Czech Republic Gazettes Law Reducing Minimum Monthly Assessment Base for Social Security Contributions of Self-Employed Individuals

The Czech Republic has published Act No. 90/2026 in the Collection of Laws and International Treaties, which amends Act No. 589/1992 on social security premiums and the contribution to the state employment policy. The Act provides for a reduction in the minimum monthly assessment base for social security contributions of self-employed individuals carrying on a main self-employed activity from 40% of the average wage to 35% of the average wage.

The reduction reverses the final step of the sch…