Dohoda o provedení práce (DPP) — the most common way to have a side job in Czechia.
Two numbers you need to know
- 300 hours per year with one employer — the time limit;
- 12,000 CZK per month — the threshold after which deductions start (in 2025 it was 11,500 CZK).
The thresholds are calculated for each employer separately and are not added up between employers. This means two agreements for 10,000 CZK at different companies do not count as 20,000 CZK for the threshold, but as 10,000 CZK twice.
A myth that survived until 2026
The oznámené dohody system with two limits (25% and 40%) never worked — it was canceled by law č. 163/2024 Sb. before it took effect. From 01.01.2025, there is one limit for all DPPs. If an article tells you about two systems, it is two years out of date.
Taxes and contributions
- without a signed prohlášení poplatníka (taxpayer's declaration) — withholding tax of 15%;
- with a signed one — advance tax;
- when the threshold of 12,000 CZK is reached, the employee pays 11.6%, and the employer pays 33.8%.
Vacation days exist for agreements too
From 01.01.2024, vacation days are also available for agreements — if the agreement lasted at least 4 weeks and at least 80 hours were worked.
The employer must submit a notification by the 20th day of the following month; the penalty for non-compliance is up to 50,000 CZK.
