Agreements for the performance of work in 2026: New Contribution Thresholds, Reporting and Fines

17.4.2026 | ARROWS law firm

Agreements to Perform Work (DPP) bring fundamental changes from 2025 that affect insurance contribution thresholds, introduce new administrative obligations, and create the risk of fines. Many entrepreneurs underestimate the importance of setting them up correctly, which leads to significant penalties. This article explains how DPPs have changed, what to watch out for, and how to avoid issues identified by the Labour Inspectorate and the Financial Administration.

In the image, we see an expert consulting on amendments to Agreements to Perform Work.

Unified monthly employer report: a new reporting system from 2026
Tax withholdings for DPP: withholding tax and its gradual phase-out
Seasonal workers in agriculture – new rules and benefits
Liability and risks for entrepreneurs: what you cannot afford
Employee reporting and changes: what you must do in 2026
Minimum wage and its impact on DPP in 2026
Practical tips and strategies for entrepreneurs
Representation and defence during inspections: how the Prague-based law firm ARROWS can help

Key takeaways

New insurance thresholds (DPP and DPČ): Aggregation of income has been abolished. In 2026, the threshold is CZK 12,000 per month for DPP (separately for each employer) and CZK 4,500 for DPČ. Once exceeded, you automatically pay both social security and health insurance contributions.
Unified monthly reporting: You must mandatorily report all DPPs (including those with no contribution obligation) to the Czech Social Security Administration (ČSSZ) every month. Incorrect data or delays may result in a fine of up to CZK 50,000.
Stricter inspections and administration: The Labour Inspectorate and authorities are sharply focusing this year on the “švarcsystém” (bogus self-employment) and unlawful chaining of agreements. Any mismatch between the paperwork and reality will be heavily sanctioned.
Benefits for seasonal workers in agriculture: You can use discounts on insurance contributions and a higher hourly subsidy. However, the rules are extremely strict—any minor administrative error means an immediate loss of these benefits.

How DPP agreements changed in 2026: key updates and their practical impact

The most fundamental change is the cancellation of the originally planned aggregation of agreements. The earlier complex proposal with two thresholds for one and multiple employers was repealed before it took effect. In 2026, a much simpler system applies: the threshold for participation in insurance is tied to 25% of the average wage.

For 2026, this threshold is set at CZK 12,000. If your income from one DPP with one employer does not exceed CZK 11,999 in a calendar month, that agreement is not subject to social security and health insurance contributions.

The thresholds are assessed separately for each employer, and income from agreements with different companies is not aggregated. This means an employee may earn under CZK 12,000 with one employer and another amount under CZK 12,000 with a different employer without having to pay insurance contributions from either of these agreements.

However, as soon as the CZK 12,000 threshold is reached with one of them, an obligation arises to pay both social security and health insurance contributions on the entire income with that specific employer.

Agreement to perform work (DPČ) – higher threshold

While DPP has a higher threshold, for agreements to perform work (DPČ) the threshold for participation in insurance is set substantially lower and is tied to 10% of the average wage. For 2026, this threshold is CZK 4,500 per month. Be mindful of the importance of distinguishing between them—many companies use DPP and DPČ interchangeably, but the thresholds and rules differ significantly. If you are not sure about the correct setup of these agreements and the related obligations towards employees, a consultation within employment law under Czech legislation may help.

For DPČ, insurance contributions are payable already from a monthly income of CZK 4,500. If an entrepreneur classifies an employee under DPČ when they should have used DPP (or vice versa), and the income level is around the debatable threshold, the Financial Administration may, during an inspection, require additional assessment of insurance contributions and potentially also taxes for a longer period. In such a case, there is also a risk of a fine for failure to comply with the reporting obligation. We also address the risks where external cooperation may, during an inspection, be reclassified into dependent work (and thus lead to additional assessments and penalties) in the article External suppliers versus employees: How to correctly set contractual relationships and eliminate the tax risks of disguised employment.

Unified monthly employer report: a new reporting system from 2026

The forms used to date (such as the DPP Report) were filed for the last time for December 2025. As of 1 January 2026, the JMHZ Act took effect, introducing an entirely new centralised system. This system is mandatory not only for persons working under DPP and DPČ, but across the board for all employers and all types of employment. Live operation of the reporting started on 1 April 2026.

JMHZ replaces dozens of old forms with a single consolidated electronic filing via the ČSSZ ePortal. Employers send data to one place only, and the authorities then automatically share it among themselves. The information is accessible to ČSSZ, the Ministry of Labour and Social Affairs, the Financial Administration, the Labour Office and the statistical office. The aim is to make inspections far more efficient. Support with setting internal processes and preparing documentation for potential reviews by the authorities is also provided by the tax advisory team.

The system now requires detailed reporting of all income, including agreements that did not reach the threshold for paying insurance contributions. This gives the state a complete overview of everyone working outside a standard employment relationship. Paper forms have been definitively abolished; everything operates exclusively electronically. Authorities can now see, in real time, data that previously appeared only on a payslip.

The first standard monthly report in live operation is filed for April 2026, with the deadline of 20 May 2026. January to March 2026 is added to the system retrospectively during the spring months. For all subsequent calendar months, a strict and unchangeable rule applies: data must always be submitted no later than the 20th day of the following month.

Risks and penalties for non-compliance

The fine for failing to file JMHZ or for submitting it with errors is up to CZK 50,000 for each individual breach. We also summarise the practical impact of the changes to these agreements and the related administration in the update DPP 2026: News, changes, thresholds. This means that if you have three temporary workers and accidentally omit one of them from the report, you face a severe sanction. The same CZK 50,000 fine also applies if you forget to submit the monthly report to the authorities altogether.

The 300-hour threshold and limits for DPP – what does not change, but what is often breached

One of the most common issues ARROWS attorneys encounter when defending entrepreneurs against the Labour Inspectorate is exceeding the 300-hour limit. This limit for agreements to perform work (DPP) is absolutely fixed by law, but many companies unfortunately interpret it very creatively.

The Labour Code is clear: under a DPP, a maximum of 300 hours may be worked in a calendar year for one employer. Only hours actually worked count toward the limit. Periods of obstacles to work or taken leave, to which “DPP workers” are newly entitled, are not included in these 300 hours.

Imagine a summer worker who works eight hours a day. After roughly 37 days, the limit is used up. If they continue working under the same (or a newly executed) DPP, this is a breach of the law. Legally, they can continue only by switching to an Agreement on Work Activity (DPČ) or a standard employment contract.

If an employee continues working without an appropriate contractual basis, the authorities classify it as illegal employment (so-called undeclared work). For this serious breach of employment regulations, companies face a potentially devastating fine from the Labour Inspectorate of up to CZK 10 million.

A common misconception is an attempt to “circumvent” the limit. Companies believe that by signing another DPP for a different position in the same year, the hours reset, or that the limit is calculated separately for each establishment. This is not true—hours from all DPPs in the given year are added together under the employer’s company ID number (IČO).

Tax withholdings under a DPP: withholding tax and its gradual phase-out

In 2026, withholding tax (15%) will apply if the employee has not signed the “pink form” (taxpayer’s declaration) and their income did not exceed the threshold for contributions, which is newly CZK 12,000 per month. In such a case, the tax is withheld directly by the employer. The employee then does not have to report the income anywhere or deal with it in their tax return.

Let’s assume an employee without a signed declaration earns CZK 11,000. A 15% withholding tax (CZK 1,650) will apply and the net income will be CZK 9,350. No insurance contributions are paid, but the employee unnecessarily loses money. Without the declaration, they cannot claim the basic taxpayer allowance, which would reduce the tax or bring it down to zero.

If the same employee signed the tax declaration, advance tax would automatically apply. Thanks to the basic taxpayer allowance (CZK 2,570 per month), the tax deducted from income of CZK 11,000 would be exactly CZK 0. The employee would therefore receive the full net remuneration of CZK 11,000 with no deductions.

From 2027: the end of withholding tax, the start of advance tax

From 1 January 2027, withholding tax for DPPs will be abolished entirely. It will be replaced exclusively by advance tax, which the employee may then need to take into account in their own tax return. The entire regime for these agreements will therefore become even closer—legislatively and administratively—to standard employment.

In practice, this means one thing: you should already be actively addressing the signing of the “pink form” with your DPP workers today. If you get them used to it in 2026, you will smoothly prepare your entire company for the new system without unnecessary chaos. If you underestimate it, employees will be confused and the risk of errors in payroll will increase.

Seasonal workers in agriculture – new rules and benefits

Completely new rules for seasonal workers in agriculture, specifically in fruit growing and vegetable production, will take effect from 1 January 2026. This special legislative measure is aimed at supporting a sector that is extremely dependent on manual labour and is highly seasonal in nature.

New limit of 1,280 hours and conditions

Agricultural seasonal workers may now enter into a special DPP with a limit of up to 1,280 hours per calendar year, replacing the standard 300-hour limit. This exception applies exclusively to precisely defined work (harvesting, crop care, sorting or packing) performed in the period from 1 April to 30 November.

A key statutory condition is that this agreement may be concluded only by an authorised agricultural entrepreneur. In addition, they must meet the strict requirement that in the previous calendar year they were a demonstrable recipient of state support linked to the production of selected types of fruit and vegetables.

Discount on social security contributions – 7.1 percent

If the employee’s monthly income from this special DPP does not exceed the average wage (for 2026 it is fixed at CZK 48,967), they are entitled to a discount. Their social security contribution is then reduced by exactly 7.1% of the assessment base.

In 2026, an employee normally pays exactly 7.1% in social security (including sickness insurance). Thanks to this discount, their contribution is reduced to zero, effectively increasing their net pay. The employer, however, continues to pay the standard portion of contributions at 24.8%.

How this is reported in JMHZ

The administration associated with the discount is handled exclusively electronically within the Unified Monthly Employer Report (JMHZ), which operates in full mode from 2026. The discount must be reported in the regular monthly report submitted by the 20th day of the following month.

The rules for claiming the discount are extremely strict on the state’s side. If the employer sets the DPP parameters incorrectly, arranges work outside the designated period, or makes an error in the report, the entitlement to the discount is forfeited. The law does not allow subsequent corrections in these cases.

Liability and risks for entrepreneurs: what you cannot afford

Illegal employment is not just an abstract legal category – in 2026 it has become a concrete and measurable threat for entrepreneurs. The state authorities and labour inspectors are focusing on this issue far more intensively than in previous years.

Under the Employment Act, illegal work means dependent work performed by a natural person outside an employment-law relationship. It also includes work performed by a foreign national without a valid permit, or unauthorised employment intermediation.

If an employee works without a signed DPP, DPČ or employment contract, this is unequivocally illegal work. The same applies if they exceed the 300-hour limit under a DPP, lack a permit (for foreign nationals), or you hire them through an unregistered employment agency.

The fine for a company or a self-employed individual (OSVČ) for enabling illegal work can reach up to CZK 10 million, with a minimum threshold of CZK 50,000. An employee who performs work illegally may be fined up to CZK 100,000.

In 2026, inspectors are sharply targeting incomplete DPP documentation, discrepancies between recorded working hours and reality, or concealed chaining of agreements. The targets of inspections are not only “exotic” companies, but also ordinary small and medium-sized businesses that underestimated the administrative burden.

Financial penalties for errors in contributions

If an employer fails to pay insurance contributions correctly (health or social security), the tax authority and the Czech Social Security Administration (ČSSZ) will subsequently assess them. A substantial penalty and late-payment interest are imposed, calculated for each day of delay from the due date.

Imagine an employee working under a DPP with an income of CZK 12,500. You mistakenly believe they are below the threshold and do not pay the insurance contributions. After a year, the authorities notice and assess the outstanding contributions for the full 12 months.

From an income of CZK 12,500, the monthly contributions are:

Social security: employee 7.1% (CZK 887.50), employer 24.8% (CZK 3,100)
Health insurance: employee 4.5% (CZK 562.50), employer 9% (CZK 1,125)

In total, this amounts to CZK 5,675 per month. Multiplied by 12 months, the arrears are exactly CZK 68,100. On top of that, significant penalties and late-payment interest are added, so the amount can easily climb to dangerous levels even for a single person.

Fines for failing to report a DPP or incorrect reporting

The fine for failing to submit a report (or submitting it with errors) via the JMHZ system is up to CZK 50,000 for each individual breach. In this respect, you must proceed with maximum caution.

If you have four employees on DPPs and in one month you forget to submit one of them, you face a fine of CZK 50,000. If you omit the monthly report entirely, it is again CZK 50,000. The authorities do not forgive mistakes in this system and penalise them immediately.

Possible issues	How ARROWS can help
Exceeding the 300-hour limit under a DPP: The entrepreneur believes that after 300 hours worked they can enter into a new DPP with the worker. In reality, however, the inspection identifies prohibited chaining of agreements and treats it as illegal work.	ARROWS attorneys in Prague will assess the history of your agreements and verify the records with the Czech Social Security Administration (ČSSZ). We will help you defend against an imposed fine, legalise the relationships, or set up preventive processes before an inspection.
Incorrectly set thresholds for insurance contributions : The employer does not know the applicable thresholds for 2026 (CZK 12,000 for DPP and CZK 4,500 for DPČ), mistakenly does not pay health and social security contributions, and then receives an additional assessment and a substantial fine from the authorities.	We will review your payroll documentation, verify the accuracy of the calculations, and familiarise you with the current rules. During an inspection, we can often negotiate a reduction or waiver of penalties if it was an unintentional error.
Concurrent agreements and aggregation of income: An employee has multiple agreements with you and elsewhere. Companies often make mistakes by assuming that income under different company IDs (IČO) is aggregated, or conversely by incorrectly taxing the combination of a DPP and a DPČ with one employer.	ARROWS will provide you with a detailed legal opinion tailored to your specific situation. We will clearly explain how the thresholds are assessed, what exactly is subject to contributions, and how to report everything to the authorities without errors.
Doubts about disguised employment: You hire a temporary worker through an “agency” without official registration, or through an acquaintance without a valid contract. The labour inspectorate penalises these situations harshly as illegal employment.	We will review your supplier and contractual relationships. In cases of disguised employment, we will prepare a defence strategy and represent you before the labour inspectorate. We will promptly remedy minor procedural shortcomings.
Errors and delays in JMHZ reporting: You fail to report the start of a temporary worker before they begin work, or you forget to submit the monthly statement by the 20th day. For each such offence, you risk a fine from the Czech Social Security Administration (ČSSZ) of up to CZK 50,000.	We will provide you with clear guidance on how to comply with obligations in JMHZ. If an error has already occurred, we will take over communication with the Czech Social Security Administration (ČSSZ), help with swift remediation, and request a waiver of any potential fine.

Reporting an employee and changes: what you must do in 2026

Previously, reporting a DPP was straightforward – you submitted the Income Statement by the 20th day of the following month and that was it. However, this old statement ended at the beginning of 2026. From April 2026, reporting is significantly more complex due to the launch of the Unified Monthly Employer Report (JMHZ).

Starting work under a DPP – how and when it is reported

When you hire an employee under a DPP or DPČ, you must now report them via the “Employee Registration – Commencement of Employment” process directly through the JMHZ system. This gives the state an immediate central overview of all workers engaged under agreements in companies.

Until the end of June 2026, Czech citizens are subject to a deadline under which you must register the employee within 8 days of their actual start of work. From 1 July 2026, however, the rules become significantly stricter and entirely new deadlines apply.

From July 2026, you must register a Czech employee before they actually start performing work. You can use a two-step pre-registration (you report the basic data in advance and complete the rest within 8 days). For foreign nationals, the obligation to register before commencement applies already from April 2026.

If an employee starts performing work and you do not report them within these strict deadlines, the authorities consider it an immediate breach of the law. The Czech Social Security Administration (ČSSZ) can very easily identify this delay and impose a fine.

Termination of employment – this must now also be reported

Just like commencement, from spring 2026 the termination of the employment relationship must also be reported via a module in the JMHZ system. If a temporary worker under a DPP or DPČ ends their engagement in your company, you have a strict obligation to notify the authorities of this fact.

The statutory deadline for notifying termination of employment is uncompromisingly set at 8 calendar days from the date the work actually ends. This rule applies equally to Czech and foreign employees without distinction.

If an employee leaves and you do not report it to the authorities, the Czech Social Security Administration (ČSSZ) will continue to register them as your active employee. If that person later, for example, starts a trade as a self-employed person, technically they will still be your employee. This can lead to inspections and tax confusion that will harm you.

Minimum wage and its impact on DPP in 2026

The minimum wage in the Czech Republic is set at CZK 22,400 per month as of January 2026. With a standard 40-hour working week, this corresponds to a minimum hourly rate of exactly CZK 134.40. Remuneration is now governed by a new automatic indexation mechanism.

The Labour Code clearly states that remuneration under a DPP must not be lower than the currently applicable minimum hourly wage. If you agree a lower rate with a casual worker (for example, only CZK 100 or CZK 120 per hour), this is a clear breach of the law.

If the employee subsequently complains to the Labour Inspectorate, the employer must immediately pay the difference. If the employee decides to pursue the matter through the courts, the company also faces a substantial fine.

Many small companies still maintain an informal “agreement” with casual workers on hourly rates below the statutory minimum. In 2026, however, this approach becomes extremely dangerous, because inspections target precisely these cases.

If you have a casual worker who works for you below CZK 134.40 per hour, you should remedy the situation without delay. Either you must officially increase their hourly rate, or agree with them to terminate your cooperation.

Practical tips and strategies for entrepreneurs

Audit of your existing DPPs

There are many legislative changes for 2026. You should therefore review in detail all DPPs you currently have in force. Carefully verify the following:

Are all DPPs concluded strictly in written form?
Does the agreed rate correspond to the current minimum wage of CZK 134.40/hour?
Do you know the new insurance thresholds (CZK 12,000 for DPP and CZK 4,500 for DPČ)?
Do you know exactly how many hours your agreement-based workers have worked for you this year?
Do you truly report all employees in the JMHZ system?

If you are not sure, contact the attorneys at ARROWS. We will audit your processes and remedy shortcomings before an inspection comes knocking.

Clear and compliant documents

Each DPP must mandatorily contain clearly defined contracting parties. It should also include a detailed description of the work and the hourly rate or a fixed monthly amount. Monthly remuneration must always be easily convertible into hours. This will prevent suspicion that you are paying below the minimum wage threshold.

Do not forget a clear annual limit (e.g., “max. 300 hours in 2026”). The contract must include the signing date and exist in two counterparts. There are many templates online, but they are often incomplete or outdated. Have your documents prepared by the professionals at ARROWS—it will save you money.

Choosing the right arrangement: DPP vs. DPČ vs. employment

Not every form of employment is suitable for every situation. Always consider:

DPP: Limit of 300 hours per year, participation in insurance only from CZK 12,000. Ideal for occasional help (moving, festivals, seasonal work).
DPČ: Work on average max. 20 hours per week, insurance contributions from CZK 4,500. Suitable for regular part-time work (receptionist, service staff).
Employment: Suitable for stable and long-term work on a full-time or part-time basis (sales manager, chief technician).

If you are unsure about the choice, ask the attorneys at ARROWS. We will propose the most advantageous solution tailored directly to your operations.

Using JMHZ without errors

If you handle JMHZ reporting in-house, we recommend caution. Prepare a clear checklist of mandatory data for each employee. Keep track of the strict deadlines. You report a new start before work begins, and termination within 8 days. You then submit the monthly income report by the 20th day.

Keep confirmations of submission and check the data before sending. If you do not have the capacity, it is better to entrust this to professionals or accountants.

Proven minimum habits for small companies

Monthly check: Regularly review working time records for all “agreement-based workers”. This helps you ensure you do not exceed the CZK 12,000 threshold for anyone.
Annual review: At the end of the year, add up the hours worked by individual workers. This gives you certainty that you do not exceed 300 hours under a DPP for anyone.
Records of contributions: Always carefully archive what you have paid in insurance contributions. This will be useful as conclusive evidence in the event of an inspection by the authorities.

Representation and defence in inspections: how the Prague-based law firm ARROWS can help

The attorneys at the Prague-based law firm ARROWS have many years of experience with matters relating to agreements to perform work (DPP). If you suspect an error or you have already been contacted by the Labour Inspectorate or ČSSZ, we are ready to assist you immediately:

Expert legal advice: We will analyse your situation, verify the recorded data with the authorities, and determine precisely what risks and potential sanctions you may face.
Representation before authorities: In the event of an announced or unannounced inspection by the Labour Inspectorate, the Czech Social Security Administration (ČSSZ) or the Financial Administration, we will take over communication and protect your interests.
Defence against fines: If a sanction has already been imposed, we will file remedies, attempt to negotiate a reduction, or challenge it before the administrative court.
Legal reorganisation: If we identify errors in your company processes, we will set up a safe system and fully rectify your contractual documentation.

Our Prague-based attorneys also work preventively. If you want to be sure that your current remuneration model is watertight, simply send us your current DPP. We will carry out an audit and clearly tell you what is in order and where, on the contrary, risks arise.

Final summary

The year 2026 brought a definitive legislative resolution in the area of agreements (DPP and DPČ). The originally intended complex two-tier limit system was abolished and replaced by simpler rules with a single limit of CZK 12,000. These changes are not merely a technical formality – they have a fundamental impact on your finances and sanction risks.

The key factor now is the absolute obligation to report all agreements (including those not subject to insurance contributions) through the centralised JMHZ system. What you could previously do with casual workers without paperwork or with a delay is no longer safe today. The state has digitised the system and the data of all authorities are interconnected in real time.

The Labour Inspectorate, ČSSZ and the Financial Administration therefore have a perfect overview of your temporary workers. If your company uses workers under such agreements, you should pay the utmost attention to their correct legal and tax setup under Czech legislation. If you are somewhat unsure about the new obligations, you are certainly not alone.

That is precisely why the experts from ARROWS, a Prague-based law firm, are here for you. We have extensive experience with cases involving the employment of foreigners, unlawful chaining of agreements, and defence in inspections by authorities. For maximum client security, we maintain professional liability insurance with a limit of CZK 400,000,000.

Our role is to ensure that your business is not jeopardised by unnecessary legal mistakes and hefty fines. If you would like an expert to assess your company situation and contracts, contact us at office@arws.cz. We will arrange a consultation, review your processes, and uncover all hidden risks.

Most frequently asked questions about agreements to perform work (DPP) in 2026

1. What are the new contribution limits for DPP in 2026, and do they apply to both types of insurance?
The originally planned aggregation of agreements was abolished. In 2026, a single limit of CZK 12,000 applies for DPP with each employer separately; for DPČ, the limit is CZK 4,500. If you exceed these limits, you pay both health and social insurance contributions from the income (social insurance is 7.1% for the employee and 24.8% for the company).

2. What happens if I have not prepared a DPP this year (2026) and employees are already working without paperwork?
This constitutes illegal employment with the risk of ruinous fines. Immediately draw up a written contract and remember that in 2026 you must report a Czech temporary worker in the JMHZ system before work begins. To minimise sanctions and prepare for an inspection, we recommend contacting ARROWS attorneys immediately.

3. Can I hire a temporary worker in December 2026 who will work in January 2027? How are the hours calculated?
Hours under a DPP are always aggregated strictly within a single calendar year. Work in December counts towards the 300-hour limit for the ending year 2026. As soon as the temporary worker starts working in January 2027, a completely new annual limit of 300 hours automatically opens up for them, even if the original contract continues seamlessly.

4. How is income calculated if an employee has multiple DPPs with different employers?
In 2026, income from different employers is not aggregated. The CZK 12,000 limit is assessed entirely independently for each company ID (IČO). If, for example, an employee has agreements with three companies and earns CZK 11,000 with each, no contribution obligation arises from any of them, because the decisive threshold is not exceeded anywhere.

5. What is the criminal exposure for an entrepreneur who is planning illegal work?
Illegal employment is primarily punished by a fine from the Labour Inspectorate of up to CZK 10 million. In more serious cases, for example repeated breaches of the law, major tax evasion or labour exploitation, the entire issue may escalate to criminal prosecution of the company’s managing directors themselves.

6. What if I want to terminate a DPP agreement before the year ends?
You can terminate a DPP by mutual agreement or by unilateral notice with a 15-day notice period (unless a different one is agreed). You must report the end of work in the JMHZ system within 8 days. Also remember that if the temporary worker has met the statutory conditions this year for entitlement to holiday, you must pay out any unused portion upon their departure.

Notice: The information contained in this article is of a general informational nature only and is intended for basic orientation in the matter according to the legal status as of 2026. Although we take the utmost care to ensure accuracy, legal regulations and their interpretation evolve over time. We are ARROWS advokátní kancelář, an entity registered with the Czech Bar Association (our supervisory authority), and for maximum client security we are insured for professional liability with a limit of CZK 400,000,000. To verify the current wording of regulations and their application to your specific situation, it is necessary to contact ARROWS advokátní kancelář directly (office@arws.cz). We accept no liability for any damages arising from the independent use of information from this article without prior individual legal consultation.

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