New legislation
Effective July 1, 2026, the minimum monthly pension insurance contribution for self-employed individuals will be reduced from 5,720 to 5,005 korunas. Entrepreneurs who paid higher amounts during the first half of the year may end up with an overpayment.
The change primarily affects self-employed individuals engaged in their main business activity who have been paying the minimum advance payment until now. However, the new amount may not be the same for everyone: if their monthly assessment base exceeds the new minimum of 17,139 crowns, the Czech Social Security Administration (ČSSZ) will determine the advance payment based on actual income. Entrepreneurs can check the current amount in the first half of July on the ČSSZ ePortal and should adjust their standing order accordingly.
Advance payments made from January through June can be recalculated according to the new rules for the purpose of a refund. You can request a refund of the difference from the relevant social security office by the end of 2026, or have it applied toward future payments. For self-employed individuals in the first bracket of the flat-rate regime, the monthly flat-rate advance payment is reduced to 9,162 korunas; however, the procedure for handling overpayments is governed by the rules of the Financial Administration.
We discuss the topic of reducing advance payments in detail in our next article.
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