You do not have to pay health, social and income tax for: a) VAT and earnings up to 2,500 / month b) DPP and earnings up to 10,000 / month Otherwise yes - and you pay according to the amount of income in the given month (if, e.g. ., one month you earn more, you pay - but if you don't work the next month or you earn to the limit, ZP pays for you again). : o If you adhere to the limits, it's easy. However, if you exceed the limits - even "slightly", I recommend consulting the tax advisor (or they should be able to advise you at the CSSA).