The Social Security tax office sends an automated letter with the headline
Změny pro OSVČ v oblasti pojistného na sociální zabezpečení od 1. 1. 2026.
The text is general, and each trade-license holder has a different situation and registration type.
Here is a simple instruction for what to do if you receive this letter.
Main income vs side income
Main income
You earn only from your trade license. This is your main source of income.
Main income — monthly payments from 1. 1. 2026
Your current monthly payment | What to do |
|---|---|
More than 5 005 | Keep paying the same |
3 210 CZK | No changes |
3 852 CZK | Change to 5 005 CZK |
Flat tax | No changes, but modify the flat tax amount. |
in July 2026, the minimum deposit decreased from 5,720 CZK to 5,005 CZK.
Side income
You have full-time Czech employment, and your trade license is an additional income.
Side income — monthly payments from 1. 1. 2026
Your current monthly payment | What to do |
|---|---|
More than 1 574 CZK | Keep paying the same |
0 CZK deposits | No changes |
Deposits explanation
The monthly payments you make are only deposits.
After your tax declaration, your final social-insurance amount is calculated, and all deposits you paid are deducted.
Based on your income in 2025, your final monthly deposits for 2026 will be set after the tax declaration.
You can also check your final social-insurance fee for the whole year in our trade-license calculator.
Just enter your yearly gross income, and the calculator will show your final social tax amount.
What’s Changing for Czech Trade license Social Insurance in 2027?
From January 2027, the minimum monthly social insurance deposit for trade license holders (OSVČ) with main self-employment increases from 5,005 CZK to 5,281 CZK, an increase of 276 CZK per month.
This follows the reduction introduced in July 2026, when the minimum deposit decreased from 5,720 CZK to 5,005 CZK.
Why Is Social Insurance Increasing Again?
The July 2026 reduction changed the calculation of minimum social insurance from 40% to 35% of the official average wage.
This 35% rule remains unchanged in 2027. However, the official average wage increases from 48,967 CZK to 51,663 CZK, resulting in higher minimum deposits.
For new trade license holders who qualify for the reduced social insurance rate, the minimum monthly deposit also increases from 3,575 CZK to 3,772 CZK.
Important: These amounts apply to trade license holders paying minimum social insurance deposits. If your current monthly deposits are higher because they were calculated based on your 2025 tax declaration, continue paying the same amount until you submit your 2026 tax declaration and your new monthly deposit is confirmed.
