Změny u dohod o provedení práce od 1. 1. 2025 byly finálně schváleny

Changes to work performance agreements from 1 January 2025 have been finally approved

As we informed you HERE, a proposal to change the regime for social security and health insurance contributions on income received under a work performance agreement (DPP in Czech language) was discussed in Parliament in the autumn. Just before the end of 2024, this proposal was finally approved, signed by the President and published in the Collection of Laws under the number 470/2024 Coll.

Thus, with effect from 1 January 2025, income from a DPP will not be subject to social security and health insurance premiums if, in aggregate from the same employer, it does not amount to 25% of the average wage in a calendar month (i.e. CZK 11,500 in 2025). The same limit applies to application of final withholding tax on income from a DPP (subject to other legal conditions). Employers are still obliged to report the details of their employees with a DPP to the Czech Social Security Administration on a prescribed form for the registration of all such agreements.

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Author:

Radka Růžičková