From 1 July 2026, some self-employed workers in the Czech Republic may pay lower monthly contributions.
In Czech law, self-employed workers are commonly referred to as OSVČ.
The change concerns the pension insurance component of the social insurance payment. In practical terms, the minimum assessment base used to calculate pension insurance is reduced, as explained in our article on the Axevera website.
If You Are in the Standard Tax Regime and Pay the Minimum Contribution
This applies to self-employed workers who are not in the paušální režim and who currently pay the minimum monthly advance for social insurance.
The standard tax regime means that you are not paying a single flat-rate monthly amount. Instead, your taxes and insurance contributions are calculated in the ordinary way, usually based on your actual income and annual filings.
- Until June 2026: the minimum monthly advance was CZK 5,720.
- From July 2026: the minimum monthly advance is reduced to CZK 5,005.
This means that, if your payment was based only on the minimum assessment base, your monthly advance may decrease from July 2026.
Any potential credit can be claimed when you submit your annual tax return for 2026.
If You Are in the First Band of the Paušální Režim
This is the group that should check the situation immediately.
The paušální režim is the Czech flat-rate tax regime. For a foreign reader, it can be understood as a simplified monthly payment system, where income tax, social insurance and health insurance are paid together in one fixed amount.
The first band of the paušální režim usually applies to self-employed workers with annual gross income below CZK 1,000,000.
- Until June 2026: the monthly flat-rate payment was CZK 9,984.
- From July 2026: the official monthly flat-rate payment is reduced to CZK 9,162.
This means that, if you are in the first band, starting from July 2026, your monthly payment should decrease to CZK 8,340 until December 2026.
IMPORTANT: Please do not delay. If you continue paying the higher amount now, you will not be able to claim the difference back at a later stage, as individuals who opt for this special regime are not required to file an income tax return.
If You Are in the Second or Third band of the Paušální Režim
- Second band: the monthly flat-rate payment remains CZK 16,745 for 2026.
- Third band: the monthly flat-rate payment remains CZK 27,139 for 2026.
Conclusion
The July 2026 change can reduce costs for many self-employed workers in Czechia, but the effect depends on the regime and on the basis used to calculate the contribution.
- Standard tax regime: the minimum monthly social insurance advance may decrease from CZK 5,720 to CZK 5,005. We suggest continuing to pay the same amount, because any possible credit can be claimed when you submit your annual tax return for 2026.
- First band of the paušální režim: the new monthly payment starting from July 2026 is CZK 8,340 until December 2026.
- Second and third bands of the paušální režim: the monthly payments remain unchanged.
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