The obligations of entrepreneurs may vary depending on the legal form of their business and the industry in which they operate. However, there are certain general obligations that apply to most entrepreneurs in the Czech Republic. Here, you will get an overview of the obligations you, as an individual entrepreneur (self-employed person - OSVČ), must fulfill. In general, you must properly initiate your business, make monthly payments for health and social insurance, maintain tax records, and pay taxes. Additionally, you have the option to apply for a flat tax, which covers all necessary payments (social and health insurance, as well as taxes) to the tax office in one lump sum. Furthermore, if you are conducting your business under the Trade Licensing Act, you must fulfill the obligations specified by this act. You can also read the article on obligations for tradesmen.


Legal Entrepreneurship


Every entrepreneur must first obtain authorization for their business, whether from the Trade Licensing Office or another authority. For more information, read our article on Entrepreneurship.


Health and Social Insurance Payments


After starting your business, you must report your activities to the health insurance company and the District Social Security Administration (OSSZ) within eight days. You should send health insurance contributions to the health insurance company and pay social insurance contributions by the end of the month for which the contributions are due.


As an OSVČ, you are obligated to pay monthly health and social insurance contributions based on instructions you receive from the relevant authorities. These contributions should be sent to the health insurance company and paid to OSSZ by the end of each month.


In the first year of your business, you must pay at least the minimum health and social insurance contributions. This minimum contribution must be paid in the month when you start your business, regardless of how much you earn in that month. The amounts of contributions change each year, and you can find information about the current contribution rates on In 2023, the minimum contributions are:

- Social Insurance: 2,944 CZK

- Health Insurance: 2,722 CZK