As of 1 July 2024, employers are subject to new obligations to register all work performance agreements (“Dohoda o provedení práce” or “DPP”) and to report income from these agreements. The legislation came into force on 1 July 2024, and for the first time the employers will comply with the new obligations in August 2024.
Registration of all employees working under a DPP agreement
Employers are now required to register every employee on a DPP agreement who joins the employer, regardless of whether or not the employee is covered by the mandatory insurance.
Employer registration with ČSSZ
The obligation to register as an employer applies to all employers who employ employees with a DPP agreement. It applies newly also to those employers who so far employed only employees with income under DPP agreements that did not trigger mandatory insurance payments. Such employers have to register with the social security administration by 31 July 2024 at the latest.
Monthly reporting of all DPP employees and their income
Employers have to report their DPP employees once a month. The due date is by the 20th of the following month. For the first time employers have to report their DPP employees and their income received for July 2024 until 20 August 2024.