Increase in minimum advances for health and social-emergency insurance and other changes in 2024. -

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Increase in minimum advances for health and social-emergency insurance and other changes in 2024.

monday, 16 October 2023

What awaits Czech entrepreneurs in 2024? We describe the changes known to us in the following information.

Increase in minimum advances for health and social-emergency insurance and other changes in 2024.

On 1.01.2024 they change health insurance contributions and and social and emergency contribution .

The minimum health insurance premium (applies to people conducting sole proprietorship) will be 2968.00 CZK (there were 2722.00 CZK) and should be paid Until 8.02.2024 for a month of January.

On the other hand, the minimum social and emergency contribution will increase from the previous 2944.00 CZK to 3852.00 CZK and also applies to people conducting sole proprietorships. The premium for the month of January should be paid at the latest until 31.01.2024 .

At the same time, we remind you that the amount of insurance advances is calculated on the basis of the income achieved in the previous year and cannot be lower than the statutory minimum.

The changes also apply to people who have used the possibility of a new settlement method, the so -called flat -rate tax.

New monthly contributions:

Group I. 7498.00 CZK

Group II. 16 745.00 CZK

Group III. 27 139.00 CZK

More information about a flat -rate tax settlement >>>

VAT (DPH)

Two VAT rates will apply from the new year: 12% and 21%

CIT

From the new year, CIT will be 21%

motorway fee

Annual highway fee from 2024 will be 2,300.00 CZK (now 1500.00 CZK)