Self-employed minimum contributions 2027: draft proposes a CZK 506 monthly increase

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 draft government regulation now under review would set the minimum social-insurance contribution (main activity) at CZK 5,310 and the minimum health-insurance contribution at CZK 3,507 a month — CZK 506 more in total than in 2026. The government still has to approve the draft, and the figures may still change. Here's how the minimums are calculated, what changed in 2026, and what's proposed for 2027.

- 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, - 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, - 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.

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.

- the general assessment base for 2025: CZK 48,900, - the recalculation coefficient: 1.0623, - the resulting "average wage" for insurance purposes: CZK 51,947. Keeping the 35% threshold, that would put the minimum social-insurance contribution at CZK 5,310 a month (+CZK 305 versus 2026) and the minimum health-insurance contribution at CZK 3,507 a month (+CZK 201) — CZK 506 more in total. This is still only a draft, though — the government still has to approve it by regulation, and as 2026 showed, even an approved figure can still be changed by later legislation. We'll confirm the exact 2027 amounts once the regulation is published in the Collection of Laws.

- 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 pay the new 2027 rate for the first time with your January contribution (due by 20 February 2027). - Watch for the final government regulation — the proposed CZK 506 increase could still change. - 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: Ministry of Finance — minimum social-insurance contributions for the self-employed for 2026 to be reduced retroactively and ČSSZ — overview of key social-security figures for 2026; further Act No. 589/1992 Coll. on social-security insurance (amendment effective 1 July 2026, retroactive to 1 January 2026) and Act No. 592/1992 Coll. on public health-insurance premiums. The draft government regulation on the 2027 general assessment base and recalculation coefficient is still awaiting government approval — we will add the regulation number once it is published. Need help keeping your self-employed contributions and filings on track? We are happy to help.