Potvrzení o zdanitelných příjmech 25 5460: Fill In Online

What is Potvrzení o zdanitelných příjmech (25 5460)?

The Potvrzení o zdanitelných příjmech ze závislé činnosti, sražených zálohách na daň z těchto příjmů a daňovém zvýhodnění is the Czech Financial Administration's form 25 5460 (MFin 5460, vzor č. 33). The employer, as the payer of tax (plátce daně), issues it under § 38j odst. 3 of the Income Tax Act. The employee uses it for their own income tax return, for example when they had more than one employer or want to claim deductions the employer didn't apply.

Page 1 has the tax year and the employee, whether the employee signed the tax declaration (prohlášení) for the whole year or some months, then 14 lines: income accounted for and paid, the months, back pay for earlier years, the tax base, the tax advances actually withheld, monthly tax bonuses paid, employer contributions to retirement savings and private life insurance, the children claimed for the tax benefit, the employee's disability credit, the result of the annual reconciliation, and insurance premiums for a tax non-resident. Page 2 is the instructions.

FileIt asks for each line in whole crowns, adds up the tax base (line 5) and the total advance (line 8), and strikes through the wording that doesn't apply, as the form asks. The PDF is ready for the employer to sign by hand and hand over. FileIt doesn't send anything to the tax office.

Issued by: The employer (plátce daně), under § 38j odst. 3
For: One calendar year (zdaňovací období) of employment income
Amounts: Whole Czech crowns (v celých Kč)
Signature: The employer's or an authorised person's own handwritten signature
Edition: 25 5460 MFin 5460 – vzor č. 33
Pages: 2 (page 2 is the instructions)

Who needs to fill out Potvrzení o zdanitelných příjmech (25 5460)?

Czech employers and payroll staff issuing the yearly income certificate to an employee.
Employees who need it for their own income tax return (daňové přiznání), for example after changing jobs.
Foreign employees in Czechia: a date of birth goes in place of a Czech birth number, and line 14 covers tax non-residents.

When to use Potvrzení o zdanitelných příjmech (25 5460)

After the end of the tax year, for each employee who needs a certificate of that year's employment income.
Again, as a replacement, if a certificate already issued for the same year has to be corrected. The form asks for the date of the earlier one and the reasons in an attachment.

What you need before you start

The employee's name, birth number (or date of birth), address and postcode, and whether they signed the prohlášení for the year.
The payroll totals for the year: income accounted for, income paid by 31 January of the next year, back pay for earlier years, tax advances withheld and monthly tax bonuses paid.
Employer contributions to supplementary pension savings, pension insurance, private life insurance and long-term investment products.
The children claimed for the tax benefit, with their birth numbers and the months, and any disability credit.
The result of the annual reconciliation (roční zúčtování), if you did one.

What’s on Potvrzení o zdanitelných příjmech (25 5460)

The 2026 edition has 2 pages. FileIt asks for it in 7 parts:

The tax year and the employee (poplatník)Employer (plátce daně)
Income, advances and bonuses (lines 1 to 10)Employer (plátce daně)
11. Children claimed for the tax benefit (§ 35c, § 35d)Employer (plátce daně)
12. The employee's disability claimed as a tax credit (§ 35ba odst. 1 písm. c) to e))Employer (plátce daně)
13. Annual reconciliation (roční zúčtování záloh a daňového zvýhodnění)Employer (plátce daně)
14. Tax non-residentsEmployer (plátce daně)
The employer (plátce daně)Employer (plátce daně)

How to fill out Potvrzení o zdanitelných příjmech (25 5460), step by step

1 Header

The tax year, the employee's name, birth number, address and postcode, and whether the employee signed the declaration for the whole year or for some months. FileIt strikes through 'učinil' or 'neučinil'.

2 Lines 1 to 9

Total taxable employment income, the part paid by 31 January of the following year, the months it was accounted for, back pay for earlier years, the tax base (line 2 + line 4), the advances withheld on line 2 and line 4 income, their total, and the monthly tax bonuses paid.

3 Line 10

Employer contributions to tax-supported retirement savings products that were exempt for the employee: supplementary pension savings, pension insurance with a pension institution, private life insurance and long-term investment products.

4 Lines 11 and 12

Each child claimed for the tax benefit, with birth number, ZTP/P months, and the months claimed as the first, second, or third and further child. Then the months and degree of the employee's own disability credit.

5 Lines 13 and 14

Whether the annual reconciliation was done and its result: tax overpayment, underpayment, overpayment after credits, the tax bonus settled (+ or −) and the employee's pension and insurance contributions deducted. Line 14 is only for tax non-residents.

6 Employer

The employer's name, address and DIČ, who prepared it, a phone or e-mail and the date. The employer or an authorised person signs it by hand.

Common mistakes to avoid

Entering amounts with haléře. The form says whole crowns.
Filling in part 13 when the annual reconciliation wasn't done. Footnote 10 says to leave the rest empty.
Leaving both 'učinil' and 'neučinil' standing. The form asks to cross out the one that doesn't apply.
Forgetting to give the date of an earlier certificate when this one replaces it.

After you fill it out

Print the PDF and have the employer or an authorised person sign it by hand.

Give it to the employee. They attach it to their income tax return if they file one.

Keep a copy in your FileIt vault.

Fill out Potvrzení o zdanitelných příjmech (25 5460) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 74 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5460 form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Potvrzení o zdanitelných příjmech (25 5460) now — it’s free

Potvrzení o zdanitelných příjmech (25 5460): frequently asked questions

Who issues the Potvrzení o zdanitelných příjmech?

The employer, as the payer of tax (plátce daně), under § 38j odst. 3 of the Income Tax Act, as the instructions on page 2 say.

What if the employee has no Czech birth number?

Footnote 3 says that for foreign nationals without a Czech birth number you enter the date of birth instead. The same goes for children (footnote 9).

When are line 1 and line 2 the same?

The instructions say that if all the employment income was paid or received within 31 days after the end of the tax year, that is by 31 January of the next year, line 1 equals line 2.

How is the tax bonus in part 13 marked?

Footnote 12 says to mark an additional tax bonus with a plus sign and an overpaid bonus taken into account with a minus sign, and to cross out the wording that doesn't apply. FileIt does both.

Can I fill in 25 5460 with FileIt?

Yes. FileIt prints every line onto the official vzor 33 PDF, adds up lines 5 and 8 and strikes through what doesn't apply. The employer signs it by hand.

Official sources

Blank form (PDF), published by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5460: https://financnisprava.gov.cz/assets/tiskopisy/5460_33.pdf
Official instructions and guidance: https://financnisprava.gov.cz/assets/tiskopisy/5460_33.pdf
Edition shown on this page: 25 5460 MFin 5460 – vzor č. 33 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5460 or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.