amount for contributions from a DPP is 12,000 Kč per month with a single employer (25 % of the average wage of 48,967 Kč).
• Below 12,000 Kč, no social or health insurance is paid; once the limit is reached, contributions are paid from the entire remuneration.
• The notified agreement regime was abolished before taking effect – no reserving of the limit, no aggregate limit across employers.
• The monthly electronic DPP income report by the 20th day of the following month applies to all agreements, including uninsured ones.
• For DPČ, the decisive income remains 4,500 Kč per month.

Pay for casual helpers, materials for the season, small purchases – just photograph each document and send it via WhatsApp. DokladBot extracts it, files it, and prepares the paperwork for your accountant, so you're not digging for anything at the end of the month.