Disabled self-employers

General information

Self-employed person is from the Czech Law about the Income tax, Social security and Health insurance a designation for such an individual, who has income from business or other self-employment activity.

In the reality, it looks like you are still marked as an individual who makes business with his or her name (e.g. Jana N. - graphic). Unlike legal person (company), you do not have to be registered in the Trade register (from Czech „Obchodní rejstřík“) but in the Trade Licensing Register (from Czech „Živnostenský rejstřík“). "Self-employer" may be a person over 18 years of age who is legally capable of making business, has no tax arrears at the Czech Tax Office and Czech Health insurance company or the Czech social security administration.


The advantage is that the Czech Labor Office provides a support to start-up entrepreneurs who choose to create their own business and to leave the labor office register. You can then receive a financial support on the basis of completed application and business plan, which still will not save you from setting up your own business, but it can make you "relieve" during this path.

Like any other activity, your business needs to be well thought (get the maximum amount of information from the practice or legislation, identify the type of business, and also create a financial plan). Self-employer must count with the social and health insurance payment alone, which means every-month spending, whether you have income or not. On the other hand, you are your "own" boss, which may pay off.


If you decide to pursue an activity that is defined as a self-employment under Act No. 455/1991 Coll., On Business Trades (Trade Licensing Act), you must comply with the legal conditions.

In relation to the Trade Licensing Office

Report a self-employment

Request a concession (if you have to prove your professional competence)

In relation to the Czech social security administration

Report the initiation or termination of self-employment

Application for sick insurance and retirement savings

In relation to Czech Health insurance company

Announcement of insured person about the initiation or termination of self-employment

For Czech Financial Office

Application for payroll cash registration

Application for road tax

Application for income tax as a payer of income tax from dependent activity, income tax deducted at a special tax rate, providing income tax

Application for income tax of an individual registration

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