Czech minimum advances for the self-employed 2027: CZK 5,281 and 3,488

From January 2027 an OSVČ (self-employed person) in main activity pays a minimum advance of CZK 5,281 for social insurance and CZK 3,488 for health insurance, CZK 8,769 a month in total. That is CZK 458 more than since July 2026; in main activity you pay at least this much even if your profit gives a lower advance.

Law as of 13 November 2026

The minimum advances follow the průměrná mzda (statutory average wage) every year. For 2027 it is set by Government Regulation No. 177/2026 Coll.: the general assessment base of CZK 48,900 times the conversion coefficient 1.0565, rounded up to CZK 51,663. The contribution rates do not change: 29.2 % for social insurance and 13.5 % for health insurance.

Minimum advances 2027 in numbers

In main activity you therefore pay at least 12 × CZK 8,769 = CZK 105,228 in advances for 2027.

We calculated the 2027 amounts from the statutory formula and the average wage in the government regulation. The Czech Social Security Administration (ČSSZ) and the health insurers usually publish them in December; the same method gives exactly their amounts for 2026.

How the minimum advances are calculated

The advance is a percentage of the minimum monthly assessment base. That base is a fixed share of the average wage and is rounded up to whole crowns, as is the advance itself.

The calculation for 2027:

1. Social insurance, main activity: 35 % of CZK 51,663 is CZK 18,082.05, rounded to CZK 18,083. Times 29.2 % is CZK 5,280.24, rounded up to CZK 5,281.
2. Side activity: 11 % of CZK 51,663 is CZK 5,682.93, so CZK 5,683. Times 29.2 % is CZK 1,659.44, so CZK 1,660.
3. New OSVČ: 25 % of CZK 51,663 is CZK 12,915.75, so CZK 12,916. Times 29.2 % is CZK 3,771.47, so CZK 3,772.
4. Health insurance: 50 % of CZK 51,663 is CZK 25,831.50. Times 13.5 % is CZK 3,487.25, rounded up to CZK 3,488.

Legal basis: § 14 odst. 5 zákona č. 589/1992 Sb. (Social Insurance Contributions Act); § 3a odst. 2 zákona č. 592/1992 Sb. (Health Insurance Contributions Act); nařízení vlády č. 177/2026 Sb.

Why the minimum changed twice in 2026

From January to June 2026 the minimum social advance was CZK 5,720, because the minimum assessment base was due to rise to 40 % of the average wage. Act No. 90/2026 Coll. repealed that step and took the base back to 35 % from 1 July 2026; the advance fell to CZK 5,005. Anyone who paid the minimum overpaid CZK 715 a month in the first half of the year. ČSSZ sets the overpayment against the annual settlement for 2026; you can ask for a refund until the end of 2026.

Many pages still show other amounts for 2027, for example CZK 5,310 and CZK 3,507. They come from an estimate of the average wage published before the regulation. The amounts that apply are those from Government Regulation No. 177/2026 Coll.: CZK 5,281 and CZK 3,488.

When the advances are due

• Social insurance: the advance for a calendar month is due from the first to the last day of that month. What counts is the day the money reaches the ČSSZ account. The January 2027 advance must therefore reach ČSSZ by the end of January 2027 (§ 14a odst. 1 zákona č. 589/1992 Sb.).
• Health insurance: the advance for a month is due from the first day of that month to the eighth day of the next. For January 2027 you pay by 8 February 2027 (zákon č. 592/1992 Sb.).

What to do in December and January:

1. Check what you pay today. If the advance from your 2025 profit is below the new minimum, you pay the minimum from January 2027.
2. Change your standing orders: social insurance from the January payment, health insurance from the January payment due by 8 February.
3. After you file the přehledy (annual insurance statements) for 2026, recalculate your advances from your real profit. The new social advance applies from the month after the přehled was filed (or was due); the new health advance already for the month in which it was filed or was due.

If you pay higher advances based on your profit, nothing changes in January as long as your advance stays above the minimum.

Side activity and new self-employed people

Vedlejší činnost (side activity). Social insurance advances are due only if your tax base from side activity in the previous year reached the rozhodná částka (threshold amount), or if you registered for insurance voluntarily. For 2026 the threshold was CZK 117,521. Below it you pay no social insurance advances. The CZK 1,660 minimum applies to those who are insured. Health insurance has no split between main and side activity: the CZK 3,488 minimum also applies in side activity unless you fall under an exemption. The main exemptions are a parallel job that pays contributions from at least the minimum wage, and státní pojištěnci (people insured by the state), for example students, pensioners or parents on parental leave (§ 3a odst. 3 zákona č. 592/1992 Sb.).

New OSVČ. If you started after 31 December 2024 and were not self-employed in the previous five years, you pay no social insurance advances in the start year or the next calendar year (§ 14 odst. 9 zákona č. 589/1992 Sb.). You pay the contributions after the přehled. If you were not self-employed in the previous 20 years either, a reduced minimum applies in main activity in the start year and the two years after: CZK 3,772 in 2027. Health insurance has no such relief.

Some articles say that a new trader in main activity pays the CZK 5,281 social advance from the first month. According to ČSSZ the advance is CZK 0 in the start year and the following year.

Paušální daň (flat-tax regime). An OSVČ in the flat-tax regime pays no separate advances. One monthly payment covers the tax and both insurances; in band 1 it comes to CZK 9,661 for 2027, because social insurance is calculated from a base 15 % above the minimum. Details are in the article Czech flat tax 2027.

Example: advance from profit, or the minimum?

The advance from profit is based on the previous year's tax base. For social insurance the base is 55 % of profit, for health insurance 50 % of profit, each divided by the months of activity.

Profit for 2026 of CZK 720,000, main activity all year.

1. Social insurance: 55 % of CZK 720,000 is CZK 396,000, CZK 33,000 a month. Times 29.2 % is CZK 9,636. That is above the CZK 5,281 minimum, so you pay CZK 9,636.
2. Health insurance: 50 % of CZK 720,000 is CZK 360,000, CZK 30,000 a month. Times 13.5 % is CZK 4,050. That is above the CZK 3,488 minimum, so you pay CZK 4,050.
3. Total CZK 9,636 + 4,050 = CZK 13,686 a month, from the month after the přehledy for 2026.

Profit for 2026 of CZK 300,000.

1. Social insurance: 55 % is CZK 165,000, CZK 13,750 a month. Times 29.2 % is CZK 4,015, below the minimum. You pay CZK 5,281.
2. Health insurance: 50 % is CZK 150,000, CZK 12,500 a month. Times 13.5 % is CZK 1,687.50, rounded to CZK 1,688, below the minimum. You pay CZK 3,488.
3. Total CZK 8,769 a month, all of 2027.

The profit above which the advance exceeds the minimum: for social insurance an annual profit above about CZK 394,500 (18,083 × 12 / 0.55), for health insurance above CZK 619,956 (25,831.50 × 12 / 0.5). How much you would pay in total in 2027, also compared with the flat tax, is shown by the flat tax and flat-rate expenses calculator.

Norman in Czechia

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Frequently asked questions

What are the minimum advances for the self-employed in 2027?

In main activity CZK 5,281 for social and CZK 3,488 for health insurance, CZK 8,769 a month in total. In side activity the social minimum is CZK 1,660; health stays at CZK 3,488.

From when do I pay the new advances?

From January 2027. You pay the January social advance by the end of January 2027 and the health advance by 8 February 2027. If the advance from your profit is above the minimum, you keep paying that higher advance.

How much does a self-employed person pay in side activity?

CZK 3,488 a month for health insurance, unless you are also an employee or insured by the state. CZK 1,660 for social insurance only if your side-activity tax base in the previous year reached the threshold amount (CZK 117,521 for 2026); otherwise nothing.

Do new self-employed people pay minimum advances?

Not for social insurance: the advance is CZK 0 in the start year and the following year if you were not self-employed in the previous five years. For health insurance yes, from the first month.

Why are the minimum advances higher in 2027?

Because the average wage they are based on rises, from CZK 48,967 in 2026 to CZK 51,663 in 2027. The shares of the average wage (35 %, 11 %, 25 % and 50 %) and the contribution rates do not change.