Short Contracts

Agreement to Complete a Job (DPP)

• DPPs are especially concluded with workers that are not employed by the IOCB.
• A DPP can only be concluded with an IOCB employee for a type of work not listed in the employment contract.
• DPPs shall always be concluded before the work begins. Be careful about the dates!
• A DPP can be signed with one employee for a maximum of 300 hours a year. The hours from several agreements are added together.
• In the month in which the remuneration for the work performed under the DPP is higher than CZK 10 000, health and social insurance is deducted. It is necessary to take this increase into account when planning "the other personal costs" in special-purpose funds.
• A worker that is not employed by the IOCB has his/her DPP remuneration below CZK 10 000/month taxed by a 15% withholding tax, which is final, not included in the tax return.
• INITIAL MEDICAL EXAMINATION
  • The initial medical examination IS REQUIRED for work with increased occupational risk included in the second and higher risk category.
  • The initial medical examination must be performed BEFORE THE CONCLUSION of the agreement or on the day of the conclusion of the agreement at the latest.
• The contracting authority shall supplement the DPP with the signed "Report on the Takeover of the Work Completed".

Agreement to Perform Work (DPČ)

• DPČs are especially concluded with workers that are not employed by the IOCB.
• A DPP and DPČ can only be concluded with an IOCB employee for a type of work not listed in the employment contract.
• DPPs and DPČs shall always be concluded before the work begins. Be careful about the dates!
• In the month in which the remuneration for the work performed under the DPČ is higher than CZK 2 500, health and social insurance is deducted. It is necessary to take this increase into account when planning "the other personal costs" in special-purpose funds.
• A DPČ can be concluded for up to one-half the normal full-time workload.
• INITIAL MEDICAL EXAMINATION
  • The initial medical examination IS REQUIRED for work with increased occupational risk included in the second and higher risk category.
  • The initial medical examination must be performed BEFORE THE CONCLUSION of the agreement or on the day of the conclusion of the agreement at the latest.
• The contracting authority shall supplement the DPP with the signed "Report on the Takeover of the Work Completed".

Forms

• Agreement to Complete a Job (DPP)  
• Agreement to Perform Work (DPČ)  

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