Annual tax settlement through your employer

Roční zúčtování — the employer-run alternative to filing your own tax return, and when you cannot use it.

What this actually is

If you had one employer at a time all year and no other significant income, you can ask your employer to do the annual settlement (roční zúčtování) instead of filing a return yourself. You sign a taxpayer declaration, claim your allowances, and any overpaid tax comes back through payroll.

Who it applies to

Employees taxed under a Czech payroll who did not have overlapping employers and have no other income above the filing threshold.

When it's required

You ask your employer in the weeks after the year ends; the usual internal deadline is mid-February.

Step by step

1
Check you qualify
Self-employment income, two employers at once, or investment income above the threshold means filing your own return instead.
2
Sign the taxpayer declaration
The 'růžové prohlášení' (pink declaration) is what lets your employer apply your allowances.
3
Hand in supporting documents
Mortgage interest, pension or life insurance contributions, donations, spouse or child allowances.
4
Check the refund on your payslip
Overpaid tax is normally returned through the March or April payroll.

Documents to bring

Signed taxpayer declaration
Confirmations for any allowances claimed
Confirmation of taxable income from earlier employers in the same year

Who decides

Your employer, supervised by the Financial Administration

Official information

Financial Administration of the Czech RepublicOfficial source
Czech public administration portal (gov.cz)Official source

Last checked: 1 September 2026

This is a plain-English explanation, not legal advice. Requirements change and individual cases differ — confirm with the responsible authority before acting. Information last checked 1 September 2026.