Main vs. secondary activity for the self-employed (OSVČ): advance payments, the first year and the decisive amount

When your trade is a secondary activity

Employee

you have a job with social insurance

Your employer pays the insurance contributions on your main income. You pay social insurance on the trade only when your profit exceeds 117 521 Kč per year.

Calculate advance payments

Student

dependent child up to 26 years of age

As a student up to 26 years of age you are registered for insurance purposes as a secondary activity. You pay no social insurance up to the decisive amount, and your health insurance is covered by the state.

Everything about insurance

Parent on parental leave

parental allowance or maternity benefit (PPM)

An entitlement to the parental allowance or to maternity financial assistance (PPM) makes the trade a secondary activity. You pay social insurance only above the profit limit.

How to handle advance payments

Pensioner

old-age or disability pension

If you draw an old-age or disability pension, the trade is a secondary activity. Social insurance is voluntary and becomes mandatory only above the decisive amount.

Insurance details

Main vs. secondary activity: how much and when you pay

Item	Main activity	Secondary activity
Decisive amount (when the obligation arises)	does not apply — you always pay the minimum	117 521 Kč of profit per year
Social insurance up to the decisive amount	min. advance payment always	not paid at all
Min. social advance payment	5 720 Kč (1–6/2026) → 5 005 Kč (from 7/2026)	1 574 Kč (only after exceeding the limit)
Health insurance	min. 3 306 Kč throughout the year	no minimum — top-up according to profit after the income and expenses statement
Advance payments in the first year	paid from the first month	usually not paid, settled after the income and expenses statement

The social advance payment for a secondary activity (1 574 Kč, assessment base 5 387 Kč) is paid only after the year in which the profit exceeded the decisive amount. The reduction of the main activity advance payment from 5 720 to 5 005 Kč (the 40% → 35% amendment) does not apply to a secondary activity — its minimum remains the same throughout the year. The 2026 figures are valid as at June 2026. Source: ČSSZ (Czech Social Security Administration), VZP ČR — verified 2026.

How to prove a secondary activity and what to handle in the first year

When registering, state that it is a secondary activity on the Single Registration Form (JRF) at the trade licensing office (živnostenský úřad) or directly at the OSSZ (district social security office) you indicate that you are carrying on business alongside employment, study, parental leave or a pension → detail
Prove the reason for the secondary activity to ČSSZ in the case of employment, ČSSZ usually finds this out itself; for study you submit a confirmation of study, for parental leave or PPM and for a pension the relevant decision — ideally by the 8th day of the month following the start
In the first year you usually pay no advance payments for a secondary activity, social advance payments are not paid in the first year; the insurance premiums are, if applicable, topped up according to the actual profit only after filing the income and expenses statement. Health insurance has no minimum for a secondary activity, so advance payments are not required either
After the year ends, file the income and expenses statement and check the limit the income and expenses statement for ČSSZ shows whether the profit exceeded 117 521 Kč. If so, you pay the social insurance top-up and from the month of filing the income and expenses statement you start paying an advance payment of at least 1 574 Kč → detail
Watch whether the secondary activity has become the main activity if the employment, study, parental leave or entitlement to a pension ends, the activity changes to the main activity and from that month you pay the minimum advance payments as for a main activity → detail

Beware of the correct decisive amount: 117 521 Kč

For 2026, the decisive amount for a secondary activity is 117 521 Kč of annual profit (tax base) — not 105 520 Kč from earlier years. Up to this profit, social (pension) insurance on a secondary activity is not paid at all. Only after it is exceeded does the obligation to pay arise (min. advance payment 1 574 Kč). The amount is valid as at June 2026 — verify it on the ČSSZ website before any binding decision. Source: ČSSZ — verified 2026.

Frequently asked questions

Do I have to pay advance payments for a secondary activity right from the start?

No. For a secondary activity, social advance payments are usually not paid in the first year, and health insurance has no minimum at all. The insurance premiums are, if applicable, topped up according to the actual profit only after filing the annual income and expenses statement. The obligation to pay an advance payment (min. 1 574 Kč for social insurance) arises only after the profit exceeds the decisive amount, and from the month of filing the income and expenses statement.

Up to what profit is no social insurance paid for a secondary activity?

Up to the decisive amount of 117 521 Kč of annual profit for 2026. If the profit from the secondary activity does not exceed this threshold, social (pension) insurance is not paid at all. Once exceeded, insurance contributions are paid from the actual profit and the minimum advance payment is then 1 574 Kč per month.

How does combining employment and a trade work?

When you have employment with social insurance plus a trade, the trade is a secondary activity. Your employer pays the insurance contributions on your main income, and you pay social insurance on the trade only when your annual profit exceeds 117 521 Kč. Health insurance has no minimum for a secondary activity — you settle it according to profit only after the income and expenses statement.

Is health insurance paid for a secondary activity?

For a secondary activity, no minimum assessment base applies, so in the first year no health insurance advance payments are paid and the premiums (13.5% of 55% of profit) are settled according to the actual profit only after filing the income and expenses statement. There is no decisive amount for health insurance as there is for social insurance — health insurance is calculated from the actual profit.

When does a secondary activity become the main activity?

As soon as the reason for the secondary activity ceases — employment ends, study up to the age of 26 ends, entitlement to the parental allowance or to a pension ends. From that month the activity is considered the main activity and you pay the minimum advance payments as a main-activity self-employed person (OSVČ) (social insurance: 5 005 Kč from 7/2026; health insurance: 3 306 Kč).

Main vs. secondary activity for self-employed persons (OSVČ)