CHANGES IN DPP EFFECTIVE

28. 1. 2025

Dear Business Partners,

At the end of 2023, we informed you about changes in AGREEMENTS ON WORK PERFORMED OUTSIDE EMPLOYMENT CONTRACTS (DPP), following the amendment to the Labor Code No. 281/2023 Coll., which came into effect on October 1, 2023, and the Public Budget Consolidation Act (the so-called Consolidation Package 2024/2025), which became effective on January 1, 2024.

The objectives of these measures are to:
• Ensure social security for DPP employees through participation in pension and sickness insurance.
• Prevent the accumulation of DPP as the sole regular source of income.
• Allow DPP activity without insurance participation but only with one employer per calendar
month, up to a limit of 25% of the average wage.
• Use DPP primarily for its intended purpose, i.e., as supplementary or short-term employment
to earn occasional income.

If you have any questions, please do not hesitate to contact your payroll accountant.

Best regards,

Mgr. Martin Kučera
FIKU s.r.o.

Scroll to Top