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OSVČ Insurance
OSVČ Insurance in 2026
As a self-employed person (OSVČ) carrying out a main activity, you pay monthly advances towards both social and health insurance. In mid-2026 the social advances fell: from July the minimum is 5,005 Kč for social and 3,306 Kč for health insurance.
social from 7/2026: 5,005 Kč
health: 3,306 Kč
minimum total: 8,311 Kč/month
sickness: from 243 Kč
2026 reversal: social advances dropped mid-year
From January 2026 the minimum assessment base for social insurance was due to rise to 40 % of the average wage (advance of 5,720 Kč). However, an amendment cancelling this increase was passed by the Chamber of Deputies and the Senate and signed by the President — the base reverted to 35 %. From July 2026, therefore, the minimum social advance fell to 5,005 Kč (715 Kč less per month) and the overpayment for January to June (up to 4,290 Kč) is being refunded by ČSSZ (Czech Social Security Administration), or credited against future advances. Health insurance is unchanged. This figure is valid as of June 2026 — verify it on the ČSSZ website before making any binding decision. Source: Ministry of Finance of the Czech Republic (press release of 26 May 2026), ČSSZ — verified 6/2026.
Minimum monthly OSVČ advance payments 2026
| Item | 1–6/2026 | from 7/2026 |
|---|---|---|
| Social — main activity | 5,720 Kč | 5,005 Kč |
| Social — newly registered OSVČ | 3,575 Kč | 3,575 Kč |
| Social — secondary activity | 1,574 Kč | 1,574 Kč |
| Health — main activity | 3,306 Kč | 3,306 Kč |
| Sickness (voluntary, min.) | 243 Kč | 243 Kč |
| Total — main activity (social + health) | 9,026 Kč | 8,311 Kč |
The reduction of the social advance from 5,720 to 5,005 Kč applies to standard main activity; for newly registered OSVČ and for secondary activity the minimum is unchanged and applies for the whole year. The health minimum of 3,306 Kč applies from January throughout 2026. The 2026 figures are valid as of June 2026. Source: ČSSZ, VZP ČR, Ministry of Finance of the Czech Republic — verified 6/2026.
Three OSVČ insurances in 2026
| Insurance | Rate | Minimum advance 2026 | Due | Administered by |
|---|---|---|---|---|
| Social | 29.2 % | 5,005 Kč from 7/2026 (until 6/2026: 5,720 Kč) | by the end of the month | ČSSZ / OSSZ |
| Health | 13.5 % | 3,306 Kč throughout 2026 | by the 8th of the next month | health insurer |
| Sickness (voluntary) | 2.7 % | 243 Kč | by the end of the month | ČSSZ / OSSZ |
Social and health insurance are compulsory. Sickness insurance is voluntary — it establishes entitlement to sickness benefit and maternity benefit. 2026 figures verified 6/2026 (ČSSZ, VZP ČR).
Main vs. secondary activity
For secondary activity (alongside employment, a pension, studies or parental leave) you pay no social insurance until your annual profit exceeds 117,521 Kč — and the minimum advances do not apply to you. Main vs. secondary → · Advance calculator →
Deadlines and obligations you must not miss
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within 8 days next deadlineNotify your health insurance company of the start of your activity within 8 days of starting (you may also fulfil this via the Single Registration Form (JRF) at the trade licensing office (živnostenský úřad)) → detail
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by the 8th of next month next deadlineNotify ČSSZ (OSSZ) of the start of your activity by the 8th day of the calendar month following the start
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by month end next deadlinePay the social insurance advance due by the end of the given month — note: a different deadline from health insurance → detail
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by the 8th of next month next deadline
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1 Jun 2026 next deadlineFile the annual income and expenses statement (přehled) with ČSSZ and your health insurance company within 1 month after the tax return deadline (with electronic filing: the OSSZ statement by 1 June 2026, the health statement by 4 June 2026)
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within 8 days of the statement next deadlinePay any outstanding insurance shortfall within 8 days from the day the statement was (or should have been) filed
Frequently asked questions
What is the minimum an OSVČ pays in 2026?
For main activity, from July 2026 at least 8,311 Kč per month — 5,005 Kč for social insurance and 3,306 Kč for health insurance. Until June it was 9,026 Kč (social 5,720 Kč).
Why did the advances fall in 2026?
An amendment cancelled the planned increase of the minimum social insurance assessment base from 40 % back to 35 % of the average wage. From July 2026, therefore, the social advance fell by 715 Kč and the overpayment for January to June is being refunded by ČSSZ.
What is secondary activity and when is no payment required?
You carry out secondary activity alongside employment, a pension, parental leave or studies. You do not pay social insurance on it until the annual profit exceeds the decisive threshold of 117,521 Kč.
When must the statements be filed?
The income and expenses statement (přehled) for both ČSSZ and the health insurance company must be filed within 1 month after the tax return deadline. With electronic filing: the OSSZ statement by 1 June 2026 and the health statement by 4 June 2026.
Do newly registered OSVČ pay less?
For social insurance, yes — in the year of commencement and the following 2 years they benefit from a reduced minimum advance of 3,575 Kč. For health insurance there is no concession; 3,306 Kč is payable from the first month.
Related to taxes
Insurance contributions are only part of the total levies. We have summarised income tax, the flat-rate tax and the taxpayer credit separately: OSVČ taxes 2026 → Follow-up obligations after launching your business are covered in What to handle after registering a trade licence →
Related articles on insurance
Calculate your advances based on your activity
Main activity, secondary activity, or just starting out? Review the differences between main and secondary activity and find out exactly how much you will pay.