New amounts from January 2027 (main self-employment activity)
- Social insurance: CZK 5,281 per month (currently CZK 5,005)
- Health insurance: CZK 3,488 per month (currently CZK 3,306)
- Total: CZK 8,769 per month, or CZK 458 more than now
For comparison, at the start of 2026 you paid CZK 9,026 per month, so from January 2027 you will still be paying CZK 257 less.
Secondary self-employment activity
If you run a business alongside employment, you only pay social insurance once your profit exceeds the relevant threshold. For 2027, this rises from CZK 117,521 to CZK 123,991 in annual profit. Once you exceed it, contributions become mandatory and the minimum social insurance advance payment is CZK 1,660 per month. For the previous thresholds, see New tax thresholds for 2026.
Who is affected and who is not?
- Affected: people whose main activity is self-employment and who pay minimum advance payments (because they have lower profits), as well as those starting a business
- Not affected: self-employed people whose 2026 annual statement produces an advance payment above the minimum, and those in the flat-rate tax regime — their combined flat-rate payment changes instead; see Flat-rate tax 2027
How are the minimum advance payments calculated?
They are based on the average wage set by the government. For 2027, it comes to CZK 51,663. This is used to calculate:
- social insurance: 29.2% of 35% of the average wage
- health insurance: 13.5% of half the average wage
The 35% figure is the result of this year's legislative amendment. The original plan was to use 40%, which would have made advance payments significantly higher.
What to do
From January 2027, update your standing orders: social insurance to CZK 5,281 and health insurance to CZK 3,488. Payment deadlines remain the same; only the amounts change. Your payment will not increase automatically, and forgetting to update it will leave you in arrears.
Not sure how much you should be paying? Get in touch and we will go through your figures together. 🌿