Checklist for the 2025 payroll closing
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Checklist for the 2025 payroll closing
We also provide an overview of the main HR and payroll tasks associated with the annual payroll closing, along with deadlines – ideal as a quick guide or checklist to help you ensure that nothing is overlooked.
Area | Deadline | Specification |
Check unused holiday entitlement and transfer it to 2026 if necessary. | by 31 December 2025 | Holidays can only be carried over under certain conditions specified by law and can be done so on the basis of a written request from the employee (Sections 212 and 218 of the Labour Code). |
Check employees' health insurance companies. | From 1 January 2026 | It is possible to change health insurance companies once every 12 months, on the first day of the calendar half-year, i.e. on 1 January and 1 July. |
Revision of personnel and payroll data and internal processes. | From 1 January 2026 | With the introduction of unified monthly employer reporting, we recommend reviewing employees' personal data and remuneration. |
Preparation for annual tax settlement (ATS). | From 1 January 2026 | Timely notification of employees about the process of signing the Taxpayer Declaration and ATS application, including the submission of the necessary documents. |
Signing of the taxpayer's declaration for 2026. (Form MFin 5457 – template no. 27) | until 16 February 20261 | Signing of a new declaration and verification of the validity of relevant documents (confirmation of children's studies, severe disabilities). |
Application for annual tax settlement (Form MFin 5457/B – template no. 4) or for the issuance of a Confirmation of Taxable Income for 2025 (Form MFin 5460 – template no. 33). | by 16 February 20261 | Submission of an application for annual tax settlement and submission of all necessary documents or submission of an application for the issuance of a Confirmation of taxable income for 2025. |
Notification of fulfilment of the mandatory share. | by 16 February 20261 | Employers with more than 25 employees are required to employ at least 4% of persons with disabilities. |
Settlement of income tax from dependent activity for 2025, including mandatory attachments. | by 20 March 2026 | Advance tax. |
Withholding tax return for 2025. | by 1 April 2026 |
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Pension insurance record sheets for 2025. | by 30 May 2026 |
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1The statutory deadline of 15 February falls on a Sunday.
Author: Lucie Krejčíková
Revision: Martina Farářová
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