Newly set minimum contributions for self-employed persons for 2026
Newly set minimum contributions for self-employed persons for 2026
On 29 September 2025, a government regulation came into force setting the general assessment base for calculating insurance premiums for 2026. From this, we can determine the minimum insurance premium that self-employed persons will pay in 2026. The minimum assessment base for social security and health insurance contributions is based on the average wage for 2026, which is recalculated using a coefficient set by the government from the average wage for 2024. The increase in average wages therefore also results in an increase in the minimum insurance contribution.
Social insurance
There is another factor affecting social insurance contributions that is causing minimum advance payments to rise in recent years. Until 2023, the minimum monthly assessment base was calculated as 25% of the set average wage. However, the consolidation package brought about a change in the calculation and a gradual increase in this base. In 2024, it increased to 30% of the average wage, in 2025 to 35%, and from 2026 onwards, the calculation will stabilise at 40% of the average wage. The minimum monthly assessment base for the main activity is therefore CZK 19,587 (40% of CZK 48,967).
The insurance rate remains unchanged at 29.2%. The minimum monthly advance payment for self-employed persons for their main activity for 2026 is therefore CZK 5,720 (29.2% of CZK 19,587).
There are several social insurance schemes. Newly established self-employed persons are subject to an exception in the calculation of the minimum assessment base according to the consolidation package, namely in the year of commencement of their main gainful activity and in the following two years. The minimum monthly advance payment for self-employed persons in this scheme will be CZK 3,575 in 2026.
Self-employed persons in the secondary activity regime have minimum monthly advance payments set at CZK 1,574. It should be noted that self-employed persons in the secondary activity regime also have a so-called decisive amount for participation in social insurance, i.e. a set limit on the assessment base up to which no insurance premiums are paid. This decisive amount for 2026 is CZK 117,521. For example, tradespeople with a 60% flat-rate expense allowance who will have an income of up to CZK 294,000 per year in 2026 and who will also be self-employed persons in secondary activity will avoid paying social insurance contributions.
In the case of social insurance contributions, let us also mention the maximum annual assessment base, i.e. the limit above which no contributions are paid. It is calculated as 48 times the average wage and for 2026 amounts to CZK 2,350,416. This limit also applies to employees. If a self-employed person exceeds this maximum assessment base (an employee's gross annual income), they no longer pay insurance contributions above this limit. Again, for a self-employed person with a 60% flat-rate expense allowance, this limit corresponds to an annual income of approximately CZK 3,550,000.
Sickness insurance
The minimum advance payment for sickness insurance remains the same for 2026, at CZK 243. Sickness insurance is voluntary for self-employed persons, so they do not have to pay it. It should be noted here that participation in sickness insurance is a necessary condition for receiving maternity benefits (for self-employed persons, at least 180 days in the period of one year before the start of maternity leave and at least 270 days in the last two years).
Health insurance
Calculating minimum health insurance contributions is now somewhat simpler. The minimum assessment base is set at 50% of the average wage, with no change here. The insurance rate has also remained unchanged at 13.5%. The minimum monthly advance payment for self-employed persons engaged in their main activity for 2026 is therefore CZK 3,306. Self-employed persons engaged in secondary activities do not have a minimum advance payment set: either they do not pay it at all (in cases where they are also employed), or they pay it based on a calculation of the last known payment obligation (in other cases).
Advance payment for OBZP
The amount of the health insurance advance payment for persons without taxable income (OBZP) is derived from the current minimum wage. It is calculated as 13.5% of the minimum wage valid for the given year and rounded up to whole crowns. For 2026, the minimum wage is CZK 22,400, so the monthly advance payment for health insurance for OBZP will increase to CZK 3,024.
Flat-rate tax
The minimum social security and health insurance payments also directly affect the amount of the flat-rate tax set for the first bracket. In 2026, this will be CZK 9,984 per month. The flat-rate tax for the second and third brackets remains unchanged at CZK 16,745 and CZK 27,139 per month.
Finally, I would like to point out that all minimum advance payments will be paid at the new rate from January 2026. At the same time, I would like to remind you that when compiling reports for 2025 (usually in spring 2026), it is necessary to take into account the amounts valid for 2025.