From January 2026, self-employed individuals (OSVČ) in the Czech Republic will see a noticeable increase in the minimum monthly advance payments for both social security (SP) and health insurance (ZP). While this is part of a long-term adjustment plan, it will affect most freelancers and entrepreneurs who fall under the minimum contribution regime.
Let’s break down what’s changing.
Minimum Social Security Contributions (ČSSZ) – 2026
| Category | 2025 | 2026 | Increase |
|---|---|---|---|
| Main self-employed activity | CZK 4,759 | CZK 5,720 | +CZK 961 |
| Side business activity | CZK 1,496 | CZK 1,574 | +CZK 78 |
| Newly established OSVČ | CZK 3,399 | CZK 3,575 | +CZK 176 |
📝 Note: New OSVČ are those who haven’t run a business as their main activity in the last 20 years and started after 1 January 2024. Their minimum base is reduced for the first three calendar years.
Minimum Health Insurance Contributions (ZP) – 2026
| Category | 2025 | 2026 | Increase |
|---|---|---|---|
| Main self-employed activity | CZK 3,143 | CZK 3,306 | +CZK 163 |
❗ For side activities, health insurance is calculated based on actual income. There are no minimum advance payments for ZP in that case.
Why Are These Contributions Increasing?
The increase is based on two factors:
Rising average wage: The reference average wage for 2026 is CZK 48,967.
Higher minimum assessment base for social security: Due to legislative changes (consolidation package), the base increases annually by 5 percentage points until it reaches 40% of the average wage—which happens in 2026. This marks the last “jump” in contributions. From 2027 onwards, only gradual increases based on average wages are expected.
Monthly Cost Comparison (Main Activity OSVČ)
| Year | Social Insurance (SP) | Health Insurance (ZP) | Total Monthly Minimum |
|---|---|---|---|
| 2025 | CZK 4,759 | CZK 3,143 | CZK 7,902 |
| 2026 | CZK 5,720 | CZK 3,306 | CZK 9,026 |
That’s an increase of over CZK 1,100 per month for most entrepreneurs paying minimum advances.
Who Must Pay the Minimum Contributions?
All OSVČ with main activity must pay minimum advances—even with zero or negative profit.
OSVČ with side activity (e.g. students, parents on maternity/parental leave, or employees running a business on the side) only pay social insurance if their profit exceeds CZK 117,521 in 2026.
Health insurance for side activities is always calculated from real income.
Final Word
While the 2026 increase might feel significant, it is part of a predictable long-term adjustment plan that improves transparency and ensures fairer contributions to the social system. If you’re unsure how these changes affect your business or you need help recalculating your advance payments for next year, don’t hesitate to contact us.
📩 Get in touch with us at Expat-Tax.cz – we’ll help you stay compliant and informed.