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 5 720 CZK | Keep paying the same |
3 210 CZK | No changes |
3 852 CZK | Change to 5 720 CZK |
Flat tax | No changes, but modify the flat tax amount. |
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.
