The government’s consolidation package from last year brought changes to the minimum advances for social security (pension insurance) of self-employed individuals. From 2025, there will be a further increase for self-employed persons, especially those who pay the minimum contributions. This is not only due to the increase in the average wage as every year, but again also due to the change in the minimum assessment base for calculating advances. Instead of the previous 25% and current 30%, the minimum advances will be calculated on 35% of the average wage in 2025 (and there will be a further increase to 40% in 2026).
- This does not apply to self-employed individuals (OSVČ) who start their activity – “new” entrepreneurs.
- For “new” entrepreneurs who start their activity and have not been self-employed in the past 20 calendar years, the assessment base is still set at 25% for the year of starting their independent activity as well as for the following two calendar years.
The assessment base for pension insurance remains since the year 2024 at 55 % of the tax base.
We would like to point out that payments need to be increased already for the month of January (i.e. due by 31 January 2025). This aligns the rules for payments of increased pension insurance advances with payments of increased health insurance advances. Previously the social security minimum prepayments were increased only with the annual report filing, not already from the beginning of the year.
Minimum monthly advance payment for pension insurance premiums for self-employed persons in 2025:
- For main activity – CZK 4 759 (pension premium 28% + state employment policy premium 1.2%, i.e. 29.2% of CZK 16 295)
- For “new” entrepreneurs the advance payment remains CZK 3 399.
- For secondary activities – CZK 1 496.