Czech Republic reduces self‑employed social security contributions from July 2026

From 1 July 2026 the Czech government will lower the minimum assessment base for self‑employed workers, restoring the pension contribution to 35 % of the average wage. The monthly minimum pension advance falls from 5 720 CZK to 5 005 CZK, saving 715 CZK per month for those who currently pay the minimum. The change applies retroactively to the whole 2026 fiscal year, creating overpayments for many self‑employed persons for January–June. Affected individuals can request a refund, have the surplus applied to future advances, or let it be offset in the 2026 tax return. The Czech Social Security Administration will inform entrepreneurs via data‑box messages and posts the updated amounts on the e‑Portal. The reform also lowers the flat‑rate tax advance for the first tax band from 9 984 CZK to 9 162 CZK, generating a further overpayment that can be reclaimed or used to reduce other advances.