European Foundation
for the Improvement of
Living and Working Conditions

The tripartite EU agency providing knowledge to assist
in the development of better social, employment and
work-related policies

EU PolicyWatch

Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure CZ-2020-10/300 – measures in Czechia

Waiver of advance payments for social and health insurance for self-employed

Odklad záloh sociálního a zdravotního pojištění pro OSVČ

Country Czechia , applies nationwide
Time period Temporary, 01 March 2020 – 31 August 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Soňa Veverková (Research Institute for Labour and Social Affairs) and Eurofound
Measure added 06 April 2020 (updated 01 July 2020)

Background information

The Act 136/2020 Coll., selected modifications in the area of contributions to social security and contributions to the state employment policy and pension has been approved. This Act foregoes the obligation of self-employed persons to pay social and health insurance advance payments from March to August 2020. This measure should help self-employed to keep cash-flow when their business activities are limited by government measures against COVID-19.

There is no need to individually apply for the waiver of the obligation to pay advance premiums for March to August 2020, it is a legal regulation that will be applied to all self-employed persons by default.

Content of measure

Eligible are all self-employed persons performing major or subsidiary gainful activity. They are not obliged to pay advance health and social insurance premiums from March to August 2020. If the self-employed person pays or has already paid any of these advances, they will be used for any other already due liabilities and further as advance insurance premiums for September to December 2020.

Minimum monthly payment for self-employed persons performing major gainful activity is for health insurance is CZK 2,352 (€86 approx.), for social insurance CZK 2,544 (€93 approx.) which now self-employed can use for different reasons. However, she/he will have to pay the health and social insurance payments for March-August 2020 in 2021, when she/he submits income and expenses report for 2020.

In case the self-employed is obliged to pay advance health and social insurance payments of higher assessment than the minimum monthly amount (depends on the income in previous year, e. g. 2019), he/she pays the difference between the minimum and real advance payment assessment in the form of balance insurance premium for the year 2020 (therefore it will be used for health and social insurance payment in 2021).

Use of measure

Not available yet.

Target groups

Workers Businesses Citizens
Does not apply to businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Company / Companies
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Informed Informed
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: Peak or cross-sectoral level


Social partners, who are members of the tripartite body (Council of economic and social agreement, Rada hospodářské a sociální dohody, RHSD) were informed and consulted in both formal (requested by institutional settings) and informal ways. They are not involved in the management of policy measures.

Views and reactions



  • 27 March 2020: VZP: Changes in payments on health insurance/VZP: Změny u plateb na zdravotní pojištění v souvislosti s epidemií COVID-19 (
  • 27 March 2020: Act No. 136/2020 Coll., on selected modifications in the area of contributions to social security and contributions to the state employment policy and pension/Zákon č. 136/2020 Sb., o některých úpravách v oblasti pojistného na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti a důchodového pojištění v souvislosti s mimořádnými opatřeními při epidemii v roce 2020 (
  • 09 April 2020: CSSZ: Self-employed persons - coronavirus/CSSZ: Sebezaměstnaní - koronavirus (


Eurofound (2020), Waiver of advance payments for social and health insurance for self-employed, measure CZ-2020-10/300 (measures in Czechia), EU PolicyWatch, Dublin,


Eurofound publications based on EU PolicyWatch

30 January 2023


Measures to lessen the impact of the inflation and energy crisis on citizens

Governments across the EU continue to implement policies to support citizens and businesses in the face of rising food and energy prices caused by the COVID-19 crisis and intensified by the war in Ukraine. This article summarises the policy responses as reported in Eurofound's EU PolicyWatch database from January to September 2022.


12 September 2022


First responses to cushion the impact of inflation on citizens

Although the worldwide pandemic situation had already disrupted supply chains and triggered increases in energy and food prices in 2021, the situation deteriorated in 2022 with the Russian invasion of Ukraine.


12 September 2022


Policies to support EU companies affected by the war in Ukraine

This article summarises the first policy responses that governments across the EU have started to implement to support companies affected by the rising prices, and those with commercial ties to Ukraine, Russia or Belarus.


5 July 2022


Policies to support refugees from Ukraine

This article summarises the first policy responses of EU Member States, including those of the social partners and other civil society actors, enabling refugees to exercise their rights under the Temporary Protection Directive.


Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.