The type of tax depends on the currently applicable law.
Agreement to Complete a Job (DPP)
The income threshold for a DPP is 11,500 CZK — from 11,500 CZK onwards, health and social insurance contributions and income tax (advance tax) apply.
Below 11,499 CZK, no social or health insurance contributions are due; if the tax declaration has not been signed, withholding tax applies.
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Agreement to Perform Work (DPČ)
The income threshold for a DPČ or small-scope agreement is 4,500 CZK. From 4,500 CZK onwards, health and social insurance contributions and income tax (advance tax) apply.
Not a small-scope agreement — DPČ up to 4,499 CZK — social insurance contributions apply, health insurance contributions do not; if the tax declaration has not been signed, withholding tax applies.
Small-scope agreement — DPČ up to 4,499 CZK — no social or health insurance contributions are due; if the tax declaration has not been signed, withholding tax applies.