From July 2026, the minimum advance payments for pension insurance and the contribution to the state employment policy will be reduced for self-employed persons (OSVČ) whose self-employment is their primary economic activity.
An amendment to the Act on Social Security Contributions and Contributions to the State Employment Policy, effective 1 July 2026, changes the method of calculating the minimum assessment base. It will now amount to 35% of the average wage instead of the previous 40%. As a result, the minimum monthly contribution will decrease from CZK 5,720 to CZK 5,005.
The change applies to all insured self-employed persons who paid monthly advance contributions of CZK 5,720 during the period from January to June 2026. The amount of advance payments for a given year is determined based on the Income and Expenditure Statement submitted for the previous year. The minimum contribution applies whenever the amount calculated from this statement is lower than the statutory minimum.
Self-employed persons whose contribution calculated from the 2025 Income and Expenditure Statement is lower than CZK 5,720 but higher than CZK 5,005 will, from 1 July 2026, continue to pay the amount calculated in their statement. Those whose calculated contribution is CZK 5,005 or less will pay the new minimum contribution of CZK 5,005.
The new amount of your advance payments resulting from this change can be checked here.
The reduction of the minimum advance payments applies retroactively from January 2026. A refund of any overpayment for the period from January to June 2026 may be requested from the competent Social Security Administration. The refund will be processed within two months from the date the request is submitted. Alternatively, the overpayment may be credited against future advance payments.
However, requesting a refund is not mandatory. The overpayment, together with all other advance payments made, will be taken into account during the annual settlement based on the 2026 Income and Expenditure Statement. If this settlement results in an overpayment, it will be refunded to you.
Following the changes to pension insurance contributions for self-employed persons, the monthly lump-sum advance payment under the first band of the flat-rate tax regime will also be reduced from 1 July 2026. The monthly amount will decrease from CZK 9,984 to CZK 9,162.
Taxpayers who paid monthly lump-sum advances of CZK 9,984 between January and June 2026 will have an overpayment of CZK 4,932.
This overpayment may be used by reducing the lump-sum advance payment due on 20 July 2026 or any subsequent monthly payment. Instead of paying the standard monthly amount of CZK 9,162, they may pay only CZK 4,230, provided the overpayment is applied.
