Přehled OSVČ 2025 for ČSSZ: Fill In and Calculate

What is Přehled OSVČ 2025 (ČSSZ)?

Every self-employed person in the Czech Republic (OSVČ) who worked for at least part of 2025 files an overview of income and expenses with their district social security office (OSSZ; PSSZ in Prague, MSSZ in Brno). From the tax base in the income tax return, it works out the assessment base, the pension insurance for the year, and the balance after the advances paid, and sets the advances for 2026.

The two-page ČSSZ form covers your details, the months of main and secondary activity, the reason for a secondary activity, the tax base and rows 21 to 34 of the calculation, an optional sign-up to pension insurance for a low secondary activity, the 2026 advances, what to do with an overpayment, the tax-return details that set your deadline, a corrective overview, and a cooperating person.

FileIt does the arithmetic the ČSSZ 2025 instructions describe — 55 % of the tax base, the minimum bases, the secondary-activity threshold, the 29.2 % rate, the working-pensioner discount — rounding up to whole CZK, ticks the month boxes, prints everything on the official form and saves it in your vault. One important limit: ČSSZ's instructions say an OSVČ with an accessible statutory data box (datová schránka) must file electronically, and a paper form is then disregarded.

Who fills it: A self-employed person (OSVČ) without an accessible data box
Given to: The district social security office (OSSZ / PSSZ / MSSZ Brno)
When: By 4. 5. 2026 in the usual case — later with an electronic or adviser-filed tax return
Signatures: Your handwritten signature on page 2
Edition: ČSSZ - 89 324 24/25, I/2026 (for 2025)

Who needs to fill out Přehled OSVČ 2025 (ČSSZ)?

Self-employed people with main or secondary activity in 2025 who have no accessible data box.
People whose self-employment became secondary during the year, e.g. on starting a job, retiring or caring for a small child.
OSVČ correcting an overview already filed (opravný přehled) after their assessment base changed.
Not OSVČ who were in the flat-tax regime (paušální režim) for 2025 and whose tax equals the flat tax — they don't file it, ČSSZ says.

When to use Přehled OSVČ 2025 (ČSSZ)

By 4. 5. 2026 if your tax return was filed within 3 months of the year end.
By 2. 6. 2026 if you filed the tax return electronically after 1. 4. 2026, and by 3. 8. 2026 if a tax adviser filed it after 1. 4. 2026.
By 31. 7. 2026 if you don't have to file a tax return; one month after the end of a deadline extended by the tax office.
A corrective overview within 8 days of finding out your base went up; by the end of the 3rd month after if it went down.

What you need before you start

Your 2025 tax base for self-employment (the § 7 partial tax base) from your income tax return.
The months you worked as main or secondary activity, and any months with sickness or maternity benefit as OSVČ.
The total pension insurance advances you paid for 2025.
Your variable symbol and your OSSZ, and for secondary activity the proof of its reason if OSSZ doesn't have it yet.
For an overpayment: your bank account.

What’s on Přehled OSVČ 2025 (ČSSZ)

The 2025 edition has 2 pages. FileIt asks for it in 12 parts, and it is signed by Self-employed person (osvč):

The overview (Přehled o příjmech a výdajích OSVČ za rok 2025)Self-employed person (osvč)
A · About you (Základní identifikace)Self-employed person (osvč)
B · Your self-employment in 2025 (Údaje o výkonu SVČ)Self-employed person (osvč)
C · Reason for secondary activity (Důvod výkonu vedlejší SVČ)Self-employed person (osvč)
D · Tax base and pension insurance for 2025 (Údaje o daňovém základu)Self-employed person (osvč)
E · Voluntary pension insurance for secondary activity (přihláška k účasti na DP)Self-employed person (osvč)
F · Advances for 2026 (Výše zálohy na DP a pojistného na NP na rok 2026)Self-employed person (osvč)
G · Overpayment (Způsob použití přeplatku)Self-employed person (osvč)
H · Tax return and flat-tax regime (Údaje o daňovém přiznání a paušálním režimu)Self-employed person (osvč)
I · Corrective overview (Údaje o opravném přehledu)Self-employed person (osvč)
J · Cooperating OSVČ (Základní identifikace OSVČ, se kterou je vykonávána spolupráce)Self-employed person (osvč)
K–L · Declaration, enclosures and signature (Prohlášení, podpisy a přílohy)Self-employed person (osvč)

How to fill out Přehled OSVČ 2025 (ČSSZ), step by step

1 Header and A

Regular or corrective overview, your OSSZ and variable symbol, then your name, birth number, date of birth, address, data box or e-mail and phone.

2 B Údaje o výkonu SVČ

The months of main and secondary activity, whole months with OSVČ sickness or maternity benefit, months of the working-pensioner discount, and the 25 % condition for new businesses.

3 C Důvod vedlejší SVČ

Why your activity was secondary: employment, an invalidity or old-age pension, care of a child under 4, maternity benefit from employment, care of a dependent person, or studies.

4 D rows 20 to 34

The tax base; FileIt then works out the months, the average, the split between main and secondary activity, the calculated, partial and minimum bases, the insurance at 29.2 %, any discount, and the balance after the advances (row 33).

5 E Přihláška

Only to sign up voluntarily when a secondary activity stayed below the threshold — it can't be withdrawn.

6 F Zálohy 2026

Main or secondary activity in 2026, flat-tax regime, the 25 % condition, the 22.7 % pensioner rate, and sickness insurance — FileIt estimates rows 35 to 37.

7 G to J

Using an overpayment for advances or a refund to your account or by postal order, the tax-return questions that set your deadline, the reason for a corrective overview, and a cooperating person.

8 K and L

The declaration, enclosures, the date and your signature.

Common mistakes to avoid

Filing on paper although you have a data box — ČSSZ disregards the paper form then.
Letting the months of main and secondary activity overlap.
Forgetting to prove the reason for secondary activity — otherwise it counts as main activity.
Ticking the voluntary sign-up in part E without meaning to — it can't be withdrawn.
Paying the balance late: it is due within 8 days after the day the overview was or should have been filed.

After you fill it out

Print the form and sign it on page 2.

Deliver it to your OSSZ or post it. FileIt doesn't send it.

Pay any balance (row 34) within 8 days, to your OSSZ's pension insurance account under your variable symbol, and adjust your advances for 2026.

Keep the copy in your FileIt vault.

Fill out Přehled OSVČ 2025 (ČSSZ) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 157 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Česká správa sociálního zabezpečení (ČSSZ, Czech Social Security Administration) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Přehled OSVČ 2025 (ČSSZ) now — it’s free

Přehled OSVČ 2025 (ČSSZ): frequently asked questions

Can I file the overview on paper?

Only without an accessible statutory data box. ČSSZ's instructions say an OSVČ with one must file electronically and a paper filing is disregarded; ČSSZ notes that everyone with an IČO normally has a data box. For them the interactive form on ePortál ČSSZ is the route.

Where does the tax base come from?

Row 20 is the partial tax base from business and other self-employment under § 7 of the Income Tax Act, from your tax return. Without a tax return, it is your self-employment income minus the expenses to earn it.

What are the minimum amounts for 2025?

The instructions give a minimum monthly assessment base of 16 295 CZK for main activity (11 640 CZK with the 25 % condition) and 5 122 CZK for secondary activity. Secondary activity is insured only from 111 736 CZK a year, less 9 312 CZK for each month without it.

What if I overpaid?

Row 34 is then negative. Part G lets you use all or part of it for the 2026 advances and have the rest refunded to your account or by postal order; the instructions say filing counts as the refund request.

Do I also file an overview with my health insurer?

Yes, health insurance has its own overview filed with your health insurance company; this form is only for ČSSZ's pension insurance.

Official sources

Blank form (PDF), published by Česká správa sociálního zabezpečení (ČSSZ, Czech Social Security Administration): https://www.cssz.cz/documents/20143/3201321/OSVC25+formul%C3%A1%C5%99.pdf/7c207fcb-496a-9794-d6fd-5b8b0f70c2ba
Official instructions and guidance: https://www.cssz.cz/documents/20143/3201321/OSVC25+Pokyny+k+vypln%C4%9Bn%C3%AD+za+rok+2025.pdf/8291cdc3-d6d7-eb67-4995-0dd316d9ccbf
Edition shown on this page: ČSSZ - 89 324 24 / 25, I/2026 — Přehled o příjmech a výdajích OSVČ za rok 2025 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Česká správa sociálního zabezpečení (ČSSZ, Czech Social Security Administration) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.