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Changes in Self-Employed (OSVČ) Insurance for 2026
· 3 min read
Minimum monthly insurance advances for self-employed individuals (OSVČ) continue to rise due to statutory increases in the minimum assessment base. Here is a summary of the rates payable in 2026 and who remains exempt from the increases.
Quick take
- The minimum annual social security contribution is CZK 60,060, equivalent to CZK 5,005 per month.
- The minimum annual health insurance contribution is CZK 39,672, equivalent to CZK 3,306 per month.
- The qualifying threshold for secondary activity is CZK 117,521 of tax base.
- The maximum assessment base is capped at 48 times the average national wage.
New Minimum Advance Payments
Minimum monthly advance payments must be paid by self-employed individuals carrying out primary activity, regardless of whether their business generates a profit or a loss.
| Contribution Type | Monthly | Annually |
|---|---|---|
| Social security (primary activity) | CZK 5,005 | CZK 60,060 |
| Health insurance (primary activity) | CZK 3,306 | CZK 39,672 |
| Social security (secondary activity) | Based on actual tax base | CZK 0 up to a base of CZK 117,521 |
How Insurance Is Calculated
Social security insurance is calculated at 29.2% of 55% of the tax base, while health insurance is 13.5% of 50% of the tax base. The final liability is settled annually via the insurance overview reports submitted after year-end. Advance payments for the subsequent period are adjusted from the month following the submission of these reports.
Secondary Activity
Self-employed individuals operating alongside employment, while on parental leave, receiving a pension, or studying are not required to pay minimum social security advances. If their tax base does not exceed the statutory threshold of CZK 117,521, no social security insurance is payable at all. Health insurance for secondary activity is calculated from the actual tax base with no mandatory minimum base applied.
Action Required Now
Review your standing orders to both institutions, confirm that your business classification as primary or secondary activity is correctly registered, and schedule the filing of your annual overviews.
What to do now
- 1Update your standing orders to match the new minimum monthly advance payments.
- 2Check whether you owe any underpayments from your most recent annual overview reports.
- 3If operating on a secondary activity basis, monitor your net profit against the CZK 117,521 threshold.
When to call an accountant
When transitioning between primary and secondary activity, combining self-employment with employment, or suspending your business activities during the year.
Frequently asked questions
- Do I have to pay advances while my business is suspended?
- Once business suspension has been duly notified, advance payments are not due for the relevant months; the notification must be formally submitted to both institutions.
- When do I start paying the new advance amounts?
- From the month immediately following the submission of your annual overview reports for the previous calendar year.
- Does the statutory minimum also apply to self-employed individuals in their first year?
- Yes, for primary self-employed activity, at least the statutory minimum advance payments must be paid from the very beginning.
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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