Minimum contributions for self-employed persons from January 1, 2026
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November 18, 2025
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Since 2026 measures are coming into practice that increase the minimum contributions of the self-employed and change the onset of mandatory insurance. You will see the impact already in January on health benefits a in February on social insurance (applicable retroactively for January). The changes are based on two variables: average salary 2024 = €1,524 a new rules on rates/assessment bases.
Basis for calculating minimum contributions
Average salary 2024: 1 524 €
Social insurance: from 1. 1. 2026 the minimum is calculated from 60 % average wage → Min. Assessment basis = €914.40.
Health insurance: the minimum remains 50 % average wage → min. assessment basis = €762, well the rate is increasing on 16 % (ZŤP 8 %).
Why is this important? A higher assessment base in the social insurance company and a higher rate in the health insurance company mean higher minimum contributions for most self-employed people (approx. 80 % minimums apply).
New minimum social insurance
Rates in SP are they do not change (together 33,15 %), the basis changes. The minimum is based on €303.11 / month. (payment in February for January).
Calculation from the minimum (assessment basis €914.40):
Sick leave: 4,40 % → 40,23 €
Old-age pension: 18,00 % → 164,59 €
Disabled: 6,00 % → 54,86 €
Solidarity Reserve Fund: 4,75 % → 43,43 €
Social insurance total: 303,11 € (vs. 2025: 237,02 €, difference +66,09 €)
Practically: if you are for December 2025 paid in January 2026 252,59 €, from February 2026 modify the standing order to 303,11 €.
New minimum health insurance
From 1. 1. 2026 the rate increases to 16 % (ZŤP 8 %). The minimum is calculated from the assessment base 762 €.
Regular insured: €121.92 / month. (vs. 2025: 107,25 €, difference +14,67 €)
Insured person with disability: €60.96 / month. (vs. 2025: 53,62 €, difference +7,34 €)
Concurrent events (employee/state insured person): the legal minimum does not apply automatically; the actual amount of the advance payment will be determined by annual statement.
Annual statement: after filing a tax return for 2025 the health insurance company will settle the year 2025 (underpayment/overpayment/zero) and will determine the advance payment from 1. 1. 2027.
Special assessment basis from 1 July 2026
In order not to disadvantage starting and low-income entrepreneurs, a temporary special assessment basis in height 26 % average wage (2024) for two groups:
Self-employed persons who have not yet paid social insurance (revenue 2025 ≤ €9,144) → from 1. 7. 2026 become compulsorily insured on a special assessment basis;
new self-employed after the end of the tax holidays (from 1st day of the 7th month business).
Parameters:
Personal assessment basis: 396,24 €
Social insurance per month: 131,34 € (33.15 % from €396.24)
Duration: at least until the next assessment according to the tax return for the year 2026 (usually from 1. 7. 2027 / 1. 10. 2027 when postponed).
Shortening of "tax holidays" from 1 January 2026
New self-employed persons are subject to mandatory social insurance from the 1st day of the seventh month after starting a business.
Example: beginning 1. 3. 2026 → compulsory social insurance from 1. 9. 2026, first payment to 8. 10. 2026.
Be careful about restarting your business: if you resume business up to 60 months from the moment of termination, mandatory social security arises right from the start date.
Specifics for the self-employed and pensioners
Pensioners (old age/early/retirement after reaching retirement age) they don't pay disability insurance, their social insurance rate is 27,15 %.
If the income 2025 ≤ €9,144, from 1. 7. 2026 fall into special assessment base → 131,34 € monthly.
Health insurance: Concurrency with the state applies, no minimum required, but in the annual settlement it may arise arrears.
Maturity and administration
Health insurance and Social insurance are due until the 8th day the following month (social insurance is paid back).
From 1. 1. 2026 already – entrepreneurs they are not taxpayers of financial transaction tax → transaction account is not mandatory (you can, but you don't have to have it).
How much does that make altogether?
Regular self-employed person:
2026 total: 425,03 € = social insurance 303,11 € + health insurance 121,92 €
2025 total: 344,27 € → +80.76 € / month.Self-employed persons with disabilities:
2026 total: 364,07 € = social insurance 303,11 € + health insurance 60,96 €
2025 total: 291,64 € → +€73.43 / month.Special assessment basis (from 1 July 2026): SP €131.34 (temporarily for new/low-income self-employed persons)