Minimum Advance Payments for OSVČ 2026: Social, Health and Overview of Changes
Minimum Advance Payments for OSVČ 2026: Social, Health and Overview of Changes
Every January, OSVČ must prepare for changes to the minimum advance payments for social and health insurance. 2026 brought a significant jump — minimum advance payments for social insurance increased by nearly one thousand crowns compared to 2025. This article provides a complete overview of all amounts, payment deadlines, payment details and a practical guide on how to calculate your advance payments correctly.
Why advance payments are increasing
Minimum insurance advance payments are tied to the average monthly wage in the national economy, which the government announces annually by decree. For 2026, the average wage is 48,967 CZK (compared to 46,557 CZK in 2025).
The minimum assessment base is calculated from the average wage, which then determines the minimum advance payment. The higher the average wage, the higher the minimum advance payments.
Important change: Assessment base at 40%
Since 2024, the minimum assessment base for social insurance for OSVČ has been gradually increasing from 25% to 40% of the average wage. In 2026 it reached the target value of 40% and will remain at this level. From 2027 onwards, advance payments will only increase based on growth in the average wage, not due to a change in the percentage.
Overview of minimum advance payments 2026
📊Minimum monthly advance payments for OSVČ 2026
*) OSVČ engaged in a secondary activity do not pay health insurance advance payments if their employer pays the contributions on their behalf. The insurance is settled as a lump sum after filing the annual statement.
Comparison with previous years
📊Development of minimum advance payments — social insurance (primary activity)
📊Development of minimum advance payments — health insurance (primary activity)
Social insurance — detailed calculation
Minimum assessment base
The minimum monthly assessment base for primary activity in 2026 is set at 40% of the average wage:
Calculation of the minimum social insurance advance payment 2026
Average wage 2026: 48,967 CZK
Minimum assessment base (primary activity): 48,967 × 40% = 19,587 CZK
Minimum advance payment: 19,587 × 29.2% = 5,720 CZK (rounded up to the nearest crown)
For new business owners (started after 31 December 2024, not registered as OSVČ in the last 5 years): Minimum assessment base: 12,242 CZK Minimum advance payment: 12,242 × 29.2% = 3,575 CZK
Secondary activity: Minimum assessment base: 48,967 × 11% = 5,387 CZK Minimum advance payment: 5,387 × 29.2% = 1,574 CZK
Source: ČSSZ — Advance payments for pension insurance contributions
Maximum assessment base
The maximum annual assessment base for social insurance in 2026 is 48 times the average wage, i.e. 2,350,416 CZK. This corresponds to a maximum monthly advance payment of approximately 57,194 CZK.
Cap for social insurance
If your annual assessment base exceeds 2,350,416 CZK, you do not pay social insurance on the amount above this threshold. Health insurance has no cap — you pay on your entire assessment base.
Social insurance payment deadlines
Social insurance advance payments are due from the 1st to the 20th day of the following calendar month. For example, the advance payment for January 2026 must be paid by 20 February 2026 at the latest.
Where to pay — ČSSZ bank accounts
Social insurance advance payments are made to the account of the relevant OSSZ (District Social Security Administration). Your account number will be provided by the OSSZ upon registration. The general account number format is:
- The account prefix depends on the type of payment
- The account number corresponds to the code of the relevant OSSZ
- Bank code: 0710 (ČNB)
The variable symbol is your OSVČ number (birth registration number without the slash) or the number assigned by the OSSZ.
Tip: Set up a standing order
The best protection against late payment is a standing order. Set it up for the due date (for example the 15th of the month) with enough buffer time. If your advance payments change, don't forget to update the standing order.
Health insurance — detailed calculation
Minimum assessment base
For health insurance, the minimum assessment base is calculated as 50% of the average wage:
Calculation of the minimum health insurance advance payment 2026
Average wage 2026: 48,967 CZK
Minimum assessment base: 48,967 × 50% = 24,483.50 CZK
Minimum advance payment: 24,483.50 × 13.5% = 3,306 CZK (rounded up to the nearest crown)
Source: VZP — Health insurance payments in 2026
Maximum assessment base
Health insurance has no maximum assessment base (cap). You pay contributions on your entire assessment base without limit.
Health insurance payment deadlines
Health insurance advance payments are due from the 1st day of the calendar month being paid for, to the 8th day of the following month. For example, the advance payment for January 2026 can be paid from 1 January and must be paid by 8 February 2026 at the latest.
Change from 2026: Cashless payments only
From January 2026, VZP (and other health insurers) no longer accept cash advance payments. Payments must be made cashlessly only — by bank transfer, payment card or QR code at branch offices.
Where to pay — health insurer bank accounts
Each health insurer has its own bank account. The variable symbol is your birth registration number without the slash (for individuals) or your company registration number (for legal entities).
📊Bank accounts of selected health insurers
When advance payments change
1. Automatically from January
Minimum advance payments always change from 1 January each year based on the new average wage. If you pay minimum advance payments, you must automatically pay the new, higher amount from January.
2. After filing the income statement
After filing the income and expenditure statement (for the previous year), your advance payments may change — either up or down — based on your actual income. The new advance payment amount applies from the month following the month in which the statement was filed.
Example of advance payment changes after filing the statement
You file the statement for 2025 in April 2026. The statement shows that your advance payments should be higher than the minimum. You will start paying the new advance payments from May 2026 (the advance payment due in June).
3. When switching between primary/secondary activity
If the nature of your activity changes (for example, you stop being employed and your trade becomes your primary activity), your advance payments also change — from the month in which the change occurred.
How to calculate advance payments based on actual income
If your actual income exceeds the minimum, you pay advance payments calculated from your actual assessment base. This calculation is done when filing the income and expenditure statement.
Calculating advance payments from actual income — example
Business income for 2025: 1,200,000 CZK Expenses (flat-rate 60%): 720,000 CZK Tax base: 480,000 CZK Number of months of activity: 12
Social insurance: Assessment base: 480,000 × 55% = 264,000 CZK (annual) Monthly assessment base: 264,000 ÷ 12 = 22,000 CZK Monthly advance payment: 22,000 × 29.2% = 6,424 CZK
(This is higher than the minimum of 5,720 CZK, so you pay 6,424 CZK)
Health insurance: Assessment base: 480,000 × 50% = 240,000 CZK (annual) Monthly assessment base: 240,000 ÷ 12 = 20,000 CZK Monthly advance payment: 20,000 × 13.5% = 2,700 CZK
(This is lower than the minimum of 3,306 CZK, so you pay the minimum 3,306 CZK)
Watch out for the health insurance minimum
Even if your advance payment calculated from actual income is lower, you must always pay at least the minimum advance payment of 3,306 CZK for health insurance (if the minimum assessment base applies to you). This does not apply to secondary activity.
Penalties for late payments
A penalty is charged for each day of delay in paying an advance payment:
- Social insurance: 0.05% of the outstanding amount per day of delay
- Health insurance: 0.0322% of the outstanding amount per day of delay (the 2026 rate depends on the ČNB repo rate)
Example of a penalty for a late advance payment
Outstanding advance payment: 5,720 CZK (social insurance) Number of days overdue: 30
Penalty: 5,720 × 0.05% × 30 = 85.80 CZK
With longer delays, the amount adds up quickly. After 6 months (180 days) of delay, the penalty would amount to 514.80 CZK. On top of that, prolonged non-payment can lead to enforcement proceedings.
Exemptions from minimum advance payments
Not all OSVČ are required to meet the minimum assessment base. Exemptions apply to:
Social insurance
- New business owners — in the year they start their activity and the following year, they pay a reduced advance payment of 3,575 CZK (provided they have not been self-employed in the last 5 years)
- OSVČ with secondary activity — minimum advance payment of only 1,574 CZK, and only if they exceed the threshold amount of 117,521 CZK
Health insurance
- OSVČ with secondary activity — do not have to pay advance payments at all (if they are employed)
- Persons whose insurance is paid by the state (students, pensioners, persons on parental leave) — do not have to meet the minimum assessment base, but from 2026 are required to pay advance payments in subsequent years of self-employment
Overview of key figures for 2026
📊Key figures for OSVČ in 2026
Flat-rate tax as an alternative
If you meet the conditions (income up to 2 million CZK, not a VAT payer), consider the flat-rate tax. A single monthly payment covers income tax, social insurance and health insurance:
📊Flat-rate tax vs. minimum advance payments 2026
Conclusion
The minimum advance payments for OSVČ in 2026 reached a total of 9,026 CZK per month for primary activity. It is important to pay them on time and in the correct amount to avoid penalties and unwelcome additional assessments. After filing your income and expenditure statement, your advance payments may change — so keep track of your actual income and be prepared to adjust your payments accordingly.
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This article is based on official data from the Czech Social Security Administration (cssz.cz), the General Health Insurance Company (vzp.cz) and the Ministry of Labour and Social Affairs (mpsv.cz). All figures are valid for 2026.
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