As of 01/01/2021, health insurance premiums and social and pension contributions will change. The minimum health insurance contribution (for self-employed persons) will be CZK 2,393.00 (was CZK 2,352.00) and should be paid by February 8, 2021 for the month of January.
On the other hand, the minimum social and pension contribution will increase from CZK 2,544 to CZK 2,588 and also applies to sole proprietorships. The contribution for the month of January must be paid no later than 31/01/2021.
It should be remembered that the amount of advance payments for insurance is calculated on the basis of earned income in the previous year and cannot be lower than the statutory minimum.