Dohoda o pracovní činnosti (DPČ) — a second type of agreement, designed for more regular work than a one-off job.
How it is different from DPP
- Time limit: an average of 20 hours per week, while DPP has a limit of 300 hours per year.
- Deduction threshold: 4,500 CZK per month compared to 12,000 CZK for DPP. This means contributions start much earlier.
- Tax: only zálohová daň (advance tax). There is no option with srážková daň (withholding tax), like with DPP without a declaration.
The thresholds, like in DPP, are calculated for each employer separately and are not added together. When the threshold is reached, the employee pays 11.6%, and the employer pays 33.8%.
Vacation
From 01.01.2024, vacation is available for agreements: the agreement must last at least 4 weeks and at least 80 hours must be worked.
The employer submits a notification by the 20th day of the following month; the penalty is up to 50,000 CZK.
