OSVČ in 2027: Confirmed Changes, Advances and EET 2.0
Updated on 28 August 2026. For self-employed people in the Czech Republic, 2027 will mainly bring new annual amounts derived from the statutory average wage. This does not automatically mean another increase in the minimum social insurance base: the law has already stopped the previously planned rise and keeps the threshold for a main self-employed activity at 35% of the average wage. The exact minimum social and health insurance advances, as well as the first band of the flat-rate tax for 2027, have not yet been officially announced. At the same time, the legislative process for EET 2.0 is still under way, so as of this update it is not yet a final, approved obligation.
What will change for Czech self-employed people in 2027: a quick summary
- Confirmed: the minimum monthly assessment base for pension insurance for a main self-employed activity remains at 35% of the average wage under Act No. 90/2026 Coll.
- Amounts not yet confirmed: the specific minimum payments for 2027 will depend on the officially determined average wage. The same applies to the minimum health insurance advance and the first flat-rate tax band.
- Calculation structure unchanged: the minimum health insurance base continues to be linked to 50% of the average wage, with an insurance rate of 13.5%.
- Still in the legislative process: EET 2.0 is intended to start in 2027, but on 19 August 2026 the Senate returned the bill to the Chamber of Deputies with amendments. Its final wording is therefore not settled.
- Confirmed targeted duty: stricter conditions will apply from 1 January 2027 to selected trades involving work with children.
Social insurance for the self-employed in 2027
The minimum base remains at 35% of the average wage
Act No. 90/2026 Coll., effective from 1 July 2026, cancelled the increase of the minimum monthly assessment base for a main self-employed activity to 40% of the average wage. The minimum returned to 35%, and this rule also applies in 2027. This is a finally approved change, not merely a government plan.
After the 2026 recalculation, the minimum monthly social insurance advance for a main activity fell from CZK 5,720 to CZK 5,005. That amount cannot simply be carried over into 2027. The new minimum advance will be calculated using the average wage set for 2027 and will be published officially by the competent authorities.
| Area | 2026 | 2027 |
|---|---|---|
| Main activity – minimum base | 35% of the average wage after the July change | 35% of the average wage – confirmed |
| Minimum social insurance advance for a main activity | CZK 5,005 after recalculation | Exact amount not yet announced |
| Secondary activity – minimum base | 11% of the average wage | The amount will depend on the average wage |
| Newly self-employed people meeting the statutory conditions | 25% of the average wage | The rule continues; exact amount not yet known |
Lower minimum for genuinely new self-employed people
A person who starts a main self-employed activity and did not carry on self-employment in the preceding 20 calendar years may use a minimum base equal to 25% of the average wage in the starting year and the following two calendar years. This is not a general concession for anyone who merely reactivates a trade licence. The statutory conditions must be met.
Health insurance: waiting for the 2027 average wage
As of the date of this update, we found no approved structural change taking effect on 1 January 2027 that would alter the basic health insurance calculation for self-employed people. The assessment base equals 50% of the tax base. For people subject to the statutory minimum, the minimum monthly base is linked to 50% of the average wage. Insurance is calculated at 13.5%.
The minimum health insurance advance is CZK 3,306 in 2026. The 2027 amount cannot be described as confirmed until the official average-wage parameter is known and health insurance funds publish the new minimum. Self-employed people who are not subject to the minimum assessment base—such as in some cases involving concurrent employment or state-insured status—must assess their individual situation.
Flat-rate tax in 2027 and its bands
Under the flat-rate scheme, income tax, pension insurance and health insurance are paid in one monthly payment. Following the July adjustment, the monthly amounts for 2026 are CZK 9,162 in the first band, CZK 16,745 in the second band and CZK 27,139 in the third band.
However, the Financial Administration has not yet published an official table for 2027. The first-band amount will change with the new minimum contributions, so it should not be presented in advance as certain. For the second and third bands, it is also necessary to wait for official information and the final state of tax legislation.
In practice, anyone using the flat-rate scheme should monitor the Financial Administration in autumn 2026, verify eligibility for their band based on income and type of activity, and change any standing payment order only after the official amount has been published.
Taxes and EET 2.0: still a bill, not final law
Status of EET 2.0 on 28 August 2026
The government bill on electronic sales records, Chamber of Deputies document No. 189, was approved by the Chamber on 15 July 2026. The Senate returned it to the Chamber with amendments on 19 August 2026. Further consideration is possible from 4 September 2026. EET 2.0 and the related tax concessions and exemptions therefore cannot yet be described as definitive law.
The Ministry of Finance and the Financial Administration are preparing the system with the aim of starting operation in 2027. However, the final range of recorded sales, exemptions, transitional rules and accompanying tax changes may still change. Self-employed people should therefore rely on the finally approved wording and subsequent guidance from the Financial Administration, rather than adapting their processes solely to the original proposal.
Administrative and electronic obligations
We found no new general administrative duty for all self-employed people that has already been approved specifically from 1 January 2027. Electronic communication is not new, however: entrepreneurs with a data box established by law submit form-based tax filings electronically, and annual statements to health insurance funds have been electronic since 2026. The annual statement for the Czech Social Security Administration can be handled securely through its ePortal.
A self-employed person who is also an employer must additionally comply with the Unified Monthly Employer Reporting obligations introduced in 2026. This is not a new 2027 duty applying to every self-employed person.
New condition for selected trades involving work with children
Act No. 270/2025 Coll. introduces a special requirement from 1 January 2027 for selected activities: sports and physical education services, daytime care for children under three, psychological counselling and diagnostics, and massage, reconditioning and regeneration services. The entrepreneur must ensure that these activities are performed only by people with no entry in the register of facts relevant to work with children.
An entrepreneur already carrying on one of these trades on 1 January 2027 must ensure compliance by 31 March 2027 and document it to the trade licensing authority if requested. This duty is approved, but it applies only to the listed sectors.
What self-employed people should check before 2027
- Advance payments: once the 2027 parameters are published, verify your social and health insurance minima through the relevant portals and your health insurance fund.
- Standing orders: do not change them on the basis of unofficial estimates; wait for the announced amounts.
- Flat-rate scheme: recalculate whether you still meet the income and other conditions for your selected band.
- Data box: check incoming messages and activate notifications, because deemed delivery can occur even if you do not sign in.
- EET 2.0: follow the final approval of Chamber document No. 189 and guidance from the Financial Administration.
- Work with children: if you carry on one of the affected trades, prepare for the new condition and the deadline of 31 March 2027.
- Your individual status: concurrent employment, retirement, parenthood or a secondary activity can materially alter whether minimum payments apply.
Summary
The most important confirmed point for an ordinary main self-employed activity is that the minimum social insurance base remains at 35% of the average wage. Even so, the amounts in Czech crowns may rise in 2027 together with the average wage. The exact social and health advances and the first flat-rate tax band should be checked only after official publication. As of 28 August 2026, EET 2.0 remains in the legislative process, while the new condition for selected trades involving work with children has already been approved.
This article is for information only and does not replace individual tax, accounting or legal advice.
Official sources
- e-Sbírka: Act No. 90/2026 Coll.
- Czech Social Security Administration: pension insurance advances for the self-employed
- Ministry of Finance: reduction of minimum social insurance advances in 2026
- Financial Administration: flat-rate tax information for 2025 and 2026
- Ministry of Health: public health insurance
- Chamber of Deputies: current status of document No. 189 (EET 2.0)
- e-Sbírka: Act No. 270/2025 Coll.