Czech Payroll Year-End Checklist 2025 | CzechPayroll.com

Czech Payroll Year-End Checklist 2025

A clear, practical checklist covering ATR, employer tax reports, ELDP, statistical duties, disability employment quota, and internal year-end controls.

Czech Payroll Year-End Checklist 2025 – illustration with checklist and Prague skyline

This guide summarises everything HR & payroll teams must file or review at Czech payroll year-end. It focuses on statutory deadlines, key controls, and links to tools and official sources — and includes an Excel checklist you can download and use with your provider.

This checklist assumes you already run payroll in the Czech Republic and want to close the 2025 year correctly — whether you work in-house, with a local provider, or through a global payroll vendor.

Tip: Use this as a control list against your provider’s timetable. For each point, make sure you know who does what, by which deadline, and how results are checked and documented.

1) Annual Tax Reconciliation (ATR) / Confirmation of Taxable Income

Who: Employer, for employees who request ATR and meet statutory conditions.

Key deadlines

  • Employee request deadline: 15 February 2026
  • Employer processing deadline: 31 March 2026
  • Latest payroll for refunds: March 2026 payroll

What to check

  • Employee requests for ATR (signed in time, with all declarations and proofs).
  • All 2025 taxable income from the employer is included (salary, bonuses, benefits).
  • Correct application of tax credits and deductible items based on documents provided.
  • Overpayments and underpayments of tax booked and reflected in March payroll.
  • Annual confirmation of taxable income (POZP) issued to employees who need it for their own tax return.

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2) Employer’s Annual Tax Reports (Vyúčtování daně)

There are two separate filings to the Tax Office (Finanční úřad). Make sure you know exactly who prepares them (you vs. provider vs. tax advisor) and which power of attorney is used for employment income tax.

2.1 Withholding Tax Report (Srážková daň)

  • Deadline: 1 April 2026
  • Scope: Income subject to withholding tax (e.g. certain agreements, small casual work where withholding tax applies).
  • Checks: Totals reconcile to payroll records and payments made during 2025.

2.2 Employment Income Tax Report (Zálohová daň)

  • Deadline: 20 March 2026
  • Scope: Employment income tax paid as monthly advances for employees.
  • Checks: Yearly totals tie to payroll, monthly over/under-payments explained, attachments consistent with employer and employee headcount.

3) Pension Insurance Records (ELDP)

Who: Employer or payroll provider; filing is mandatory for employees participating in Czech pension insurance in 2025.

Deadlines

  • Submission to ČSSZ (electronic): by 30 April 2026
  • Copy for employees: by 31 May 2026

What to control

  • All employees who were insured in 2025 have an ELDP for that year.
  • Start/end dates and insurance interruptions (unpaid leave, sickness etc.) are correct.
  • Assessment bases and number of days match payroll records.
  • Electronic submission confirmed by ČSSZ; archived with evidence of who approved it.

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Go deeper with explanations, examples, and ready-to-use checklists. The best companion to your Czech payroll year-end close.

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4) Annual Statistical Reporting (ČSÚ)

Only selected employers are required to submit annual labour and wage statistics to the Czech Statistical Office (ČSÚ). The selection is based on CSO sampling and may include annual and quarterly forms.

Check first: whether your company is on the list of reporting units for a given statistical survey. You can verify it directly on the ČSÚ website.

Typical actions

  • Verify obligations for 2025 at the ČSÚ portal (by company ID / IČO).
  • Identify which forms apply (e.g. annual or quarterly labour and wage surveys).
  • Confirm internal owner (payroll vs. HR vs. controlling) and data sources.
  • Align totals with payroll records, headcount and working time data.

Useful link: ČSÚ – verification of reporting duty (in Czech)

5) Disability Employment Quota (Povinný podíl OZP)

Employers with 25 or more employees (converted to FTE) must meet the statutory share of employees with disabilities or comply via alternative fulfilment / levy.

Key year-end tasks

  • Calculate average 2025 headcount (FTE) and the required share of disabled employees.
  • Check how the quota is fulfilled: direct employment, purchases from sheltered workshops, or levy.
  • Prepare and submit the notification to the Labour Office (Úřad práce).

Deadline: 15 February 2026

Make sure responsibilities are clear between HR, payroll, and accounting, especially where alternative fulfilment (purchases) is used.

6) Practical Year-End Controls for Payroll Teams

Beyond statutory filings, most Czech payroll teams run a few internal checks to make sure the year is closed cleanly before moving to 2026.

  • Reconcile 2025 gross wages, tax and insurance with general ledger accounts.
  • Check open items: unpaid wage components, bonuses, corrections, or arrears.
  • Review tax and insurance balances vs. authority statements where available.
  • Confirm parameters for 2026 are updated in the payroll system (tax credits, assessment ceilings, minimum wage, travel allowances, etc.).
  • Ensure documentation of all filings (tax, social security, health insurance) is stored and accessible for audits.
Global providers: If you work with a global payroll vendor, ask for a clear year-end calendar, copies of filings, and reconciliation reports — not only confirmation emails.

Download Excel year-end checklist

You can download the Czech payroll year-end checklist 2025 as an Excel file and use it to track deadlines, responsibilities and completion status with your team or provider.

Download Excel checklist →

Official references used

The deadlines and obligations in this checklist are based on current Czech legislation and official guidance from the following authorities:

  • Income Tax Act (586/1992 Coll.) – including provisions on annual tax reconciliation and employer tax reports; guidance on Roční zúčtování záloh a daňového zvýhodnění and Vyúčtování daně from the Financial Administration.
  • Financial Administration of the Czech Republic (Finanční správa) – deadlines for employer tax reports and ATR (in Czech): www.financnisprava.cz
  • Czech Social Security Administration (ČSSZ) – guidance for ELDP submission deadlines and content: www.cssz.cz
  • Czech Statistical Office (ČSÚ) – information on employer reporting duties and verification whether a company is selected: ČSÚ reporting unit check
  • Employment Act (435/2004 Coll.) – quota for employment of persons with disabilities (OZP) and related notification to the Labour Office.
  • Labour Office of the Czech Republic (ÚP ČR) – guidance on the mandatory share of disabled employees and reporting: www.uradprace.cz

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If you want an expert to review your payroll, fix issues, or walk you through tricky 2025 cases step by step, I can help — in clear English, with a very practical approach.

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