Czech Payroll Calendar
A practical payroll calendar for the Czech Republic with concrete monthly and annual deadlines for taxes, social security, health insurance and disability reporting. Color-coded tables, 2026 examples and clear internal controls help HR & Finance plan, track and evidence compliance.
How to use this calendar
1) See the statutory cadence
Most filings and payments follow a monthly rhythm with a standard cut-off: the twentieth day of the following month. Annual tasks cluster in Q1, when you finalise the prior year and prepare evidence for audits and benefits confirmations.
2) Add your internal cut-offs
Successful teams mirror the statutory calendar with internal dates. For example, set a data-freeze two to four days before the 20th, run a variance review, and keep approvals timestamped. That way, even unexpected corrections can be handled without missing the legal deadline.
3) Keep an audit trail
Store monthly exports of the payroll register, overviews sent to ČSSZ and insurers, bank confirmations and email proofs in a simple folder structure. Consistent evidence is your best protection if questions arise later.
Monthly obligations (due by 20th)
When the statutory date falls on a weekend or public holiday, the deadline moves to the next working day.
Payroll tax withholding & monthly return
| Period | Due date | What | Authority |
|---|---|---|---|
| Monthly | By the 20th of the following month | Remit wage withholding/advances and submit the monthly return (aggregated). | Financial Administration |
| Example: January 2026 payroll | 20 February 2026 | Pay January withholding and file the monthly return. | Financial Administration |
| Example: February 2026 payroll | 20 March 2026 | Pay February withholding and file the monthly return. | Financial Administration |
Social security & health insurance
| Period | Due date | What | Authority |
|---|---|---|---|
| Monthly | By the 20th of the following month | Submit monthly overviews and pay contributions. | ČSSZ & Health insurers |
| Example: March 2026 payroll | 20 April 2026 | Submit March overviews and remit contributions. | ČSSZ & Health insurers |
| Example: April 2026 payroll | 20 May 2026 | Submit April overviews and remit contributions. | ČSSZ & Health insurers |
Annual obligations (fixed deadlines)
| When | What | Due date |
|---|---|---|
| After year-end | Employer annual settlement for employment income (Vyúčtování daně ze závislé činnosti). | By March 20 (electronic) / end of February (paper) |
| Following year | Pension insurance record sheets (ELDP) for the prior year. | By April 30 |
| Following year | Disability employment overview to the Labour Office (only for employers with more than 25 employees). | By February 15 |
These dates anchor the first quarter of your calendar. Many teams place internal checkpoints two weeks earlier to collect confirmations, resolve data gaps and secure final approvals without last-minute pressure.
Suggested internal controls
Controls make the calendar actionable. Keep each step lightweight, repeatable and evidenced. Aim for clarity over complexity: one owner, one reviewer, one place for records.
| Control | Owner | Frequency |
|---|---|---|
| Four-eyes review of payroll register vs. HR changes (new hires, leavers, benefits). | HR Ops & Reviewer | Monthly |
| Variance check vs. prior month (flag deviations >±10% by cost centre). | Finance | Monthly |
| Spot recalculation of sample employees (tax base, credits, social/health caps). | Independent reviewer | Monthly |
Store PDFs, exports and approval emails with timestamps. Name files consistently (e.g., 2026-02 Payroll Tax Return.pdf).
FAQ
How do we set internal cut-offs that actually work?
Work backwards from the statutory date and insert small buffers for hand-offs: HR data freeze → payroll draft → variance check → approval → payment. Assign names, not teams, and keep each step visible in your calendar tool.
What if our bank processing takes longer?
Add a “payment execution” cut-off one day before the due date and require a payment confirmation screenshot. For cross-border payments, extend the buffer to two days.
How should multi-entity groups structure the calendar?
Keep one master view with common Czech deadlines and add entity-specific rows for registrace, insurers and bank accounts. Use tags or colours per entity to avoid mixing tasks.
What evidence convinces auditors fastest?
Month-end pack with the payroll register, filings, payment proofs and a short checklist signed by the reviewer. One folder per month, constant naming, read-only after sign-off.