The minimum health insurance contribution (for sole proprietorships) will be CZK 1,906 (CZK 1,823) and should be paid by February 8, 2015 for the month of January.

However, the minimum social and pension contribution will increase from CZK 1,972 to CZK 2,061 and also applies to sole proprietors.

Remember that the amount of contributions for both health insurance and social and pension insurance is calculated on the basis of earned income in the previous year.