Proposal to reduce minimum assessment base for social insurance for self-employed persons
One of the commitments of the incoming government coalition has been to end the increase in the minimum assessment base for social security contributions for self-employed persons. To this end, it has already submitted a motion to amend the law to the newly established chamber of deputies.
The amending proposal includes maintaining the minimum assessment base for pension insurance and contributions to the state employment policy paid by self-employed persons for whom self-employment is their main activity at 35 per cent of the average wage, with effect from the first day of the month following the publication of the amendment in the Collection of Laws. Under current legislation, from 2026 the minimum assessment base would amount to 40 per cent of the average wage, which is set at CZK 48,967 for 2026.
If the proposed amendment is approved, the minimum monthly assessment base for self-employed persons for whom self-employment is their main activity will be CZK 17,139 for pension insurance and contributions to the state employment policy. The minimum monthly advance payment would therefore be CZK 5,005 compared to CZK 5,720 planned for 2026 under current legislation.
The new limit would apply for all of 2026 via transitional provisions. If a self-employed person has made advance payments in the amount higher than that under the new rules in the period from 1 January 2026 until the amendment comes into effect, they could request a refund of the difference from the relevant social security administration by 31 December 2026 at the latest. For the calculation of insurance premiums for 2026, the advance payment paid will be reduced by this overpayment.
The minimum assessment base for health insurance remains unchanged for 2026 at 50 per cent of the average wage. The minimum monthly assessment base for self-employed persons for whom self-employment is their main activity will thus be CZK 24,484, with a minimum monthly advance payment of CZK 3,306.