Work activity agreement (DPČ) in Czechia 2026: limits, contributions, and how it differs from the DPP

When a company needs someone for regular but limited work — a few hours of help each week, seasonal tasks, or a steady part-time job — it often reaches for a work activity agreement, known in Czech as the dohoda o pracovní činnosti (DPČ). It is more flexible than a standard employment contract, yet it allows considerably more hours than the agreement to complete a job (DPP).

The rules around the DPČ have shifted in recent years, and some have applied to agreements since 2024 — paid leave, for instance. For 2026, two figures matter most: how many hours you may work under the agreement, and from what level of pay contributions start. We cover both below, including how it differs from the agreement to complete a job.

What the work activity agreement is

The work activity agreement is governed by the Czech Labour Code (Act No. 262/2006 Coll.), Section 76. It must always be in writing and should state the agreed work, the agreed scope of working time, and the period for which it is concluded. Compared with a standard employment contract it is administratively simpler, but it is not without limits — the law sets a clear ceiling.

Under a DPČ you may not work more than half of the standard weekly working time on average. With a usual 40-hour week that means an average of 20 hours per week. The key words are "on average": compliance is assessed over the whole period for which the agreement is concluded, but at most over 52 weeks. You can therefore work more in one week as long as you balance it with less in another.

When contributions apply

One figure decides the contributions — the qualifying income (rozhodný příjem). For 2026 it is CZK 4,500 per month, unchanged from last year. If the monthly pay stays below this amount, it counts as so-called small-scale employment and no social or health insurance is paid from it. As soon as the pay reaches or exceeds CZK 4,500, contributions are due just as in regular employment.

The rates are the standard ones. The employee pays 7.1% for social and 4.5% for health insurance, i.e. 11.6% of the pay. The employer adds a further 24.8% for social and 9% for health insurance. Example: on pay of CZK 10,000 the employer withholds CZK 1,160 from the employee and pays an extra CZK 3,380 on top, so the total cost of the work rises to CZK 13,380. Note that small-scale employment does not solve health insurance: if the person is not insured elsewhere (another job, a trade licence, or the state), they must arrange it themselves.

Tax on the pay

Besides the contributions, income tax of 15% is withheld from the pay. If the employee signs the taxpayer's declaration with the employer, advance tax applies and they can use tax reliefs (such as the basic taxpayer relief), so the net pay tends to be higher. If they do not sign it and the monthly pay does not exceed the qualifying income of CZK 4,500, withholding tax is deducted instead. The declaration can be signed with only one employer at a time.

Paid leave even under an agreement

Since 2024, employees working under an agreement — including a DPČ — are entitled to paid leave. The conditions are that the agreement with the same employer runs continuously for at least four weeks (28 days) in the calendar year and the employee works at least four times the so-called notional weekly working time, which is 20 hours for agreements — that is, at least 80 hours. Leave is then calculated by the same mechanism as in employment, only from this notional figure.

How it differs from the agreement to complete a job

Both agreements sit outside standard employment, but they aim at different things. The agreement to complete a job (DPP) is built for a smaller, occasional scope — the limit is 300 hours a year per employer, and in 2026 contributions start only from the higher threshold of CZK 12,000 per month. The DPČ, by contrast, has no annual hour cap but a running one — an average of 20 hours a week — and contributions apply from CZK 4,500.

In short: the DPP suits occasional or one-off work with lower pay, the DPČ suits regular cooperation of a larger scope. If you need someone to work long-term and for more hours, the DPČ makes sense — and once the scope outgrows even its ceiling, a standard employment contract is the next step. How to approach your first hire is covered in the article on hiring your first employee, and the minimum hourly pay the agreement must respect is explained in the piece on the minimum and guaranteed wage.

Conclusion

The work activity agreement is a practical tool for regular work of a smaller scope: up to 20 hours a week on average, with contributions from pay of CZK 4,500 and an entitlement to paid leave once the conditions are met. Before signing, be clear about the expected scope and pay — they determine whether it will be small-scale employment or whether you will pay contributions. Set up correctly, the DPČ is a simple and fair way to bring a capable person into the company.

Frequently asked questions

How many hours can you work under a DPČ?

Under a work activity agreement you may work on average at most half of the standard weekly working time, usually 20 hours a week. Compliance is assessed over the whole duration of the agreement, at most over 52 weeks. In a single week you can therefore work more, as long as you balance it with less at another time.

From what pay are contributions due under a DPČ in 2026?

The qualifying income is CZK 4,500 per month. If the pay stays below this amount, it is small-scale employment and no social or health insurance is paid. From CZK 4,500 upwards, contributions are due just as in regular employment — 11.6% for the employee and a further 33.8% for the employer.

What is the difference between a DPČ and a DPP?

The DPP has a limit of 300 hours a year per employer, and in 2026 contributions apply only from pay of CZK 12,000 per month. The DPČ has no annual hour cap but an average of 20 hours a week, and contributions apply from CZK 4,500. The DPP suits occasional work, the DPČ regular cooperation of a larger scope.