According to information from the Financial Administration , it is necessary to distinguish between pension insurance contracts concluded before the end of 2023 and those concluded from 1 January 2024 onwards, as the Certificate of Taxable Income states that "only contributions to products where the contract was concluded on or after 1 January 2024 and which were exempt from tax pursuant to Section 6(9)(m) of the Income Tax Act are to be entered on line 10 of the Certificate. The exception applies to contributions to private life insurance, where contributions relating to contracts concluded before 1 January 2024 must also be reported."

For employer pension insurance contributions to be displayed correctly on the Certificate of Taxable Income from Employment form, the wage components PŘÍSP.PEN.POJ.DOPL.%, PŘÍSP.PEN.POJ.INST.%, PŘÍSP.PEN.POJ.STAT %, PŘÍSP.PEN.POJ.DOPLŇ, PŘÍSP.PEN.POJ.INSTIT, PŘÍSP.PEN.POJ.STAT, PENZIJ. POJ. DOPLŇ., PENZIJ. POJ. INST., PENZIJ.POJ.STAT must contain only contributions relating to contracts concluded on or after 1 January 2024. If these components are used for contracts concluded before 1 January 2024, they must be changed to the newly added components (PŘÍSP.PEN.POJ.DO.23, PŘÍSP.PEN.POJ%.DO.23, PENZIJ. POJ.DO 23), the calculation of already processed payrolls must be cancelled and payrolls must be recalculated, and liabilities may need to be regenerated.

Changing a standing wage component

Cancelling the calculation and recalculating payroll

Regenerating liabilities

Pay slip

To change a standing wage component, go to the Employees - HR menu and open the Standing Wage Components tab. Here, select one of the following components depending on whether the employer's contribution is fixed or percentage-based, or whether it is an employee contribution:

PŘÍSP.PEN.POJ.DO.23

PŘÍSP.PEN.POJ%.DO.23

If the employee contributes on their own behalf, the new component PENZIJ. POJ.DO 23 can be found in the Employees - HR section on the Deductions tab:

Payroll recalculation is then performed in the standard way via the Employees - Payroll Update menu. For the employee affected by the pension insurance change, simply click the Cancel Calculation button:

It is not sufficient to simply recalculate the payroll or run the payroll calculation again — the payroll must first be cancelled and only then recalculated in the next step; otherwise the new components will not be applied.

If liabilities have already been generated, they must also be regenerated. If the liabilities have already been added to a payment order, they must first be removed from the order before they can be regenerated.

It is not necessary to delete the original liabilities — simply run the liability generation in payroll update again and the system will ask whether you wish to regenerate the existing liabilities:

The new wage components can be found on the pay slip in the standard way, as shown in the screenshot below:

Flexi monitors the CZK 50,000 limit on employer contributions, and if this limit is exceeded, the amount will appear in the non-taxable items section.