Czech Republic OSVČ — DPFO & Přehled ČSSZ/Health Payroll Workflow

Establish whether the client is OSVČ hlavní (main self-employment) or vedlejší (secondary alongside employment), confirm živnostenský list activity type, VAT registration status, and whether paušální daň was elected for the year. These facts drive every subsequent calculation — minimum advances, lump-sum percentages, and eligibility for simplified regimes differ dramatically between hlavní and vedlejší.

Gather all příjmy (gross revenues) and výdaje (expenses) for the tax year. Determine whether the client uses actual (skutečné) expenses with daňová evidence records or flat-rate (paušální výdaje) lump-sums. Apply the correct lump-sum percentage — 80% capped at CZK 1,600,000 for crafts/agriculture, 60% capped at CZK 1,200,000 for trade, 40% capped at CZK 800,000 for professional/other — and flag if switching method triggers a mandatory transition adjustment under § 23(8) of Zákon č. 586/1992 Sb.

Calculate the personal income tax (DPFO) liability using the § 7 partial tax base. Apply the 15% rate on income up to CZK 1,676,052 and 23% above. Deduct the basic taxpayer credit (sleva na poplatníka) of CZK 30,840, child tax credits (daňové zvýhodnění) if applicable, and eligible § 15 non-taxable deductions such as mortgage interest (max CZK 150,000), pension contributions (max CZK 24,000), and life insurance (max CZK 24,000). Check if a tax bonus (daňový bonus) results and confirm the CZK 60,300 annual cap. If paušální daň is valid, no DPFO filing is required — confirm and close the income tax phase.

Compute the annual social insurance (pojistné na sociální zabezpečení) owed to ČSSZ. The assessment base is 50% of § 7 profit. Apply 29.2% (28% pension + 1.2% state employment policy). Check the 2025 maximum assessment base of CZK 2,234,736. Compare computed annual liability against advance payments already made during the year. The difference is either an underpayment or overpayment. Confirm whether the client has optional sickness insurance (nemocenské pojištění) at 2.1%, minimum CZK 216/month. For vedlejší OSVČ, confirm that no social insurance is due if profit is below CZK 105,520.

Compute annual health insurance (zdravotní pojištění) owed to the client's health insurance company (VZP, OZP, ZPMV, ČPZP, RBP, VoZP, or MV). The assessment base is again 50% of § 7 profit, but health insurance has no maximum cap. Apply 13.5%. Compare against advance payments made. For hlavní OSVČ, ensure the minimum monthly advance of CZK 2,968 was observed; for vedlejší, there is no minimum but health insurance is due on actual income regardless of profit level. Unlike ČSSZ, this Přehled is filed directly with each health insurer.

Submit the DPFO return via EPO / Daňový portál by the applicable deadline (1 April paper, 1 May electronic, 1 July if filed through a registered daňový poradce). Submit both Přehled forms within one month of the DPFO deadline. Settle any underpayments and record expected refunds. Reset monthly advance payments for the coming year based on the reconciled annual figures — new social advances due by the 20th of each month to ČSSZ, new health advances due by the 8th to the health insurer. Confirm whether the client should elect or exit paušální daň for the next year by 10 January.