The minimum health and social insurance contributions for self-employed persons increase every year. However, this year, in addition to the increase in the average wage, on which the minimum contributions are based, the so-called consolidation package also affected the calculation. As of January 1, 2024, it changes the method of calculating the assessment base. Find out how much you will pay extra in 2024.
Minimum advance payments for self-employed workers in 2024 – social insurance
The government consolidation package changed the method of calculating the assessment base and the minimum assessment base for the purposes of calculating the social insurance premiums of self-employed persons. If the calculated assessment base of the self-employed person is lower than the minimum assessment base, the minimum assessment base will be used to calculate the minimum advances.
Calculation of the monthly assessment base for self-employed persons
To calculate the monthly assessment base, you first need to female database know the self-employed person’s tax base – you can simply calculate it as the difference between income and expenses for 2023 (gross annual profit). The annual assessment base was set at 50% of the tax base until 2023, and from 2024 it will be 55 % . The monthly assessment base is one twelfth of the annual assessment base.
If the calculated assessment base is higher than the minimum assessment base, the social insurance advance is 29.2% of the calculated assessment base .
Example
Mr. Novák is a marketing specialist and applies a flat-rate expense of 60%. In 2023, his total income was CZK 540,000.
The tax base is income after deducting expenses of 60%. Therefore, expenses are 324,000 CZK, the tax base is 216,000 CZK.
The annual assessment base is 55% of the tax base, i.e. CZK 118,800. The monthly assessment base is CZK 9,900.
Since Mr. Novák’s assessment base is lower than the minimum assessment base, Mr. Novák will pay advances from the minimum assessment base.
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Minimum assessment basis and minimum social insurance the audience profiling process contributions
The minimum assessment base for social insurance for the main activity of a self-employed person increases from 25 to 30 percent of the average wage (in 2025 to 35% and in 2026 to 40%) and for secondary activities from 10 to 11 percent. The average wage for 2024 is set at CZK 43,967.
Minimum advance payments for self-employed persons in thailand data 2024 – health insurance
f the advance calculated in this way is lower than the minimum, the self-employed person pays the minimum advance.
The minimum health insurance deposit is 13.5% of half the average wage , i.e.:
Self-employed persons performing their main activity will pay a minimum health insurance premium of CZK 2,968 per month in 2024 ,
The health insurance advance payment is due by the 8th of the following month . The new advance payment amount is payable immediately from the beginning of 2024, so the first increased advance payment for January 2024 is due by February 8, 2024.
Health insurance for self-employed workers in 2024
Self-employed persons can also voluntarily participate in health insurance. The health insurance premium until 2023 was 2.1% of the assessment base, and from 2024 it will be 2.7%.