Change in social security premiums for self-employed persons from 1 July 2026

From 1 July 2026, there will be a change to the Act on Social Security Premiums. This will affect the minimum advance payments made by self-employed persons whose self-employment is their main activity.

The minimum monthly assessment base will be reduced from 40% to 35% of the average wage. As a result, the minimum advance payment for social security premiums will decrease from CZK 5,720 to CZK 5,005.

The change will apply starting with the advance payment for July 2026.

Impact on overpayments

As a result of the retroactive reduction in advance payments, a self-employed person may have an overpayment of social security premiums for the period from January to June 2026.

They may either apply for a refund of the overpayment or leave it to be offset against future advance payments.

Any overpayment by a self-employed person who does not apply for a refund will be automatically taken into account when determining the social security premium in the Statement on Income and Expenses for 2026.

More information is available here.

The change will also be reflected in the amount of the flat-rate advance payment, especially in Band I, as this includes the advance payment for pension insurance. The specific adjustment of payments and the method used to take any overpayment into account are handled by the Financial Administration.