Chamber Confirms Cut in OSVČ Contributions
The Czech Chamber of Deputies has overridden the Senate’s veto and confirmed a reduction in minimum social insurance advances for self-employed workers, known in the Czech Republic as OSVČ. The law now moves to the President of the Republic for signature.
Under the measure, the minimum monthly assessment base will decrease after the law enters into force. It will fall from 40% to 35% of the average wage. As a result, the system will return to the level applied in 2025.
Retroactive Reduction of Social Contributions
This amendment cancels the increase introduced by the consolidation package. That change had raised the minimum monthly assessment base from 35% to 40% of the average wage as of 1 January 2026.
With the new law, the base returns to 35% and remains fixed at this level. In addition, the legislation also covers the first months of 2026. The difference between the advances already paid and the new lower amount will be recognised as an overpayment. Therefore, self-employed workers will be able to receive a refund or use the credit to reduce future payments.
Statements from the Ministers
According to Finance Minister Alena Schillerová, the reduction of monthly advances to the previous year’s level had already been promised to self-employed workers in 2025. The stated aim is to support self-employed workers and small entrepreneurs. Moreover, the government wants to help them remain economically active and avoid moving into the grey economy.
Minister of Labour and Social Affairs Aleš Juchelka also supported the change. He said the government intends to bring social contributions for self-employed workers back to a more reasonable level. At the same time, the measure should reduce the impact of the sharp increase seen in recent years.
What Changes for OSVČ and the Flat-Tax Regime
If the law is published in the Collection of Laws by the end of May, it will enter into force on the first day of the following month. In practice, self-employed workers would pay lower advances already from June. This applies both to OSVČ filing a tax return and to those using the flat-tax regime.
Self-employed workers outside the flat-tax regime will be able to contact the Czech Social Security Administration. They may ask to use the overpayment to cover future advances. Alternatively, they can request a refund at the end of the year.
For those in the flat-tax regime, the process will be more immediate. They will be able to reduce future advances by the amount of the overpayment as soon as the law enters into force.
Link.Minimální zálohy na sociální odvody OSVČ pro rok 2026 se zpětně sníží | Ministerstvo financí ČR
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