Social-security advances
Minimum monthly advance for main activity in 2025: CZK 4,759
Minimum monthly advance for newly starting business owners in 2025: CZK 3,399 *
Minimum monthly advance for secondary activity in 2025: CZK 1,496
Voluntary sickness insurance in 2025: CZK 243
Qualifying threshold for secondary activity: CZK 111,736
Social-security advances are always due during the month they cover. The January 2025 advance is therefore payable from 1.1. to 31.1.2025.
*A newly starting business owner means someone who started their business in 2023, 2024 or 2025.
Health-insurance advances
Minimum monthly advance for main activity in 2025: CZK 3,143
Minimum monthly advance for secondary activity in 2025: employees are not obliged to pay; others should continue paying the 2024 amount
Health-insurance advances are always due by the 8th day of the following month. The January 2025 advance is therefore payable from 1.1. to 8.2.2025.
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 2024 payments.
Flat-rate tax
- band: CZK 8,716
- band: CZK 16,745
- band CZK 27,139
If you are unsure what advances to pay or have a question, do not hesitate to get in touch :-).