Disclaimer: This article is informational and does not constitute tax or legal advice. Amounts and rules change — always verify the current state at financnisprava.gov.cz or with a licensed Czech tax advisor.
Ask any self-employed foreigner in the Czech Republic what surprised them most in their first year and the answer is often the same: the monthly insurance advances. Long before you owe a koruna of income tax, you are already paying health insurance every single month — and, unless you qualify for the new-starter exemption from social advances, social security too. For many new freelancers those payments are the single largest recurring cost of the business.
2026 is an unusually complicated year to explain, because the minimum social advance changed in the middle of it. This guide gives you the exact numbers for main and side activity, explains the July cut and why it happened, and shows you how to handle any overpayment. Once you are done here, you will know precisely what should be leaving your account each month.
The Two Separate Systems
As an OSVČ you pay into two independent systems, each with its own institution, its own rules, and its own annual reconciliation:
- Social security (pension and, optionally, sickness insurance), administered by the Czech Social Security Administration (ČSSZ).
- Public health insurance, administered by your chosen health insurer (VZP is the most common).
Both systems use annual přehledy (summary reports) to reconcile the final amount. Monthly advances are common, but neither the obligation nor the statutory minimum applies to every OSVČ. New businesses, side activities, employment and state-insured periods can change what you send during the year.
If the whole system is new to you, our overview of health insurance for self-employed foreigners and the broader freelancing in the Czech Republic guide give you the wider context.
How the Advances Are Calculated
The headline minimums exist because the law sets a minimum assessment base tied to the average wage. The actual rates applied are:
- Social security: 29.2% of the assessment base, where the assessment base is 55% of your profit.
- Health insurance: 13.5% of the assessment base, where the assessment base is 50% of your profit.
For context, the two reference figures for 2026 are the average wage of 48,967 CZK and the minimum wage of 22,400 CZK. When your profit is low, these percentages would produce a tiny payment — so the minimum assessment base kicks in and sets a floor. That floor is exactly what changed in July.
The July 2026 Cut — What Changed and Why
Here is the headline for 2026: the minimum monthly social advance for main activity was 5,720 CZK from January to June 2026, and dropped to 5,005 CZK from July 2026 onward.
The reason is a legislative change — Law No. 90/2026 Coll. — which returned the minimum assessment base from 40% of the average wage back down to 35%. Crucially, the change was made retroactive to January, even though the lower advance only appears in payments from July. That retroactivity is what creates the overpayment situation we cover below.
The minimum health advance did not change: it is 3,306 CZK for the whole of 2026. Only the social side moved.
A separate calculation rule applies to someone who starts a main activity on or after 1 January 2024 after not carrying it out in the previous 20 years. The reduced minimum assessment base of 25 percent of the average wage applies in the start year and the next two calendar years; for 2026 it corresponds to 3,575 CZK. This is a minimum — if your last přehled produces a higher advance, you pay the higher amount. The annual insurance is still reconciled after you file the přehled.
A second, more generous rule applies first to most newcomers: if you started after 31 December 2024 with no self-employment in the previous 5 calendar years, ČSSZ sets your social advance at 0 CZK in the year you start and in the immediately following calendar year, for both main and side activity. The premium for those years is not waived — it is paid in one sum after you file the přehled (within 8 days of filing), calculated with the reduced 25 percent base where you qualify for it. So in practice the 3,575 CZK figure matters for the annual settlement, for advances in your third year, and from day one for people who were last self-employed 5–20 years ago.
Main vs Side Activity — a Big Difference
Whether your self-employment is your main activity or a side activity dramatically changes what you pay. Your OSVČ counts as a side activity (vedlejší činnost) if, alongside it, you are also employed, drawing a pension, on parental leave, or studying (under the age of 26). Otherwise it is your main activity (hlavní činnost).
For side activity the numbers are much gentler:
- The minimum monthly social advance is just 1,574 CZK.
- No social insurance is due at all if your annual tax base from the side activity stays below the 2026 threshold of 117,521 CZK.
- For health insurance there is no minimum on side activity, and since 2026 you pay no health advances at all — not in the first year or any later year. The premium is calculated from your actual assessment base (i.e. from real profit) and paid in one sum after the annual přehled.
Health advances may also be zero where the minimum assessment base does not apply for the entire month — for example, alongside employment that already pays health insurance from at least the statutory minimum, or while the state is your payer for the whole month. Your insurer settles the actual amount through the annual přehled.
This is why employed foreigners who freelance on the side often pay very little in advances during the year — sometimes nothing on the social side until the annual reconciliation.
The 2026 Numbers in One Table
| Advance | Main activity — Jan–Jun 2026 | Main activity — from Jul 2026 | Side activity |
|---|---|---|---|
| Social (pension) | 5,720 CZK / month | 5,005 CZK / month | 1,574 CZK / month (none if annual base < 117,521 CZK) |
| Health insurance | 3,306 CZK / month | 3,306 CZK / month | No advances (since 2026) — paid from actual profit after the přehled |
| Voluntary sickness insurance | from 243 CZK / month | from 243 CZK / month | from 243 CZK / month |
| Standard combined minimum (main, if both advances apply) | 9,026 CZK / month | 8,311 CZK / month | — |
Sickness insurance (nemocenské pojištění) is voluntary for the self-employed, with a minimum of 243 CZK/month. It is what lets you draw sickness and maternity benefits, so many freelancers planning a family opt in — but it is your choice.
Your First Year: Check the Exemptions First
Do not automatically copy both standard minimums into a standing order. A person starting in 2026 with no self-employment in the previous 5 calendar years has a social advance of 0 CZK in 2026 and 2027 and pays only the 3,306 CZK health advance in a main activity; the social premium for those years is paid after each přehled, so put money aside for it. The reduced social minimum of about 3,575 CZK (main activity, no self-employment in the previous 20 years) applies to 2026, 2027 and 2028 in the annual settlement and to advances in 2028 — and immediately to someone who was last self-employed 5–20 years ago. Health insurance can also follow a no-minimum rule in qualifying employment or state-insured situations. Confirm your status with ČSSZ and your health insurer; the combined amounts in the table apply only when both standard minimum advances are required.
From the second year on (or, with the new-starter exemption, from the third), your advances are recalculated from your last filed přehled, so a profitable year means higher advances afterwards — plan your cash flow for that step-up.
The Overpayment From the July Cut
Because Law No. 90/2026 lowered the minimum retroactively to January, anyone who paid the higher 5,720 CZK in the first half of 2026 has effectively overpaid on the social side. You have a few ways this resolves:
- Offset it against future advances, reducing what you pay in the coming months.
- Request a refund from your district social security administration (OSSZ). A refund is paid out within 60 days of the request.
- Let it reconcile automatically in your annual Přehled for 2026, where the correct full-year amount is calculated and any overpayment credited.
There is no downside to any of these routes — the money is not lost. If you want it back in hand sooner rather than at the annual reconciliation, the refund request is the fastest path.
Deadlines — Do Not Miss the 8th
Social security advances are due by the end of the calendar month they are paid for. A health advance can be paid from the first day of the month it covers through the eighth day of the following month. A January health payment sent in late January is therefore valid; it must reach the insurer no later than 8 February. The final amounts are reconciled in the annual přehled.
For every filing and payment date across the year, keep our tax deadlines calendar to hand.
Keep the Calculation and the Payment Separate
The amount depends on your profile and can change after a přehled. Taxorio can show relevant deadlines and estimates from your settings while keeping the income and expense records needed for the annual reconciliation. It does not confirm that a transfer reached ČSSZ or your insurer, so treat their notices and account statements as the payment record.
Use the free social and health advances calculator for an estimate. The flat-rate tax calculator and income tax calculator can compare the inputs you provide, but they do not choose a tax regime for you. If employment, benefits or another special circumstance overlaps with the business, confirm the result with the relevant authority or a Czech tax adviser.