Self-employed Persons Leaving the Czech Republic

It will depend on the length of your stay abroad and whether you interrupt your activities in the Czech Republic:

Less than 24 months 

If a self-employed artist or another person working in the cultural sector as a self-employed person decides to pursue his/her activities temporarily in another Member State and this period does not exceed 24 months, after the expiry of which he/she returns and continues to pursue activities in the Czech Republic, nothing changes in terms of the applicability of the Czech social and health security scheme during this period, subject to certain conditions.

The self-employed person will continue to pay contributions to the Czech social security and health insurance scheme, from which he/she will be entitled to draw benefits under certain conditions. In order to prove his/her posting to an institution in another Member State, the self-employed person, like a posted employee, should have the A1 Form. The application for the certificate of applicable legislation is submitted to the OSSZ by the self-employed person himself or herself, or by a person authorised by the self-employed person, to the OSSZ at the place of the self-employed person's permanent residence at least 30 days before departure.

The purpose of determining the applicable legislation is to secure that persons migrating for work from one Member State to another are insured in a single country. Social security and health insurance contributions are paid and benefits from these schemes and health care are provided according to the legislation of the respective Member State.

Both a self-employed person and an employee leaving for work abroad should take the A1 Form and the European Health Insurance Card (EHIC) to the destination country and should take out a travel medical insurance policy, if possible, to be able to request medical treatment in another EU Member State. The travel medical insurance is not obligatory, but it can help cover the worker’s potential co-payment and other expenses incurred on health care that is not essential.

Longer than 24 months

If a self-employed person decides to leave to work in another Member State for longer than 24 months, he/she has to deregister from social and health insurance at the relevant OSSZ and health insurance company in the Czech Republic and register with a similar institution at the place of his/her future working activities. The person will be subject to the social security and health insurance scheme of that country from the start of his/her activities, which means that he/she will pay social and health insurance contributions and be able to receive social benefits and health care in that country under the same conditions as local citizens.

Along with deregistration from the health insurance scheme in the Czech Republic you cease to be obliged to pay the health insurance contributions as of the day stated in the written notice, but not sooner than as of the day following the day when the notice was delivered to the health insurance company. On the other hand, the duty to pay the contributions arises again on the day you re-register with your health insurance company after your return from abroad. After the return, you are obliged to provide the health insurance company with a proof of your health insurance abroad and its length. This duty is essential, because if you fail to submit this document, you will be obliged to top up the contributions to the health insurance company additionally to such an amount as if you have not proceeded according to the above-cited provisions on a long-term stay abroad. Citizens of the EU, the EEA, or Switzerland usually have to submit a proof of insurance abroad to their insurance companies even if they were subject to the “European” coordination regulations.

For this purpose, ask the relevant health insurance company abroad with which you have been insured for the E104 form before your departure, or for another certificate proving that you were insured under the health and social security scheme of another country while being deregistered in the Czech Republic.

Artistic activities performed simultaneously in the Czech Republic and abroad

A special situation may occur when an artist does not interrupt his/her self-employment activities in the Czech Republic and starts working as an employee in another Member State at the same time. In this case, he/she will be subject (pay contributions and receive benefits) to the legislation of the Member State in which he/she will be employed.

In the reverse situation, when an artist employed in the Czech Republic commences self-employment activities in another Member State, he/she will still be subject to the Czech legislation and will continue to be insured under the Czech social security scheme.

If the person is domiciled in the Czech Republic, he/she has to contact the OSSZ at his/her place of residence to notify it of the commencement of simultaneous employment and self-employment in two or more Member States and ask it to determine which country’s legislation he/she will be subject – the A1 Form. Based on this application, a decision on the applicability of social security legislation will be made. Subsequently, the person has to hand over this decision to his/her health insurance company.

The situation of employees and self-employed persons who are posted or pursue activities simultaneously in two or more Member States of the EU or the EEA or Switzerland is governed by the EU’s coordination regulations (Regulations (EC) No 883/2004 and 987/2009 of the European Parliament and of the Council). The procedures and rules are described in detail in the Guide for Migrating Persons issued by the Ministry of Labour and Social Affairs of the Czech Republic.

After the return to the Czech Republic it is always required to notify the respective OSSZ as well as the health insurance company of the commencement of self-employment activities in the Czech Republic.