Calculators and aids
OSVČ Advance-Payment Calculator 2026
Work out your minimum monthly advance payments on social and health insurance according to the type of activity — main, secondary, or start-up. The calculator takes into account the reduction in social advance payments from July 2026: the minimum for social insurance fell from 5,720 Kč to 5,005 Kč, while health insurance stays at 3,306 Kč.
Calculate your monthly advance payments
Select the type of activity and, if applicable, enter your expected profit. The calculator works out both the minimum and the actual monthly advance payments on social and health insurance for 2026.
Orientační výpočet podle sazeb roku 2026. Nenahrazuje výpočet daňového poradce. Ověřeno 2026.
How to calculate advance payments by type of activity
- 1) Determine the type of activity: main or secondary You carry out secondary activity alongside employment, a pension, parental leave/maternity benefit (PPM) or study (up to age 26). Otherwise it is main activity. Source: ČSSZ (Czech Social Security Administration) — verified 2026. → detail
- Main activity → social min. 5,005 Kč (from 7/2026) + health 3,306 Kč = 8,311 Kč/month Until June 2026 the social advance was 5,720 Kč (9,026 Kč in total). From July it fell to 5,005 Kč following the amendment reducing the assessment base from 40% to 35%. Source: ČSSZ, VZP ČR, MF ČR — verified 2026.
- 2) Starting out for the first time (or after 20+ years)? → social only 3,575 Kč The reduced base of 25% of the average wage applies in the year of commencement and the following 2 years, but only for main activity and only for social insurance. With health insurance of 3,306 Kč you pay 6,881 Kč/month in total. Source: ČSSZ — verified 2026.
- 3) Secondary activity → advance of 1,574 Kč only if profit exceeds 117,521 Kč/year If the annual tax base (profit) from secondary activity does not exceed the decisive amount of 117,521 Kč, you pay no social insurance at all. In the first year of secondary activity, advance payments are generally not paid. Source: ČSSZ — verified 2026. → detail
- 4) Health insurance: for main activity always at least 3,306 Kč/month For health insurance there is no relief for those starting out — the minimum of 3,306 Kč applies from the first month throughout 2026. For secondary activity, advance payments are not paid in the first year and are settled according to the income and expenses statement. Source: VZP ČR — verified 2026.
- 5) Did the income and expenses statement produce a higher advance? Pay the higher amount The advance is calculated as 1/12 of 55% of profit × rate (social 29.2%, health 13.5%). If the result is higher than the minimum, you pay the calculated amount from the month the income and expenses statement is filed. → detail
Minimum monthly OSVČ advance payments 2026 (in two phases)
| Type of activity | Social 1–6/2026 | Social from 7/2026 | Health (full year) | Total from 7/2026 |
|---|---|---|---|---|
| Main activity | 5,720 Kč | 5,005 Kč | 3,306 Kč | 8,311 Kč |
| Start-up (first time / after 20+ years) | 3,575 Kč | 3,575 Kč | 3,306 Kč | 6,881 Kč |
| Secondary activity (profit over 117,521 Kč/year) | 1,574 Kč | 1,574 Kč | no minimum* | 1,574 Kč +* |
| Sickness insurance (voluntary, min.) | 243 Kč | 243 Kč | — | 243 Kč |
The reduction of the social advance from 5,720 to 5,005 Kč (amendment 40%→35% of the average wage) applies only to standard main activity; for start-ups and for secondary activity the minimum does not change and applies throughout 2026. The health minimum of 3,306 Kč (50% of the average wage) applies from January throughout the year. *For secondary activity, no health advance payments are made in the first year and the insurance contributions are settled based on actual profit after filing the income and expenses statement. Rates: social 29.2%, health 13.5%. The 2026 amounts are valid as of June 2026. Source: ČSSZ, VZP ČR, MF ČR — verified 2026.
From July 2026 social advance payments fell — the overpayment is refunded
From January 2026 the minimum assessment base for social insurance was due to rise to 40% of the average wage (an advance of 5,720 Kč). However, the amendment cancelling this increase was approved by the Chamber of Deputies and the Senate and signed by the President — the base reverted to 35%. From July 2026 the minimum social advance therefore fell to 5,005 Kč (715 Kč less per month). The overpayment for January to June (max. 715 Kč × 6 = up to 4,290 Kč) is refunded by ČSSZ, or you can have it credited towards future advance payments or towards the settlement of insurance contributions for 2026. Health insurance does not change (3,306 Kč throughout the year). This amount is valid as of June 2026 — before making a binding decision, verify it on the ČSSZ website. Source: MF ČR (press release of 26 May 2026), ČSSZ — verified 6/2026.
What the calculator computes
Social insurance
Rate 29.2%. The minimum from 7/2026 is 5,005 Kč (until June 5,720 Kč). Administered by ČSSZ / OSSZ (district social security office). The advance is due by the end of the given month.
Health insurance
Rate 13.5%. Minimum 3,306 Kč throughout 2026. Due by the 8th day of the following month — note, a different deadline than for social insurance.
Start-up OSVČ
For social insurance there is relief: only 3,575 Kč in the year of commencement and the following 2 years. For health insurance there is no relief — 3,306 Kč right away.
Secondary activity
You pay no social insurance until your annual profit exceeds 117,521 Kč. After that the minimum advance is 1,574 Kč/month.
Frequently asked questions about the OSVČ advance-payment calculator
How much are the minimum OSVČ advance payments for main activity in 2026?
Why did social advance payments fall mid-2026?
How much does a start-up OSVČ pay?
Are social insurance advance payments required for secondary activity?
Is the advance calculated from the minimum or from the actual profit?
By when are the advance payments due?
Tip: don't forget to report advance payments and pay them on time
You report the commencement of activity to the health insurance company within 8 days and to ČSSZ by the 8th day of the following month (both can be done via the Single Registration Form (JRF) at the trade licensing office (živnostenský úřad), where the extract will be issued within 5 working days). A detailed breakdown of deadlines and calculations can be found in the guide Minimum OSVČ advance payments 2026 → and in the overview OSVČ insurance 2026 →
Minimum advance payments 2026 in detail
Want to know how the assessment base is calculated, how to get the overpayment for January–June, and when the amount of the advance changes after the income and expenses statement? Everything step by step in the main guide.