UOL Accounting Newsletter – What's new in taxes and accounting? What to expect next year?

What's new in taxes and accounting? How will social security change next year? The upcoming year brings fundamental changes. The assessment base for social security is increasing, employers' obligations are changing, some self-employed persons will see a decrease in their contributions, and new exceptions for health insurance are emerging. We provide a clear summary of the most important news, the practical implications for entrepreneurs and employees, and highlight key dates that you should not miss.

• General assessment base will increase to CZK 46,278, with a maximum annual amount of CZK 2,350,416. The decisive income for participation in insurance remains CZK 4,500. The minimum insurance premium for self-employed persons will be CZK 5,720.
• Fewer obligations for employers. From April, registration as a taxpayer from dependent activity will be abolished. Employers will only register in the ČSSZ database.
• Withholding tax is being abolished for non-resident statutory representatives. The change follows the abolition of withholding tax for natural persons who are members of legal entities.
• Qualified options are a new preferential benefit. Tax will be levied on the sale of shares, not on their acquisition.
• Social security contributions for self-employed persons will decrease, flat-rate tax has been forgotten.The incoming government has prepared a bill that cancels the social security increase. The change will take effect next year.
• Members of the cooperative and owners' association They will not pay health insurance on remuneration up to CZK 4,500. Since January, they have been exempt from paying insurance premiums.
• The state will not pay for the healthcare of parents of older children. The new limit is 7 years of age; caring for two children under 15 years of age does not count.
• You no longer need to report information to the insurance company., which can be found in public registers. This applies to pensions, parental leave, or records at the Employment Office.
• Do you employ people in high-risk occupations? From January, you must contribute to your retirement savings. This applies to the third risk category of work.
• More self-employed persons do not have to pay health insurance advances. From January, advance payments will be abolished for self-employed persons who are paid by the state or do not have a minimum assessment base.
• The rules for unemployment benefits are changing. The maximum amount of support will be linked to the average wage.
• Some cities are changing their property tax rates. The changes affect Prague, Nymburk and Pelhřimov, among other places.
• The Czech Social Security Administration warns of a new form of fraud. Fraudsters pose as pension insurance inspectors and try to gain access to your home.
• You will pay taxes even on public holidays. The CNB enabled immediate payments of taxes, insurance premiums and other levies to the state.
• The Financial Administration will visit municipalities to assist with property tax. It plans 255 trips and information lines. You can find the exact schedule for your region at this page.
• The Ministry of Labour has published documentation on the employer's single report. You can find it at this page. The most important forms will be the REGZEC employee registration form and the monthly reporting form.
• The Czech Social Security Administration has published a new Excel calculator for calculating pensions. It contains parameters for 2026 and predictions up to 2031. You can find it at this page.
• Information on pension indexation Find out online. The Czech Social Security Administration (ČSSZ) is no longer sending indexation notices by post.
• The Czech Social Security Administration gave lectures at secondary schools.300 lectures provided students with information for budding entrepreneurs.

Don't forget!

• Submit your excise duty refund tax return for the third quarter of 2025 by 31st December.
• Submit your tax return, control and summary reports and pay VAT for the fourth quarter of 2025 by 26 January.
• Submit your tax return and pay gambling tax for the fourth quarter of 2025 by 26 January.
• Submit your tax return and pay electricity tax for the second half of 2025 by 26 January. This applies to entities that were taxpayers for the entire previous year and whose tax base did not exceed 350 MWh.
• Submit your excise duty refund claim for the fourth quarter of 2025 by 26 January.
• Pay the statutory employer's liability insurance for the first quarter of 2026 by 31 January.

Accounting UOL/gnews.cz – GH