Effective from 1 January 2026, employees working under an agreement to complete a job (DPP) in fruit growing are entitled to a discount of 7.1% on social insurance for employees.
At the same time, the 300-hour limit will not apply to them; instead, they will have their own limit of 1,280 hours per year.
Agreed for the period from April 1 to November 30 of the calendar year.
It should only be possible to apply the discount if the assessment base is lower than the average wage.
For 2026, this amount is CZK 48,500.
In ABRA Flexi, this is handled in
Personnel
Personnel - Employment - Start
New setting Work in fruit growing
Payroll Update
Working Time Fund
New components for tracking the number of hours, max. 1,280 hours.
HOURS YEAR FRUIT GROWING and HOURS YEAR SUM FRUIT GROWING
Social Insurance
New components - SOCIAL INSURANCE DISCOUNT FRUIT GROWING 1 PP, SOCIAL INSURANCE DISCOUNT FRUIT GROWING COMPANY, and SOCIAL INSURANCE DISCOUNT FRUIT GROWING 1 PP Y/N
During the calculation, no social insurance for employees is deducted.
Payslip
