Minimum advances for the self-employed: the 2026 reduction and the 2027 amounts
A sharp increase in the minimum advances for self-employed persons (OSVČ) with a main business activity had originally been announced for 2026. During 2026 the picture changed.
Mid-year reduction in 2026. Act No. 90/2026 Coll., amending the Social Security Contributions Act (No. 589/1992 Coll.), kept the minimum assessment base at 35 % of the average wage instead of the planned 40 %. From 1 July 2026 the minimum pension insurance advance fell from CZK 5,720 to CZK 5,005 per month. Advances paid from January to June are not recalculated: the overpayment is settled in the annual statement for 2026 or refunded on request by the end of 2026.
Minimum monthly amounts for a main activity
| 2026 | 2027 | |
|---|---|---|
| Pension insurance | CZK 5,720 until June, CZK 5,005 from July | CZK 5,281 |
| Health insurance | CZK 3,306 | CZK 3,488 |
| Flat tax, 1st band | CZK 9,984 until June, CZK 9,162 from July | CZK 9,662 |
The 2027 amounts are based on the average wage of CZK 51,663 set by Government Regulation No. 177/2026 Coll.; at the date of publication they had not yet been confirmed by the Czech Social Security Administration (ČSSZ) and the health insurance companies.
Flat-tax regime. For 2027 the second and third bands remain at CZK 16,745 and CZK 27,139. Joining the regime or changing band for 2027 must be notified by 11 January 2027.
When the new amounts apply. The 2027 minimums apply from the January 2027 advance. The pension insurance advance is due by the last day of the month it relates to, the health insurance advance by the 8th of the following month, and the flat tax by the 20th of each month. Anyone paying by standing order needs to update it.
For an assessment of your situation, please contact us.
Sources:
- ČSSZ – Change in self-employed pension contributions from 1 July 2026 (in Czech)
- ČSSZ – Pension insurance advances (in Czech)
- VZP health insurance company – Health insurance payments in 2026 (in Czech)
- Financial Administration – Flat tax 2026 (in Czech)
- Financial Administration – Reduced 1st-band advance from July 2026 (in Czech)
- Government Regulation No. 177/2026 Coll. (published text, in Czech)
- BusinessInfo.cz – Flat-tax regime 2027 (in Czech)
General information, current as at the date of publication; it does not constitute advice on any specific case.