If you’re freelancing (OSVČ) in the Czech Republic, one thing is clear: 2026 will bring significant cost increases in your mandatory social and health insurance payments. Here’s what you need to know — and how to manage the impact.
What’s changing?
Several new rules and thresholds will raise what you pay each month:
The average wage for 2026 is set at CZK 48,967 per month.
For social insurance (for main activity freelancers) the minimum assessment base is increasing to 40% of the average wage.
That drives the minimum monthly contribution for social insurance (main activity) to approximately CZK 5,720 in 2026.
For health insurance, the minimum monthly contribution for main activity freelancers will rise to about CZK 3,306.
Combined, freelancers paying the minimum may end up paying around CZK 9,026 per month on insurance alone.
Even freelancers in the simplified regime (Flat Tax Regime / “paušální daň”) will see increases — the first band is rising byCZK 1,268/month.
Why is this happening?
These changes reflect a few key factors:
The base for calculating insurance contributions is tied to the average wage, which is increasing.
The minimal assessment bases (for social insurance) have been gradually raised (to 40% of the average wage).
What does this mean for you as a freelancer?
If you are operating in the standard regime, expect your monthly outgoings (insurance only) to increase significantly unless your actual profits are much higher and you calculate contributions based on that.
If you are in the flat tax regime, be aware that even though your monthly payment is fixed, the base used to calculate social/health contributions still moves — so the fixed payment for band 1 increases.
If you are just starting or keeping your business as a side activity (vedlejší činnost), the impact may be less severe — but don’t ignore it.
If you use the standard regime and claim deductions, you must account for higher costs and consider how they affect your net profit.
Planning ahead is key — the changes are not optional, and you will not get a grace period for 2026.
How to prepare and stay ahead
Re‑forecast your cash flow — calculate how much more you’ll pay in insurance each month and factor it into your pricing, fees or charges.
Compare your regime — should you still use the standard regime or does the flat tax regime become more or less attractive given the higher insurance base?
Track your income & expenses now — the sooner you have clean data (for 2025) the better you can model 2026 contributions.
Build a buffer — set aside money each month to cover the increase.
Review your payment schedule — make sure you understand the deadlines (insurance, contributions, tax) under each regime.
Consider professional advice — the rules are complex, and another cost increase means another reason to get aligned with the right setup.
Want the detailed breakdown?
If you want a handy, downloadable PDF to help you prepare, get my Free Guide: „Flat Tax vs Standard Regime” – perfect for freelancers in Czechia.
And if you’re ready to take the next step and get:
Trade licence setup in Czechia
Invoice & income tracker templates
Monthly, quarterly & yearly obligations checklist
A side‑by‑side comparison of regimes for five different income levels
…then check out the Czech Freelancer Starter Kit.
