Self-employed contributions from January 1, 2026
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July 23, 2025
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From January 1, 2026 The amount of contributions for self-employed persons (SZČO) is changing again. The reason is the annual valorization of the assessment bases tied to the average wage from two years ago. In this article, we will look at, How much are the levies increasing?, who and when begins paying new amounts and What to watch out for, to avoid unnecessary sanctions.
Health contributions for self-employed persons
Obligation to pay health contributions
- Health insurance is created right from the first day of business – regardless of income level.
- Self-employed person applies monthly advances and after filing the tax return follows annual insurance premium settlement.
Beware of collisions: If you work under a contract in addition to your trade, receive sickness benefits, or are a state insured person (e.g. a pensioner), the advance payment may temporarily decrease, but you will always pay the resulting premium at the annual settlement.
New minimum advance payment from 1. 1. 2026
2025 | 2026 | Difference | |
Without disability | €107.25 | €114.30 | + €7.05 |
With a disability | €53.62 | €57.15 | + €3.53 |
Calculation: 15 % (or 7.5 %) from the minimum assessment base of €762.
- There is no maximum ceiling for health insurance. – contributions increase with profit.
Social contributions of self-employed persons
When does the obligation to pay social contributions arise?
- The first social security contributions are paid only after filing the first tax return, in which business income exceeds the legal limit.
- For the year 2026 the marginal income for 2025 is set at €9,144.
Deadline for submitting the DP for 2025 | Start of payment of contributions |
until 31. 3. 2026 | 1. 7. 2026 |
within the extended period (no later than 30. 6. 2026) | 1. 10. 2026 |
Tip: If you suspect that you will exceed the limit, extending the deadline for filing your DP will postpone the start of your higher contributions by three months.
Mandatory social security contribution rates
- Health insurance: 4.4 %
- Old-age insurance: 18 %
- Disability insurance: 6 %
- Solidarity Reserve Fund: 4.75 %
- Total: 33.15 % from the assessment basis
Minimum and maximum assessment base from 1 January 2026
2025 | 2026 | |
Average salary (year -2) | €1,430 (2023) | €1,524 (2024) |
Min. assessment basis (50 %) | €715 | €762 |
Max. assessment basis (11×) | €15,730 | €16,764 |
Amount of social contributions in 2026
2025 | 2026 | Difference | |
Minimum deduction | €237.02 | €252.59 | + €15.57 |
Maximum discharge | €5,214.49 | €5,557.27 | + €342.78 |
Overview of the total minimum contribution obligation of self-employed persons
Self-employed without disability
2025 | 2026 | Difference | |
Health insurance | €107.25 | €114.30 | + €7.05 |
Social insurance company | €237.02 | €252.59 | + €15.57 |
Total | €344.27 | €366.89 | + €22.62 |
Self-employed person with a disability
2025 | 2026 | Difference | |
Health insurance | €53.62 | €57.15 | + €3.53 |
Social insurance company | €237.02 | €252.59 | + €15.57 |
Total | €290.64 | €309.74 | + €19.10 |
How and when to pay contributions in 2026
- Maturity: at the latest until the 8th day in the month following the month for which you pay contributions.
- Minimum amount for January 2026 must be paid by 10. 2. 2026.
- You can pay cashless (recommended business account) or in cash directly at the insurance company.