Lower Advance Payments for the Self-Employed (OSVČ) from July 2026: How Much You Get Back

Summer 2026 brought self-employed people one of the few pleasant legislative changes in recent years. An amendment to the act on social security contributions moved the minimum assessment base for the self-employed (OSVČ) back from 40% to 35% of the average wage. In practice, this means the minimum monthly social insurance advance payment for a primary trade dropped from 5,720 Kč to 5,005 Kč, a decrease of 715 Kč a month. And because the change applies retroactively from January 2026, most OSVČ paying the minimum now have an overpayment they can claim back.

In this article, we summarise exactly what changed, who the reduction applies to, the new amounts under the flat-rate tax regime, and how to proceed so you don't miss out on your money.

What Happened: The January Increase Was Reversed

The consolidation package gradually raised the minimum assessment base for the self-employed from 25% of the average wage (through 2023) to 30% (2024), 35% (2025), and then to 40% from January 2026. It was this last step that the new government reversed. According to a press release from the Ministry of Finance, in May 2026 the Chamber of Deputies overrode the Senate's veto, and the minimum monthly assessment base returned to 35% of the average wage, the same level as in 2025.

The law was published in the Collection of Laws in June, so the lower advance payments first apply to the July 2026 payment. The key point, however, is that the reduction is calculated retroactively from 1 January 2026, meaning self-employed people paying the minimum have an overpayment for the first six months of the year.

Who the Reduction Applies To, and Who It Doesn't

The reduction affects self-employed people with a primary trade who pay the minimum social (pension) insurance advance payments, and taxpayers in band 1 of the flat-rate tax regime. The following remain unchanged:

• Health insurance. The minimum health insurance advance payment is not affected by the amendment; it is calculated from a different base.
• Self-employed with a secondary trade. Their minimum advance payment stays at 1,574 Kč.
• Self-employed paying more than the minimum. If your advance payment is based on actual profit above the minimum assessment base, the reduction of the minimum does not directly affect you.
• Bands 2 and 3 of the flat-rate tax. The advance payment does not change there.

Flat-Rate Tax Regime: Band 1 Drops to 9,162 Kč

For self-employed people in the flat-rate tax regime, the change is reflected in the monthly flat-rate advance payment in band 1. According to a press release from the Financial Administration dated 23 June 2026, the following applies:

• Original band 1 advance payment: 9,984 Kč a month
• New advance payment from 1 July 2026: 9,162 Kč a month (first due on 20 July)
• Difference: 822 Kč a month
• Overpayment for January to June 2026: 4,932 Kč

You don't need to claim the overpayment under the flat-rate regime through any complicated process. The Financial Administration states that you can use it to reduce one of your upcoming flat-rate payments; as a result, the July advance payment could be settled at just 4,230 Kč. If you don't use up the overpayment by the end of 2026, you can ask the tax authority to refund it after the end of the tax period.

How to Get Your Overpayment Back from the ČSSZ (OSVČ Outside the Flat-Rate Regime)

For standard self-employed people who pay their advance payments directly to the ČSSZ, an overpayment of 6 × 715 Kč = 4,290 Kč arose for January to June 2026 (if you paid the minimum of 5,720 Kč for the full half-year). The Ministry of Finance describes two ways to handle it:

What It All Adds Up To

Over the second half of 2026, self-employed people on the minimum will save a further 6 × 715 Kč, bringing the total annual saving compared to the originally planned rules to 8,580 Kč. Under the flat-rate regime (band 1), that's 822 Kč a month, or 9,864 Kč a year.

What This Means for 2027

Under the amendment, the minimum assessment base stays at 35% of the average wage. However, the specific advance payment amounts for 2027 will again depend on the average wage announced for the coming year, so nominal advance payments will likely rise again, just from a lower percentage base than the consolidation package originally set. We'll keep tracking the new amounts on the blog as soon as they're officially announced.

Conclusion: Check Your Payments, Claim Your Overpayment

Five key takeaways:

1. The minimum social insurance advance payment for a primary trade dropped to 5,005 Kč from July 2026.
2. The flat-rate tax in band 1 dropped to 9,162 Kč a month.
3. The change applies retroactively from January 2026, so you have an overpayment (4,290 Kč at the minimum rate, 4,932 Kč under band 1 of the flat-rate regime).
4. You can get your ČSSZ overpayment back on request within 60 days, or have it applied to future advance payments. Under the flat-rate regime, it reduces your upcoming payments.
5. Don't forget to update your standing order.

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