Deferred income in the ABRA Flexi application.
Deferred income is income received after the end of employment.
Types of deferred income
1 - Income after the end of employment (e.g. bonus payments)
2 - Wage compensation for invalid termination of employment – social insurance (PPV) does not continue
3 - Wage compensation for invalid termination of employment – social insurance (PPV) continues
4 - Annual tax settlement after the end of employment
5 - Income after the end of employment + Annual tax settlement after the end of employment
6 - Wage compensation for invalid termination of employment + Annual tax settlement after the end of employment
For the time being, Flexi will support deferred income type 1 only.
Types 2, 3, and 6 are not supported by Flexi (and there are currently no plans to support them).
Based on the statement from the Financial Administration (FS) below, Flexi will not support type 4 in 2026 either.
Type 5 will behave as type 1 in 2026 – it will be reported as such in the Monthly Report.
Financial Administration statement on reporting annual tax settlement results in 2026: https://financnisprava.gov.cz/cs/financni-sprava/novinky/novinky-2026/sdeleni-fs-cr-vykazovani-rocniho-zuctovani
For scenarios that would qualify as type 4 for the Monthly Report (MH) in 2026, we recommend not selecting these employment relationships for the Monthly Report at all.
The document "JMHZ Submission Rules and Related Processes" covers deferred income in combination with ZMR and DPP, and with ZMR and DP. This concerns cases where the threshold was not reached before the end of employment but is exceeded once the deferred income is added. These cases are not yet handled by Flexi and will be addressed at a later stage.
Available resources:
Subsections of the document JMHZ Submission Rules – Deferred Income
JMHZ Submission Rules and Related Processes
Deferred income example
Employment relationship 1-STANDARD – start date 01.01.2024, end date 31.03.2026, active until 30.04.2026
In April, a bonus of CZK 19,500 was paid out.
It is necessary to configure the Employment Relationship Settings in HR from 01.04.2026 and enter the ELDP code 1P+.
When generating the monthly report, Flexi will automatically populate field 10548 Deferred Income Type – 1, field 10537 ELDP Month – 3, and field 10538 ELDP Year – 2026.