Effective July 1, 2026, an amendment to Act No. 589/1992 Coll., on Social Security Contributions and State Employment Policy Contributions, enters into force, altering the rules for calculating minimum social security advance payments for self-employed persons (OSVČ) engaged in a primary activity.
The change primarily affects self-employed individuals who have paid the minimum advance payment of CZK 5,720 up to this point and whose income corresponds to the minimum assessment base.
Minimum Assessment Base
The minimum monthly assessment base drops from 40% to 35% of the average wage (decreasing from the original amount of CZK 19,587 to CZK 17,139).
Minimum Advance Payment
The minimum advance payment is reduced from CZK 5,720 to CZK 5,005 per month.
For self-employed persons affected by this change, the new advance payment assessment will be recalculated as of the effective date of the amendment. Consequently, the new advance payment amount of CZK 5,005 should be paid as early as for July 2026, with a due date of no later than July 31, 2026.
What about payments for January through June 2026?
If a self-employed person paid advance payments of CZK 5,720 between January and June 2026—even though they would have been lower under the new legislation—it is possible to request a refund of the resulting overpayment from the relevant Czech Social Security Administration branch by the end of 2026.
However, requesting a refund is not strictly mandatory. This amount, along with other social security advance payments for 2026, will be credited toward the total paid contributions when settling the annual overview of income and expenses for the self-employed for 2026. If an overall overpayment of contributions is determined, it will be refunded.
This text was translated by AI.
