Payroll Accounting
Self-employed minimum contributions 2027: a CZK 458 monthly increase
Tým P&T Europe Services 8/21/2026 7 min
Government Regulation No. 177/2026 Coll. set the 2027 parameters with a lower coefficient than the draft assumed. The minimum self-employed social-insurance contribution therefore comes to CZK 5,281 and the health-insurance contribution to CZK 3,488, CZK 458 a month more in total than in 2026. We explain the calculation and the retroactive cut of the 2026 contributions.
Table of Contents
The minimum monthly contributions self-employed people pay for social and health insurance change every year based on a new "general assessment base" and "recalculation coefficient". For 2027 the government has now set them in Regulation No. 177/2026 Coll. That puts the minimum social-insurance contribution (main activity) at CZK 5,281 and the minimum health-insurance contribution at CZK 3,488 a month, CZK 458 more in total than in 2026. Here's how the minimums are calculated, what changed in 2026, and what applies in 2027.
Update as of 10 October 2026: the original version of this article was based on the draft regulation, which assumed a coefficient of 1.0623 and a CZK 506 increase. The approved Government Regulation No. 177/2026 Coll. sets the coefficient at 1.0565, so the increase is smaller, CZK 458 a month. We have recalculated the figures below under the approved regulation.
How the self-employed minimum contributions are calculated
- health insurance: the minimum monthly contribution = 13.5% of half the average wage,
- social insurance (main activity): the minimum monthly contribution = 29.2% of the minimum assessment base, itself a legally set percentage of the average wage (35% for 2027),
- the "average wage" used here isn't the current wage. It's the general assessment base for the year before last, multiplied by a recalculation coefficient (which compensates for the time lag); the government sets both figures by regulation each year,
- assessment bases and contributions are rounded up to whole crowns,
- for a secondary activity, the minimum social-insurance contribution only applies in months where business profit exceeds a set threshold; health insurance for a secondary activity is always calculated from the actual base, with no mandatory minimum.
What changed in 2026
Under the original rules, the minimum assessment base for social insurance was due to rise from 35% to 40% of the average wage on 1 January 2026, which would have pushed the minimum contribution up to CZK 5,720. The new government halted that increase: an amendment to Act No. 589/1992 Coll. (signed by the president on 5 June 2026, effective 1 July 2026) restored the base to 35%, retroactively from 1 January 2026. The minimum social-insurance contribution for all of 2026 is therefore CZK 5,005 a month; self-employed people who paid the higher amount in the early months of the year get the difference back as an overpayment, or can use it to reduce future payments. The minimum health-insurance contribution stayed unchanged at CZK 3,306 a month.
What applies in 2027
Government Regulation No. 177/2026 Coll. of 21 September 2026 (effective 1 January 2027) sets:
- the general assessment base for 2025: CZK 48,900,
- the recalculation coefficient: 1.0565 (the draft assumed 1.0623),
- the resulting "average wage" for insurance purposes: CZK 51,663.
Act No. 589/1992 Coll., as in force from 1 January 2027, keeps the minimum assessment base for self-employed people in their main activity at 35% of the average wage. That gives:
- social insurance: minimum assessment base CZK 18,083, minimum contribution CZK 5,281 a month (+CZK 276 versus 2026),
- health insurance: minimum assessment base CZK 25,832, minimum contribution CZK 3,488 a month (+CZK 182),
- CZK 8,769 a month in total, i.e. CZK 458 more than in 2026.
These are our calculations from the parameters published in the Collection of Laws, following the statutory rules. The same method gives exactly the 2026 amounts published by the Social Security Administration (CZK 5,005) and the health insurers (CZK 3,306). As of 10 October 2026, ČSSZ and the insurers had not yet published their official 2027 overviews.
What it means for the self-employed and their accountants
- Until the end of 2026, the contributions are CZK 5,005 (social) and CZK 3,306 (health). If you paid CZK 5,720 early in the year, check with the Social Security Administration (ČSSZ) that your overpayment has been settled.
- You'll first pay the new amounts for January 2027: the social-insurance contribution by 20 February 2027 and the health-insurance contribution by 8 February 2027.
- If you pay by standing order, update it in time.
- These are only the statutory minimums. If your assessment base from your last annual statement was higher, your contribution is based on that, not on the minimum.
Sources (as of 10 October 2026): Government Regulation No. 177/2026 Coll. on the 2025 general assessment base and recalculation coefficient, Ministry of Finance — minimum social-insurance contributions for the self-employed for 2026 to be reduced retroactively, ČSSZ — overview of key social-security figures for 2026, Act No. 589/1992 Coll. on social-security insurance and Act No. 592/1992 Coll. on public health-insurance premiums.
Need help keeping your self-employed contributions and filings on track? We are happy to help. For all the 2027 changes, see Payroll and employer changes in 2027.
Legal Notice
This article is for informational purposes only and does not replace professional legal or tax advice. Information is processed according to Czech law valid at the date of publication. We always recommend consultation with an expert for specific situations.
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Tým P&T Europe Services
Specialists in payroll accounting, HR and accounting
