Income and Expense Statement for ČSSZ: How to Fill It In
Income and Expense Statement for ČSSZ: A Complete How-To Guide
The OSVČ Income and Expense Statement (known simply as the "Statement") is a form that every self-employed person must submit annually to the Czech Social Security Administration (ČSSZ). It is used to calculate social security contributions for the previous year and to set new monthly advance payments.
Many sole traders see this as pointless red tape, but a correctly completed Statement matters — if you don't submit it, or submit it late, you risk penalties and fines. This guide will walk you through the entire process, from gathering the necessary data to submitting the form.
Who Must Submit the Statement
The Statement must be submitted by every OSVČ who:
- Carried out self-employed activity for at least part of the year
- Cooperated with an OSVČ as defined by the Income Tax Act
The obligation also applies to an OSVČ who:
- Was operating at a loss for the entire year
- Had zero income
- Was simultaneously employed
- Was self-employed for only part of the year
Important
You must submit the Statement even if you did not carry out any self-employed activity during the year, provided you hold an active trade licence and have not notified ČSSZ of a suspension or termination of activity. If you suspended or terminated your activity, notify ČSSZ — this cancels the obligation to submit the Statement (for the period after the suspension/termination).
Deadlines for Submitting the Statement for 2025
The deadline for submitting the Statement is tied to the deadline for filing your tax return:
Standard Deadlines
- Tax return filed by 1 April 2026: Statement for ČSSZ due by 2 May 2026 (within 30 days of filing the tax return)
- Tax return filed electronically by 1 May 2026: Statement for ČSSZ due by 1 June 2026
- Tax return handled by a tax adviser (by 1 July 2026): Statement for ČSSZ due by 31 July 2026
General Rule
The Statement must be submitted no later than one month from the date by which the tax return was due.
📋Key Deadlines — Summary
Where to Find the Form and How to Submit It
Electronic Submission (Recommended)
The easiest option is to submit electronically via the ČSSZ ePortal at eportal.cssz.cz. You fill in the form online, the system checks your data, and flags any errors.
Electronic submission options:
- Via data mailbox (if you have one active)
- With an electronic signature
- Via digital identity (banking identity, eID card, MojeID)
In-Person Submission
You can submit the form in person at your local District Social Security Administration office (OSSZ) — specifically the one covering the area where you have your permanent residence.
Submission by Post
You can send the form by post to your local OSSZ. We recommend sending it by registered mail with acknowledgement of receipt to prove the date of submission.
Tip for Electronic Submission
Log in to the ČSSZ ePortal using your banking identity — it's the quickest method. Most Czech banks support banking identity. Once logged in, the system will pre-fill some of your details, making the process significantly easier.
How to Fill In the Statement Step by Step
The Statement form consists of several sections. Let's go through each one.
Section 1: OSVČ Identification
Here you fill in your personal details:
- First and last name
- National identification number — without the slash
- Variable symbol — assigned by ČSSZ; you can find it on previous documents or ask at your local OSSZ
- Permanent residence address
- Data mailbox — if you have one
- Email and phone number — for any necessary correspondence
Section 2: Details of Self-Employed Activity
Type of self-employment: Tick whether this is your primary or secondary activity.
Self-employment is classified as a secondary activity if, during the given year, the OSVČ simultaneously:
- Was employed (and the employment established participation in sickness insurance)
- Was entitled to an invalidity or old-age pension
- Was entitled to parental allowance or maternity benefit
- Was a dependent child (student)
- Was caring for a person dependent on the assistance of another person
Period of self-employment: Indicate the months during which you carried out self-employed activity. If you were active all year, tick months 1–12.
Primary vs. Secondary Activity
The distinction between primary and secondary activity is crucial for calculating your contributions. With secondary activity, you only pay social security advance payments if your profit exceeds the threshold amount (set by law for 2025 — check the current figure at cssz.cz). With primary activity, you always pay advance payments, at a minimum at the minimum rate.
Section 3: Income and Expenses
This is the heart of the entire form. You enter data from your tax return:
"Income" line: Total income from self-employed activity for the year. This corresponds to the relevant line in Annex No. 1 of your tax return (income under Section 7 of the Income Tax Act).
"Expenses" line: Total expenses — either actual or flat-rate (as a percentage of income). This corresponds to the relevant line in Annex No. 1 of your tax return.
"Difference between income and expenses" line (tax base): Income minus expenses. This figure is key to calculating your contributions.
Social Security Contribution Calculation
Formula:
- Tax base = Income − Expenses
- Assessment base = Tax base × 50%
- Contribution = Assessment base × 29.2%
Example — primary activity:
- Income: 1,200,000 CZK
- Expenses (60% flat rate): 720,000 CZK
- Tax base: 480,000 CZK
- Assessment base: 240,000 CZK
- Contribution: 240,000 × 29.2% = 70,080 CZK
Example — secondary activity (profit below the threshold): If the tax base from secondary activity is lower than the threshold amount, no social security contributions are payable (unless the OSVČ voluntarily opts in to participation).
Section 4: Contribution Calculation
Based on the data from Section 3, the following are calculated:
Assessment base: 50% of the tax base. If this falls below the minimum assessment base, the minimum applies.
Minimum assessment base: For primary activity, this is set by law (derived from the average wage). A lower minimum applies to secondary activity. The current figure is available at cssz.cz.
Annual contribution: Assessment base × 29.2%.
Total advance payments made: The sum of all advance payments you made during the year.
Balance due / Overpayment: Annual contribution minus advance payments made.
Section 5: New Advance Payments
Based on the Statement, the new monthly advance payment amount is calculated:
New monthly advance payment = (Assessment base / 12) × 29.2%
Both the minimum advance payment for primary activity and the maximum assessment base change each year. Check the current figures on the ČSSZ website.
When to Start Paying the New Advance Payments
The new advance payment amount applies from the month following the month in which you submitted the Statement. If you submit the Statement in April, you will pay the new advance payment for the first time for May (due by 20 June).
A Practical Example of Completing the Statement
Let's walk through a complete example:
Self-employed person Jan, primary activity for the full year 2025:
- Income: 900,000 CZK
- Flat-rate expenses at 60%: 540,000 CZK
- Tax base: 360,000 CZK
Calculation:
- Assessment base: 360,000 × 50% = 180,000 CZK
- Check against minimum assessment base: 180,000 CZK is above the minimum — use the actual figure
- Annual contribution: 180,000 × 29.2% = 52,560 CZK
- Advance payments made (12 × 3,852 CZK): 46,224 CZK
- Balance due: 52,560 − 46,224 = 6,336 CZK
New monthly advance payment:
- Monthly assessment base: 180,000 / 12 = 15,000 CZK
- New advance payment: 15,000 × 29.2% = 4,380 CZK
Watch Out for the Balance Due
Any outstanding balance must be paid within 8 days of submitting the Statement. If you pay late, ČSSZ will charge a penalty of 0.05% of the outstanding amount for each day of delay.
Statement for Your Health Insurance Company
Don't forget that you also need to submit a similar statement to your health insurance company. The deadlines are the same as for ČSSZ.
Health insurance contribution calculation:
- Assessment base: 50% of the tax base
- Rate: 13.5%
- Minimum assessment base corresponds to half the average wage
Example (continuing from the example above):
- Assessment base: 180,000 CZK
- Contribution: 180,000 × 13.5% = 24,300 CZK
The Most Common Mistakes When Filling In the Statement
1. Discrepancy with the Tax Return
The figures in the Statement (income, expenses, tax base) must match those in your tax return. ČSSZ cross-checks the data with the tax authority.
2. Incorrectly Classifying Primary vs. Secondary Activity
If you incorrectly classify your activity as secondary, your contributions may be lower, but you risk an additional assessment. Secondary activity must be supported by documentation (e.g., confirmation from an employer, pension decision, etc.).
3. Late Submission
Late submission can result in a fine of up to 20,000 CZK. Furthermore, if you fail to submit the Statement at all, ČSSZ may assess your contributions based on the maximum assessment base.
4. Paying the Balance Late
The outstanding balance is due within 8 days of submitting the Statement. A penalty accrues for every day of delay.
5. Failing to Notify ČSSZ of Secondary Activity Status
If you wish to be assessed as an OSVČ with secondary activity, you must notify ČSSZ and provide supporting documentation (employment, pension, parental status, etc.). Otherwise, you will automatically be assessed as an OSVČ with primary activity.
How Your Advance Payments Change After Submitting the Statement
After you submit the Statement, ČSSZ will notify you of your new advance payment amount, which you are required to pay from the following month.
Advance Payment Due Dates
Social security advance payments are due between the 1st and 20th day of the following calendar month.
Example: The advance payment for May 2026 is due between 1 June and 20 June 2026.
How to Pay
- Bank transfer to the account of your local OSSZ
- Variable symbol: your national identification number (without the slash)
- Specific symbol: month and year (e.g., 052026 for May 2026)
Payment Tip
Set up a standing order for the new advance payment amount as soon as you submit the Statement. This eliminates the risk of forgetting and incurring penalties. Remember to cancel or update your existing standing order.
Corrective Statement
If you discover an error after submitting the Statement, or if you file an amended tax return, you must also submit a corrective Statement. Deadline: within 8 days of becoming aware of the change, or within 30 days of filing the amended tax return.
Keep Your Records in Order with DokladBot
Completing the Statement accurately depends entirely on having precise income and expense data. If you keep track of all your documents throughout the year, filling in the form takes just a few minutes. DokladBot helps you record income and expenses all year long — simply send your documents via WhatsApp and by year end you have everything you need for both the Statement and your tax return.
Get started with DokladBot and stay on top of your Statement — the AI accounting assistant that works for you, right inside WhatsApp.
Frequently Asked Questions (FAQ)
What happens if I don't submit the Statement on time?
ČSSZ can impose a fine of up to 20,000 CZK. If you fail to submit the Statement at all, ČSSZ may assess your contributions based on the maximum assessment base, which could be many times higher than what you would have paid based on your actual income.
Do I need to submit the Statement if I had zero income?
Yes, if you held an active trade licence and did not notify ČSSZ of a suspension or termination of activity. In the Statement, you simply enter zero for both income and expenses.
Can I submit the Statement before my tax return?
We don't recommend it. The figures in the Statement must match your tax return. File your tax return first, then submit the Statement.
How do I find my variable symbol for ČSSZ?
Your variable symbol is usually your national identification number without the slash. If you're not sure, call your local OSSZ or check your previous payment records.
Can I have my advance payments reduced?
Yes. If your income in the current year has dropped significantly compared to the previous year, you can apply to your OSSZ for a reduction in advance payments. You will need to provide supporting documentation (e.g., an income summary for part of the year).
What is the threshold amount for secondary activity?
The threshold amount changes each year in line with the average wage. You can find the current figure for the given year on the ČSSZ website. If your tax base from secondary activity is below this amount, you are not required to pay social security contributions.
How do I submit the Statement if I don't have a data mailbox?
You can submit it via the ČSSZ ePortal using your banking identity, in person at your local OSSZ, or by post. Banking identity is the simplest route — you log in through your internet banking.
Do I need to submit the Statement if I'm in the flat-rate tax regime?
No. If you are in the flat-rate tax (paušální daň) regime, you do not submit the Statement for that period. The flat-rate tax automatically includes social security contributions.
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