Social security contributions of sole traders in 2026

Changes to sole traders’ contributions from 1 July 2026: who will pay nothing and who faces the micro-contribution?

From 1 July 2026, the rules for compulsory social insurance of sole traders and other self-employed persons (SZČO) are changing fundamentally. The change will affect not only sole traders who already pay social contributions, but also entrepreneurs with lower incomes and people just starting a business.

The biggest change is the introduction of an income test and the so-called micro-contribution. Based on their income for 2025, from July sole traders will be divided into three basic groups:

• some will not pay social contributions,
• some self-employed persons will pay a micro-contribution of EUR 131.34 per month,
• the others will pay contributions calculated from their tax base, but at least EUR 303.11 per month.

What counts is the sole trader’s income for 2025

When assessing the contribution obligation from 1 July 2026, what counts is the gross income from business and other self-employed activity for 2025.

So it is not profit or the tax base after deducting expenses. The assessment is based on the income earned before tax-deductible expenses are applied.

Depending on the level of income, there are three situations.

1. Income up to EUR 2,876.90: no social contributions

If a sole trader’s income for 2025 did not exceed EUR 2,876.90, compulsory sickness and pension insurance will not arise from 1 July 2026.

Such a sole trader will pay neither the standard minimum contributions nor the micro-contribution.

The same rule applies if a self-employed person did not file a tax return for 2025 because their income did not exceed the legal threshold for filing. The EUR 2,876.90 threshold is based on 10.5 times the subsistence minimum and will change in future years accordingly.

2. Income from EUR 2,876.91 to EUR 9,144: micro-contribution of EUR 131.34

If a self-employed person’s income for 2025:

• exceeded EUR 2,876.90,
• but did not exceed EUR 9,144,

compulsory social insurance from a special assessment base will arise from 1 July 2026.

This special assessment base is 26% of the average monthly wage from two years earlier. For 2026 it amounts to:

EUR 396.24 per month.

At a contribution rate of 33.15%, the monthly micro-contribution is:

EUR 131.34.

The Social Insurance Agency calls this regime insurance from a special assessment base, but in practice the simpler name micro-contribution has caught on.

3. Income over EUR 9,144: contributions based on the tax base

If a sole trader’s income for 2025 was higher than EUR 9,144, the amount of their contributions will be determined from the tax base stated in their tax return.

The monthly assessment base is calculated from the tax base adjusted by statutory items and divided by a coefficient of 1.486.

However, the resulting contribution cannot be lower than the statutory minimum.

In 2026, the minimum assessment base for social insurance is:

EUR 914.40.

The minimum monthly contribution to the Social Insurance Agency is therefore:

EUR 303.11.

If the tax base results in a higher assessment base, the sole trader will pay more than the minimum amount.

Overview of contributions from 1 July 2026

The thresholds are assessed on the basis of income from business and other self-employed activity, not the sole trader’s profit.

What applies if the tax return deadline is extended?

For sole traders who extended the deadline for filing their 2025 tax return, the new contribution amount is normally assessed from 1 October 2026.

Until 30 September 2026 they will therefore usually continue under the existing regime. From October, the Social Insurance Agency will classify them according to the income stated in their 2025 tax return.

This may result in the sole trader:

• stopping paying contributions,
• starting to pay the micro-contribution,
• starting to pay the standard minimum contributions,
• or having a higher contribution calculated from their tax base.

The Social Insurance Agency states 1 October as the date for self-employed persons with an extended tax return deadline.

New rules for new sole traders

The so-called contribution holidays are also changing.

Under the previous rules, a new sole trader could avoid paying social contributions until after filing their first tax return. Depending on when they started their business and whether the tax return was deferred, this period could last more than a year.

Under the new rules, compulsory social insurance for a new self-employed person usually arises from the first day of the sixth calendar month following the month in which they started their business.

In practice, contribution holidays therefore last about five months.

After that, the new self-employed person usually starts paying contributions from the special assessment base, i.e. the micro-contribution.

Watch out when restarting a business

The shortened contribution holidays do not always apply.

If a person restarts their business and no more than 60 months have passed since their previous business ended, compulsory insurance may arise from the very day the business is restarted.

The income earned in the previous period may also be decisive. A sole trader resuming a suspended or terminated activity should therefore not automatically count on another five months without social contributions.

Who will be informed of the new contribution amount?

The Social Insurance Agency calculates the contribution amount based on data from the tax return.

It will notify the sole trader in particular of:

• whether compulsory insurance has arisen or ended,
• the monthly contribution amount,
• the variable symbol and other payment details,
• the due date.

Self-employed persons should therefore not change their standing order based only on general tables. The specific amount may be higher depending on the tax base achieved.

When is the new amount paid for the first time?

Social contributions are paid in arrears, no later than the eighth day of the following calendar month.

The new contributions applicable from July 2026 are therefore paid for the first time for July 2026 in August 2026.

When paying, you must use the correct:

• variable symbol,
• specific symbol,
• account of the relevant Social Insurance Agency branch,
• and the correct contribution amount.

An incorrectly set standing order may lead to an underpayment or overpayment.

Are health insurance contributions also changing from July?

No. The changes effective from 1 July 2026 concern mainly social insurance.

The minimum health insurance advance payment for 2026 is:

• EUR 121.92 per month for a person without a disability,
• EUR 60.96 per month for a person with a disability.

If self-employment is combined with employment or the person is insured by the state, the minimum assessment base for health insurance does not apply. The advance payment may therefore be lower or even zero. The final amount of health insurance is settled in the annual reconciliation.

How much will a typical sole trader pay in total?

A sole trader who is not also employed or insured by the state may pay at least the following from July 2026:

Low-income self-employed person with the micro-contribution

• Social Insurance Agency: EUR 131.34
• health insurer: EUR 121.92
• total: EUR 253.26 per month

Self-employed person with standard minimum contributions

• Social Insurance Agency: EUR 303.11
• health insurer: EUR 121.92
• total: EUR 425.03 per month

With a higher tax base, both social and health contributions may be higher.

Frequently asked questions

Is income or profit assessed?

The gross income from business and other self-employed activity before deducting expenses is assessed.

Will all sole traders with income up to EUR 9,144 pay the micro-contribution?

No. A self-employed person with income of no more than EUR 2,876.90 will not be subject to compulsory social insurance. The micro-contribution applies mainly to income above EUR 2,876.90 and up to EUR 9,144.

Can the contribution be higher than EUR 303.11?

Yes. EUR 303.11 is the standard minimum. With a higher tax base, the Social Insurance Agency will calculate a higher monthly contribution.

Does the sole trader have to calculate the contribution themselves?

The final amount will be notified by the Social Insurance Agency. However, the sole trader must then adjust their regular payment.

Does the change also apply to pensioners running a business?

Compulsory social insurance may also arise for a pensioner. However, for old-age or early retirement pensioners, disability insurance contributions do not apply, so the resulting amount may be lower. The specific amount will be determined by the Social Insurance Agency.

Conclusion

From 1 July 2026, the simple rule that a sole trader below the EUR 9,144 threshold automatically pays no social contributions will no longer apply.

Two income thresholds will be decisive:

• EUR 2,876.90, up to which compulsory social insurance does not arise,
• EUR 9,144, up to which the micro-contribution of EUR 131.34 applies.

For higher incomes, the contribution is calculated from the tax base, but at least EUR 303.11 per month.