# Czech Republic: social and health insurance for the self-employed (OSVČ), 2026 v2.1

> **Source-cited draft.** No accountant has reviewed this skill yet. Every figure below comes from the Czech Social Security Administration (ČSSZ), the General Health Insurance Company (VZP), the Financial Administration (Finanční správa), the Czech National Bank and the statutes in the Collection of Laws (e-Sbírka), read on 23 October 2026. It prepares working papers; it is not authority to file or pay.

This skill covers the contributions a self-employed person (osoba samostatně výdělečně činná, OSVČ) pays on their own business profit. Related skills in this pack:

- Employee and employer contributions: [cz-employee-contributions](cz-employee-contributions.md).
- Income tax for the self-employed, including flat-rate expenses: [cz-income-tax](cz-income-tax.md).
- Residence, non-residents and treaties: [cz-cross-border](cz-cross-border.md). Overview: [cz-tax-overview](cz-tax-overview.md).

The law is Act No. 589/1992 Coll. on social security premiums ("SSPA"), as amended by Act No. 90/2026 Coll. from 1 July 2026; Act No. 155/1995 Coll. on pension insurance; Act No. 187/2006 Coll. on sickness insurance ("SIA"); and Act No. 592/1992 Coll. on public health insurance premiums ("HIPA"). Social insurance is paid to the district social security office (OSSZ) where the person lives. Health insurance is paid to the person's chosen health insurer (VZP or another insurer). Currency: Czech koruna (CZK).

## Who this applies to

**Self-employed people.** An OSVČ is a person with income from self-employment under the Income Taxes Act, for example a trade licence holder, a freelancer or a farmer. A partner of a general partnership (v.o.s.) or a general partner of a limited partnership is also an OSVČ. Both the social and the health base start from the person's partial tax base from self-employment (dílčí základ daně, ITA § 7) (SSPA § 5b(1); HIPA § 3a(1)). In this skill that figure is called "profit".

**Main or secondary activity.** The answer depends on whether the activity is main (hlavní) or secondary (vedlejší). It is secondary in a month when, for at least part of that month, the person (Act 155/1995 § 9(6) and (7)):

- was also an employee;
- drew an invalidity pension or had been granted an old-age pension;
- drew maternity or pregnancy sickness benefit from employee sickness insurance;
- personally cared for a child under 4, or for a dependent person (degree I if under 10, or degree II to IV) who is a close relative or lives in the same household;
- was a dependent child (for example a student).

Otherwise the activity is main. The person must report the reason in the přehled for that year at the latest, with proof by the end of the following month where ČSSZ does not already hold the data (SSPA § 13a(8)).

**Social insurance.**

- A main activity is always insured for pension (SSPA § 13a(1)(c)).
- A secondary activity is insured only if profit from it for 2026 reaches CZK 117,521 (2.4 times the average wage). The threshold drops by one twelfth, CZK 9,794, for each full month without the secondary activity or on OSVČ sickness benefit (Act 155/1995 § 10(2) and (3); ČSSZ, OSVČ v kostce). Below the threshold there is no social insurance, unless the person opts in voluntarily (§ 10(4)).

**Health insurance.** Every OSVČ pays 13.5% of half the profit. The minimum base does not apply to a person who, for the whole year (HIPA § 3a(3)):

- is one for whom the state pays health insurance (for example a pensioner or a student) (§ 3c);
- is also an employee and pays health insurance in the job on at least the employee minimum;
- holds a ZTP or ZTP/P disability card, or has reached pension age without meeting the other conditions for an old-age pension (§ 3(8)(a) and (b)).

If one of these facts lasts only part of the year, the minimum is cut pro rata for the full months it lasted (§ 3a(4)(c)). A person exempt from the minimum for the whole year pays no monthly health advances and pays the year's premium within 8 days after the přehled (§ 8(3)).

**Sickness insurance** is voluntary for an OSVČ. The person joins by filing an application (SIA § 11).

**Out of scope here:** employee and employer contributions (cz-employee-contributions) and income tax ([cz-income-tax](cz-income-tax.md)).

## Rates, bands and thresholds

| Item | 2026 figure | Year | Source |
|---|---|---|---|
| Social insurance rate (28% pension, 1.2% state employment policy) | 29.2% of the social base | 2026 | [ČSSZ, Sazby pojistného](https://www.cssz.gov.cz/web/cz/vyse-a-sazba); SSPA § 7(1)(e)(1) |
| Voluntary sickness insurance rate | 2.7% of the chosen monthly base | 2026 | ČSSZ, Sazby pojistného; SSPA § 7(1)(e)(2) |
| Health insurance rate | 13.5% of the health base | 2026 | [VZP, Vyměřovací základ a výpočet pojistného](https://www.vzp.cz/platci/informace/osvc/vymerovaci-zaklad-a-vypocet-pojistneho); HIPA § 2(1) |
| Social base | 55% of profit (50% before 2024) | 2026 | [SSPA § 5b(1)](https://e-sbirka.gov.cz/sb/1992/589); [ČSSZ, Stanovení výše pojistného](https://www.cssz.gov.cz/web/cz/osvc-duchodove-pojisteni-stanoveni-vyse-pojistneho) |
| Health base | 50% of profit | 2026 | [HIPA § 3a(1)](https://e-sbirka.gov.cz/sb/1992/592); VZP, Vyměřovací základ |
| Average wage for 2026 | CZK 48,967 (general assessment base for 2024, CZK 46,278, times the coefficient 1.0581, rounded up) | 2026 | [Government Regulation 365/2025 Coll. § 1](https://e-sbirka.gov.cz/sb/2025/365); HIPA § 3a(2); ČSSZ, Maximální vyměřovací základ (48 × 48,967 = 2,350,416) |
| Minimum monthly social base, main activity | CZK 17,139 (35% of the average wage) for the annual premium for the whole of 2026, under Act 90/2026 Coll. Advances for January to June were set on CZK 19,587 (40%). ČSSZ's annual table still shows CZK 235,044 (12 × 19,587) for 2026; Art. II(5) of the Act overrides it | 2026 | [ČSSZ, Změna výše minimálních záloh OSVČ v roce 2026](https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024); SSPA § 14(5); [Act 90/2026 Coll.](https://e-sbirka.gov.cz/sb/2026/90) |
| Minimum annual social base, main activity, full year | CZK 205,668 (12 × 17,139) | 2026 | SSPA § 5b(2)(a); Act 90/2026 Coll. Art. II(5); computed |
| Minimum monthly social base, main activity, in the start year and the next 2 years, if not self-employed in the previous 20 years | CZK 12,242 (25%) | 2026 | ČSSZ, Změna výše minimálních záloh; SSPA § 14(5) |
| Minimum monthly social base, secondary activity | CZK 5,387 (11%) | 2026 | [ČSSZ, Zálohy na pojistné](https://www.cssz.gov.cz/web/cz/zalohy-na-pojistne-na-duchodove-pojisteni); SSPA § 14(5) |
| Minimum monthly social advance | Main CZK 5,005 (CZK 5,720 was due for January to June). New starter on 25%: CZK 3,575. Secondary: CZK 1,574 | 2026 | ČSSZ, Zálohy na pojistné; ČSSZ, Změna výše minimálních záloh |
| Secondary-activity threshold (rozhodná částka) | CZK 117,521 profit, less CZK 9,794 for each full month without activity | 2026 | [ČSSZ, OSVČ v kostce](https://www.cssz.gov.cz/web/cz/osvc-v-kostce) |
| Annual maximum social base (48 times the average wage) | CZK 2,350,416; maximum monthly advance CZK 57,194 | 2026 | ČSSZ, Zálohy na pojistné; ČSSZ, Maximální vyměřovací základ; SSPA § 15a(5) |
| Minimum monthly health base | CZK 24,483.50 (50% of the average wage) | 2026 | [VZP, Minimální výše záloh](https://www.vzp.cz/platci/informace/osvc/zalohy-na-pojistne/minimalni-vyse-zaloh); HIPA § 3a(2) |
| Minimum monthly health advance | CZK 3,306 | 2026 | VZP, Minimální výše záloh; [VZP, Platby zdravotního pojištění v roce 2026](https://www.vzp.cz/o-nas/tiskove-centrum/otazky-tydne/platby-zdravotniho-pojisteni-v-roce-2026) |
| Maximum health base | None | 2026 | VZP, Vyměřovací základ |
| Minimum monthly sickness base | CZK 9,000 (twice the CZK 4,500 employee threshold), so at least CZK 243 a month | 2026 | SSPA § 5b(4); [ČSSZ, Výpočet pojistného](https://www.cssz.gov.cz/web/cz/vypocet-pojistneho) |
| Flat-rate tax regime (paušální daň), monthly payment | Band 1 CZK 9,162 (tax 100, social 5,756, health 3,306); band 2 CZK 16,745 (4,963 / 8,191 / 3,591); band 3 CZK 27,139 (9,320 / 12,527 / 5,292). Band 1 was CZK 9,984 until June 2026 | 2026 | [Finanční správa, Informace k institutu paušální daně pro rok 2025 a 2026](https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025) |
| Flat-rate regime, monthly social base | Band 1 CZK 19,710 (17,139 × 1.15); band 2 CZK 28,050; band 3 CZK 42,900 | 2026 | [ČSSZ, OSVČ v paušálním režimu](https://www.cssz.gov.cz/web/cz/osvc-v-pausalnim-rezimu); SSPA § 14(3) |
| Late payment penalty (penále), social and health | Repo rate on the first day of the half-year in which the default began, plus 8 points: 11.50% a year (0.0315% a day) for defaults that began from January to June 2026, 11.75% a year (0.0322% a day) for defaults that began from July to December 2026 | 2026 | SSPA § 20(1); HIPA § 18(1); [Government Regulation 351/2013 Coll. § 2](https://e-sbirka.gov.cz/sb/2013/351); [CNB repo history](https://www.cnb.cz/cs/faq/vyvoj_repo_historie.txt); [VZP, Dlužné pojistné, penále, pokuty](https://www.vzp.cz/platci/informace/osvc/dluzne-pojistne-penale-pokuty) |

Bases and premiums are rounded up to whole koruna (SSPA §§ 5d, 7(3), 14(13); HIPA § 2(2)).

## The taxable base

**Social insurance (pension and employment policy).**

1. Start from the year's profit from self-employment: the partial tax base under ITA § 7, after actual or flat-rate expenses (see [cz-income-tax](cz-income-tax.md)).
2. The social base is the amount the person chooses, but at least 55% of that profit (SSPA § 5b(1)).
3. It cannot be lower than the minimum base: the monthly minimum times the number of months with the activity. A month with activity on any day counts. A month spent on OSVČ sickness benefit for the whole month does not (SSPA § 5b(2)). For a full year of main activity in 2026 this is CZK 205,668.
4. It cannot exceed CZK 2,350,416. If the person was also an employee, the self-employed base is cut first, so that employee bases plus the self-employed base stay within the cap (SSPA § 15a(5) and (6)). The employer issues a confirmation of employee bases within 8 days of a request (SSPA § 15a(3)).
5. Premium: 29.2% of the base. Advances paid during the year are credited against it. Any balance is paid, or refunded, after the přehled (SSPA § 14(11) and (12)).

**Main and secondary activity in the same year.** The minimum base is worked out separately for main months and for insured secondary months, and the parts are added together (SSPA § 5b(2)(c)). If secondary months are not insured, only the main months' share of profit counts (SSPA § 5b(1)).

**Act 90/2026 Coll. and the January to June advances.** The 2024 consolidation package raised the main-activity minimum from 35% to 40% of the average wage for 2026. Act 90/2026 Coll. brought it back to 35% from 1 July 2026 (Art. I).

- **Annual premium.** For 2026 the 35% minimum applies to the whole year (Art. II(5)).
- **Advances.** January to June advances stay due at the old CZK 5,720 minimum (Art. II(1)).
- **Refund.** A person who had to pay advances at the old minimum can claim back the difference between the advance paid and the advance under the new rules (at most CZK 715 a month, CZK 4,290 for January to June). The request must be in writing and filed by 31 December 2026. If the OSSZ grants it, it pays within 2 months of the request (Art. II(2)). A refunded amount is left out of the year's total advances on the přehled (Art. II(5)).
- **Unpaid advances.** Unpaid January to June advances, and the penalty on them, are written off down to the new minimum, if at least the new minimum was paid (Art. II(3)).

**Advances during the year (SSPA § 14).**

- **Monthly base.** The monthly base for advances is 55% of last year's profit divided by the months of activity, but at least the 2026 minimum (§ 14(2) and (5)).
- **When it changes.** A new advance applies from the month after the přehled was filed, or was due (§ 14(6)).
- **Falling income.** A person whose income has fallen by at least a third can ask the OSSZ to cut the advances. A secondary OSVČ can ask to stop them (§ 14(4) and (7)).
- **New starters.** A person who starts in 2026 and was not self-employed in any of the previous 5 calendar years pays no social advances in 2026 or 2027. The premium is still due after each year's přehled (§ 14(9); ČSSZ, Změna výše minimálních záloh). This exemption does not apply in the flat-rate regime.
- **Pensioners.** A working old-age pensioner on a full pension can set advances at 22.7%. They claim a discount equal to 6.5% of the annual social base in the přehled (§ 14(1) and § 14bb(1) and (3)).
- **Employee at the cap.** No advances are due once employment income alone has reached the CZK 2,350,416 cap and the person has shown this to the OSSZ (§ 15a(7)).

**Health insurance (HIPA §§ 3a and 8).**

- **Base and minimum.** The base is 50% of profit. The minimum is 12 times CZK 24,483.50, which is CZK 293,802 for a full year. It is cut pro rata for months without self-employment or on OSVČ sickness benefit (§ 3a(2) and (4)).
- **First year.** A person starting out pays the minimum advance, CZK 3,306, in the first calendar year (§ 8(1); VZP).
- **Later years.** Advances are 13.5% of last year's average monthly health base. The new advance is first paid for the month in which the přehled was filed or was due, one month earlier than the social advance (§ 8(2)).
- **No minimum.** A person exempt from the minimum pays no advances. They pay the whole premium after the přehled (§ 8(3)).
- **Falling income.** On request, the insurer cuts advances pro rata if expected monthly profit is at least a third lower than last year's (§ 8(4)).

**Voluntary sickness insurance.** The person chooses the monthly base. It must be at least CZK 9,000 and at most the average monthly social base from the last přehled. A person in their first year who has no přehled yet is capped at half the average wage, CZK 24,484 (SSPA § 5b(4)). The premium is 2.7% of the base.

**Flat-rate tax regime (paušální daň).**

- **One payment.** One monthly payment to the tax office covers income tax, social insurance and health insurance. A person whose tax equals the flat-rate tax files no tax return and no přehled with either OSSZ or the health insurer (SSPA § 15(1); HIPA § 24(2)).
- **Social base.** The social base is fixed by band (SSPA § 5b(3) and § 14(3)).
- **Entry conditions.** The person must (Finanční správa, Obecné informace):
  - be an OSVČ who is not a VAT payer and not required to register for VAT (an identified person is allowed);
  - not be a partner of a v.o.s. or a general partner of a k.s.;
  - not be in insolvency proceedings;
  - have no employment income on 1 January;
  - not have exceeded the income limit for the chosen band in the previous year.
- **Band limits on previous-year income.** Band 1: up to CZK 1,000,000. Up to CZK 1,500,000 if at least 75% of the income carries 80% or 60% flat-rate expenses. Up to CZK 2,000,000 if at least 75% carries 80%. Band 2: up to CZK 1,500,000, or up to CZK 2,000,000 if at least 75% carries 80% or 60%. Band 3: up to CZK 2,000,000.
- **Notifications.** Entry and band changes are notified to the tax office by 10 January of the year. A person starting a business notifies entry by the day the activity starts; a late notification has no effect for that year (Finanční správa, Obecné informace; ČSSZ, OSVČ v paušálním režimu).
- **Sickness insurance.** Voluntary sickness premiums are not part of the flat-rate payment and are paid to the OSSZ separately. The sickness base is capped at the band's social base, so the maximum monthly premium in 2026 is CZK 533 in band 1, CZK 758 in band 2 and CZK 1,159 in band 3 (SSPA § 5b(4); ČSSZ, OSVČ v paušálním režimu).
- **Leaving the regime.** If the person breaks a condition, the tax is no longer equal to the flat-rate tax. A přehled is then due and contributions are worked out in the normal way (ČSSZ, OSVČ v paušálním režimu).
- **Band 1 cut.** Band 1 was CZK 9,984 a month until June 2026 and is CZK 9,162 from July, with effect back to January. The overpayment of CZK 4,932 can be set against any later monthly payment (Finanční správa; Act 90/2026 Coll. Art. II(4)).

## Deadlines and filing

- **Registration.** The OSVČ notifies the OSSZ of the start or end of self-employment by the 15th day after it (ČSSZ, OSVČ v kostce). Health insurer notifications can be made at the trade licensing office, or through the tax office together with entry into the flat-rate regime (HIPA § 24(4) and (5)).
- **Social advances.** Each month's advance is due from the 1st to the last day of that same month. It counts as paid when it reaches the OSSZ account. The advance for the month the activity starts is due by the end of the following month (SSPA § 14a(1); ČSSZ, Zálohy na pojistné).
- **Sickness premium.** Due from the 1st to the last day of the month it covers. A missed premium can be made good by the end of the next month, on the CZK 9,000 minimum base (SSPA § 14c(2) and (5)).
- **Health advances.** Due from the 1st of the month to the 8th of the following month (HIPA § 7(2); VZP, Splatnost). If the 8th falls on a weekend or holiday, the next working day.
- **Flat-rate payment.** By the 20th of each month to the tax office. When a person starts self-employment and enters the regime, the first payment is due by the 20th of the next month, together with that month's payment (Finanční správa).
- **Annual přehled (overview of income and expenses).** Filed with the OSSZ and with each health insurer the person was insured with that year. It is due one month after the income tax return deadline (SSPA § 15(1); HIPA § 24(2)).
  - **Health insurer.** From 1 January 2026 the přehled goes to the health insurer electronically only (HIPA § 24(7); VZP). A person with no duty to file a tax return files the health přehled by 8 April (HIPA § 24(2)).
  - **OSSZ.** A person with a statutory data box files with the OSSZ electronically too (ČSSZ, Přehled o příjmech a výdajích).
  - **Return deadline.** The tax return is due 3 months after the year end. The deadline is 4 months if the return is filed electronically after the 3 months, and 6 months if a tax adviser files it or the accounts need an audit. The přehled follows whichever deadline applies.
  - **Dates for the 2025 přehled.** For the 2025 year, ČSSZ set 4 May 2026, 4 June 2026 (electronic return after 1 April) and 3 August 2026 (tax adviser) (ČSSZ, Přehled o příjmech a výdajích).
  - **Dates for the 2026 přehled.** By the same rule, the 2026 přehled is due 3 May 2027, 3 June 2027 or 2 August 2027 (computed; see Not yet confirmed).
- **Balancing payment.** Due within 8 days after the přehled was filed or was due, for social and for health insurance (SSPA § 14a(3); HIPA § 8(5)).
- **Corrections.** If the social base turns out higher, a corrected přehled is due within 8 days of learning of it (SSPA § 15(2)). For health insurance, changes are reported within 8 days and any shortfall paid within 30 days (HIPA § 24(3)).

## Penalties and interest

- **Late payment penalty (penále).** Unpaid or underpaid advances and premiums carry a penalty at the civil-law default interest rate (SSPA § 20(1); HIPA § 18(1)). The rate is the CNB repo rate on the first day of the calendar half-year in which the default began, plus 8 points (Government Regulation 351/2013 Coll. § 2(1)). That gives 11.50% a year for a default that began from January to June 2026 (repo 3.50% on 1 January 2026) and 11.75% for one that began from July to December 2026 (repo 3.75% from 19 June 2026).
  - **How it is computed.** The penalty runs for each calendar day from the day after the due date to the day of payment (SSPA § 20(2)). Daily, it is the annual rate divided by 365: VZP publishes 0.0315% a day for 1 July 2025 to 30 June 2026 and 0.0322% a day from 1 July 2026. Penalty = debt × daily rate × days. A health penalty is rounded up to whole koruna (HIPA § 18(3)).
  - **Not like tax interest.** Under the regulation the rate is fixed by the half-year in which the default began. It does not reset each half-year, which is how late-payment interest on tax works (Tax Code §§ 251a(5) and 252).
  - **End date.** On unpaid social advances, the penalty runs only until the přehled is filed, or until the přehled deadline if it is late (SSPA § 20(2)).
  - **Grace month.** No social penalty is charged if a late advance is paid by the end of the following month (SSPA § 20(3)(b)).
  - **Small amounts.** A health penalty is not charged if it totals CZK 200 or less for the year (HIPA § 18(4)).
  - **Wrong payment details.** Health insurance paid to the wrong insurer, or under the wrong variable symbol, counts as unpaid (HIPA § 18(1)). No penalty is charged if the payer proves the money reached the right insurer's account under the wrong variable symbol (§ 18(5)).
- **Fines, social.** Up to CZK 50,000 for failing to file the přehled, failing to file a corrected přehled when due, or failing to keep records (SSPA § 25c).
- **Fines, health.** Up to CZK 50,000 for each failure to file the přehled or other required reports (HIPA § 26(1)). VZP quotes CZK 10,000 for a missed notification and CZK 50,000 for a missing přehled. Until the přehled is filed, the insurer can fix a probable premium (VZP, Přehled o výši daňového základu).
- **Late přehled and sickness base.** If the přehled is filed late, the sickness base for the months in between is set at the CZK 9,000 minimum (SSPA § 5b(4)).

## Cross-border points

- **One country only inside the EU.** Regulation (EC) 883/2004 applies within the EU, EEA and Switzerland. A self-employed person is covered by one country's social security and health insurance law, normally the country where the activity is pursued.
- **Posting.** ČSSZ confirms that an OSVČ can be posted. The expected posting must not exceed 24 months, and the person proves it with an A1 certificate (Art. 12; [ČSSZ, Vyslaní pracovníci](https://www.cssz.gov.cz/vyslani-pracovnici)).
- **Work in two or more states.** A person self-employed in several states, or employed in one and self-employed in another, is covered by one state chosen under Art. 13 of the Regulation. Apply to ČSSZ for a ruling and an A1 before computing anything.
- **Health insurance abroad.** A person exempt from Czech health insurance because of a long stay abroad cannot use the flat-rate regime (Finanční správa, Obecné informace).
- **Foreign profit.** The base is the profit that is, or would be, taxable in the Czech Republic as self-employment income. Foreign self-employment profit of a Czech-insured person counts (SSPA § 5b(1); HIPA § 3a(1)).
- **Income tax** for incoming and outgoing people: see [cz-cross-border](cz-cross-border.md).

## Worked examples

### Example 1: main activity, profit CZK 720,000 in 2026

A designer has a trade licence as her only activity in 2026. Her 2026 tax return shows profit (partial tax base under ITA § 7) of CZK 720,000. No other insurance applies, and she joins sickness insurance on the minimum base.

1. Social base: 55% of 720,000 = CZK 396,000. This is above the CZK 205,668 minimum and below the CZK 2,350,416 cap.
2. Social premium: 29.2% of 396,000 = CZK 115,632.
3. Health base: 50% of 720,000 = CZK 360,000. This is above the CZK 293,802 minimum.
4. Health premium: 13.5% of 360,000 = CZK 48,600.
5. Total for the year: CZK 164,232. Advances paid in 2026 are credited. Any balance is due within 8 days of the přehled.
6. New advances in 2027: social 29.2% of 33,000 (396,000 / 12) = CZK 9,636, from the month after the 2026 přehled is filed (SSPA § 14(6)). Health 13.5% of 30,000 = CZK 4,050, from the month in which the health přehled is filed (HIPA § 8(2)). Both are above the 2027 minimums. Computed from the 2027 average wage of CZK 51,663 (48,900 × 1.0565, Government Regulation 177/2026 Coll.), those are a social advance of CZK 5,281 (35% base CZK 18,083) and a health advance of CZK 3,488 (base CZK 25,831.50); ČSSZ and VZP have not yet published them.
7. Sickness insurance on the CZK 9,000 minimum base: CZK 243 a month, CZK 2,916 for the year.

```oa-check
name: CZ OSVČ main activity, profit CZK 720,000, 2026
inputs:
  profit: 720000
  social_min_annual: 205668
  health_min_annual: 293802
  social_cap: 2350416
  sickness_base: 9000
steps:
  - social_base: min(max(profit * 0.55, social_min_annual), social_cap)
  - social: ceil(social_base * 0.292)
  - health_base: max(profit * 0.50, health_min_annual)
  - health: ceil(health_base * 0.135)
  - total: social + health
  - social_advance_next: ceil(social_base / 12 * 0.292)
  - health_advance_next: ceil(health_base / 12 * 0.135)
  - sickness_month: ceil(sickness_base * 0.027)
  - sickness_year: sickness_month * 12
expected:
  social_base: 396000
  social: 115632
  health_base: 360000
  health: 48600
  total: 164232
  social_advance_next: 9636
  health_advance_next: 4050
  sickness_month: 243
  sickness_year: 2916
```

### Example 2: low profit, minimums apply, and the Act 90/2026 refund

A plumber has a main activity all year and has been self-employed for many years. His profit has been low, so he paid the minimum advances throughout 2026: CZK 5,720 social for January to June and CZK 5,005 from July, plus CZK 3,306 health every month. His 2026 profit is CZK 240,000. In November 2026 he files the written refund request under Act 90/2026 Coll.

1. Social base: 55% of 240,000 = 132,000. That is below the minimum, so the base is CZK 205,668 (12 × 17,139).
2. Social premium: 29.2% of 205,668 = 60,055.056, rounded up to CZK 60,056.
3. Social advances paid: 6 × 5,720 + 6 × 5,005 = CZK 64,350.
4. Refund under Act 90/2026 Coll. Art. II(2): 6 × 715 = CZK 4,290, paid within 2 months of the request. It is left out of the advances on the přehled, so the advances counted are CZK 60,060.
5. Social result on the 2026 přehled: 60,060 − 60,056 = CZK 4 overpaid. The gap comes from rounding each monthly advance up. Without the refund request, the přehled would show CZK 4,294 overpaid.
6. Health base: 50% of 240,000 = 120,000. That is below the minimum, so the base is CZK 293,802 (12 × 24,483.50).
7. Health premium: 13.5% of 293,802 = 39,663.27, rounded up to CZK 39,664. Advances paid: 12 × 3,306 = CZK 39,672, so CZK 8 is overpaid.

If he had been in band 1 of the flat-rate regime instead, his 2026 cost would be 12 × CZK 9,162 = CZK 109,944, once the CZK 4,932 overpayment from January to June is set off. He would file no přehled and no tax return.

```oa-check
name: CZ OSVČ main activity, profit CZK 240,000, 2026 minimums and refund
inputs:
  profit: 240000
  social_min_month: 17139
  health_min_month: 24483.5
  old_advance: 5720
  new_advance: 5005
  health_advance: 3306
  band1_old: 9984
  band1_new: 9162
steps:
  - social_base: max(ceil(profit * 0.55), social_min_month * 12)
  - social: ceil(social_base * 0.292)
  - social_paid: old_advance * 6 + new_advance * 6
  - refund: (old_advance - new_advance) * 6
  - social_counted: social_paid - refund
  - social_overpaid: social_counted - social
  - social_overpaid_no_refund: social_paid - social
  - health_base: max(profit * 0.50, health_min_month * 12)
  - health: ceil(health_base * 0.135)
  - health_paid: health_advance * 12
  - health_overpaid: health_paid - health
  - band1_overpayment: (band1_old - band1_new) * 6
  - band1_year: band1_old * 6 + band1_new * 6 - band1_overpayment
expected:
  social_base: 205668
  social: 60056
  social_paid: 64350
  refund: 4290
  social_counted: 60060
  social_overpaid: 4
  social_overpaid_no_refund: 4294
  health_base: 293802
  health: 39664
  health_paid: 39672
  health_overpaid: 8
  band1_overpayment: 4932
  band1_year: 109944
```

## Ask the client first

1. Is the activity main or secondary in each month of 2026? Were they also employed, caring for a young child, a student, or drawing a pension? This decides the minimums and whether social insurance applies at all.
2. When did the activity start, and were they self-employed at any time in the previous 5 or 20 years? This decides the advance exemption and the 25% minimum.
3. What is the profit for 2026 and for 2025, as shown on the tax return? Were the 2026 advances paid at the old CZK 5,720 minimum, and has the Act 90/2026 refund been claimed?
4. Are they in the flat-rate regime, and in which band? Did they break any entry condition during the year?
5. Does the state pay their health insurance, or do they pay it as an employee on at least the minimum? Which health insurer are they with?
6. Do they work in another EU or EEA state or Switzerland, or hold an A1 certificate? Do they want sickness insurance cover?

## Sources

| Source | URL | Read on |
|---|---|---|
| ČSSZ, Sazby pojistného (29.2%, 2.7%) | https://www.cssz.gov.cz/web/cz/vyse-a-sazba | 2026-10-23 |
| ČSSZ, Změna výše minimálních záloh OSVČ v roce 2026 (CZK 19,587 / 17,139 / 5,387 / 12,242; advances 5,720 / 5,005 / 1,574 / 3,575; new-starter exemption) | https://www.cssz.gov.cz/web/cz/zmena-vyse-minimalnich-zaloh-osvc-v-roce-2024 | 2026-10-23 |
| ČSSZ, Zálohy na pojistné na důchodové pojištění (55%, cap CZK 2,350,416, maximum advance CZK 57,194, due dates) | https://www.cssz.gov.cz/web/cz/zalohy-na-pojistne-na-duchodove-pojisteni | 2026-10-23 |
| ČSSZ, Stanovení výše pojistného (55% base, cap rules with employment) | https://www.cssz.gov.cz/web/cz/osvc-duchodove-pojisteni-stanoveni-vyse-pojistneho | 2026-10-23 |
| ČSSZ, Výše minimálních vyměřovacích základů OSVČ (annual table) | https://www.cssz.gov.cz/web/cz/vyse-minimalnich-vymerovacich-zakladu-osvc | 2026-10-23 |
| ČSSZ, Maximální vyměřovací základ (CZK 2,350,416) | https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad | 2026-10-23 |
| ČSSZ, Výpočet pojistného (CZK 9,000 = twice the threshold in 2026) | https://www.cssz.gov.cz/web/cz/vypocet-pojistneho | 2026-10-23 |
| ČSSZ, OSVČ v kostce (CZK 117,521 threshold, CZK 9,794 a month, registration by the 15th day) | https://www.cssz.gov.cz/web/cz/osvc-v-kostce | 2026-10-23 |
| ČSSZ, Přehled o příjmech a výdajích (2025 přehled dates, secondary-activity reasons, corrections) | https://www.cssz.gov.cz/web/cz/prehled-o-prijmech-a-vydajich | 2026-10-23 |
| ČSSZ, OSVČ v paušálním režimu (band social bases and advances, 10 January) | https://www.cssz.gov.cz/web/cz/osvc-v-pausalnim-rezimu | 2026-10-23 |
| ČSSZ, Vyslaní pracovníci (A1, 24 months, OSVČ may be posted) | https://www.cssz.gov.cz/vyslani-pracovnici | 2026-10-23 |
| VZP, Vyměřovací základ a výpočet pojistného (50%, 13.5%, no maximum) | https://www.vzp.cz/platci/informace/osvc/vymerovaci-zaklad-a-vypocet-pojistneho | 2026-10-23 |
| VZP, Minimální výše záloh (CZK 24,483.50, CZK 3,306) | https://www.vzp.cz/platci/informace/osvc/zalohy-na-pojistne/minimalni-vyse-zaloh | 2026-10-23 |
| VZP, Platby zdravotního pojištění v roce 2026 | https://www.vzp.cz/o-nas/tiskove-centrum/otazky-tydne/platby-zdravotniho-pojisteni-v-roce-2026 | 2026-10-23 |
| VZP, Splatnost a další zásady pro platbu pojistného (8th of the next month) | https://www.vzp.cz/platci/informace/osvc/splatnost-a-dalsi-zasady-pro-platbu-pojistneho | 2026-10-23 |
| VZP, Přehled o výši daňového základu OSVČ a doplatek pojistného (electronic only from 2026, probable premium) | https://www.vzp.cz/platci/informace/osvc/prehled-o-vysi-danoveho-zakladu-osvc-a-doplatek-pojistneho | 2026-10-23 |
| VZP, Platba pojistného při souběhu činností | https://www.vzp.cz/platci/informace/osvc/platba-pojistneho-pri-soubehu-cinnosti | 2026-10-23 |
| VZP, Dlužné pojistné, penále, pokuty (0.0322% a day, CZK 10,000 / 50,000) | https://www.vzp.cz/platci/informace/osvc/dluzne-pojistne-penale-pokuty | 2026-10-23 |
| Finanční správa, Informace k institutu paušální daně pro rok 2025 a 2026 (2026 band payments, band 1 change, payment by the 20th) | https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/informace-k-institutu-pausalni-dane-pro-rok-2025 | 2026-10-23 |
| Finanční správa, Paušální daň: obecné informace (entry conditions, band limits) | https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/obecne-informace | 2026-10-23 |
| Finanční správa, press release 23 June 2026 (band 1 from CZK 9,984 to CZK 9,162, overpayment CZK 4,932) | https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2026/poplatnikum-v-prvnim-pasmu-pausalniho-rezimu-snizeni-zalohy | 2026-10-23 |
| Act No. 589/1992 Coll. (SSPA), consolidated: §§ 5b, 5d, 7, 13a, 14, 14a, 14bb, 14c, 15, 15a, 20, 25c | https://e-sbirka.gov.cz/sb/1992/589 | 2026-10-23 |
| Act No. 90/2026 Coll. (minimum back to 35%, transitional provisions, refund by 31 December 2026) | https://e-sbirka.gov.cz/sb/2026/90 | 2026-10-23 |
| Act No. 592/1992 Coll. (HIPA), consolidated: §§ 2, 3a, 7, 8, 18, 24, 26 | https://e-sbirka.gov.cz/sb/1992/592 | 2026-10-23 |
| Act No. 187/2006 Coll. (SIA), § 11 | https://e-sbirka.gov.cz/sb/2006/187 | 2026-10-23 |
| Government Regulation No. 351/2013 Coll., § 2 (default interest: repo plus 8 points) | https://e-sbirka.gov.cz/sb/2013/351 | 2026-10-23 |
| Act No. 155/1995 Coll. (pension insurance), §§ 9(6) to (9) and 10 (secondary activity, threshold) | https://e-sbirka.gov.cz/sb/1995/155 | 2026-10-23 |
| Government Regulation No. 365/2025 Coll. (general assessment base 2024 CZK 46,278, coefficient 1.0581) | https://e-sbirka.gov.cz/sb/2025/365 | 2026-10-23 |
| Government Regulation No. 177/2026 Coll. (general assessment base 2025 CZK 48,900, coefficient 1.0565, for 2027) | https://e-sbirka.gov.cz/sb/2026/177 | 2026-10-23 |
| VZP, Dlužné pojistné a penále pro OSVČ (daily penalty rates by period) | https://www.vzp.cz/platci/informace/osvc/dluzne-pojistne-penale-pokuty/dluzne-pojistne-a-penale | 2026-10-23 |
| Act No. 280/2009 Coll. (Tax Code), §§ 251a(5) and 252 (tax interest, for contrast) | https://e-sbirka.gov.cz/sb/2009/280 | 2026-10-23 |
| Czech National Bank, two-week repo rate history | https://www.cnb.cz/cs/faq/vyvoj_repo_historie.txt | 2026-10-23 |

Not yet confirmed: the 2026 přehled due dates (3 May, 3 June and 2 August 2027 are computed from the one-month rule; ČSSZ has not yet published them); the 2027 minimum advances (computed from Government Regulation 177/2026 Coll.; ČSSZ and VZP have not yet published them); whether ČSSZ and VZP in practice keep the penalty rate fixed for the whole default as Regulation 351/2013 § 2(1) reads (VZP lists its daily rates by period without saying).

> Contributed by Ryan Duguid.