Final law
Scope: Section 14; pages 1–2.
Starting in 2026, the law reduces the minimum monthly assessment base for self-employed individuals’ pension insurance and employment contribution advance payments from the planned 40% of the average wage to 35% of the average wage. The main impact is a lower mandatory advance payment for self-employed individuals engaged in their primary activity and an adjustment to the rules for the flat-rate regime for the year 2026. At the same time, a transitional period is being addressed: overpayments made before the law takes effect may be refunded by the Social Security Administration upon request, and a portion of the corresponding debts and penalties will be waived. The law takes effect on the first day of the month following its promulgation.
Additional documents
Additional document 1
Chamber of Deputies Print 11/1 Government Opinion on Print 11/0
Processed date: 12.12.2025The government expresses its disagreement with the proposal to reduce the minimum assessment base for self-employed individuals (SEIs), as it believes this threatens the sustainability of the pension system. It points out that lower contributions deepen the disparities between SEIs and employees and will lead to lower future pensions for entrepreneurs.
The government warns that the proposal will cause a significant shortfall in the social system’s revenues, which is not quantified in the parliamentary materials, even though estimates suggest it could amount to billions annually. The proponents’ arguments about the growth of legal entrepreneurial activity are, according to the government, not supported by data.
The government also notes that the recent increase in the assessment base did not lead to a decline in the number of SEIs, and therefore sees no reason to alter the currently approved legislative trajectory.
Additional document 2
Chamber of Deputies Print 11/2 Resolution of the Budget Committee on Print 11/0
Processed date: 23.01.2026The document is a resolution of the Budget Committee of the Chamber of Deputies on a bill amending the social security contributions and the state employment policy contribution, in particular in relation to self-employed persons. The Committee has temporarily suspended consideration of the bill until 30 January 2026. At the same time, it has set a deadline of 28 January 2026 for the submission of written amendments. The resolution is purely procedural and does not in itself alter legal obligations.
Additional document 3
Parliamentary Print 11/3 Resolution of the Budget Committee on Print 11/0
Processed date: 10.02.2026The Budget Committee of the Chamber of Deputies discussed and recommended the approval of a bill amending the Social Security Contributions Act. The proposal adjusts the assessment base for self-employed persons carrying out their main activity so that it remains at 35% of the average wage after 2025. The aim is to reduce the financial burden on self-employed persons and stabilise their business. The resolution authorises the rapporteur to communicate this position to the Chamber of Deputies.
Additional document 4
Resolution of the Committee on Social Policy on Parliamentary Print 11/0
Processed date: 19.02.2026The resolution of the Social Policy Committee recommends that the Chamber of Deputies approve the bill amending the rules on social security premiums. The Committee agrees with the amendment concerning the amount of the assessment base for self-employed persons carrying out their main activity. The aim is to ease the financial burden on self-employed workers and to stabilise their social security contributions. The Committee also instructs the rapporteur to submit an opinion and make technical legislative amendments.
Additional document 5
Amendments and other proposals to Print 11/0
Processed date: 05.03.2026The amendments modify the Social Security Contributions Act, in particular in relation to the minimum assessment base for self-employed persons. The basic proposal replaces the original gradual increase from 30%, 35% and 40% of the average wage with a fixed threshold of 35%, but other proposals put forward alternatives (e.g. gradual reduction from 39% to 35%, uniform 37.5% or maintaining 40% with exceptions). A refund mechanism for overpayments for 2026, the extinction of part of the debt and penalties corresponding to the difference and a special arrangement for persons in the flat-rate scheme are introduced. It also includes a reduced base of 25% for selected self-employed start-ups and amendments to the Pension Insurance Act with effect from the month following the announcement.
Laws affected by this additional document (1)
155/1995 - Zákon o důchodovém pojištění affects
Additional document 6
Resolution of the Committee on Social Policy on Parliamentary Print No. 11/0
Processed date: 18.03.2026The Committee on Social Policy discussed the bill amending the rules on social security contributions and recommended to the Chamber of Deputies how to proceed with the third reading vote. It set out the order of voting on each amendment and expressed its views on them. He recommended only one of the proposals (A), while he did not recommend the other amendments. At the same time, he instructed the rapporteur and the chairman of the committee to present and justify the committee’s opinion to the House plenary.
Additional document 7
Act from the Senate for Print No. 11/0
Processed date: 07.05.2026The proposal changes the rules for the minimum monthly assessment base for self-employed persons with a main activity so that instead of a gradual increase from 30% in 2024 to 35% in 2025 to 40% from 2026, it now sets a uniform 35% of the average wage. This reduces the projected financial burden on self-employed persons from 2026 onwards. At the same time, it regulates the refund of overpayments, the extinction of part of the advances and penalties due and the method of offsetting advances for 2026, including for persons in the flat-rate scheme.
Additional document 8
Resolution of the Senate on Print No. 11/0
Processed date: 07.05.2026The Senate rejected the draft amendment to the Social Security Contributions Act. The Senate rejected an amendment according to which the monthly assessment base for self-employed persons in their main activity was to remain at 35% of the average wage after 2025 instead of being further increased. The Senate also instructed three senators to justify this position in the Chamber of Deputies.
Proposals
We do not know whether the listed proposals were approved or declined.
Proposal 443
11 - 443 - Alena Schillerová
The amendment specifies transitional provisions to maintain the lower assessment base (35% instead of the originally planned 40%) for self-employed persons from 2026. It regulates the procedure for reimbursing the difference between the higher and newly reduced social insurance contributions, including the deadline of 31 December 2026 and the extinction of any debts and penalties incurred due to the originally higher contributions. It provides for a special scheme for self-employed persons in the flat-rate scheme, where the reduction will be reflected retroactively in the amount of the flat-rate advances. The aim is to reduce the administrative burden and financial impact on self-employed workers in 2026.
Proposal 505
11 - 505 - Vendula Svobodová
The amendment modifies the Social Security Contributions Act by abolishing the planned increase in the minimum assessment base for self-employed persons up to 40% of the average wage and by setting it uniformly at 35%. It also introduces a special two-year reduced minimum of 25% of the average wage for persons who started a business while caring for a child under 4 years of age and who switch to their main activity after the end of the business. The support applies only if the person has been continuously caring for at least 12 months and cannot be used again if the person has been self-employed for the last 20 years. The amendment is intended to make it easier for parents of young children in particular to return to economic activity and to reduce their tax burden.
Proposal 553
11 - 553 - Jan Papajanovský
The amendment changes the original plan so that the minimum monthly assessment base for most self-employed workers is 40% of the average wage, while for farmers, forestry, water management and craft trades it remains at 35%. Compared to the previous proposal, which wanted to keep 35% for all self-employed workers, the advantage is therefore retained only for selected professions. The aim is to reduce the impact on public budgets and reduce the disparities between high-income self-employed workers and employees, while protecting low-income craftsmen. The modification builds on the principle of expenditure lump sums in income tax.
Proposal 589
11 - 589 - Vendula Svobodová
The amendment extends the condition for recognition of self-employment as a secondary activity for self-employed persons caring for a child - the age limit is increased from 4 to 7 years. This will also reduce the risk of high compulsory pension contributions for parents of children under the age of 7, as participation will more often depend on income. The proposal aligns the arrangements with public health insurance, where the age limit is already 7, and is intended to promote the reconciliation of childcare with entrepreneurship.
Proposal 590
11 - 590 - Benjamin Činčila
The amendment changes the original plan to reduce the minimum assessment base for self-employed workers from 40% to 35% of the average wage from 2026 onwards, instead introducing a gradual reduction from 39% in 2026 to 35% from 2030 onwards, i.e. by one percentage point per year. The aim is to mitigate the immediate shortfall in pension revenues while maintaining the gradual reduction in the levy burden on entrepreneurs. The proposal is intended to ensure greater stability and predictability of public finances and the business environment.
Proposal 591
11 - 591 - Benjamin Činčila
The amendment changes the original gradual setting of the minimum assessment base for self-employed persons (30% in 2024, 35% in 2025 and 40% from 2026) to a uniform amount of 37.5% of the average wage. Compared to the main proposal, which wanted to reduce the base to 35% from 2026, this is a compromise between reducing levies and protecting pension income. The aim is to limit the negative impact on public finances and future pensions of self-employed workers, while maintaining some relief for entrepreneurs.
Proposal 592
11 - 592 - Benjamin Činčila
The amendment changes the original plan to reduce the minimum assessment base for self-employed workers from 40% to 35% of the average wage from 2026 onwards, instead introducing a gradual reduction from 39% in 2026 to 35% from 2030 onwards, i.e. by one percentage point per year. The aim is to mitigate the immediate shortfall in pension revenues while maintaining the gradual reduction in the levy burden on entrepreneurs. The proposal is intended to ensure greater stability and predictability of public finances and the business environment.
Proposal 593
11 - 593 - Benjamin Činčila
The amendment changes the minimum monthly assessment base for self-employed persons carrying out their main activity to a uniform 37.5% of the average wage. This replaces the current phased adjustment of 30% in 2024, 35% in 2025 and 40% from 2026 onwards and represents a compromise with the main proposal, which envisaged a reduction to 35%. The aim is to mitigate the impact on pension income and future pensions of self-employed workers, while partially reducing the levy burden. The proposal seeks to balance the promotion of entrepreneurship and the stability of public finances.