Registration of agreements on work performance (DPP) from 1 July 2024

Employers' obligations in employing persons working on the basis of work performance agreements are taking a practical form. This was defined by the Czech Social Security Administration, which pointed out

• the introduction of a register of all employees working on the basis of a DPP (including uninsured employees),
• the employer's obligation to provide a monthly list of all employees on DPPs, including the amount of their income,
• and the corresponding new prescribed form, the "Statement of DPP", to be submitted by the 20th day of the following month (for the first time for July 2024 by 20 August 2024).

In relation to the notification of the commencement and termination of employment with the DPP

• the employer will be required to report electronically, on a prescribed form, the commencement and termination of employment by the 20th day of the following month, 
• no later than 20 August 2024, it shall register employees who started before 1 July 2024, if the DPP continues in July 2024,
• the employer will no longer be obliged to send the 'Notification of commencement of employment (termination of employment)' form for employees on the DPP, but the option to use this form will remain.

Non-registered employer in addition to the above

• shall register in the register of employers by 30 July 2024 at the latest, 
• shall register its employees on the DPP going into July no later than 20 August 2024, 
• subsequently send monthly statements of DPP until the last employee's employment ends.

If you are concerned about the DPP reporting issue and are unsure, please do not hesitate to contact the PKF APOGEO Tax team.