Import 2026 Updates: Major Changes to Czech Social Security for Self-Employed Persons (OSVČ)
PRAGUE, CZECHIA – Self-employed persons (Osoby Samostatně Výdělečně Činné – OSVČ) in the Czech Republic must prepare for significant legislative changes coming into effect in 2025 and 2026. The Czech Social Security Administration (ČSSZ) is implementing mandatory electronic communication and substantial increases to the minimum monthly assessment base for pension insurance.
The Shift to Mandatory Digital Filing (Effective January 1, 2025)
The most immediate change is the requirement for nearly all communication with the ČSSZ to be conducted electronically. This measure is intended to streamline processes, improve efficiency, and digitize state administration.
Who is Affected?
If you are an OSVČ who is legally required to maintain an accessible data box, you must now use it for all submissions.
What Must Be Filed Electronically?
All official interactions must be handled digitally, including:
- The crucial Overview of Income and Expenses (Přehled o příjmech a výdajích)
- Notifications regarding the start of self-employment activity
- Applications for sickness insurance
- Other associated forms and documents
A Strict Requirement: XML Format
For the Overview of Income and Expenses, the ČSSZ is strictly requiring submission in a data record format (XML). Submissions made in standard formats such as PDF will no longer be accepted.
At živno, we are working hard to generate these reports for you automatically. We will keep you informed when this feature is available.
Recommendation: The ČSSZ advises using the interactive forms available on the ČSSZ ePortal, which automatically pre-fill available information and simplify the submission process.
The Exception Rule
If genuine technical reasons prevent electronic submission, documents may be submitted in paper form—but only with proper justification. The ČSSZ will evaluate whether the justification is valid. Without it, the paper document will be considered improperly filed.
Minimum Pension Premium Hikes (Effective January 1, 2026)
Beginning in 2026, the minimum assessment basis used to calculate pension insurance premiums will rise significantly in response to expected national wage growth.
Standard Minimum for Main OSVČ
The general minimum assessment basis is set at 40% of the average wage.
| Contribution Type | Calculation Basis | New 2026 Monthly Minimum |
|---|---|---|
| Minimum Assessment Basis (for calculation) | 40% of the Average Wage | 19,587 CZK |
| Minimum Premium Advance Payment (monthly) | Derived from basis | 5,720 CZK |
Reduced Minimum for Qualified OSVČ
A reduced minimum assessment basis, set at 25% of the average wage, applies to certain individuals—for example, those within their first three years of main self-employment or those with decades of continuous activity.
| Contribution Type | Calculation Basis | New 2026 Monthly Minimum |
|---|---|---|
| Reduced Minimum Assessment Basis | 25% of the Average Wage | 12,242 CZK |
| Reduced Minimum Premium Advance Payment | Derived from basis | 3,575 CZK |
In Summary
Self-employed individuals must prepare for:
- Mandatory digital-only communication with ČSSZ starting in 2025
- Substantial increases in social insurance premiums beginning in 2026
Using the official ČSSZ ePortal tools and staying informed will be essential to maintaining compliance and avoiding penalties.
