What will 2025 bring for the self-employed?
There are significant changes to the rules for self-employed persons (SEPs) from 1 January 2025. These changes include, in particular, the obligation to communicate electronically, new minimum insurance premium deposits and the introduction of a nursing allowance. In this article, we will present you with a detailed overview of the most important ones.
What are the rules in 2025 for submitting documents for self-employed persons?
- From 2025, self-employed persons with an established data mailbox must submit all prescribed forms, such as income and expense reports or applications, exclusively electronically.
- If it is not possible to submit electronically for technical reasons, a paper form may be used. However, this option must be duly justified and assessed by the relevant administration.
- Submissions that are not electronic or sufficiently substantiated will not be accepted.
The most convenient way to communicate electronically is through the CSSA ePortal. After logging into the system, you will gain access to pre-filled forms and other useful functions.
What are the new social security advances from 2025 for the self-employed?
Another fundamental change is the increase in minimum monthly pension insurance contributions:
- Main activity : the minimum deposit will be CZK 4,759 .
- Secondary activity : the minimum deposit will increase to CZK 1,496 .
If we pay lower advances in 2024, we must switch to the new minimum from January 2025. This obligation applies until the submission of the income and expenditure report for 2024.
What are the new health insurance deposits from 2025 for the self-employed?
- Main activity : the minimum deposit will be CZK 3,143 .
- Self-employed persons performing a secondary activity do not have to pay health insurance on an ongoing basis. After submitting a summary of income and expenses at the beginning of the year, they pay the insurance premium retroactively for the entire year based on the actual income achieved.
Where can I find out which accounts to send minimum deposits to?
Bank accounts for social insurance payments vary depending on where the payer is registered. Information about the relevant region can be found by looking at the first two digits of the variable symbol. An overview of bank accounts by region can be found on the website of the Czech Social Security Administration.
- https://www.cssz.cz/web/cz/kontakty/region/ossz/praha#bankovni-spojeni
Bank accounts for health insurance payments with VZP are listed on the official VZP website.
- https://www.vzp.cz/platci/cisla-uctu?Category=Self&Region=ustecky-region
For accounts with other health insurance companies, you need to search for “bank account numbers of health insurance companies”, for example, using an internet search engine.