During 2024, significant changes affecting work performance agreements (DPP) took effect. Alongside shift planning, vacation entitlement, and surcharges for weekend and holiday work, employers became obligated to report all agreement workers and register as an employer with the ČSSZ (Czech Social Security Administration) when employing workers under a DPP. Here is a clear, step-by-step guide.
1. When to register a worker on a DPP agreement?
The first step is meeting the registration deadline. All employees on a DPP agreement who had not yet been registered had to be registered with the Czech Social Security Administration by 20 August 2024 at the latest. If you employ a DPP worker after that date, you are always required to register them no later than the day they start work.
From 1 July 2024, you must regularly report all income of DPP employees, always by the 20th of the following month. The first report, for July 2024, had to be submitted by 20 August 2024.
2. Where to register a worker on a DPP agreement?
Workers on a DPP agreement must be registered with the ČSSZ. You have two options for this:
- The "Notification of Commencement of Employment (Termination of Employment)" form – This form is available in many HR or payroll software systems. Simply fill it out electronically and submit it to the ČSSZ.
- e-Podání VPDPP – Since 1 August 2024, a new electronic form has been available on the ČSSZ website that lets you register an employee simply while submitting the income report. Just select the "Commencement of DPP with income report" option, and the form automatically registers the DPP worker at the moment you submit the report for July.
3. How to report the income of workers on DPP agreements?
Income reporting is done through the e-Podání VPDPP form, which is used to record all settled income. This applies both to employees subject to social insurance and to those whose income is not subject to insurance contributions. It is important to report all income, including income from which social insurance is not deducted.
Registration of new employers
If you have not yet been registered with the ČSSZ as an employer because you only employed uninsured workers under DPP agreements, you were required to complete registration by 31 July 2024 at the latest.
Registration can be completed using the electronic Employer Registration Application form. The application requires you to state:
- Identification and contact details,
- Whether you are a legal entity, a natural person, or a self-employed natural person,
- Bank account details,
- The date you became an employer.
The date you became an employer is set as the date your first employee started work, even if that employee was not insured. For employers who employ only uninsured workers under DPP agreements, the date of becoming an employer is based on when the first DPP worker started, provided that agreement continues after 1 July 2024.
Here is an example for clarity. Your company was established in 2020. Since 2021, you have employed only one worker under a DPP agreement. When registering, you would state 2021, the date that employee started work, as your date of becoming an employer. You do not need to retroactively submit insurance premium reports with a zero assessment base for this period — it is purely a matter of record-keeping.
If you have any questions or need more detailed information, we recommend visiting the ČSSZ website, where you will find clear guides and answers to frequently asked questions about registering DPP workers. A detailed description of employer obligations can also be found on the ČSSZ website. Further changes, including the option to combine agreements with parental leave or insurance contributions for agreement workers, are planned to take effect in the new year.
