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Annual OSVČ overview reports
OSVČ overview reports for 2025 and advance payments in the first year
After the year ends, as a self-employed person (OSVČ) you file two income and expenses statements (přehledy) — one for ČSSZ (Czech Social Security Administration) (social insurance) and the other for your health insurer. From 2026 you must file both electronically if you have an activated data box (datová schránka). The statements are used to calculate your actual insurance contributions, any balance due or overpayment, and the new amount of advance payments for the following year.
2 reports: ČSSZ + health insurer
from 2026 mandatory electronic filing
ČSSZ report by 1 June 2026
balance due within 8 days
Two reports, two institutions
The income and expenses statement is not a single form — you file it separately with two institutions, because each administers a different type of insurance:
- Report for ČSSZ (Czech Social Security Administration) / OSSZ (district social security office) — settles social (pension) insurance. You file it as an e-Submission in XML format via the ČSSZ ePortal or by data box, box ID 5ffu6xk.
- Report for your health insurer — settles health insurance. You file it with the insurer at which you are registered (VZP, ZP MV ČR, OZP, VoZP, ČPZP, RBP).
Each report yields the actual annual insurance contributions based on your profit, any balance due or overpayment, and the new monthly advance payment amount for the next period. Source: ČSSZ, VZP ČR — verified 2026.
New in 2026: the report for the health insurer also electronic only
From 1 January 2026, the mandatory electronic filing requirement also covers the report for the health insurer — previously it could also be submitted on paper. This applies to every self-employed person (OSVČ) who has an activated data box (which the state sets up automatically for sole traders). The report for ČSSZ continues to be filed electronically as XML (ČSSZ ePortal or data box, ID 5ffu6xk). Failure to file in the prescribed form where required by law may result in penalties. Source: ČSSZ, VZP ČR — verified 2026.
How to file the report electronically, step by step
- Prepare your tax return for 2025 from it you read off the tax base (profit), from which the insurance assessment base is calculated → detail
- Check that you have an activated data box a self-employed person (OSVČ) has it set up automatically by law — from 2026, reports must be filed electronically through it
- Fill in the report for ČSSZ on the ČSSZ ePortal the interactive form guides you through the calculation; submit it as an XML e-Submission, or via data box to ID 5ffu6xk
- Fill in the report for your health insurer on the portal of your relevant insurer (VZP, ZP MV ČR, OZP, VoZP, ČPZP, RBP) — from 2026 also mandatory electronic filing
- Submit both reports within the deadline with an electronic tax return, the ČSSZ report is due by 1 June 2026 and the health insurer report by 4 June 2026
- Pay any insurance balance due within 8 days of the day on which the report was (or should have been) filed — paid separately to the OSSZ account and separately to the insurer
Deadlines for filing the reports for 2025 (in 2026)
| Method of filing the tax return | Report for ČSSZ | Report for the health insurer |
|---|---|---|
| On paper (in physical form) | 4 May 2026 | 4 May 2026 |
| Electronically (data box) | 1 June 2026 | 4 June 2026 |
| Tax adviser (power of attorney) | 3 Aug 2026 | 3 Aug 2026 |
| No obligation to file a return | — | 8 Apr 2026 |
The report is filed no later than 1 month after the deadline for the tax return expires. Any balance due is payable to both institutions within 8 days of the day on which the report was (or should have been) filed; an overpayment is refunded by ČSSZ/the insurer or credited against future advance payments. The new advance payment amount determined by the report is paid starting with the month in which the report was filed. Source: ČSSZ, VZP ČR — verified 2026.
First-year advance payments and the start-up relief on social insurance
| Situation in the 1st year | Social insurance (ČSSZ) | Health insurer |
|---|---|---|
| Main activity — start-up OSVČ | 3,575 Kč/month (reduced base 25%) | 3,306 Kč/month (no relief) |
| Main activity — standard | 5,005 Kč/month from 7/2026 | 3,306 Kč/month |
| Secondary activity | advances are usually not paid in the 1st year | advances are not paid in the 1st year, balance due based on profit |
A start-up OSVČ in main activity (who has not carried it out in the previous 20 years) has a reduced minimum social advance payment of 3,575 Kč in the year of commencement and in the following 2 calendar years. For health insurance there is no start-up relief — the minimum of 3,306 Kč applies from the first month. For standard main activity the minimum social advance is 5,720 Kč (1–6/2026), and from July 2026, following the legislative amendment, 5,005 Kč. For secondary activity, advance payments are usually not made in the 1st year and the insurance contributions are settled based on actual profit only after the report is filed. Source: ČSSZ, VZP ČR, MF ČR — verified 2026.
Balance due within 8 days, an overpayment is refunded or credited
If the report results in a balance due, it is payable to both ČSSZ and the insurer within 8 days of the day on which the report was (or should have been) filed. If it results in an overpayment, the institution refunds it to you or applies it to offset future advance payments. You then pay the new advance payment amount calculated from the report starting with the month in which you filed the report. Source: ČSSZ, VZP ČR — verified 2026.
Frequently asked questions about OSVČ reports
Do I have to file the reports electronically?
If you have an activated data box, yes. The report for ČSSZ is filed electronically as an XML e-Submission (ČSSZ ePortal or data box, ID 5ffu6xk), and from 1 January 2026 the mandatory electronic filing requirement also applies to the report for the health insurer, which previously could also be submitted on paper.
By when must I file the reports?
Within 1 month after the deadline for the tax return expires. With an electronic return, the ČSSZ report is due by 1 June 2026 and the health insurer report by 4 June 2026. With a paper return, both are due by 4 May 2026; with a tax adviser, by 3 August 2026.
When does a start-up OSVČ pay advance payments?
For main activity you pay advance payments from the first month — social insurance at the start-up amount of 3,575 Kč and health insurance at 3,306 Kč (health insurance has no start-up relief). For secondary activity, advance payments are usually not made in the first year and the insurance contributions are settled based on actual profit only after the report is filed.
How is the report related to the tax return?
The tax return shows the tax base (profit), from which the insurance assessment base is calculated in the report. That is why the report is filed only after the return — always within 1 month after its deadline. Prepare your return first, and only then complete both reports on the basis of it.
What if the report results in a balance due or an overpayment?
A balance due is payable to both ČSSZ and the insurer within 8 days of the day on which the report was or should have been filed. An overpayment is refunded by the institution or credited against future advance payments. The new advance payment amount from the report is paid starting with the month in which you filed the report.