2026 social and health minimums

The 60/40 method

All nationalities pay Social Security contributions.

Public health insurance applies to EU citizens, permanent residents, employees of a Czech employer, and citizens of countries with an agreement (such as the USA, Japan and Turkey). See public health care.

Employees & Trade Licenses

For employees, the trade license is considered secondary income. Therefore, in the first year NO monthly social- and health contributions are paid. If there is something to pay, it will be after filing an Income Tax Return for that year.
The next year the employee may have social- and health contributions based on the last year's revenue. In that case, the monthly social contributions need to be paid, the health contributions can also be paid again at the next tax return.

Social- and Health Minimums for 60/40 Trade Licenses

* New to self-employment? Then social security advances are not required until your first overview, and after that a lower minimum of 3,575 CZK applies for your first three years. Skipping the advances means paying the whole first year at once, so we recommend paying monthly anyway. See social security.

The flat-tax method

A person not (able) to enroll into Public Healthcare can NOT be in the flat-tax method.
Also employees, TLs with Revenue over 2M CZK/year, Full-VAT registered, Other Sources of income over 50K / year can NOT be in the flat-tax method with their trade license (there are more exceptions).

For most Trade Licenses, there are 2 'bands', and therefore 2 possible monthly contributions:

Flat-tax method rates for Trade Licenses

From January 2027: social security at least 5,281 CZK, health insurance at least 3,488 CZK, flat-tax band 1 9,662 CZK a month.

More information about the 3 Accounting Methods

Select the right accounting method, read about them here: 3 Accounting Methods