By law, every entrepreneur must now have a data box set up with which the authorities communicate with him. At the turn of 2024 and 2025, entrepreneurs received a message that they should not miss.
What do these self-employed people actually learn in a data box report? This is information regarding the change in the amount of mandatory contributions to social insurance. Therefore, it is essential not to ignore incoming messages and act accordingly. Failure to increase regular advances could initially lead to high surcharges and, in the event of non-payment after notification, also to financial penalties. Surely no one wants that.
The increase is not negligible
Regarding social insurance, since the New Year, the minimum payment for the main activity has been increased by 23.5%, i.e. by almost a quarter, compared to 2024. Newly, entrepreneurs and self-employed persons will therefore regularly pay CZK 4,759 instead of last year’s CZK 3,852. Those who are self-employed as a sideline are now obliged to pay CZK 1,496 per month (last year it was CZK 1,316, so in this case the difference is not so significant).
Take action in time
So what needs to be done now? If you are the payer of these advances, it will be easiest to increase your standing orders to the new amount so that you do not get into trouble in a short time. If you have any doubts about the mentioned changes, please contact either your tax advisor or the responsible authority responsible for your place of residence or place of business to be sure. Don’t forget that the first higher payment is due to leave your account already in January.
Withdrawals are based on average salary
The minimum levies are calculated annually according to the average income in the country. With its increase, the so-called minimum assessment monthly basis also increases, which in the case of pension insurance is 35% of the average salary, i.e. now CZK 16,295, and in the case of a secondary activity then 11%, which currently amounts to CZK 5,122 per month.
The changes also concern health insurance
In addition to the changes in social insurance, there was also an increase in the minimum contributions for health insurance, where the main activity is now assessed at 3,143 CZK (from the previous 2,968 CZK), while when the self-employed person serves as a supplement to another main activity, these advances are not paid and everything is only dealt with within the framework of the annual declaration of income. Entrepreneurs deal with this issue with their health insurance companies.
Sources: www.businessinfo.cz, www.cssz.cz, forbes.cz
