If you’re self-employed in Czechia (OSVČ), there’s a legislative change on the way that directly affects how much you pay every month. Here’s a clear breakdown of what’s happening, who it affects, and what to do next.
What happened?
When the government’s consolidation package came into effect on 1 January 2026, it raised the minimum monthly assessment base for social insurance contributions from 35% to 40% of the average wage. For freelancers paying the minimum, that meant an immediate jump of CZK 715 per month.
Parliament has now voted to reverse that change. The lower chamber overrode the Senate’s veto and confirmed the amendment. The law is currently awaiting the president’s signature before it can be published in the Collection of Laws (Sbírka zákonů) and take effect.
What will change?
Once the law is signed and published, the minimum monthly assessment base returns to 35% of the average wage. This means:
Standard regime — social insurance (hlavní činnost)
Current minimum: CZK 5,720/month
New minimum from the month following publication: CZK 5,005/month
Monthly saving: CZK 715
Flat tax — Band 1 (paušální daň, 1. pásmo)
Current monthly payment: CZK 9,984
New monthly payment: CZK 9,162
Monthly saving: CZK 822
Bands 2 and 3 are not affected by this change.
Who does this apply to?
This change applies to you if:
- You are on the standard regime and paying the minimum social insurance contribution (i.e. your calculated base does not exceed the minimum).
- You are in flat tax Band 1 (paušální daň, 1. pásmo).
If you are on the standard regime but paying above the minimum because your income requires it, this change does not affect your monthly payments. The minimum base is simply no longer relevant to your calculation.
What about the overpayments since January?
The amendment also addresses the first months of 2026 retroactively. The difference between what you have paid since January and the new lower amount will be treated as an overpayment.
Standard regime freelancers can either request a refund from the Czech Social Security Administration (ČSSZ) — which must be paid out within 60 days of the request — or leave it in place to reduce future payments. If you do nothing, the overpayment will be taken into account in your annual OSVČ statement (přehled).
Flat tax Band 1 freelancers can reduce their future monthly payments once the law takes effect. If the overpayment is not applied during the year, it can be reclaimed through the annual tax settlement with the Financial Administration.
The total overpayment for the period January to June (assuming the law takes effect from July) is:
- Standard regime: CZK 4,290 (6 × CZK 715)
- Flat tax Band 1: CZK 4,932 (6 × CZK 822)
When does this take effect?
The law still needs the president’s signature. Once signed, it will be published in the Collection of Laws, and the new lower contributions apply from the first day of the following calendar month.
Based on the current timeline, the most likely effective date is 1 July 2026. Do not change your standing order or reduce your payments until the law is officially published.
Czech Freelancer Starter Kit
Contribution amounts, minimum bases, flat tax bands — this is exactly the kind of information that changes every year and catches freelancers off guard. The Czech Freelancer Starter Kit covers social insurance, health insurance, flat tax vs standard regime, registration, and deadlines — all in one place, in English, written specifically for expats freelancing in Czechia.
Once this law is confirmed and published, the Kit will be updated to reflect the new 2026 figures. That’s a promise I keep.
If you’re setting up as a freelancer in Czechia or want to make sure your current setup is correct, the Kit is available here.