Changes for self-employed persons from 01.01.2026
01.01.2026, the third consolidation package will enter into force, bringing significant changes to social and health contributions. These measures are part of an effort to balance public finances, but for many this means higher monthly payments and less flexibility.
From 2026, the definition of a self-employed person (SZČO) will be changed in Act 461/2003 Coll. on Social Insurance. A SZČO will be considered a natural person who has reached the age of 18 and
Is authorized to perform or operate a business (e.g. trade, craft), or
According to a sworn declaration, performs self-employment without the need for authorization (e.g. artist, author).
1. Increase in the minimum assessment base: From 50% to 60%
One of the biggest changes concerns the minimum assessment base for calculating contributions. So far, it has been set at 50% of the average monthly wage two years ago. From 2026, this figure will increase to 60%.
This change will affect all self-employed persons, including sole traders, artists, experts and interpreters.
2. Higher social contributions: Everyone will pay, even with zero income
Social contributions (sickness, old-age, disability insurance + solidarity reserve fund) make up 33,15% of the assessment base. With the new minimum, it will come out to:
Minimum monthly social contribution: 303,11 EUR
For low-income earners (income below 9 144 EUR for 2025): Special base of 26% of the average wage, i.e. 131,34 EUR per month.
Until now, social contributions were not paid if they did not exceed the income threshold (so-called "contribution holidays"). From 2026, every self-employed person will have to pay minimum contributions, even with zero or low income. The obligation will arise from the 1st day of the 6th month after starting a business (shortened from the original ~18 months).
3. Health contributions: Rate up by 1 %
Health insurance will worsen in two ways:
The rate will increase from 14% to 15% for employers, but from 15% to 16% for the self-employed
Minimum monthly contribution: 121,92 EUR. For people with disabilities, half the amount, i.e. 60,96 EUR.
01.01.2026, the third consolidation package will enter into force, bringing significant changes to social and health contributions. These measures are part of an effort to balance public finances, but for many this means higher monthly payments and less flexibility.
For incomes over 100 000 EUR, progressive taxation is introduced (up to 35% for the highest bands). For most self-employed people with lower incomes, 15% remains.
In Act 461/2003 Coll. on social insurance, an obligation arises for self-employed persons without authorization (artists, writers) to notify the Social Insurance Agency within 8 days of the commencement of activity, termination of activity and other decisive facts.
