Who must register?

Companies and self-employed

• Registration is mandatory for everyone, even if you ultimately do not have to pay the fee.
• If you have fewer than 25 employees and own a vehicle that is not rented out to other individuals or companies, you are exempt from the fee—but registration is still required.
• Failure to register may result in a fine of up to CZK 10,000, even if you are not required to pay the fee.

Individuals

• You must pay the fee if you own at least one device technically capable of receiving radio or television signals – e.g., a TV, radio, computer, laptop, tablet, smartphone, etc.
• It doesn’t matter whether you actually use the device – it only matters that you own it and it can receive a signal.
• Only one member per household pays the fee (with exceptions such as dormitories, where each person pays separately).
• If you live in a rented apartment, the tenant pays the fee, unless the rental agreement states otherwise.

Who is exempt?

You do not have to pay the fee if you are:

• a person with low income (up to 2.15 times the minimum subsistence level – i.e., up to CZK 10,449),

• a person with a severe disability (total/practical blindness in both eyes or total/practical deafness in both ears), if you live alone or in a household with another person with the same disability.

• Individuals with temporary protection (refugees) do not have to pay a household fee, but if they are self-employed, they must register – just like all other tradespeople.

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.