Freelancer Insurance Advances 2026
Find out your monthly social and health insurance advance payments for Czech self-employed (OSVČ). Minimum advances and profit-based amounts.
Your details
Total monthly advances
9,998 CZK
119,976 CZK / year
Social insurance (sociální pojištění)
6,692 CZK
Health insurance (zdravotní pojištění)
3,306 CZK
Minimum health insurance advance applied.
Taxorio tracks these advances for you all year round — including the reports for ČSSZ and your health insurer.
Start for freeHow Czech freelancer advances are calculated
Social insurance (Sociální pojištění)
The assessment base is 55% of annual profit (tax base). Social insurance is then calculated at 29.2% of this base. The annual amount is divided by 12 to get the monthly advance and compared with the statutory minimum.
profit × 55% × 29.2% ÷ 12
Health insurance (Zdravotní pojištění)
The assessment base is 50% of annual profit and the insurance rate is 13.5%. If the calculated advance is lower than the statutory minimum, you pay the minimum advance. The actual amount is settled after filing the annual income and expenditure report (Přehled).
profit × 50% × 13.5% ÷ 12
Minimum advances in 2026
- 5 005 Kč
Social insurance — main activity (hlavní činnost) — Minimum monthly social insurance advance for main activity.
- 3 306 Kč
Health insurance — main activity (hlavní činnost) — Minimum monthly health insurance advance for main activity.
- 1 574 Kč
Social insurance — secondary activity (vedlejší činnost) — Applies when annual profit exceeds the threshold of CZK 117,521.
Data valid for 2026. Source: ČSSZ and health insurers.
Frequently asked questions
What are the minimum insurance advances for Czech freelancers in 2026?+
In 2026 the minimum monthly social insurance (sociální pojištění) advance for a main activity (hlavní činnost) is CZK 5,005 (from July 2026, previously CZK 5,720) and the health insurance (zdravotní pojištění) advance is CZK 3,306. That is a minimum total of CZK 8,311 per month. For a secondary activity (vedlejší činnost) the minimum social insurance advance is CZK 1,574.
How are advances calculated from profit?+
The assessment base for social insurance is 55% of profit (tax base), and for health insurance 50% of profit. Social insurance is calculated at 29.2% of the assessment base and health insurance at 13.5%. The result is divided by twelve and compared with the statutory minimum advance.
When does a secondary-activity freelancer pay social insurance?+
For a secondary activity, social insurance is not payable if annual profit does not exceed the threshold amount. The 2026 limit is CZK 117,521. Once exceeded, social insurance advances are due, at a minimum of CZK 1,574 per month.
When do advances change?+
The new advance amount takes effect after filing the annual income and expenditure report (Přehled o příjmech a výdajích) for the previous year, from the month following its submission. Until then you pay advances at the same level as in the previous year.
Do I have to pay advances in the first year?+
In the first year of business you pay minimum social and health insurance advances for a main activity. For a secondary activity, social insurance advances are not required in the first year; any social insurance due is settled according to actual profit after filing the annual report (Přehled).
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