Income statements for the self-employed in Czechia — ČSSZ and health insurance

The statement of income and expenses is an annual reconciliation through which a self-employed person tells the state how much they actually earned — and the social and health insurance for the past year is calculated from it. The tax return deals with income tax, the statements deal with contributions: they are separate documents that are connected but each is filed somewhere else. While the return goes to the tax office, the statements go to two other institutions.

The first statement goes to the Czech Social Security Administration (ČSSZ) — it is called the "Přehled o příjmech a výdajích OSVČ" and concerns pension (social) insurance. The second goes to the health insurer you are insured with and is called the "Přehled o výši daňového základu OSVČ". If you switched between several insurers during the year, each one is entitled to its own statement. In both cases the figures produce either a shortfall or an overpayment, together with the amount of the new monthly advances.

Who files a statement and who does not

The obligation applies to essentially everyone who carried on self-employment during 2025 — main or secondary activity — even for part of the year. It makes no difference whether you ended in profit or at a loss; the statement is filed even if you ran a loss, because that too is a figure relevant to the amount of contributions.

An exception applies to the self-employed in the flat-rate regime, whose tax and contributions are settled by a single monthly payment — they file no statement with either ČSSZ or the health insurer. Who the flat-rate regime pays off for and what its bands are we cover in a separate article on the flat-rate tax. The exception, however, holds only as long as you genuinely meet the regime's conditions — if you dropped out of it during the year, you must file the statement.

By when to file the statement in 2026

The deadline follows how and when you file your tax return — the statement is tied to it. If you file the return within the standard three-month deadline (that is, by 1 April 2026), the statements must be filed by 4 May 2026 at the latest, with both ČSSZ and the health insurer. Anyone filing the return electronically after 1 April (which extends the deadline) has until 4 June 2026 for the statements. And if a tax adviser handles your return within the six-month deadline, you file the statements by 3 August 2026.

A special case is the self-employed who are not obliged to file a tax return (for example with low income from secondary activity). Here the deadlines for the two institutions diverge: the statement must reach the health insurer as early as 8 April 2026, while ČSSZ has it by 31 July 2026. This difference is easy to overlook — so check the dates against your own situation rather than assuming one date for all. For the context around the return's own deadlines, see the article on tax returns and their deadlines.

The contribution shortfall and new advances

The statement produces the difference between what you paid in advances during the year and what the contributions should actually have been. Any shortfall is payable within 8 days of the day you filed the statement (or should have filed it). At the same time, from the month of filing new advances are set for the following year — their minimum amount and this year's figures we summarised in the article on the minimum contributions for the self-employed.

Example: if you file the statements on 20 April 2026 and the social insurance shows a shortfall, it must be paid by 28 April. Health insurance works the same way, just towards the relevant insurer. This holds regardless of whether you have an overpayment or an underpayment on your tax — contributions keep their own calendar.

How to file the statement — now electronically only

Paper forms are a thing of the past. ČSSZ accepts the statements electronically — via the ČSSZ ePortal or a data box — and from 2026 you file electronically with the health insurer too, for example through its client zone or a data box. If you do not have a data box yet, it pays to arrange one in advance so the deadline does not catch you out. A single filing thus takes care of reporting the income, quantifying the contributions and providing the basis for the new advances.

Conclusion

The statements for ČSSZ and the health insurer are two separate filings that follow on from the tax return: in the standard case you file them for 2025 by 4 May 2026, pay any shortfall within 8 days and have your new advances set at the same time. The key thing is to remember these are two institutions with their own rules — especially for the self-employed without a tax return, where the dates differ. Keeping these deadlines in order is part of the same order in the paperwork that a credible registered seat gives a company in a carefully run house for just thirty companies.

Frequently asked questions

By when must the self-employed file their statements for 2025?

In the standard case, where you file the tax return within the basic three-month deadline, you file the statement with both ČSSZ and the health insurer by 4 May 2026 at the latest. If you file the return electronically after 1 April, the deadline for the statements moves to 4 June 2026, and if a tax adviser handles it, to 3 August 2026. A self-employed person who is not obliged to file a tax return files the statement with the health insurer as early as 8 April 2026 and with ČSSZ by 31 July 2026. If a deadline falls on a weekend or public holiday, it moves to the next working day.

Does a self-employed person in the flat-rate regime have to file statements?

No. A self-employed person who is in the flat-rate regime for the whole year and whose tax equals the flat-rate tax files no statement with either ČSSZ or the health insurer — both tax and contributions are settled by a single monthly payment. The exception, however, holds only as long as you genuinely meet the conditions of the flat-rate regime. If you dropped out of the regime during the year or joined it later, you must file the statement.

By when must a contribution shortfall from the statement be paid?

Any shortfall on both social and health insurance is payable within 8 days of the day you filed the statement or were due to file it. So if you submit the statement on, say, 20 April 2026, you pay the shortfall by 28 April. The statement also determines the amount of the new monthly advances for the following period, which you begin paying from the month of filing.