What are income and expense reports for?
The Czech Social Security Administration and the health insurance company use income and expenditure reports to calculate any underpayments or overpayments for the past year. The reports also serve to determine the amount of social and health insurance advances for the current year.
Who must submit income and expense reports to the CSSA and health insurance companies?
All entrepreneurs who were self-employed in the previous year are required to submit a statement of income and expenses , even if they were self-employed for only part of the year or as a sideline activity. The obligation also applies to entrepreneurs who had no income in 2024 but were active in a trade.
The only exception is entrepreneurs who used the flat-rate tax regime throughout 2024. These entrepreneurs do not have to file tax returns or reports; they fulfill all their obligations by sending a single regular payment (the so-called flat-rate tax ). However, be careful, if you use the flat-rate tax but are still required to file a tax return for 2024 (for example, due to other income), you are also required to file reports.
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Reports on income and expenses for the health insurance company in 2025
Deadlines for submitting the 2024 report for a health insurance company
The deadline for submitting the report depends on the method of filing the tax return.
If, like most self-employed people, you file your tax return electronically, you must submit the report by June 2, 2025.
In other cases, the deadline is May 2, 2025.
You can submit a summary of your income and expenses to your health insurance company in several ways, for example in person at a branch, via the online application of a specific insurance company, or via a data box. You can find the necessary forms and links on the website of your health insurance company.
Overpayments and underpayments with health insurance
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The new minimum health insurance premium amount in 2025 is CZK 3,143 per month .
You must therefore send the advance payment for January in the new amount to your insurance company’s account no later than February 8. If your statement shows higher than the minimum advance payments, you must start paying them from the month following the submission of the statement.
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Reports on income and expenditure for the CSSA in 2025
Deadlines for submitting the 2024 report to the CSSA
The deadlines for submitting a report to fax lead the CSSA differ slightly from the deadlines for health insurance companies.
If you file your tax return electronically after April 1, 2025, you must submit the report by June 2, 2025.
