From 1 January 2025, there are significant changes to the rules for self-employed workers (self-employed workers). These changes include, in particular, the obligation to communicate electronically, new minimum premium advances and the introduction of the Attendance Allowance. In this article, we present a detailed overview of the most important ones.
What are the rules in 2025 for filing documents by self-employed workers?
- From 2025, self-employed workers with an established data box must submit all prescribed forms, such as income and expenditure statements or applications, exclusively electronically.
- If it is not possible to file electronically for technical reasons, a paper form can be used. However, this option must be duly justified and assessed by the competent administration.
- Submissions that are neither electronic nor sufficiently substantiated will not be accepted.
The ePortal of the ČSSZ will offer the most convenience in electronic communication. Once logged into the system, you will have access to pre-filled forms and other useful features.
What are the new social security contributions from 2025 for self-employed persons?
Another major change is the increase in the minimum monthly pension contributions:
- Main activity: the minimum advance will be CZK 4,759.
- Secondary activity: the minimum advance will increase to CZK 1 496.
If we pay lower advances in 2024, we must switch to the new minimum from January 2025. This obligation will apply until we file our income and expenditure statement for 2024.
What are the new advance payments for health insurance from 2025 for self-employed persons?
- Main activity: the minimum deposit will be CZK 3,143.
- Self-employed persons carrying out secondary activities do not have to pay health insurance on an ongoing basis. After submitting the income and expenditure statement at the beginning of the year, they will pay the premium retroactively for the whole year according to the actual income.
Where can I find out what accounts to send the minimum deposits to?
Bank accounts for social security payments vary depending on where the payer is registered. The first two digits of the variable symbol can be used to find out which region. An overview of bank accounts by region can be found on the website of the Czech Social Security Administration.
- https://www.cssz.cz/web/cz/kontakty/region/ossz/praha#bankovni-spojeni
Bank accounts for health insurance payments at VZP are listed on the official VZP website.
- https://www.vzp.cz/platci/cisla-uctu?Category=Self&Region=ustecky-region
For accounts with other health insurance companies, you need to search for “health insurance company bank account numbers”, for example via an internet search engine.
