DPP and DPČ agreements

Work outside standard employment

The DPP (dohoda o provedení práce, an agreement to complete a job) and the DPČ (dohoda o pracovní činnosti, an agreement to perform work) are the two civil-law agreements Czech law allows alongside an ordinary employment contract. They are common for short, occasional or side work. The take-home on them is worked out differently from a standard salary, so this page — and the calculator above — treats them on their own.

When insurance is due

On an agreement, social and health insurance are due only once the monthly payment reaches a threshold — and that threshold is tested per employer. For a DPP it is 12 000 Kč a month; for a DPČ it is 4 500 Kč. Below the threshold from a single employer, no social or health insurance applies to that agreement, so the contributions simply do not appear in the breakdown. At or above it, the ordinary employee insurance is charged.

The DPP threshold is not an arbitrary round number — it is set at a quarter of the average wage and then rounded, which is why it sits at 12 000 Kč for 2026.

Which tax applies — and what actually decides it

This is the part that is easy to state wrongly. An agreement can be taxed in one of two ways: a flat withholding tax (srážková daň) of 15 %, which is final and settles the tax there and then; or the ordinary advance tax (zálohová daň), which lets you apply the personal credit (about 2 570 Kč a month) and the child tax allowance, exactly as a normal salary does.

Which one applies does not turn on your income alone. It turns on whether you have signed a tax declaration (prohlášení k dani) with that employer. With a declaration signed, the ordinary advance path — with the credits — applies at any income. Without one, the flat 15 % withholding applies to a low-value agreement. So the same payment can be taxed either way depending on that single form, which is why the calculator above asks about it rather than guessing from the amount.