DPČ (work activity agreement) calculator 2026
The DPČ calculator computes the net payment from a work activity agreement (dohoda o pracovní činnosti) for 2026. Up to a monthly payment of CZK 4,500, no social or health insurance is due; from that threshold (inclusive) it is charged on the full amount. It also accounts for the personal tax credit when a taxpayer declaration is signed. Useful for side jobs, students, and retirees.
How the DPČ payment is calculated
For a work activity agreement (DPČ), the key threshold is CZK 4,500 per month. If the gross payment is lower (up to CZK 4,499), no social or health insurance is deducted at all. Once the payment reaches CZK 4,500 or more, insurance is charged on the ENTIRE payment, not just the part above the threshold — employee social insurance at 7.1% and health insurance at 4.5%, 11.6% combined. Income tax is calculated as a 15% advance rate on the gross payment. If you have signed a taxpayer declaration with the employer and claim the personal tax credit, CZK 2,570 per month is deducted from the calculated tax (tax never falls below zero). Without a declaration or without claiming the credit, the full 15% is paid with no deduction.
Net payment = Gross payment − insurance (11.6% of the full payment, only from CZK 4,500) − tax (15% of the payment − CZK 2,570 credit, if claimed)
Sample calculation step by step
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Gross DPČ payment | entered value | CZK 5,000 |
| 2 | Social insurance (7.1%) | 5,000 × 0.071 | CZK 355 |
| 3 | Health insurance (4.5%) | 5,000 × 0.045 | CZK 225 |
| 4 | Total insurance | 355 + 225 | CZK 580 |
| 5 | Tax before credit (15%) | 5,000 × 0.15 | CZK 750 |
| 6 | Personal tax credit | −CZK 2,570 | CZK 0 (750 − 2,570, min. 0) |
| 7 | Net payment received | 5,000 − 580 − 0 | CZK 4,420 |
What affects the result
- The gross payment relative to the CZK 4,500 threshold — even a CZK 1 difference changes the result by hundreds of crowns in insurance.
- Claiming the CZK 2,570 monthly personal tax credit — only possible with one employer at a time.
- Whether a signed taxpayer declaration is on file with that employer.
- Concurrent DPČ or DPP agreements with different employers — the threshold is assessed separately for each.
- Rounding of individual deductions per the payroll department's internal rules.
When the DPČ calculation is useful and what to watch for
The calculator is suited for estimating net pay for side jobs, student or retiree part-time work, or short-term DPČ collaboration. It does not include the employer's own contributions (24.8% social and 9% health insurance paid by the employer), nor specifics like combined multiple incomes, other tax credits, or the child tax bonus. Work under a DPČ must not exceed, on average, half of the standard weekly working time. The result is indicative only — always confirm the exact payout with a payroll accountant based on the specific contract.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
What is the difference between DPČ and DPP agreements?
For a work activity agreement (DPČ), the threshold for paying social and health insurance is CZK 4,500 per month, while for a task agreement (DPP) it is CZK 12,000. DPČ also limits work to an average of 20 hours per week (assessed over the whole duration of the agreement, max. 52 weeks), whereas DPP is limited to 300 hours per year per employer.
Up to what amount is DPČ exempt from insurance?
A gross payment of up to CZK 4,499 is exempt from both social and health insurance. Once the payment reaches CZK 4,500 or more, insurance is charged on the ENTIRE amount, not just the part above the threshold.
What if I have DPČ agreements with two employers at once?
The CZK 4,500 threshold is assessed separately for each employer; income from different DPČ agreements is not combined for insurance purposes. However, the personal tax credit can only be claimed with one employer at a time.
Do I still pay tax if I don't claim the personal tax credit?
Yes. Without a signed taxpayer declaration or without claiming the credit, nothing is deducted from the 15% advance (or withholding) tax, and it is paid on the full gross payment.
How many hours per week can I work on a DPČ?
Work under a DPČ must not exceed, on average, half of the standard weekly working time — typically 20 hours per week. The average is calculated over the entire period the agreement was concluded for, up to a maximum of 52 weeks.
How does the personal tax credit work for DPČ?
The personal tax credit is CZK 2,570 per month and applies with the employer where you have signed the taxpayer declaration. It reduces the calculated advance tax, but never below zero (tax cannot be negative).
Do DPČ payments include sick pay or paid leave?
Entitlement to paid leave under a DPČ arises if the agreement lasts continuously for at least 4 weeks and the employee works at least four times the weekly working time during that period (typically 80 hours); otherwise no entitlement arises. Sickness insurance and sick pay entitlement only arise once the CZK 4,500 monthly threshold is reached and social insurance is paid.
Is the calculator's result binding?
No, it is an indicative calculation for 2026 based on standard rates. Actual deductions may vary depending on individual payroll setup — always confirm the exact figures with a payroll accountant.
Sources & legislation
📅 Last updated: 16 July 2026