Self-employed on maternity and parental leave: complete guide 2026

Starting a family is one of life's most beautiful milestones. For self-employed individuals, however, it comes with a host of practical questions that employees never have to think about. Am I entitled to maternity benefit? How much will I receive? Can I keep working? What happens to my insurance contributions?

Unlike employees, who are automatically covered by sickness insurance, OSVČ must take out this insurance voluntarily — and that is the key prerequisite for receiving maternity benefit. In this guide, we'll walk you through everything you need to know as a self-employed person about maternity and parental leave in 2026.

Maternity benefit (PPM) — basic conditions

Peněžitá pomoc v mateřství (PPM), commonly known as "mateřská" (maternity benefit), is a sickness insurance benefit that replaces income around the time of childbirth. Specific conditions apply to OSVČ.

Condition 1: Voluntary sickness insurance

Unlike employees, whose sickness insurance is deducted automatically by their employer, OSVČ must register for sickness insurance voluntarily and pay a monthly premium.

Condition 2: Minimum period of participation

To qualify for PPM, you must have been enrolled in sickness insurance for at least 270 calendar days in the two years before going on maternity leave. That is approximately 9 months.

Condition 3: You cannot personally carry out self-employed activity

While receiving PPM, you are not permitted to personally carry out self-employed activity. You may, however, have employees or a cooperating person who carries out the work on your behalf.

Starting maternity leave

An OSVČ starts maternity leave 6 to 8 weeks before the expected date of birth. The duration of PPM payments is:

• 28 weeks when one child is born
• 37 weeks when twins or multiples are born

Calculating maternity benefit for OSVČ

The amount of maternity benefit depends on how much you have been paying in sickness insurance. The calculation is carried out in several steps.

Step 1: Daily assessment base (DVZ)

For OSVČ, the DVZ is calculated by adding up the monthly assessment bases (the amounts on which you paid insurance premiums) over the reference period of 12 calendar months before the start of maternity leave, then dividing by the number of calendar days in that period.

Step 2: Reducing the DVZ

The daily assessment base is reduced using three reduction thresholds applicable for 2026:

Step 3: Daily benefit amount

PPM equals 70% of the reduced daily assessment base for each calendar day.

Parental allowance in 2026

Once maternity benefit (PPM) ends, parental leave with a parental allowance begins. Every parent is entitled to the parental allowance — regardless of whether they are an OSVČ, an employee, or not working at all.

Total parental allowance amount

Monthly drawdown

Parents can spread the total amount across monthly payments as they see fit. The maximum monthly amount depends on whether at least one parent was entitled to PPM:

• If PPM was claimed: up to 60,000 Kč per month (double for twins or multiples)
• If PPM was not claimed: up to 13,000 Kč per month

This means that a parent who received PPM can exhaust the parental allowance more quickly — for example, in around 6 months at the maximum monthly rate. A parent with no PPM entitlement will draw it down over a longer period.

Can I work during maternity and parental leave?

This is one of the most frequently asked questions among self-employed parents. The rules differ depending on whether you are on maternity leave or parental leave.

During PPM (maternity leave)

While receiving maternity benefit, you may not personally carry out self-employed activity. If you were to personally work as self-employed, your entitlement to PPM for that period would be lost.

There is, however, an important exception: you may have employees or a cooperating person who carries out the work in your place. In that case your business continues to operate, but you are not personally doing the work.

During parental leave

While receiving the parental allowance, you may work without restriction — whether as an OSVČ or as an employee. The only requirement is to ensure full-time care for the child by another person (a nursery, kindergarten, nanny, grandparent, etc.) during the time you are working.

Insurance obligations during maternity and parental leave

Going on maternity or parental leave has a significant impact on your social and health insurance obligations.

Social insurance

Health insurance

While receiving PPM or the parental allowance, health insurance is paid by the state on your behalf. You do not need to pay any advance payments. However, if you are also running a business during parental leave, you pay health insurance on your business income — but as an OSVČ with secondary activity status, which means lower minimum advance payments.

Sickness insurance

Participation in sickness insurance for OSVČ is voluntary. During the periods for which you receive benefits, you do not pay sickness insurance premiums. You can, however, remain in the insurance system in case of a subsequent pregnancy.

Secondary activity — your key status

While receiving the parental allowance, your business activity is automatically treated as a secondary self-employed activity. This brings significant advantages:

Lower minimum advance payments

Threshold amount

If your tax base from secondary activity in 2026 does not exceed 117,521 Kč, you are not required to pay social insurance at all. However, that year will not count towards your pension entitlement.

Practical timeline

What if I don't have sickness insurance?

If you have not registered for sickness insurance or do not meet the 270-day requirement, you are not entitled to PPM. However, that does not mean you will be left without any income.

Parental allowance

You are always entitled to the parental allowance — regardless of sickness insurance. You will, however, be limited to a maximum monthly amount of 13,000 Kč and will draw down the total amount of 350,000 Kč over a longer period.

Sickness benefit during a high-risk pregnancy

If you have sickness insurance but do not meet the 270-day requirement for PPM, you may still be entitled to sickness benefit in the event of a high-risk pregnancy. Sickness benefit has different conditions — a shorter insurance period is sufficient.

Paternity leave for fathers

Since 2018, fathers have also been able to take so-called paternity leave — a sickness insurance benefit. For self-employed fathers, the following rules apply:

• Paternity leave lasts 14 calendar days (2 weeks)
• It must begin within 6 weeks of the child's birth
• Benefit amount: 70% of the reduced DVZ (the same calculation as for PPM)
• Requirement: participation in sickness insurance for at least 3 months in the previous year
• You may not personally carry out self-employed activity during paternity leave

In addition, a father may take over part of the mother's maternity benefit (PPM) by agreement with the mother, from the 7th week after the birth. In that case, the father must meet the same 270-day sickness insurance requirement.

Tax return and income statements in the year of maternity leave

Even while on maternity or parental leave, you are still required to submit:

• A tax return for any year in which you had business income (even if only for part of the year)
• An income and expenditure statement for the ČSSZ
• An income and expenditure statement for your health insurance provider

In these statements, you indicate which months you carried out primary activity and which months you carried out secondary activity. Months during which you received PPM or the parental allowance are recorded as secondary activity.

Returning to business after parental leave

When returning to full business activity, don't forget to:

Frequently asked questions

Can I suspend my trade licence during maternity leave?

Yes, you can. Suspending your trade licence during maternity and parental leave is a common approach. The advantage is that you don't need to deal with income statements if you had no income. The disadvantage is the administrative work involved in suspending and then reinstating the licence.

What if I become pregnant again during parental leave?

If you become pregnant during parental leave and still have active sickness insurance (and meet the 270-day requirement), you are entitled to PPM for the new baby. The parental allowance for the first child will be suspended in this case, and you will start receiving PPM for the second child.

Can the father take maternity benefit instead of the mother?

Yes, a father can receive PPM instead of the mother, from the 7th week after the birth. He must, however, meet the 270-day sickness insurance participation requirement.

Does maternity and parental leave count towards my pension?

Yes. The period during which you receive PPM and the parental allowance is counted as a substitute insurance period for pension purposes.

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