Small-scale employment is a form of employment where the monthly income is lower than the threshold for mandatory participation in sickness insurance, which is determined by the Ministry of Labor and Social Affairs through an annual statement, and amounted to CZK 3,000 in both 2019 and 2020. As of 1 January 2021, this amount increases to CZK 3,500.

As participation in sickness insurance triggers participation in social security insurance as a whole, this means in practice that income from employment of up to CZK 3,500 a month is not subject to social security payments.

The threshold for participation in social security insurance is also relevant for income taxation. Small-scale employment income is subject to 15% withholding tax, so long as the employee did not sign Income Declaration with the given employer.

Participation in sickness insurance also triggers participation in health insurance. Employees working on the basis of one-off work arrangements where the income with one employer does not meet the threshold for sick insurance participation are thus exempt from health insurance participation. In summary, as of 1 January 201, income from work arrangements is not subject to social security or health insurance as long as its monthly amount does not exceed CZK 3,500.