OSVČ advances 2026
Calculator of minimum monthly advance payments for the self-employed (OSVČ) on social and health insurance for 2026. Choose the type of activity — main, secondary, or a new self-employed person in the first year — and the calculator shows the mandatory advance for pension (social) insurance, health insurance, and their total. Useful for sole traders verifying how much to send each month to the ČSSZ and their health insurer.
How self-employed advances are calculated
Self-employed persons pay monthly advances on two insurances separately: social (pension) insurance goes to the district social security office (ČSSZ), while health insurance goes to your health insurer. The actual advance depends on the profit (assessment base) from your last tax return, but the state sets a statutory minimum below which a main-activity advance cannot fall. Our calculator uses these minimums for 2026.
Monthly advance = social (min.) + health (min.), by type of activity
- Select the type of activity — main, secondary, or a new sole trader in the first year of business.
- The minimum social and minimum health advance for 2026 is assigned to that type.
- Adding both gives the total monthly payment.
For secondary activity (e.g. alongside employment, a pension, or parental leave) the minimum social advance is lower and the health advance in the first year is not set by a minimum — it is paid according to actual profit, which is why the calculator shows "by income".
Worked example step by step
Take a main-activity sole trader paying the minimum advances for 2026:
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Social insurance (min.) | statutory minimum 2026 | 5 005 Kč |
| 2 | Health insurance (min.) | statutory minimum 2026 | 3 306 Kč |
| 3 | Total per month | 5 005 + 3 306 | 8 311 Kč |
A main-activity sole trader therefore pays at least 8 311 Kč per month in 2026 — 5 005 Kč for social and 3 306 Kč for health insurance. If actual profit is higher, the advances rise after the annual statements are filed.
Change from July 2026
From July 2026 the minimum social advance for main activity fell from the former 5 720 Kč to 5 005 Kč per month — an amendment returned the minimum assessment base of the self-employed from 40 % back to 35 % of the average wage. The health minimum of 3 306 Kč is unchanged, so the total minimum main-activity advance is 8 311 Kč. For secondary activity (social minimum 1 574 Kč) and a new sole trader in the first year (3 575 Kč) the social minimum does not change.
What affects the result
- Type of activity — main, secondary, or new sole trader; secondary activity has substantially lower minimums.
- Actual profit from the last tax return — above the minimum, the advance is a percentage of the assessment base.
- First year of business — a new sole trader pays a reduced minimum for social insurance in the first year.
- Flat-rate tax — those in the flat-rate scheme do not pay these advances separately but a single flat payment.
When self-employed advances are useful and what to watch out for
The calculator shows statutory minimums for orientation — the least you must send each month. It does not include the income-tax advance or the actual advance derived from your profit (which is usually higher). Sickness insurance is voluntary for the self-employed and is not included here. Always verify due dates and exact amounts with the ČSSZ and your health insurer; the result is indicative only.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
What are the minimum self-employed advances for main activity in 2026?
According to the calculator, 8 311 Kč per month in total — 5 005 Kč for social (pension) insurance and 3 306 Kč for health insurance. These are statutory minimums; with higher profit the advances are higher.
What are the minimum advances for secondary activity?
For secondary activity the minimum social advance is 1 574 Kč per month. Health insurance for secondary activity in the first year is not paid from a minimum but according to actual profit, which is why the calculator shows "by income".
How much does a new sole trader pay in the first year?
A new main-activity sole trader pays a reduced social advance of 3 575 Kč and health advance of 3 306 Kč in the first year, totalling 6 881 Kč per month.
When are the advances due?
Advances for both social and health insurance are paid monthly. Due dates and account numbers are available from the ČSSZ and your health insurer; we recommend paying so the payment arrives on time.
Do I have to pay the minimum even with low profit?
For main activity, yes — the advance cannot fall below the statutory minimum regardless of profit. For secondary activity, social insurance may not be due if profit stays below the decisive threshold.
Does the calculator also include the income-tax advance?
No. The calculator shows only social and health insurance advances. Income-tax advances follow separate rules based on your last tax liability.
What if I am in the flat-rate scheme?
In the flat-rate tax scheme you do not pay these advances separately — you make a single monthly flat payment covering both insurance and tax. For that use the flat-rate tax calculator.
Where do I find my actual (not minimum) advance?
The actual advance is based on the assessment base in your last statement of income and expenses. After filing it, the ČSSZ and your insurer will inform you of the new advance for the coming year.
Sources & legislation
📅 Last updated: 11 July 2026