VAT and tax exports · 5 min read

Insurance — social and health (SP/ZP)

How Taxorio shows the indicative impact of your business on social and health insurance, how to set your activity type and health insurer, and how to read a shortfall or a refund on the cards.

What the Insurance tab shows

The Taxes & insurance section (formerly just "Taxes") has an Insurance tab with two cards — Social insurance (labelled with your main or secondary activity) and Health insurance (labelled with your health insurer). Above them is a summary strip: how much you'll pay in insurance for the year in total, the breakdown into social and health, and how much of it you've already paid in advances.

Each card opens with the answer: "You will owe for …", or "You will get back for …", with a note of how much of the annual insurance is already paid. The rows below that (profit → assessment base → rate) expand under the How we got there link. This is an indicative impact of your business on your insurance contributions for the chosen year — not a calculator for every individual situation, and not a substitute for a tax or insurance advisor.

The tab is only available in the standard tax regime — if you pay flat-rate tax, your social and health insurance are already part of a single monthly flat-rate payment, so the Insurance tab doesn't show. The feature is also available on the FREE plan.

How the annual statement is worked out

From the documents recorded in Taxorio, profit for the chosen year is calculated under § 7 of the Income Tax Act. The assessment base is then derived from it:

  • Social insurance: 55% of profit.
  • Health insurance: 50% of profit.

From the assessment base, the indicative annual insurance is calculated (a rate of 29.2% for social, 13.5% for health insurance). Taxorio sets the advances you've paid against it and shows straight away whether you owe a balance or are due a refund. Until you enter the actual amount into the "Paid advances" row, it works with an estimate of number of months × monthly advance — so fill it in as soon as you know it.

⚠️ Note: the calculation is indicative and is based only on the documents currently recorded in Taxorio. What's binding is always the statement of income and expenses filed with the ČSSZ and your health insurer — verify the card's figures before filing.

Monthly advance now

The "Monthly advance now" row (for past years, "Monthly advance in …") shows how much you pay each month. Where the amount comes from:

  • An estimate from your data — if you haven't entered anything, Taxorio works out the advance from last year's documents and labels it estimate from … data. The amount from your last filed statement is always decisive, so overwrite it using the "I have a different amount" link — your value overrides the estimate.
  • First year of business — instead of an estimate, it offers the statutory minimum (you have no statement to base one on).
  • "No advances due" — for a secondary activity in its first year (social) and for a secondary activity alongside employment (health). The insurance is then paid in one lump sum after the statement is filed.

Next to it is the "After the statement you will pay" row — the indicative amount you should keep paying going forward, per the annual statement.

Secondary activity

  • If you run your business as a secondary activity, you don't pay social insurance (or advances on it) until profit exceeds the decisive amount (CZK 117,521 for 2026).
  • For health insurance, the reason for the secondary activity decides: employees don't pay advances at all (they settle any insurance due in one lump sum after filing the statement); state-insured persons (students, retirees, on parental leave, etc.) don't pay them in the first year, and in later years pay per their last statement.

How to set up your business details

  1. Go to Settings → Company details, the Social and health insurance section.
  2. Choose your type of activity — main, or secondary.
  3. For a secondary activity, also choose the reason: Employment, or The state pays the insurance (student, retiree, parental leave, caring for a person…).
  4. Choose your health insurer; optionally add the date you started your business — it sharpens the calculation for the first year of business.
  5. Answer the question "Is this your first time being self-employed in the last 20 years?" — a starting OSVČ pays a lower minimum social insurance advance for the first three years. Until you answer, Taxorio calculates with the higher, standard advance.
  6. Save — the cards in the Insurance tab recalculate based on the new details.

Parameters for 2026

  • The minimum monthly advance for social insurance: CZK 5,005 for a main activity (following amendment No. 90/2026 Sb., which returned the minimum assessment base calculation to 35% of the average wage). For a starting OSVČ, a reduced base of 25% of the average wage applies for the first three years, i.e. CZK 3,575; for a secondary activity the minimum is CZK 1,574.
  • You pay the reduced CZK 5,005 advance only from the July 2026 advance onward. The amendment took effect on 26 May 2026 and reduced the minimum retroactively from 1 January, but through June the original CZK 5,720 was still paid. For January through June this created an overpayment of CZK 715 a month, CZK 4,290 in total, which is applied to future advances.
  • The minimum monthly advance for health insurance: CZK 3,306 (the minimum doesn't apply to a secondary activity).
  • The decisive amount for a secondary activity: CZK 117,521 in profit for the year.
  • Rates: 29.2% (social insurance), 13.5% (health insurance) of the assessment base.
  • Statements are filed within a month of the deadline for the income tax return, and the ČSSZ and your health insurer have the same deadlines for 2025. What decides is the date you actually filed the return: filed by 1 April 2026 → statement by 4 May 2026; filed electronically after 1 April 2026 → by 4 June 2026; with a tax advisor → by 3 August 2026.
  • A balance due is payable within 8 days of filing the statement.
  • The regular monthly advance for social insurance is due by the end of the given month, and for health insurance by the 8th day of the following month.

What Taxorio doesn't handle in Insurance

  • Electronic filing of statements with the ČSSZ or your health insurer — Taxorio only prepares the supporting figures (to copy over) for the ČSSZ ePortal or your insurer's portal. The app doesn't create or submit the filing itself.
  • Voluntary sickness insurance.
  • Individual insurance situations beyond the activity type and reason you entered — for example, specific overlaps with employment, changing insurer during the year, suspending your activity, or exceptions and relief. In these cases you need to contact the ČSSZ or your health insurer directly.
💡 Tip: the main "Net earnings" card on the Overview uses the same figures only as a quick, indicative summary (profit − tax − social − health insurance). You'll find a more detailed, likewise indicative breakdown right in the Insurance tab.