Advance payments for self-employed individuals will decrease starting in July. A portion of the payments made for the first half of the year can be refunded.

An amendment to the Social Security Contributions Act reduces the minimum monthly assessment base for self-employed individuals engaged in their primary business activity from 40 to 35 percent of the average wage. The new minimum is 17,139 crowns, and the corresponding minimum pension insurance advance payment will therefore be reduced from 5,720 to 5,005 crowns starting in July. This change does not apply to health insurance or voluntary sickness insurance.

However, not every self-employed person will automatically pay the lower advance payment. The recalculation primarily affects entrepreneurs engaged in their main business activity who have been paying the minimum advance payment of 5,720 korunas until now. If their monthly assessment base from the most recent report does not exceed 17,139 korunas, they will pay the new minimum of 5,005 korunas starting in July. If the assessment base falls between 17,139 and 19,587 korunas, the Czech Social Security Administration (ČSSZ) will set the advance payment based on its actual amount. For example, with a monthly assessment base of 18,560 korunas, the new advance payment will be 5,420 korunas. Self-employed individuals with higher incomes, whose advance payments were already above the previous minimum, will generally not be affected by this change.

Entrepreneurs can verify the new amount in the first half of July on the ČSSZ ePortal under the service “Information on Paid Advance Payments for Self-Employed Persons’ Pension Insurance.” It is advisable to adjust any standing orders based on the determined amount. The reduction will first apply to the advance payment for July 2026. The final impact on the annual premium will not be reflected until the income and expense statement for 2026 is filed.

How to Get a Refund for Part of the Payments Made from January Through June

The new advance payment amounts do not apply retroactively to January. However, the law allows for advance payments made during the first half of the year to be recalculated retroactively according to the new rules. A business owner who paid 5,720 crowns per month from January through June may therefore be entitled to a refund of the difference between the amounts paid and the newly calculated advance payment. The amount of the refund will vary by individual; for those eligible for the new minimum, the difference for six months can reach up to 4,290 korunas.

You must apply for the refund with the relevant social security office by the end of 2026 at the latest. No specific form is required. The application can be submitted via a data box or by email with a recognized electronic signature, and it must be clear that it concerns a refund of part of the advance payments in connection with the change effective July 1. The applicant must specify the payment method and, if applicable, the account number; the applicant does not need to calculate the exact amount, as it will be determined by the social security administration. The deadline for the refund is two months from the date the application is submitted.

Instead of a cash payment, applicants may also request that the amount be applied toward future advance payments. Those who do not request a refund or offset during the year will not lose the money. The amounts paid will be taken into account in the 2026 annual statement, and any overpayment will subsequently be refunded.

The first bracket of the flat-rate regime is also decreasing

For entrepreneurs in the first bracket of the flat-rate regime, the monthly flat-rate advance payment will decrease from 9,984 to 9,162 korunas starting in July. The new amount includes 5,756 korunas for pension insurance, 3,306 korunas for health insurance, and 100 korunas for income tax. The first payment is due on July 20, 2026. The change does not affect the second and third brackets.

Those paying a flat-rate advance who paid the full original amount from January through June will have an overpayment of 4,932 korunas. They can use this amount to reduce their July advance payment or any of their subsequent flat-rate advance payments through the end of the year. If they use the entire overpayment in July, they will pay only 4,230 korunas instead of 9,162 korunas. If they do not use the overpayment by the end of the year, they may request a refund from the tax office after the end of the tax period.

Summary

Starting in July 2026, the minimum pension insurance advance payment for self-employed individuals will be reduced to 5,005 crowns per month. Self-employed individuals should verify the new amount on the ČSSZ ePortal and adjust their standing order. They may request a refund of any difference for the first half of the year by the end of the year, apply it toward future advance payments, or have it reflected in their 2026 tax return. For self-employed individuals in the first bracket of the flat-rate regime, the monthly payment will be reduced to 9,162 korunas.