Dohoda o provedení práce (DPP)

Under Czech law

The DPP is one of the two agreements on work performed outside an employment relationship, regulated by § 74–§ 77 of the Labour Code (Act No. 262/2006 Sb.). The cap is 300 hours per calendar year for one employer (§ 75); the agreement must be written. Below a monthly earnings threshold, income is exempt from social and health insurance contributions and can be taxed by withholding — the threshold has been a moving target in recent reforms (10 000 Kč historically; amendments effective from 2024–2025 tie it to a fraction of average wage), so the current number should be checked rather than assumed.

Since the 2023 transparency amendment, DPP workers gained rights previously reserved to employees: scheduled working time in advance, obstacles to work, and — under conditions — holiday entitlement from 2024 (§ 77 odst. 7).

A practical example

A student proofreads for a publisher on a DPP, earning 8 000 Kč a month. The publisher schedules her shifts a week ahead as the amended § 74a requires. In July she would exceed 300 hours for the year; continuing means either a DPČ (dohoda o pracovní činnosti) or a part-time employment contract — ignoring the cap converts nothing automatically but exposes the employer to fines.

When you need a lawyer

Mostly on the employer side: misusing DPPs for what is really dependent, ongoing work invites inspectorate fines and reclassification claims. Workers reach for advice when unpaid amounts, holiday, or injury insurance are disputed — areas where the recent amendments quietly strengthened their position.