The tax return is not the last piece of paper you file as an OSVČ (osoba samostatně výdělečně činná, a self-employed person) each year. Two more follow: the přehled o příjmech a výdajích, an annual statement of income and expenses — one for the district social security administration (ČSSZ) and one for your health insurance company. They are what your actual insurance for last year is calculated from, and what sets your advances for the period ahead. With the deadline for an OSVČ represented by a tax adviser falling on 3 August 2026, it is high time to check them.
What the přehled is and why you file it
During the year you pay advances on social and health insurance — either the minimum, or an amount derived from last year's profit. The přehled is the reckoning: you state your actual income and expenses for the previous year, which gives the assessment base and the real amount of insurance due. The result is an underpayment or an overpayment — and a new level of advances for the next period.
Deadlines in 2026 (for the 2025 year)
The deadline for the přehled follows the deadline by which you were due to file your tax return:
| Your situation | Tax return deadline | ČSSZ | Health insurance company |
|---|---|---|---|
| You are not required to file a tax return | — | 31 July 2026 | 8 April 2026 |
| Return filed by 1 April 2026 (on paper or electronically) | 1 April 2026 | 4 May 2026 | 4 May 2026 |
| Return filed electronically only after 1 April 2026 | 4 May 2026 | 2 June 2026 | 4 June 2026 |
| Return filed by a tax adviser after 1 April 2026 | 1 July 2026 | 3 August 2026 | 3 August 2026 |
What decides is the date you actually filed the return, not its form. Someone who sent the return electronically by 1 April has until 4 May for the přehled — the extended deadline of 4 June belongs only to those who filed after 1 April. In 2026 the ČSSZ and health insurance deadlines are the same — except for an OSVČ who is not required to file a tax return: they have until 31 July for the ČSSZ přehled, but must file with the health insurer by 8 April.
What happens if you do not file
- A fine of up to 50,000 CZK — both ČSSZ and the health insurance company can impose one for failing to file or for filing late.
- Penalty interest on the underpayment — if the missing přehled means you are not paying the right insurance, interest accrues for every day of delay.
- Insurance assessed by estimate — a health insurance company can assess your premium from average figures without your input, which usually comes out well above reality.
We write about sanctions in more detail in Penalties and sanctions for the self-employed.
How the insurance is calculated
For 2025, the year you are settling in these statements:
- Social insurance: 29.2% of an assessment base equal to 55% of the tax base (your profit). A minimum assessment base applies.
- Health insurance: 13.5% of an assessment base equal to 50% of the tax base. Here too a minimum applies for the main activity.
The přehled also produces new advances, which you pay from the month after the one in which you filed it. From July 2026 the minimum social insurance advance is 5,005 CZK (5,720 CZK for January to June) and health insurance is 3,306 CZK a month; the full breakdown is in Minimum social and health insurance for the self-employed in 2026.
How to file
- Have the figures from your tax return ready — income, expenses and the tax base must match what you sent the tax office.
- The ČSSZ přehled goes through the ČSSZ ePortál. Note that an OSVČ with an activated datová schránka (data box) is required to file it electronically.
- The health insurance přehled goes through your insurer's portal (VZP Point, or the equivalent at the other insurers) or through your data box.
- Pay any balance within 8 days and update your standing orders — the new health insurance advance applies from the month in which you filed the přehled, the new social insurance advance from the following month.
Where to get the figures without digging through folders
The whole přehled stands or falls on one number: how much you actually earned last year. If you keep your records of income and expenses in Taxorio, your income by paid invoices and your expenses by category are on the dashboard at any time — you simply copy the figures into the form. You can also ask the AI assistant how much paid income and how many recorded expenses you had last year.
Summary
The přehledy are administratively simpler than the tax return — with your records in order they take an evening. What matters is not missing the deadline (4 May, 4 June or 3 August 2026, depending on your situation), having the money for the balance ready within 8 days, and setting up the new advances. And if the yearly paperwork wears you down, consider the flat tax for next year — under it the přehledy disappear entirely.
Taxorio scope: Taxorio provides invoicing and income/expense records for Czech sole traders. It is not full accounting or personalised tax advice. For an unsupported or unusual case, verify the treatment with a Czech accountant or tax adviser before filing.