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.