We will now show you how to process the annual tax settlement in ABRA Flexi and what to do when an employee is claiming deductions for which they have provided supporting documentation (e.g., interest on a housing loan).
Tax and Tax Benefit Calculation Form
The Tax and Tax Benefit Calculation form can be found in the menu under Employees – Print Outputs – For the Tax Office – Tax and Tax Benefit Calculation.
In the Person field, select the employee and the year for which the annual settlement is being processed. This example uses the year 2024; the form for the following year is not yet available in Flexi (it is always added at the beginning of the year, so if the total income field is not yet populated, do not worry — always check that your version of Flexi is up to date).
In the Target file field, select the path where the completed form should be saved.
This is otherwise a standard form. The first and third columns are non-editable; the middle column is used for data entry — for example, when processing payroll for an employee who also works for another payer. For details on whether a particular deduction can be claimed, refer to Act No. 586/1992 Coll. on Income Taxes (the relevant sections are indicated next to the corresponding rows).
Income received or paid by 31 January – filled in automatically based on the payroll update
Value of non-monetary benefits – blood donations, gifts to municipalities and regions, etc., pursuant to Section 15(1). – enter the total value in the middle column
Loan interest – interest on building savings loans, mortgage loans, etc., pursuant to Section 15(3) and (4) – enter the total value in the middle column
Contributions paid by the taxpayer for tax-supported products
Pension insurance with state contribution
Supplementary pension savings
Pension insurance with a pension insurance institution
Private life insurance
Long-term investment product
Long-term care insurance
Total non-taxable amounts – filled in automatically
Tax base reduced by non-taxable amounts (rounded down to the nearest hundred CZK)
Calculated tax – filled in automatically based on the tax base
Tax credit pursuant to Section 35(4) of the Act for a stayed enforcement
Letter a) basic personal tax credit
Letter b) spouse tax credit
Letter c) basic disability tax credit
Letter d) extended disability tax credit
Letter e) tax credit for holders of a ZTP/P card
Total tax credits pursuant to Section 35(4) and Section 35ba(1) of the Act
Tax after credits (amount must be >= 0)
Total tax advances actually withheld (after tax credits)
Surplus (mark +) if line 22 > 21 / Shortfall (mark –) if line 22 < 21
Child tax benefit – total entitlement
Child tax benefit – tax credit portion
Child tax benefit – tax bonus (line 24 – line 25)
Settlement of tax advances after credit – tax after credit (line 21 – line 25)
Settlement of tax advances after credit – difference in tax after credit (line 22 – line 27)
Settlement of monthly tax bonuses – monthly tax bonuses paid by all payers
Settlement of monthly tax bonuses – difference in tax bonus (line 26 – line 29)
Compensation of resulting tax and bonus differences – Settlement surplus (positive amount)
Settlement surplus (from line 31): a) overpayment of tax after credit
Settlement surplus (from line 31): b) additional tax bonus payment
Processing a Tax Overpayment or Additional Tax Bonus Payment
To enter a tax overpayment or additional tax bonus payment, use the payroll component for tax overpayment or underpayment from the annual settlement. Go to Employees – Payroll Update, open the specific employee's record, navigate to the Tax tab, and click the New button:
Then select the Payroll Component – TAX OVERPAYMENT (UNDERPAYMENT), or search for this component using the magnifying glass icon:
In the Amount field, enter the tax overpayment amount determined in the form on the last line (line 31), and check the user-defined amount override checkbox:
Save the record and recalculate the payroll. The tax overpayment will then be visible on the payslip in the Tax section:
