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The Self-Employed Person Must Submit a Sworn Declaration, so the State Can Determine Who Will Pay the Micro-Levy

Summary by Denník N
The establishment or termination of gainful activity must be reported within 8 days. If the self-employed person is already compulsorily insured, the declaration must be delivered to the insurance company by July 1, 2026. The micro contribution must also be paid by the author, whose income is taxed by withholding tax. Self-employed persons who have started or ended a business and do not have a license to do so (trade) have a new obligation from …
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The establishment or termination of gainful activity must be reported within 8 days. If the self-employed person is already compulsorily insured, the declaration must be delivered to the insurance company by July 1, 2026. The micro contribution must also be paid by the author, whose income is taxed by withholding tax. Self-employed persons who have started or ended a business and do not have a license to do so (trade) have a new obligation from …

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Denník N broke the news in on Friday, January 16, 2026.
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