Social-security advances
Minimum monthly advance for main activity in 2024: CZK 3,852
Minimum monthly advance for newly starting business owners in 2024: CZK 3,210 *
Minimum monthly advance for secondary activity in 2024: CZK 1,413
Voluntary sickness insurance in 2024: CZK 216
Qualifying threshold for secondary activity: CZK 105,520
Social-security advances are always due during the month they cover. The January 2024 advance is therefore payable from 1.1. to 31.1.2024.
*A newly starting business owner means someone who started their business in 2022, 2023 or 2024.
Health-insurance advances
Minimum monthly advance for main activity in 2024: CZK 2,968
Minimum monthly advance for secondary activity in 2024: employees are not obliged to pay; others should continue paying the 2023 amount
Health-insurance advances are always due by the 8th day of the month following the month they cover. The January 2024 advance is therefore payable from 1.1. to 8.2.2024.
Who is affected?
Check how much you pay in advances:
- Do you pay less than the new minimum advances? Increase your standing orders to the new minimums.
- Do you pay more than the new minimum advances? Change nothing and continue your 2023 payments.
Flat-rate tax
- band: CZK 7,498
- band: CZK 16,745
- band CZK 27,139
If you are unsure what advances to pay or have another question, do not hesitate to get in touch and we will look at it together. 🙂