Increase in Average Salary and New Calculation Base
Starting in January 2026, self-employed workers (OSVČ) in the Czech Republic will face a significant rise in social security and health insurance contributions, following the publication of a new draft government regulation. The changes are based on updates to the general assessment base and the average salary — parameters that determine annual insurance contributions. For 2026, the general assessment base will be set at CZK 46,278, with a conversion coefficient of 1.0581, bringing the average monthly salary to CZK 48,967 (46,278 × 1.0581). This marks an increase compared to CZK 46,557 in 2025, directly affecting contribution calculations for all self-employed individuals, including those under the flat-rate regime.
Sharp Increase in Social Security Contributions
Social security contributions will see a record increase. The maximum assessment base will rise to CZK 2,350,416 (48,967 × 48). The minimum monthly base will be CZK 19,587 for main activities and CZK 5,387 for secondary activities. Consequently, the minimum monthly social security payment will rise from CZK 4,759 in 2025 to CZK 5,720 in 2026, while for secondary activities it will increase from CZK 1,496 to CZK 1,574. These increases stem from the consolidation package introduced in 2024, which gradually raises the calculation base for main activities to 40% of the average salary and to 11% for secondary activities. New self-employed workers will continue to benefit from a reduced base of 25% of the average salary, with minimum contributions of CZK 3,575 in 2026.
Increases Also in Health Insurance and Flat-Rate Regime
The minimum health insurance contribution will also increase, from CZK 3,143 in 2025 to CZK 3,306 in 2026. Altogether, this means a total minimum monthly payment of CZK 9,026 (CZK 5,720 for social security + CZK 3,306 for health insurance). For those under the flat-rate regime, the monthly payment in the first tier will rise to CZK 9,984, consisting of CZK 6,578 for social security, CZK 3,306 for health insurance, and CZK 100 for income tax, while the second and third tiers will remain unchanged.
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