Social insurance for the self-employed
Monthly advances, the annual statement, and what the contributions buy you.
What this actually is
Self-employed people pay pension insurance and, optionally, sickness insurance. You pay monthly advances during the year and reconcile them in an annual statement filed after your tax return.
Who it applies to
Holders of a trade licence and other self-employed people.
When it's required
From the month you begin self-employed activity.
Step by step
- 1
Register with the district social security administration
The unified registration form at the trade licensing office can cover this.
- 2
Pay monthly advances
Minimum advances apply even in low-income months for main activity.
- 3
File the annual statement
Submit it after your tax return; the deadline follows your filing method.
- 4
Settle the difference
Pay any underpayment and adjust next year's advances.
Documents to bring
- Trade licence details and IČO
- Annual income and expense figures
Who decides
Czech Social Security Administration (ČSSZ)
Related
This is a plain-English explanation, not legal advice. Requirements change and individual cases differ — confirm with the responsible authority before acting. Information last checked 1 August 2026.