As of January 1, 2026, the minimum monthly payments on social insurance will increase as follows:

• 1 574 CZK for freelancers having their business as side activity (vedlejší činnost) • 5 720 CZK for freelancers having their business as main activity (hlavní činnost) • 3 575 CZK for freelancers having their business as main activity (hlavní činnost) and initiated their business (or reinitiated and didn´t do it in the last 20 calendar years)

Every self-employed person (OSVČ) who paid social insurance advances in 2025 in an amount lower than the minimum valid for 2026 must pay new advances at least in the amount of the minimum set for 2026 FROM JANUARY 2026.

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.

News: Self-employed persons (OSVČ) who initiated their business (or reinitiated it and didn´t do in the last 5 calendar years) don´t have to pay social insurance advances in the current and the following year.

This doesn´t exempt to pay the social insurance itself based on Statement of Income and expences for the given years.

Example:  Self-employed persons (OSVČ) who initiated their business in the year 2026, don´t have to pay social insurance advances for the whole year 2026 and 2027.