What is the minimum wage for employees working under an Agreement to Perform Work (DPP) or an Agreement to Perform a Work Activity (DPČ) in 2027?
Hourly minimum, surcharges, and additional payments for agreements on work performed outside an employment relationship (DPP and DPČ)
Starting from January 2027, a part-time worker on an agreement must receive at least CZK 148.30 for each hour worked, excluding bonuses for night, weekend, or holiday work, which the company pays additionally. The same minimum applies to both the agreement on work performance (DPP) and the agreement on working activity (DPČ). Lawyers from the Prague-based ARROWS law firm will set up the remuneration and bonuses for your part-time workers to ensure they withstand any inspection.
Key takeaways
- As of January 1, 2027, the minimum hourly wage is set at CZK 148.30, applicable to remuneration under both agreements on work performance (DPP) and agreements on work activity (DPČ).
- Surcharges for work performed at night, on Saturdays and Sundays, on public holidays, and in arduous working environments are not included in the minimum wage and must be paid to the contractor in addition to the base remuneration.
- In the case of piece-rate remuneration or a fixed fee per assignment, the remuneration must be recalculated on an hourly basis; should the resulting amount fall below the minimum, the firm is required to pay the difference.
- Practical implementation: specify the hourly rate or its hourly equivalent in the agreement and maintain accurate records of working hours.
Do you employ temporary workers on agreements?
How much a temporary worker must receive from January 1, 2027
Remuneration from an agreement (DPP/DPČ) must not be lower than the minimum wage. From January 1, 2027, the hourly minimum wage is CZK 148.30 based on a standard weekly working time of 40 hours, and CZK 24,900 per month, as announced by the Ministry of Labour in Communication No. 171/2026 Coll. For a temporary worker on an agreement, the hourly rate is compared, as the remuneration under an agreement is assessed based on hours worked, not the calendar month.
For private companies, the minimum wage is the only statutory lower limit of remuneration. The former guaranteed wage, which was graded according to the complexity of the work, is no longer applied in the business sector. Graded minimum levels remain only for employees compensated by salary in the public sector. A footnote to Communication No. 171/2026 Coll. notes that the government's draft amendment to the Labour Code (Chamber of Deputies Document 300) envisages the abolition of the guaranteed salary from January 1, 2027. For now, this is only a proposal, and the hourly minimum of CZK 148.30 remains unchanged. For a temporary worker in a warehouse, in gastronomy, or on a production line, the same minimum applies regardless of the work they perform.
With a shorter standard weekly working time, the hourly minimum wage increases proportionally (Section 111(5) of the Labour Code). The Labour Code sets 37.5 hours for multi-shift and continuous work regimes and 38.75 hours for two-shift regimes (Section 79); for 37.5 hours, this amounts to approximately CZK 158.19. Whether and how this increase applies to temporary workers on agreements is a matter of dispute in practical interpretation, which is why the lawyers of the Prague-based ARROWS law firm assess it according to the specific operation.
The minimum applies to the remuneration per hour worked, not to the total monthly amount. A temporary worker who works 60 hours and receives CZK 10,000 earns over CZK 166 per hour and meets the minimum. If they worked 70 hours for the same amount, they would earn less than CZK 143 per hour, and the company must pay the difference. Therefore, the hours actually worked are decisive, and without working time records, compliance with the minimum cannot be proven.
How to verify that a temporary worker's remuneration meets the minimum
For an hourly rate, the check is simple: the rate must be at least CZK 148.30, or higher if a shorter standard weekly working time applies to the company. Task-based, piece-rate, or fixed-sum remuneration for an entire project is more complex. In those cases, the company must divide the remuneration for each pay period by the number of hours the temporary worker actually worked on the task and compare the result with the hourly minimum.
If the remuneration per hour does not reach the minimum, the employer must pay the difference between it and the hourly minimum wage. Example: a temporary worker receives a fixed remuneration of CZK 1,200 for a warehouse inventory, and the work takes 9 hours. This amounts to CZK 133.33 per hour, and the company must pay an additional CZK 134.70. The employer is obliged to provide the top-up automatically, not only upon the temporary worker's request.
Surcharges for work on public holidays, night work, work in difficult environments, and work on Saturdays and Sundays are not included in the comparison with the minimum (Section 111 of the Labour Code). Therefore, a company cannot reach the minimum by adding a weekend surcharge to a low rate. First, the basic hourly remuneration must reach at least CZK 148.30, and only then are the surcharges added.
The verification procedure is therefore the same for all temporary workers and should be written into the payroll department's internal procedures. For each pay period, the hours worked are summed up, surcharges are deducted from the remuneration, and the remainder is divided by the hours. The result must reach the hourly minimum wage; otherwise, a top-up is paid. Hours worked also include the time when the temporary worker is at the workplace ready to work according to the company's instructions (Section 78(1)(a) of the Labour Code). For training and breaks, statutory regulation decides, not just the agreement, which is why the lawyers of the Prague-based ARROWS law firm assess this according to the specific operation.
Surcharges to which a temporary worker is entitled
A temporary worker on an agreement is entitled to the same surcharges as an employee in an employment relationship, with the exception of the overtime surcharge. For remuneration under an agreement, the Labour Code refers to the provisions on wages for public holidays, night work, work in difficult environments, and work on Saturdays and Sundays, and in healthcare also to the surcharge for increased workload (Section 138 of the Labour Code). It does not refer to the overtime surcharge, as overtime work is not agreed upon under agreements.
For night work and work on Saturdays and Sundays, a surcharge of at least 10% of average earnings is due. Night time is the period between 10 p.m. and 6 a.m. Both rates can be agreed otherwise; the law allows for a different minimum amount and a different method of determining the surcharge. For work in difficult environments, a surcharge of at least 10% of the minimum wage is due for each disturbing influence, and the definition of such an environment is set by Government Regulation No. 443/2024 Coll.
For work on a public holiday, the temporary worker is entitled, in addition to remuneration, to compensatory time off to the extent of the hours worked, which the company must provide no later than by the end of the third month following the holiday. Instead of compensatory time off, the parties may agree on a surcharge of at least the amount of average earnings. For short-term agreements that end before the temporary worker can take the time off, it is therefore more practical to agree on a surcharge directly.
Remuneration can also be agreed as a lump sum in which the surcharges are already included. However, the law conditions this on two requirements: the agreement must state the scope of night, weekend, or difficult environment work that the lump sum covers, and the amount of surcharges the temporary worker would otherwise receive. For work beyond this scope, surcharges are paid in addition. To check the minimum wage, the included surcharges are first deducted from such a lump sum.
Example: a temporary worker with an hourly rate of CZK 160 works a shift on the night from Saturday to Sunday from 10 p.m. to 6 a.m. For each of the eight hours, in addition to the rate, they are entitled to a night work surcharge and a weekend work surcharge, each at least 10% of average earnings. If their average earnings correspond to the rate, they will receive at least an additional CZK 32 per hour, i.e., CZK 256 for the shift. Both surcharges are due simultaneously, as they are two separate entitlements.
Do you employ temporary workers on agreements?
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Where the legal boundary lies and what risks the company faces
The minimum remuneration cannot be reduced by agreement. For night and weekend surcharges, the law allows a different amount to be agreed, but it does not state how low it can go, so it is safer to stick to the statutory 10%. A temporary worker who received less can claim the top-up even after the agreement has ended. For a company with dozens of seasonal workers, small hourly differences can easily turn into an amount that the company pays retroactively for the entire season.
Compliance with the minimum wage and surcharges is monitored by the State Labour Inspection Office. During an inspection, it will request agreements, working time records, and payroll sheets, and recalculate the hourly remuneration in the same way as the payroll department. The company is obliged to keep working time records indicating the start and end of the shift and night work (Section 96 of the Labour Code); failure to keep them carries a fine of up to CZK 400,000. Without records, it is also harder for the company to prove that it complied with the minimum and when the temporary worker worked at night or on weekends. If the remuneration did not reach the minimum, the difference is topped up, and failure to pay remuneration under an agreement in the set amount carries a fine of up to CZK 2,000,000 (Section 26 and Section 28 of the Act on Labour Inspection).
The amount of remuneration under an agreement and the conditions for its provision are agreed in the agreement (Section 138 of the Labour Code). If the agreement does not state the remuneration or states it only generally, for example, "according to work performed," the company risks a dispute over what it actually promised. It is sufficient to state the hourly rate or a fixed amount with the number of hours the company expects, and the method of paying surcharges. For task-based remuneration, it is necessary to monitor the hours actually worked throughout, as the top-up is calculated from the actual situation, not from assumptions.
The minimum wage is announced by the Ministry every year, and the company must monitor it itself. The Ministry of Labour announces it by September 30 for the following year at the latest. An agreement concluded in 2026 with a rate just above the minimum at the time may fail to meet the minimum from January 2027, even if nothing in it has changed. Whether it is better to increase the rate in the agreement or replace the agreement with a new one depends on how long the cooperation will last and how the remuneration is formulated in the agreement, which is why the lawyers of the Prague-based ARROWS law firm address this individually for each company.
The company must also inform the temporary worker about the remuneration conditions in writing. If the agreement does not contain information on remuneration, the conditions for its provision, maturity, date, and place of payment, the employer must communicate them to the temporary worker no later than 7 days from the start of work (Section 77a of the Labour Code). The information can be replaced by a reference to a legal regulation, collective agreement, or internal regulation. However, the information obligation does not replace the agreement on the amount of remuneration, which belongs directly in the agreement. The simplest way is to have all these details in the agreement template and hand it to the temporary worker upon signing.
Temporary workers on DPP and DPČ: what costs the company extra
The minimum remuneration and surcharges are the same for both agreements. They differ in the scope of work and social security/health insurance contributions. Under an agreement on completed work (DPP), a temporary worker can work a maximum of 300 hours per calendar year for one company. Under an agreement on working activity (DPČ), they may work on average a maximum of half of the standard weekly working time, i.e., usually 20 hours per week. The average is assessed over the period for which the agreement is concluded, but for a maximum of 52 weeks (Section 76(3) of the Labour Code).
Contributions under a DPP are paid only for the month in which the remuneration at one company reaches CZK 12,500, as follows from Section 7a of the Sickness Insurance Act and Communication of the Ministry of Labour No. 184/2026 Coll. For a DPČ, the threshold is CZK 5,000 according to Communication No. 186/2026 Coll. A temporary worker with the minimum hourly remuneration will thus exceed the threshold for a DPP after approximately 85 hours worked in a month, and for a DPČ after just 34 hours.
For a company, this implies a simple rule. Short-term help may be more advantageous in terms of contributions under a DPP, but it depends on the amount of remuneration and the CZK 12,500 threshold. Regular help several days a week throughout the year will not fit into the 300-hour limit and belongs under a DPČ, or potentially an employment contract. An overview of limits, contributions, and reporting for agreements with a brief update for 2027 can be found in the article DPP limits and contributions under agreements: status 2026 with update for 2027.
A temporary worker on any agreement is also entitled to paid leave, which increases the actual hourly cost of labor. The entitlement to leave arises only if the legal relationship with the company in the calendar year continuously lasted at least 4 weeks (28 days) and the temporary worker simultaneously worked at least 80 hours, i.e., four times the fictitious weekly hours of 20 hours (Section 77(8) and Section 213(3) of the Labour Code). The length of leave depends on the hours worked. Compensation in the amount of average earnings is paid for the period of leave. How to calculate leave is explained in the article calculation of leave for DPP and DPČ.
Five mistakes in compensating temporary workers
The first mistake is a rate that met the minimum last year. Companies often take an agreement template from the previous season and do not check the rate. From January 1, 2027, the rate must reach CZK 148.30, and if the old agreement is lower, the company pays the difference for each hour worked. For a season with hundreds of hours, this means tens of thousands of crowns.
The second mistake is fixed task-based remuneration without working time records. The company then does not know how many hours the temporary worker spent on the task and cannot verify whether the hourly remuneration reached the minimum. In an inspection or dispute, it then relies on the temporary worker's testimony, which tends to be less favorable for the company. Working time records with the start and end of each shift solve this problem.
The third mistake is including surcharges in the minimum. A rate of CZK 140 and a surcharge of CZK 14 for Saturday total CZK 154, but the minimum is not met because surcharges are not included in the comparison. The company must pay the difference between CZK 140 and CZK 148.30 for each hour. The surcharge is due to the temporary worker in full in addition to that.
The fourth mistake is a lump sum without a stated scope of night or weekend work. If the agreement does not state how many night or weekend hours the lump sum covers and how high the included surcharges are, the surcharges are paid in addition to the entire remuneration. The company thus pays twice, once in the lump sum and a second time as a surcharge.
The fifth mistake is long-term work under a DPP exceeding the 300-hour limit or repeatedly concluding new agreements with the same person. A temporary worker whose agreements lasted in aggregate at least 180 days with the company over the last 12 months can request an employment relationship in writing, and the company must respond in writing with reasons within a month. Which form is worthwhile is analyzed in the article DPP, DPČ or employment contract. How to set up remuneration for seasonal workers who return every year depends on the number of hours and the length of the season, which is why the lawyers of the Prague-based ARROWS law firm design it tailor-made for each company.
Risks of temporary workers' remuneration for employers
| Risk for the company | How ARROWS lawyers mitigate it |
|---|---|
| Rate below the minimum from January 2027: agreement from the previous season with an hourly rate below CZK 148.30. | Review of agreement templates and rates before the start of the year. We will adjust the agreements and propose a procedure for bulk changes. |
| Task-based remuneration without working time records: the company cannot prove that the hourly remuneration reached the minimum. | Preparation of internal guidelines for records and payment of remuneration. We will set up a simple procedure for recording temporary workers' working time. |
| Unpaid surcharges: work at night, on weekends, or on public holidays without a surcharge or compensatory time off. | Legal assessment of remuneration and calculation of top-ups. We will calculate the difference and propose a remedy before an inspection occurs. |
| Lump sum without an agreed scope: surcharges are paid again in addition to the lump-sum remuneration. | Preparation and review of agreements with lump-sum remuneration. We will add the scope of work and the amount of included surcharges. |
| Labour inspection: identified underpayments for multiple temporary workers at once. | Representation during inspections and defense against fines. We will prepare documents and negotiate with the inspection office. |
Summary for owners and management
A temporary worker on an agreement must receive at least CZK 148.30 for each hour worked from January 2027. Surcharges for night, weekend, public holidays, and difficult environments are paid in addition and are not included in the minimum. The rules are the same for both DPP and DPČ; they differ only in the scope of work and contributions.
For company management, it is essential that underpayments for temporary workers arise in bulk and retroactively. One incorrectly set rate in an agreement template is repeated for all temporary workers in a season. Without working time records, a company cannot prove in an inspection or dispute that it complied with the minimum.
The lawyers of the Prague-based ARROWS law firm will review agreement templates and rates, prepare a procedure for records and payment of remuneration, and calculate any top-ups. If an inspection is already underway, they will represent the company before the labour inspection office.
Send us the agreement template you use for temporary workers and a description of how you compensate night and weekend work. Write to consultation@arws.cz, or see how we work in the area of labour law. We will assess what needs to be adjusted before January 1, 2027.
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Disclaimer:
The information contained in this article is for general informative purposes only and serves as a basic guide to the issue under the legal status as of 2027. Although we ensure maximum accuracy of the content, legal regulations and their interpretation evolve over time. We are ARROWS, a Prague-based law firm registered with the Czech Bar Association (our supervisory authority), and for the maximum security of our clients, we carry professional liability insurance with a limit of CZK 350,000,000. To verify the current wording of the regulations and their application to your specific situation, it is essential to contact ARROWS law firm directly (consultation@arws.cz). We accept no liability for any damages resulting from the independent use of information from this article without prior individual legal consultation.