Anyone running a business in Czechia as a self-employed person (OSVČ) on a main activity pays monthly advances on social and health insurance — and does so even when profit is low or there is a loss. These are not costs that arrive only with the first profit; they have to be budgeted for from the very first month, regardless of how the business is doing. That is exactly why the minimum contributions are among the first figures a would-be sole trader should get straight.
In this respect 2026 is unusual. The minimum advances rose sharply at the start of the year as part of the consolidation of public finances, but the social advance was then cut again during the year — and the difference sole traders overpaid in the first half can be recovered. So for the 2026 figures you have to distinguish the first and second halves of the year.
The following overview shows how much OSVČ pay as a minimum on a main and on a secondary activity, how the social insurance changed during the year, and when the flat-rate tax is worth considering. If you are only just starting out, our guide on how to get a trade licence will also help.
Health insurance: the minimum that always applies
The minimum monthly health insurance advance for 2026 is set at CZK 3,306 and applies from 1 January. For a main activity it is binding without exception: even if you make a loss, you must pay at least this amount to your insurer. It is calculated from a minimum assessment base derived from the average wage, so it rises year on year.
You pay the health insurance advance to your own health insurer, and it is due by the 8th day of the following month. Anyone who reports a higher profit in their return pays the difference according to the real base — the minimum is only a floor, not the final figure.
Social insurance: the figure that changed in 2026
With social (pension) insurance the situation is more interesting. From January to June 2026 the minimum monthly advance for a main activity was CZK 5,720, but from July 2026 it fell to CZK 5,005 — that is, by CZK 715 a month. Social insurance is paid to the Czech Social Security Administration (ČSSZ), and the advance is due by the end of the calendar month it relates to.
The cut has a practical consequence: anyone who paid the higher advance in the first half of the year ended up with an overpayment, which they can ask ČSSZ to refund (for example via a data box) or have credited in the annual statement. Every sole trader can check the new, correct advance on the ČSSZ ePortal.
How much it is in total
Adding the two minimum advances for a main activity gives CZK 9,026 a month in the first half of 2026 (5,720 + 3,306) and CZK 8,311 a month from July (5,005 + 3,306). Over the full year the minimum therefore comes to roughly CZK 104,000 — and that is still before income tax itself. For example: a sole trader with a profit just above the minimum will pay around a hundred thousand crowns in mandatory contributions for 2026, regardless of whether it was a strong or a weak year.
It is an amount to build into your cash flow from the very start. Underestimate it and you can run into trouble precisely in the months with weaker income, when the contributions keep running at the same level.
Main versus secondary activity
Contributions work out completely differently for running a business alongside employment, that is, a secondary activity. There the minimum advances are not paid automatically: social insurance only arises once you exceed the decisive amount, which for 2026 is CZK 117,521 of annual profit, and health insurance has no set minimum for a secondary activity — it is calculated from the actual profit. So anyone who earns little on the side pays almost nothing.
Lower advances also usually apply to new sole traders in the first years of business, when the law temporarily reduces the minimum assessment base for social insurance. ČSSZ always states the exact amount based on when you started your activity.
The flat-rate tax as an alternative
Sole traders with income up to one million crowns can, instead of separate contributions and a tax return, opt for the flat-rate tax. A single monthly payment in the first band (CZK 9,984 in the first half of 2026, cut to CZK 9,162 from July) settles income tax and both insurance contributions at once, with no return or statements to file. Whether it pays off depends on the level and structure of your income — with higher real costs, the standard regime with actual expenses is often more advantageous.
Setting up your contributions, choosing between the flat-rate tax and actual expenses, and preparing the annual statements for the insurers can all be reliably handled by the accounting firm Wellbens.
Conclusion
Minimum OSVČ contributions are not negligible in 2026: for a main activity they run from CZK 9,026 a month in the first half to CZK 8,311 from July, which is roughly a hundred thousand crowns over the year, still before tax. The key points are that you pay the minimum even in weak months, that the social advance was cut during the year and the overpayment can be refunded, and that a secondary activity and the flat-rate tax can both change the total substantially. An accountant is best placed to run the figures for your own situation — and to help you avoid both unnecessary underpayments and overpayments.
Frequently asked questions
How much does a sole trader on a main activity pay as a minimum each month in 2026?
For a main activity the minimum is made up of two advances: health insurance of CZK 3,306 and social insurance of CZK 5,720 a month, which is CZK 9,026 together. From July 2026 the minimum social advance fell to CZK 5,005, so from the second half of the year the minimum is CZK 8,311 a month. Over the whole of 2026 the minimum contributions therefore come to roughly CZK 104,000, and that is still before income tax. This is a floor — with a higher profit you pay the difference according to the real base.
Do I have to pay the minimum advances even if I make a loss or a low profit?
For a main activity, yes — you pay the minimum social and health insurance advances regardless of whether you are in profit or at a loss. That is why they must be built into your cash flow from the first month of business. It is different for a secondary activity (for example alongside employment): there social insurance is only paid once you exceed the decisive amount of CZK 117,521 of annual profit, and health insurance has no set minimum. Anyone who earns little on the side pays almost nothing.
Were contributions cut in 2026, and will I get the overpayment back?
Yes, the minimum monthly social insurance advance for a main activity fell from July 2026 from CZK 5,720 to CZK 5,005, that is by CZK 715 a month. Anyone who paid the higher advance in the first half of the year ended up with an overpayment. You can ask the Czech Social Security Administration to refund it, for example via a data box, or have it credited in the annual statement. You can check the current correct advance on the ČSSZ ePortal.