ČSSZ overview: what a sole trader files and when

The annual overview of income and expenses is what turns your tax base into pension insurance for the year. Its deadline hangs off your income tax return, and the arrears are due within days of filing it.

Deadline: One month after your tax return

Overview of income and expenses for the previous year. Arrears follow within 8 days of filing.

Open the flat-tax calculator

Who files

The obligation follows the registration, not the result. Whether the minimum base applies depends on whether the activity is your main one.

Everyone who was self-employed for any part of the year files, even for a single month.
Main activity: the minimum assessment base applies for every month of the activity.
Secondary activity next to a job, a pension or studies: pension insurance is compulsory only above the annual threshold.
A year fully covered by paušální daň is the exception, with no overview at all.

When it is due

The overview is due one month after the deadline for your income tax return. The date therefore moves with how you file, and a tax advisor moves it too.

An electronic return on 2 May puts the overview about a month later. A paper return on 1 April pulls it forward.
A tax advisor's 1 July deadline pushes the overview to the start of August, provided the power of attorney was filed in time.
If you are not obliged to file a return at all, the overview is due by 31 July.

Paying the difference

The overview compares what you paid in advances with what the year actually owed. The result is due almost immediately.

Arrears are payable within 8 days of the day the overview was filed, or should have been.
The recalculated advance runs from the month in which you filed the overview.
An overpayment is refunded or left to cover the coming advances, whichever you ask for.

What the figures come from

The assessment base is half of your tax base from §7 business income. Rental income under §9 stays out of it entirely.

The assessment base is 50 % of the §7 tax base, tested against the statutory minimum and maximum.
§9 rental income carries no social security, which is one reason to keep rental and business records apart.
Sickness insurance stays voluntary, and paying it does not change the overview.

Common questions

I am in paušální daň. Do I file an overview?

No, not for a year the regime covered in full, because the monthly flat payment already includes pension insurance. If a condition failed during the year, the flat tax is not determined and you file both the return and the overview as usual.

My business made nothing last year. Do I still file?

Yes. Registration creates the obligation, not income. A zero overview is filed on the same deadline, and on a main activity the minimum base still generates premiums.

Trade licence and a job at the same time. Which minimum applies?

Neither. A secondary activity has no minimum assessment base, and pension insurance becomes compulsory only once the year's income from the activity passes the statutory threshold. Below it you pay nothing, and there are no advances in the first year.

See the premiums before the overview does

The flat-tax calculator shows income tax, social security and health insurance side by side for the same income, so the overview holds no surprises.