Change in minimum monthly advances of Social Insurance for self-employed from July 2026

Starting 1 July 2026, the minimum monthly socialinsurance advance for self-employed persons (OSVČ) performing self-employmentas their main activity (hlavní činnost) is decreasing.

Who is affected

This change applies to self-employed (OSVČ) who currentlypay the minimum advances of 5,720 CZK/month based on their main activity.

What is changing

The minimum monthly assessment base (55% of your tax base),resp. income is dropping from 40% to 35% of the average wage. Inpractice:

New minimum advance: 5,005 CZK (down from 5,720 CZK)
New minimum income threshold: 17,139 CZK/month (down from 19,587 CZK/month)

If your monthly income from self-employment in 2025 was below17,139 CZK, your new advance will be the flat minimum of 5,005 CZK.

If your monthly income from self-employment was between17,139 CZK and 19,587 CZK, your new advance will be calculated proportionally from your actual income. New amount you will find on youronline personal account at ePortal.

Example: Monthly income of 18,560 CZK in 2025 → new advance from July 2026 = 5,420 CZK.

When it takes effect

It applies for the first time to the advance due for July 2026.

What about the advances already paid in January–June 2026?

If you paid the full 5,720 CZK/month from January to June 2026, the difference compared to what the new rules would have set can, in principle, be refunded — but you need to  apply for it till end of 2026 at latest (optional).

Otherwise, the overpaid amount will automatically be factored into your 2026 annual Statement of Income and Expenses (Přehled o příjmech a výdajích OSVČ). If it results in an overpayment of socialinsurance for the year, it will be refunded then.

Where to check your new advance amount

Your updated advance amount, valid from July 2026, will be available by 10 July 2026 on the ČSSZ ePortal, in the "Informace ozaplacených zálohách na důchodové pojištění OSVČ" service.

Does this apply to me if I'm in the flat-rate tax regime (paušální daň)?

No — if you are a taxpayer in the first band of thepaušální režim, information about changes to your payments will becommunicated separately by the Tax Office (Finanční úřad), not ČSSZ.