This guide provides an overview of all employment types that can be configured in Flexi and their functions.
An employment type can always be set in the HR menu under the Employment tab.
HR
Employment
Employment Types
Overview of Employment Types
The following options are available:
1-STANDARD: Standard employment
2-DPP: Agreement to complete a job (Dohoda o provedení práce)
3-DPČ: Agreement to perform work (Dohoda o pracovní činnosti)
4-SPOL.,JEDN.,ČL.DR.: A cooperative member who is not in an employment relationship with the cooperative but performs work for it and is remunerated by it, and who did not reach the accountable income threshold in the calendar year
5-STATUTÁRNÍ ORGÁN: Member of a statutory body who is not in an employment relationship
6-ODM. NEREZ. VNE EU: Member of a statutory body — a non-resident from a country outside the EU receiving remuneration
7-ČLEN ZASTUPITELSTV: Non-released member of a municipal council
8-ČLEN DRUŽSTVA: Cooperative member
9-ČLEN.KOL.ORGÁNŮ PO: Members of collective bodies of legal entities
DOBROVOLNÝ PRACOVNÍK: Voluntary care worker who did not reach the accountable income threshold in the calendar month
NEPRAVIDELNÁ VÝPOMOC: Irregular assistance
PRAKTICKÝ VÝCVIK: A pupil or student whose only income from dependent activity and emoluments comes from practical training work
Z-MOTIV.PŘÍSPĚVEK: Incentive allowance
The following sections describe each employment type in terms of social insurance (SP), health insurance (ZP), and tax contributions:
1-STANDARD: Standard employment
this is a standard primary employment contract; health insurance, social insurance, and income tax are all deducted
2-DPP: Agreement to complete a job (Dohoda o provedení práce)
the monitored limit is CZK 11,999 for 2026.
for 2025, the amount was CZK 11,499.
below this limit, only a 15% advance tax is deducted if a tax declaration has been signed; above this limit, health and social insurance contributions are also deducted
3-DPČ: Agreement to perform work (Dohoda o pracovní činnosti)
the limit for waiving health and social insurance contributions is CZK 4,499 (for 2025) — below this limit, social insurance and advance tax are deducted (if a tax declaration has been signed); health insurance is only deducted on amounts above this limit
to avoid social insurance contributions below the CZK 4,499 limit as well, you need to check the "Minor-scope employment" checkbox on the Employment tab in the HR menu
4-SPOL.,JEDN.,ČL.DR. - A cooperative member who is not in an employment relationship with the cooperative but performs work for it and is remunerated by it, and who did not reach the accountable income threshold in the calendar year
income below CZK 4,499 — social insurance is not deducted; from 2026, health insurance and advance tax are also not deducted if a tax declaration has been signed; withholding tax applies if the employee has not signed a declaration
5-STATUTÁRNÍ ORGÁN - Member of a statutory body who is not in an employment relationship
similar to the previous employment type; income below CZK 4,499 — only health insurance is deducted, no social insurance; tax is either withholding or advance depending on whether a tax declaration has been signed
6-ODM. NEREZ. VNE EU - Member of a statutory body — a non-resident from a country outside the EU receiving remuneration
in this case there is no limit for social insurance contributions; both health and social insurance are therefore deducted (registration in the Czech Republic is required).
From 2026, a 15% withholding tax applies to amounts up to CZK 4,499; advance tax applies to amounts above this threshold.
7-ČLEN ZASTUPITELSTV - Non-released member of a municipal council
social insurance is not deducted at all for this employment type; there is no limit for its contribution
health insurance is deducted, as is advance or withholding tax
8-ČLEN DRUŽSTVA - Cooperative member
below the limit of CZK 4,499, only advance or withholding tax is deducted; neither health nor social insurance is deducted
9-ČLEN.KOL.ORGÁNŮ PO - Members of collective bodies of legal entities
below the limit of CZK 4,499, only advance or withholding tax is deducted; neither health nor social insurance is deducted
DOBROVOLNÝ PRACOVNÍK - Voluntary care worker who did not reach the accountable income threshold in the calendar month
below the limit of CZK 4,499, health insurance is not deducted; only social insurance and tax are deducted
NEPRAVIDELNÁ VÝPOMOC - Irregular assistance
below the limit of CZK 4,499, health insurance is not deducted; only social insurance and tax are deducted
PRAKTICKÝ VÝCVIK - A pupil or student whose only income from dependent activity and emoluments comes from practical training work
social insurance, health insurance, and tax are not deducted; there is no limit for these contributions
Z - MOTIV. PŘÍSPĚVEK - Incentive allowance
the incentive allowance is CZK 5,000 for secondary school students and CZK 10,000 for university students
no contributions are deducted from the allowance, but it should be subject to taxation on the employee's side — however, ABRA Flexi does not enforce this