2026 social and health minimums

The 60/40 method

All nationalities pay Social Security contributions.

Only EU citizens, US nationals, 3rd Country Nationals employees and permanent residents pay into Public Health Care.

Employees & Trade Licenses

For employees, the trade license is considered secondary income. Therefore, in the first year NO monthly social- and health contributions are paid. If there is something to pay, it will be after filing an Income Tax Return for that year.
The next year the employee may have social- and health contributions based on the last year's revenue. In that case, the monthly social contributions need to be paid, the health contributions can also be paid again at the next tax return.

Social- and Health Minimums for 60/40 Trade Licenses

Note: Nowadays, the 3,575 CZK is optional. However, this means all social charges will have to be paid all at once when a tax return is filed. Therefore, it is not recommended to skip monthly payments during the year.

The flat-tax method

A person not (able) to enroll into Public Healthcare can NOT be in the flat-tax method.
Also employees, TLs with Revenue over 2M CZK/year, Full-VAT registered, Other Sources of income over 50K / year can NOT be in the flat-tax method with their trade license (there are more exceptions).

For most Trade Licenses, there are 2 'bands', and therefore 2 possible monthly contributions:

Flat-tax method rates for Trade Licenses

More information about the 3 Accounting Methods

Select the right accounting method, read about them here: 3 Accounting Methods

Continue to: 3 Accounting Methods