A significant change is being introduced in the Czech Republic for self-employed individuals (OSVČ). Minimum advance payments for social insurance will be reduced. This mainly affects those who carry out self-employment as their main activity and pay the minimum social insurance contributions, as well as entrepreneurs in the flat-rate tax regime (paušální daň) who fall under Band 1 (1. pásmo).
The President of the Czech Republic signed the relevant law on 5 June 2026. Once the law is published in the Collection of Laws of the Czech Republic (Sbírka zákonů), the new amounts will start applying from the first day of the following month — from 1 July 2026.
How much will the social insurance contribution change for self-employed individuals
The main change concerns the minimum assessment base for social insurance advance payments for self-employed individuals (OSVČ). In 2026, this base had been increased from 35% to 40% of the average wage. The new law brings it back down to 35%.
In practice, this means that the minimum monthly advance payment for social insurance for self-employed individuals carrying out their main activity will decrease from 5,720 Kč to 5,005 Kč per month.
The difference is 715 Kč per month. This amount is also used to calculate the possible overpayment for the first months of 2026.
It is important to understand that this change applies only to social insurance. Minimum health insurance contributions remain unchanged and stay at 3,306 Kč per month in 2026.
Who will be affected by the changes
The changes are most important for self-employed individuals who carry out their business activity as their main activity (OSVČ na hlavní činnost) and pay the minimum social insurance advance payments.
If your social insurance advance payment was calculated above the minimum due to your income from the previous year, the reduction of the minimum threshold may not necessarily reduce your payment. In that case, it is advisable to consult an accountant or tax advisor, as your final payment amount should be checked individually.
The changes will also affect entrepreneurs in the flat-rate tax regime (paušální daň) who are in Band 1 (1. pásmo).
Entrepreneurs in Band 2 and Band 3 of the flat-rate tax regime (2. pásmo and 3. pásmo) are not affected by this change. Their monthly flat-rate tax payments remain the same.
What changes for self-employed individuals who pay minimum social insurance advance payments
For regular self-employed individuals (OSVČ) who pay minimum social insurance advance payments, the new monthly payment will be 5,005 Kč instead of 5,720 Kč.
The change will apply from 1 July 2026. For the period from January to June, this creates a possible overpayment:
715 Kč × 6 months = 4,290 Kč.
This overpayment can be refunded by submitting a request to the Czech Social Security Administration (ČSSZ), or it can be used to reduce future advance payments. If no request is submitted and the amount is not offset against the following payments, the overpayment will not be lost. It will be taken into account during the annual recalculation after submitting the annual income and expenses statement (Přehled) for 2026 in 2027.
It is therefore important not only to adjust the standing order in your bank account, but also to decide what to do with the difference that has already been paid.
What changes for entrepreneurs in the flat-rate tax regime
The change applies only to entrepreneurs in the flat-rate tax regime (paušální daň) who are in Band 1 (1. pásmo).
The new monthly amount for Band 1 will be 9,162 Kč instead of 9,984 Kč. The difference is 822 Kč per month.
The new payments will apply from 1 July 2026. The overpayment for January to June will be:
822 Kč × 6 months = 4,932 Kč.
This amount can be offset against the nearest payment. This means that when the new amount starts in July, instead of paying the standard new payment of 9,162 Kč, the entrepreneur can pay only 4,230 Kč:
9,162 Kč − 4,932 Kč = 4,230 Kč.
From the following month, the payment will return to the new regular amount of 9,162 Kč.
If an entrepreneur in the flat-rate tax regime (paušální daň) in Band 1 (1. pásmo) does not reduce the nearest payment, the overpayment can be dealt with after the end of the tax period.
Entrepreneurs in Band 2 and Band 3 (2. pásmo and 3. pásmo) are not affected by these changes.
Health insurance contributions remain unchanged
The minimum health insurance contribution (zdravotní pojištění) for self-employed individuals (OSVČ) in 2026 is 3,306 Kč per month.
The payment principle itself also remains unchanged. Regular self-employed individuals (OSVČ) continue to pay social insurance and health insurance separately. Entrepreneurs in the flat-rate tax regime (paušální daň) continue to pay one monthly amount within their selected band.
For Band 2 and Band 3 of the flat-rate tax regime (2. pásmo and 3. pásmo), the monthly payment amounts do not change.
This change does not mean that payments will automatically decrease for all entrepreneurs. If your social insurance advance payment was calculated individually and already exceeded the minimum amount, the specific amount should be checked based on your data from the previous period.
When it is better to ask for advice
Although the change may look simple, in practice a lot depends on your specific regime, the amount of advance payments you have already paid, and whether you pay the minimum contributions or an individually calculated amount.
If you are not sure which amount applies to you, whether you need to change your standing order, or how to handle the overpayment correctly, you can contact DoMyTax. We will check your regime, payment amounts and advise you on how to apply the new rules safely, without mistakes in payments or reporting.
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