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The main obligations of self-employed persons under the social security system include, if the statutory conditions are fulfilled, paying pension insurance premiums and the contribution to the state employment policy and submitting an annual Survey of income and expenses. The period for which the self-employed person was not obliged to pay premiums is not subject to evaluation in terms of entitlement to pension benefits.
In addition, the self-employed person must notify the relevant social security administration of the day:
The self-employed person must meet the above obligations at the latest by the eighth day of the calendar month after the month in which the fact establishing this obligation occurs.
The local DSSA/PSSA/MSSA depends on the place of permanent residence of the citizen (the self-employed person) or the registered place of residence in the Czech Republic for a foreigner. If the self-employed person’s permanent residence, or in the case of a foreigner the registered place of residence, is not in the Czech Republic, the local responsibility depends on where the independent gainful activity is carried out. If the independent gainful activity is carried out in several places then the local responsible DSSA is where the independent gainful activity is predominantly carried out according to a declaration by the natural person concerned.
Any person who carried out an independent gainful activity for at least part of a calendar year must submit to the responsible social security administration a Survey of income and expenses for the calendar year on the prescribed form, at the latest one month after the date by which the person was obliged to submit a tax return for the calendar year pursuant to special legislation.
The Survey can be submitted by one of the following methods: