Statement of personal income tax from employment

Main information

If you, as a taxpayer, i.e. an employer, have accounted for or paid income from dependent activity during the taxable period, you are required to submit a Statement of personal income tax from employment (hereinafter referred to as the "Statement").

You are also required to submit the Statement if, during the taxable period, you were not obliged to remit any total withheld advances due to tax allowances or tax benefits.

On the other hand, you are not required to submit this Statement if, as an employer, you have only withheld tax on income from dependent activity under a special tax rate. In such a case, refer instead to the service Statement of Tax Collected by Withholding under a Special Tax Rate on Income of Individuals or Legal Entities.

This applies to you if

You are a tax payer (employer) who has accounted for or paid income from dependent activity, with the exception of income subject to withholding tax under a special tax rate. 

When to use this service

Submit the Statement:

• by 20 March after the end of the calendar year if the submission is made electronically, or
• within two months after the end of the calendar year in the case of other forms of submission.

Further information on special deadlines for submission is available in the Frequently Asked Questions (FAQ) section.

Vyřízení služby - osobně

What you need if you are using this service

Submission of the Statement in person or by post is possible only if you are not legally obliged to submit it electronically.

The Statement of Personal Income Tax from employment form, which is available on the website of the Financial Administration, including the following annexes:

• Annex 1 - Number of employees as of 1 December 2025,
• Annex 2 - Overview of Summary Data Recorded on Payroll Sheets of Taxpayers Referred to in § 2(3) of the Income Tax Act,
• Annex 3 - On Additional Corrections to Tax Advances after Allowances and Tax Calculated from the Annual Reconciliation of Advances and Tax Benefits,
• Annex 4 - On Additional Corrections of Monthly Tax Bonuses and Supplements to Tax Bonuses from the Annual Reconciliation of Tax Benefits under § 38l of the Income Tax Act.

Annex 1 - Number of Employees as of 1 December 2025 is a mandatory attachment to the Statement and must be always completed and submitted together with the Statement.

Other annexes (Annexes 2 to 4) must be completed and submitted together with the Statement only if applicable to your situation.

Where and how to solve this service

You can submit the completed and signed Statement form, including Annex 1 (and any other annexes that apply to you), in person at the filing office or by post to the address of the locally competent tax office.

Vyřízení služby - elektronicky

What you need if you are using this service

The Statement of Personal Income Tax from employment form available on the MOJE daně portal.

Annex 1 - Number of Employees as of 1 December 2025, which is an integral part of this form, must always be completed and submitted together with the Statement.

Other annexes (Annexes 2 to 4) must be completed and submitted together with the Statement only if applicable to your situation.

You can also complete the Statement and its annexes using third-party software, such as accounting programs.

Where and how to solve this service

You can submit the Statement via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app,
• the data mailbox to the locally competent tax office, or
• e-mail with a quaranteed electronic signature to the locally competent tax office.

If you are a natural person who has not been assigned a data mailbox by law, you can also submit the Statement via:

• e-mail without an electronic signature, which must be confirmed by you within five days, e.g. in paper form with a handwritten signature, or
• the Electronic Submissions for Financial Administration (EPO) app without signature - to confirm this submission you can generate and print the so-called E-form from the app, which you must sign and deliver within five days to the locally competent tax office.

When submitting via data mailbox, you must always ensure that the statement is submitted in the published XML format and in the specified structure. To create the required XML file, you can use the electronic form in the Electronic Submissions for the Financial Administration (EPO) app.

Additional information

What is the benefit of this service

By complying with the legal obligation to submit the Statement on time, you will avoid the penalty that would have been imposed if you had failed to meet this obligation within the statutory deadline.

Appeal options

No appeal may be lodged against this service.

Sanctions

If you were obliged to submit a Statement or supplementary Statement but failed to do so, or submitted it after the statutory deadline, and the delay exceeds five working days, you are liable to pay a penalty of 0.05% of the total amount of tax you were obliged to state in the Statement for each subsequent day of delay, up to a maximum of 0.5% of the total amount of tax you were obliged to state in the Statement.

You will not be obliged to pay the penalty for submitting the Statement or supplementary Statement late if the calculated amount is less than CZK 1,000.

If you fail to submit the Statement or supplementary Statement altogether, the minimum penalty is CZK 500.

Frequently asked questions

Where can I find more information on the Statement of Personal Income Tax from employment?

Further information on the Statement of Personal Income Tax from employment is available on the website of the Financial Administration of the Czech Republic.

Where can I find information on special submission deadlines?

Specific deadlines in special cases can be found in the Instructions for Completing the Statement, section 01c “Code of reason for submitting the Statement”.