What will change for self-employed contributions from 1 July 2026?

Without this amendment, even self-employed person with incomes lower than the amount of these contributions themselves would have had to pay the minimum monthly contributions of EUR 131.34, which in practice would have led to a disproportionate financial burden.

Who will be exempt from paying contributions

Under the approved amendment, self-employed persons who, in the previous year, did not earn income in accordance with Section 6(1) and (2) of Act No. 595/2003 Coll. on Income Tax in excess of the statutory threshold will not be subject to compulsory sickness and pension insurance.

For the year 2026, the income earned in 2025 will be taken into account. Self-employed persons will be required to pay the minimum contributions only if their annual income (before deducting their expenses) exceeds EUR 2,876.90, which represents a monthly income of approximately EUR 239.74. This amount will increase slightly each year.

Effective date of the changes

This amendment comes into force on 1 July 2026, i.e. at the same time as the rules on minimum contributions for self-employed persons under the original amendment begin to apply in practice. The key elements of the amendment effective from 1 January 2026 remain in place. The legislation separately addresses the transitional period for new sole traders, as well as specific rules for those renewing their business licences.

Although the amendment primarily helps sole traders with monthly income of up to EUR 239.74, it does not resolve the situation for all small businesses, such as those run alongside a main job. Self-employed people with incomes only slightly above the specified threshold may still find themselves in a situation where, due to the mandatory minimum contributions, their business is no longer profitable.

This is one of the reasons why many small business owners are closing down their businesses as at 30 June.