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.

If an entrepreneur decides to opt out of the system, he or she has several options. Withdrawal from the flat-rate tax is usually voluntary and most entrepreneurs cannot take this step immediately.

How to opt out of the flat-rate tax

    1. Immediate withdrawal

There are three specific situations where a taxpayer can opt out of the flat-rate scheme at any time during the year:

• Termination or discontinuation of self-employment – If the entrepreneur ceases or temporarily interrupts his or her business.
• Long-term stay abroad – If the taxpayer goes abroad and no longer has to pay health insurance.
• Loss of tax resident status – If the taxpayer ceases to be a tax resident of the Czech Republic.

In these cases, the obligation to pay the flat-rate tax ends with the expiry of the month in which the relevant event occurred. The taxpayer is obliged to notify this change within 15 days of its discovery.

      2. Withdrawal at the end of the tax period

If the above situations do not arise, the taxpayer may opt out by 10 January of the year following the year in which the flat-rate tax was declared. For example, if a business has a child in 2021 and wants to take advantage of the tax credit, it can file a notice of withdrawal from the flat-rate scheme by 10 January 2022. However, it remains in the flat-rate scheme throughout 2021 and must pay a fixed amount.

If the taxpayer does not meet the conditions of the flat-rate tax during the current tax year (for example, becomes liable for VAT), he or she will have to continue to pay the flat-rate tax until the end of the year and will not return to the normal system until the following year. In this case, he is obliged to submit a tax return and income and expenditure statements.

Moving out of the flat-rate tax may be advantageous for some businesses, especially if they plan to take advantage of tax credits or have income that exceeds the limits set for the flat-rate scheme. To learn more about the flat tax, its advantages, disadvantages and the correct procedure for opting out, watch our YouTube video where we explain everything in detail.

Logging in to internet banking

First, log in to your Raiffeisenbank internet banking. After logging in, our personal account will automatically appear. If we want to add a dispositor to a business account, switch to it at the top of the page.

Access to the disposition section

In the account settings, we find the “Manage Dispensers” section. After clicking on “Overview”, you will see a list of current dispositors, if we already have any. To add a new disponent, click on the “Add disponent” button.

Basic rules for adding a dispositor

In order to add someone as a dispositor, they must meet several conditions:

1. The dispositor must be a Raiffeisenbank customer.
2. We will need information from his/her ID card, passport or permanent residence certificate.

Filling in the data of the dispositor

On the following page, start filling in the personal details of the dispositor. Select the type of document (ID card, passport, etc.) and fill in its number. Then click on the “Continue” button.

Conclusion

The whole process of adding a disponent is intuitive and quick. This allows us to easily manage who has access to your account, both in the personal and business spheres. Remember that a disponent must meet all the requirements to be successfully added.

At the beginning of Advent we approached you with a request for help and voluntary contributions to support children in need of love and care. Your response has been incredible, and for that we owe you our sincere thanks.

The Charlotte Masaryk Children’s Home provides comprehensive care for children in several different facilities, and with your help we were able to contribute to their comfort and safety. Your generosity has translated into concrete numbers, and we are happy to announce that together we have raised the impressive sum of 44,147 CZK.

We believe that this amount will be of great help to the Charlotte Masaryk Children’s Home in providing better conditions and education for the children there. Each of you who contributed is part of this beautiful story of solidarity and kindness.

On behalf of the entire team, we would also like to thank our clients who participated in the fundraiser:

• Veronika Y., Nadiya K., Alexander R., Antonaus B., Mykhailo V., Mykola S., Mykola R., Vitalii S., Roman Ch., Vasyl K., Myroslava H., Yuriy N., Ievgen T., Mariya K., Yaroslav P., Mykola K., Vasyl P., Mykola K., Ing. Petr B., Serhii B., Inna K., Ihor K., Mykhailo Ch., Ivan Ch.
  Thank you for creating the joy of shared goodness with us and for being our clients. We wish you a successful end of this year, a happy Christmas and a happy entry into the New Year. Our hearts beat with joy that we were able to do something beautiful together for those in need. Your philanthropy inspires us and we look forward to more projects together.

The Accountants on 1 team