Pension insurance self-employed person´s
Compulsory pension insurance:
- in a calendar year for the period in which the self-employed person pursued major self-employed activity;
- in a calendar year for the period in which the self-employed person pursued subsidiary activity as a self-employed person, if the income from subsidiary activity after deducting expenses reached at least the decisive amount in the calendar year. The decisive amount is determined for each year; for the entire calendar year 2021, it is CZK 85,058, for the year 2022 it is CZK 93,387 (if the self-employed person did not pursue activity for the whole calendar year, the decisive amount shall be reduced by 1/12 for each month in which the activity as a self-employed person was not pursued).
Voluntary pension insurance:
- in a calendar year, for the period in which the self-employed person pursed subsidiary activity, if he or she has signed up for pension insurance.
The following benefits are provided from pension insurance of self-employed persons (compulsory and voluntary):
old-age, invalidity, survivor’s (orphan, widow’s/widower’s) pension, if the necessary conditions are met.
Last update: 3. 1. 2023