DPP = Agreement to complete a job

  • is usually concluded for one-off activities
  • maximum of 300 hours per calendar year within one employer (CU)
  • social and health insurance for both employee and employer is paid from 10 001 CZK / month
  • personal income tax of 15% is paid unless the employee signs a taxpayer's declaration
  • an employee can only sign a personal income tax declaration with one employer in the whole Czech Republic

DPČ = Agreement to perform work

  • is concluded for a regular secondary activity of up to 20 hours per week
  • social and health insurance for both employee and employer is paid from CZK 4,000/month inclusive
  • 15% personal income tax is paid unless the employee signs a taxpayer's declaration
  • an employee can sign a personal income tax declaration only with one employer in the whole Czech Republic

The procedure for concluding a DPP/DPČ with an employee:

  • the employee must not have a concurrent employment relationship or another DPP/DPČ in the CU for the same nature of work

  • at the department, the relevant form DPP/DPČ with the employee is filled in with the obligatory annex "Information on the content of the legal relationship"

  • for an employee with the title of dc. or prof., a completed REDOP questionnaire must be submitted together with the DPP/DPČ

  • the DPP/DPČ with the relevant signatures and the mandatory annex will be sent by the department at least 14 days before the planned start of the agreement to the HR Division

  • at the end of the calendar month in question, the establishment shall ensure that the schedule and records of the DPP/DPČ are submitted to the HR Division (without this, the DPP/DPČ cannot be reimbursed)

A DPP/DPČ agreed with an employee under 18 years of age:

  • the minor must undergo an initial occupational health examination:

    • workplace pre-fills the request for examination - Medical Help, VFN (category 3 only)

    • for category 1, the consent of the general practitioner for children and adolescents is sufficient

  • the minor must provide an affidavit that he/she does not have any other employment relationship within the whole country for the duration of the period of the DPP/DPČ
  • if the minor is 15 years of age, he/she is obliged to provide proof of having completed primary education