Q&A · Social and health insurance
How much social and health insurance do the self-employed pay?
A self-employed person pays 29.2 percent for social insurance and 13.5 percent for health insurance, both from half of the tax base. Minimum monthly payments apply even in a loss year. For 2026 the minimums rose again in line with the average wage.
The assessment base is half of your tax base (income minus expenses). Social insurance is 29.2 percent of that base and health insurance is 13.5 percent. During the year you pay monthly advances and settle the difference after filing your annual overviews.
There is a statutory minimum that everyone with a main activity must pay regardless of profit, so even a loss-making year still costs you the minimum contributions. Secondary activity (for example alongside employment or study) has lower or no minimums up to a decisive income threshold.
After the year ends you file two overviews: one with the Czech Social Security Administration and one with your health insurance company. These recalculate the correct amount and set your new monthly advance.
If you are in the flat-rate regime, both insurances are already included in the single monthly payment and you file no overviews at all.