2026: Seniors & Students Benefit from Extra Earnings

by Marcus Liu - Business Editor
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DPP Earnings Increase in 2026: earn More Without Paying insurance

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If you have a work performance agreement (DPP) with your employer, and will continue to have one in 2026, you may earn a few crowns more. You will not have to pay compulsory social and health insurance premiums, even if you actually earn more than this year.

How it is and how it will be

Currently, it is not necessary to pay social and health insurance from a DPP, provided that the gross monthly remuneration does not exceed CZK 11,499. Next year, i.e. 2026,brings positive changes. As the average wage increases, you won’t have to pay social and health benefits when you earn CZK 11,999 or less as an employed student or senior with a DPP. In short, you can earn an extra CZK 500 more in 2026 without the obligation to pay social and health insurance.

The higher earnings on the DPP also apply to working seniors.

An increase in the average wage

This is a main indicator. The law is clear – participation in health insurance is required for DPP employees when their income is at least 25% of the average wage. the average salary in 2026 is projected to reach CZK 48,967, meaning participation in insurance is mandatory only if you earn CZK 12,000 or more on a DPP.

Otherwise,you do not have to pay health and social insurance if you have not earned a sufficient amount to trigger the obligation. That amount is CZK 11,999.

For whom the agreement on the execution of work is beneficial

The DPP is beneficial especially for students,seniors,and parents with parental allowance. Not paying insurance is a significant advantage in these cases. If you sign a tax

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