Zálohy — a word with two meanings. In housing, it means zálohy na služby (advances for utilities). In finances for OSVČ, it means monthly advances for insurance contributions — this is what we are talking about here.
🔴 Two zálohy, two deadlines — do not confuse them
- Social: base = 55% of the tax base, rate 29.2%. Deadline — by the last day of the month for which you are paying.
- Health: base = 50% of the tax base, rate 13.5%. Deadline — from the 1st to the 8th day of the following month.
Minimum amounts 2026
- Social, main activity: 5,720 CZK (January–June) → 5,005 CZK (from July)
- Social, "new" OSVČ: 3,575 CZK — unchanged all year
- Social, secondary activity: 1,574 CZK (min. base 5,387 CZK)
- Health: 3,306 CZK — 🔑 all of 2026, no reduction in July
- Nemocenské (voluntary sickness insurance): minimum 243 CZK/month
Secondary activity
Decisive amount — 117,521 CZK per year. With secondary activity, you do not need to pay health záloha at all: calculation is done once a year based on the overview.
🔴 You must claim the overpayment for January–June yourself
The social záloha decreased from 5,720 to 5,005 CZK — this is an overpayment of 6 × 715 = 4,290 CZK. It will not be returned automatically. Options: a written request to the OSSZ (within 60 days), offsetting, distribution for the rest of the year, or consideration in the annual overview.
