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Higher DPČ threshold in 2023
2023 brings plenty of changes, including an increase in the DPČ agreement threshold from CZK 3,500 to CZK 4,000. You will now pay social-security and health-insurance contributions for employees on DPČ agreements only when monthly earnings reach CZK 4,000 or more. Apart from this threshold, the conditions for an agreement to carry out work remain unchanged.
