As of January 1, 2025, the minimum monthly payments on social insurance will increase as follows:

• 1 496 CZK for freelancers having their business as side activity (vedlejší činnost)

• 4 759 CZK for freelancers having their business as main activity (hlavní činnost)

• 3 399 CZK for freelancers who initiated their business as main activity in the year 2025

Every self-employed person (OSVČ) who paid social insurance advances in 2024 in an amount lower than the minimum valid for 2025 must pay new advances at least in the amount of the minimum set for 2025 FROM JANUARY 2025.

This amount is to be paid until the month following the month in which the Summary of Income and Expenses (following the Income Tax Return) is or should be submitted.