Minimum Advance Payments for the Self-Employed (OSVČ) 2026: Social and Health Insurance (Table)

Minimum Monthly Advance Payments for the Self-Employed (OSVČ) in 2026 by Type of Activity

Type of activity	Insurance	Advance 1–6/2026	Advance from 7/2026	Due date
Main activity	Social	5,720 Kč	5,005 Kč	by the end of the given month
Main activity	Health	3,306 Kč	3,306 Kč	by the 8th of the following month
Main — new starter	Social	3,575 Kč	3,575 Kč	by the end of the given month
Main — new starter	Health	3,306 Kč	3,306 Kč	by the 8th of the following month
Secondary activity	Social	1,574 Kč	1,574 Kč	by the end of the given month
Secondary activity	Health	no minimum*	no minimum*	by the 8th of the following month
Sickness insurance (voluntary)	Sickness	243 Kč	243 Kč	by the end of the given month
Total main activity (social + health)	—	9,026 Kč	8,311 Kč	—

* For a secondary activity, health insurance is not governed by a minimum assessment base — in the first year no advance payments are made and the insurance contributions are settled based on actual profit after the income and expenses statement (přehled) is filed. The reduction of the social advance from 5,720 to 5,005 Kč (the amendment 40% → 35%) applies only to standard main activity; for new starters (base 25%) and secondary activity the minimum does not change. The health insurance minimum of 3,306 Kč applies from January throughout the whole of 2026. Rates: social insurance 29.2%, health insurance 13.5%. Source: ČSSZ (Czech Social Security Administration), VZP ČR, MF ČR — verified 2026.

Amendment 40% → 35%: advances fell mid-year and the overpayment is refunded

From January 2026 the minimum assessment base for social insurance was due to rise to 40% of the average wage (19,587 Kč, advance 5,720 Kč). However, the Chamber of Deputies (25 March 2026) and the Senate approved an amendment that was signed by the President, and the base returned to 35% (17,140 Kč). Consequently, from July 2026 the minimum social advance fell to 5,005 Kč — 715 Kč less per month. ČSSZ refunds the overpayment for January to June (715 Kč × 6 = up to 4,290 Kč), or offsets it against future advance payments or against the settlement of insurance contributions for 2026. Health insurance is unaffected. These figures are valid for 2026 — before making any binding decision, please verify them on the ČSSZ website. Source: MF ČR (press release 26 May 2026), ČSSZ — verified 2026.

How the minimum advance payment is calculated

The advance payment is always a percentage of the minimum monthly assessment base, which is derived from the average wage (for 2026: 48,967 Kč):

Social insurance — main activity: 29.2% of the base 17,140 Kč (35% of the average wage) = 5,005 Kč from July. Until June 40% applied (base 19,587 Kč), i.e. 5,720 Kč.
Social insurance — new starter (OSVČ): anyone starting a main activity for the first time (or after a gap of more than 20 years) has, in the year of commencement and the following 2 years, a favourable base of only 25% of the average wage (12,242 Kč), giving an advance of 3,575 Kč.
Social insurance — secondary activity: minimum base 5,387 Kč, advance 1,574 Kč — and only if annual profit exceeds the decisive threshold of 117,521 Kč.
Health insurance: 13.5% of the base 24,483.50 Kč (50% of the average wage) = 3,306 Kč. This applies throughout the whole of 2026 and there is no relief for new starters.

If 55% of your actual profit is higher than the minimum base, the advance is calculated from that higher figure. The minimum is therefore the lower limit — you can calculate your advance based on your own profit using the self-employed (OSVČ) advance payment calculator.

Different due dates: social insurance vs. health insurance

Social insurance advance

Due by the end of the calendar month for which you are paying (the July advance by 31 July). Administered by ČSSZ via the local OSSZ (district social security office).

Health insurance advance

Due as late as the 8th of the following month (for July, by 8 August). If the deadline falls on a weekend, it moves to the nearest working day.

Overpayment 1–6/2026

Up to 4,290 Kč in respect of social insurance advances from the first half of the year. ČSSZ either refunds it or offsets it against future payments and the income and expenses statement (přehled).

Secondary activity

You do not pay social insurance advances until annual profit exceeds 117,521 Kč. In the first year of a secondary activity, no advance payments are generally required at all.

Are you a new starter, or do you have a secondary activity?

Whether you are self-employed (OSVČ) carrying on a main or a secondary activity determines how much you pay — and with a secondary activity you will often owe nothing in social insurance. We explain the differences and the decisive threshold of 117,521 Kč in a dedicated article: Main vs. secondary activity →

Frequently asked questions about minimum advance payments

Does a new self-employed starter (OSVČ) pay advance payments right from the first year?

Yes — for a main activity you pay advance payments from the very first month. For social insurance, however, a new starter has a reduced advance of 3,575 Kč in the year of commencement and the following 2 years. For health insurance there is no such relief and the full 3,306 Kč is payable. For a secondary activity, advance payments are generally not required in the first year and any insurance contributions due are settled after the income and expenses statement (přehled) is filed.

What is the minimum advance payment for the self-employed (OSVČ) on a main activity in 2026?

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, because the social advance was 5,720 Kč.

Why is the due date for the social insurance advance different from the health insurance advance?

They are governed by two separate pieces of legislation and administered by two different institutions. The social insurance advance is administered by ČSSZ and is due by the end of the calendar month for which you are paying. The health insurance advance is administered by your health insurance company and has a longer deadline — as late as the 8th of the following month. The most common mistake is to pay both on the same date and thereby fall into arrears on the social insurance advance.

How do I recover the overpayment on social insurance advances for January to June 2026?

ČSSZ handles the overpayment (up to 4,290 Kč) automatically — it sends information about the new contribution amount to data boxes (datová schránka) and via the ČSSZ ePortal. The overpayment will either be refunded to you, or you may request that it be offset against future advance payments, or it will be taken into account in the settlement of insurance contributions in the annual income and expenses statement (přehled) for 2026. We recommend checking the status on the ČSSZ ePortal.

Does the health insurance advance also change in mid-2026?

No. The amendment reduces only the assessment base for social insurance. The minimum health insurance advance remains 3,306 Kč throughout the whole of 2026.

What if 55% of my profit is higher than the minimum?

In that case the advance is calculated from the higher figure, not from the minimum. The minimum advance is only the lower limit for the self-employed (OSVČ) with low or initial-stage profit. The precise amount — once the annual income and expenses statement (přehled) is filed — is calculated as 55% of the tax base.

Calculate the exact amount of your advance payment

Enter whether you have a main, secondary, or new-starter activity together with your actual profit — the calculator will work out both your social and health insurance advance payments for 2026.

Self-employed (OSVČ) advance payment calculator

Minimum Advance Payments for the Self-Employed (OSVČ) 2026