Who is the MAIN PERSON and who is the LEAD PERSON? What are the terms and conditions and what do they entail? Who does not have to pay advances?
Principal self-employed
They always pay minimum deposits for health and social insurance.
Neither the employer nor the state pays social security or health insurance on his/her behalf.
He sends the advances himself every month.
He may also be employed, but with one exception* this is not advantageous.
When the statements are filed, the deposits are recalculated and an overpayment or underpayment occurs if applicable.
Secondary self-employed person
The state or the employer pays social security and health insurance for the secondary self-employed person.
If the annual profit does not exceed CZK 111,736 (corresponding to an income of CZK 279,340 at 60% flat-rate expenditure), there is no need to pay social insurance.
A common misconception is that the secondary self-employed person does not have to pay anything in health insurance - this is not true. The additional payment is always calculated according to the actual profit.
With health insurance, there is no threshold below which you pay nothing. The health insurance company will always claim the co-payment if there is a profit.
Secondary self-employed worker
Must have a main employment (HPP) with at least minimum wage.
An employee who earns extra income as a self-employed person has the advantage of not having to pay regular health insurance contributions as a sole secondary self-employed person.
If his/her income from the business exceeds CZK 279,340**, he/she is obliged to pay the minimum social insurance advance, which for 2025 is CZK 1,496 per month.
Secondary self-employed - student
A full-time student at secondary school or university.
The student pays health insurance premiums based on the previous year's profits. You can use our calculator to calculate this.
If he/she earned up to CZK 279,340** he/she does not pay any social security advance. If it exceeds that, he pays advances according to the calculation from the last filed Social Security Statement.
Secondary self-employed - pensioner
In addition to the old-age pension, the disability pension belongs here.
Health insurance is topped up according to the previous year's profit. You can use our calculator to calculate this.
If he has earned up to CZK 279,340** he pays no social security advance. If it exceeds that, he pays advances according to the calculation from the last filed CSSA statement.
Secondary self-employed person - parental, maternity
A woman receiving maternity allowance (PPM) or a self-employed person receiving parental allowance
Also pays advances on health insurance according to the profit in the previous year. You can use our calculator to calculate this.
Secondary self-employed person - full-time personal care for a child under 7
Applies to people receiving maternity pay (PPM) or receiving parental allowance or personally caring for a child under 4.
Health insurance is again topped up according to the previous year's profit.
If the profit does not exceed CZK 111,736 (income CZK 279,340), there is no need to pay social insurance; if it exceeds the threshold, the advance payments are paid according to the relevant statement.
Translated with DeepL.com (free version)