Changes in 2026
What changes in 2026
Minimum wage, the single monthly employer report, flat tax bands, freelancer insurance and the new rules for work agreements.
Legislation changes every January. These guides list what is actually different in 2026, from when it applies and what you have to change in practice.
News
Changes in Self-Employed (OSVČ) Insurance for 2026
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.
· 3 min read
News
Changes to DPP and DPČ Agreements in 2026
Thresholds for mandatory insurance contributions under work agreements are shifting alongside the average wage, and reporting procedures are changing as well. Here is a summary of what applies and what is currently in preparation.
· 3 min read
News
Flat-Rate Tax 2026: What Has Changed
The most significant change of the year is the reduction in the Tier 1 monthly advance, applied retroactively from January. The other tiers and income limits remain unchanged.
· 3 min read
News
Minimum Wage 2026 and Everything It Affects
The minimum wage is not just a statutory lower limit on pay. It directly determines the minimum assessment base for health insurance, eligibility for the tax bonus, and the minimum hourly thresholds for work agreements.
· 3 min read
News
Single Monthly Employer Report (JMHZ) in 2026
Employers are replacing several existing paper and electronic forms with a single monthly electronic report. This change streamlines submissions, but significantly increases requirements for payroll data accuracy.
· 3 min read
Other topics
- How much will I pay?Real numbers instead of vague answers: freelancer taxes and social/health insurance, the true cost of an employee, agreements and bookkeeping fees — each with a worked example.
- Do I have to?Registration, filings, reports and record keeping — a short yes / no / it depends answer first, the reasoning and the deadlines after it.
- I made a mistakeA missed registration, a late overview, a wrong payslip or an incorrect return. What the penalty is and how to put it right, in the correct order.
- ComparisonsTwo options side by side with numbers: flat-rate tax versus standard taxation, expense percentages versus real costs, DPP versus DPČ, benefits versus a pay rise.
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