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According to Government Regulation No. 282/2024 Coll. the average wage for 2025 will amount to CZK 46,557. What impacts has the average wage on premiums paid by entrepreneurs?
This amount has the influence on, for example, minimum monthly advances paid by self-employed persons, the maximum amount of advances by self-employed individuals in the flat-rate tax regime, the assessment base for social insurance, the threshold for taxation at the 23% tax rate, and other.
1. The minimum annual assessment base for the payment of premiums on social security remains at 55% of the tax base.
E.g. in the event that the self-employed person received total income of CZK 500,000 for 2024 and claims 60 % lump-sum expenses, the tax base will be CZK 200,000. The minimum annual assessment base for the deduction of premiums for social security is therefore CZK 110,000 and the minimum monthly base is CZK 9,167. Since these amounts are lower than the amounts set by law, the self-employed person will pay the insurance premiums from the set minimum assessment base.
2. The minimum monthly assessment base for self-employed persons performing their main gainful activity will gradually increase from the previous 25% of the average wage to 40% (30% in 2024, 35% in 2025 and from 2026 to 40%).
| 2023 | 2024 | 2025 | 2026 | |
| Min. assessment base | 25% | 30% | 35% | 40% |
| Assessment base | 50% | 55% | 55% | 55% |
3. For self-employed persons who are newly starting their main gainful activity and have not performed this activity in the past 20 years, the monthly assessment base is 25% of the average wage valid for the given calendar year, for the first 3 years from the start of the business (supporting start-up entrepreneurs).
4. The monthly assessment base for self-employed persons performing secondary income-gainful activity is calculated as 11% of the average wage.
5. Furthermore, there is a change in the obligation to pay advance payments for social security premiums in a new minimum amount as of January 1 of the given calendar year. I.e. if the entrepreneur pays minimum advances, he will have to change them already when paying the advance in January 2025 and not after submitting the overview, as was the case until now.
| Amount of deposit | |
| Self-employed (MA) – min. deposits | CZK 4,759 |
| Self-employed (MA) – newly starting, min. deposits | CZK 3,399 |
| Self-employed (MA) – other, non-paying min. deposits | According to the overview for the year 2024 |
For social insurance, the maximum assessment base is an amount equal to 48 times the average wage. In 2025, it should therefore increase to CZK 2,234,736 (48 x 46,557). The minimum advances for social insurance for the self-employed should then be increased to the amount of CZK 4,759 (29.2 % x 16,295) for the main activity and CZK 1,496 (29.2 % x 5,122) for the secondary activity.
For newly starting self-employed persons performing their main gainful activity, the minimum social security advances amount to 3,399 CZK (29,2 % x 11,639) per month. Advances for social insurance are payable by the last day of the calendar month for which the premium is paid. I.e. for January 2025, a deposit of CZK 4,759 is due by January 31, 2025.
In the case of health insurance, the minimum advance payments for health insurance for the year 2025 should amount to CZK 3,143 (13,5 % x 23,279). The advance for health insurance is payable for the given month by the 8th of the following month, i.e. for January 2025, the advance in the amount of CZK 3,143 is payable by February 8, 2025.
| 2024 | 2025 | |
| Average wage | CZK 43,967 | CZK 46,557 |
| Max. assessment base | CZK 2,110,416 | CZK 2,234,736 |
| Min. monthly assessment base (MA) | CZK 10,992 (for starting entrep.) CZK 13,191 (for other entrep.) | CZK 11,639 (for starting entrep.) CZK 16,295 (for other entrep.) |
| Min. monthly assessment basis (SA) | CZK 4,837 | CZK 5,122 |
| Min. annual assessment base (MA) | CZK 131,904 (for starting entrep.) CZK 158,292 (for other entrep.) | CZK 139,668 (for starting entrep.) CZK 195,540 (for other entrep.) |
| Min. annual assessment base (SA) | CZK 58,044 | CZK 61,464 |
| Min. monthly advance for social insurance for the self-employed (MA) | CZK 3,210 (for starting entrep.) CZK 3,852 (for other entrep.) | CZK 3,399 (for starting entrep.) CZK 4,759 (for other entrep.) |
| Min. monthly advance for social insurance for the self-employed (MA) | CZK 2,968 | CZK 3,143 |
| Min. monthly advance for social insurance for the self-employed (SA) | CZK 1,413 | CZK 1,496 |
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