Certificate of Taxable Income: What It Is Used For and How to Obtain It

Quick Overview

• What is the purpose of a taxable income statement? It documents income from employment, withholding taxes, tax credits, and other information needed to calculate your tax liability.
• Who issues it? Every employer from whom you received income from employment.
• When does the employer issue the income statement? Upon your request, no later than 10 days after you submit it.
• When do you need it? Most often as proof of income for your tax return or for the annual tax settlement with your most recent employer.
• Where can you find a template? The Financial Administration publishes the current forms. There are separate certificates for income taxed by advance tax and for income taxed by withholding tax.

If your employer has not issued the certificate, has included incorrect information in it, or if you are unable to meet your tax obligations because of it, we will help you choose the correct course of action and prepare a written request to your employer.

What is a taxable income statement, and why is it so important?

A taxable income statement is an official document issued by an employer to an employee that summarizes all of the employee’s income from employment for a specific period (most often a calendar year). Although this document may seem unremarkable, it is of crucial importance, particularly when filing your tax return and annual tax settlement; some institutions may also accept it as supplementary proof of income. Thanks to this statement, you’ll know how much you earned during the period in question, what tax withholding your employer deducted, what contributions (social security and health insurance) were made, whether you signed a tax declaration, and what deductions or tax benefits were taken into account.

Its main use is for annual tax reconciliation or when filing a tax return —especially if you have multiple employers or earn additional income through other means. It is also required by people applying for a loan, a mortgage, or registering with the employment office.

In practice, it is often confused with a wage statement or pay stub, but in reality, it is a completely different document, the form and content of which are precisely defined by law.

Who Issues the Confirmation and Who It Is Intended For

The certificate of taxable income from an employer is issued by the entity that paid you wages for employment during the given period. Typically, this is your primary or secondary employer. If you had multiple jobs during the year, you must request a certificate from each of them. This is because each employer is responsible for the accuracy of the information only in relation to their own employment relationship.

The recipient is always the employee. This applies even in cases where the employment relationship has already ended. Even after the employment relationship has ended, your former employer has a legal obligation to issue you a certificate if you request one. This obligation arises particularly if you file your own taxes, for example, due to multiple sources of income.

The confirmation of taxable income from employment applies only to income under Section 6 of the Income Tax Act —that is, for example, wages, salaries, compensation under employment agreements, income in kind, or reimbursements.

Employers sometimes refuse to issue the certificate or fail to do so in a timely manner. If the employer does not issue the certificate within 10 days of the verifiable delivery of the request, send them a written reminder and then contact the tax authority. Keep the request and proof of its delivery for your records.

When is the confirmation issued, and what if the employer fails to issue it?

A confirmation can be requested at any time after the end of the period for which the employee was paid or had their income settled. Employees most often request it at the beginning of the year when they are filing their tax returns or annual tax settlements. If an employee meets the legal requirements, they may ask their most recent employer for an annual settlement of advance payments and tax credits. However, simply signing the tax declaration does not mean that the employer will automatically perform the annual settlement.

The annual tax settlement and the income statement are particularly relevant when an employee has had multiple employers throughout the year. The employee then submits certificates from previous employers to their most recent employer. Otherwise, the certificate serves as one of the main supporting documents for the tax return.

If an employer refuses to issue the certificate or intentionally delays doing so, this constitutes a breach of duty. In such a situation, the employee has the right to contact the tax office, which may impose a fine on the company. The labor inspectorate can also provide assistance.

What does a taxable income statement include?

This document is not merely a list of earnings. It contains a wide range of important information that affects the calculation of taxes, tax credits, and any refunds.

The specific items vary depending on the form used and whether the income was taxed through advance payments or withholding tax. The certificate typically includes, in particular:

• the total of reported and paid income from employment,
• information relevant to the calculation of the tax base,
• the amount of advance tax or withholding tax deducted,
• information regarding the signed tax declaration,
• any tax credits and tax benefits claimed,
• and, if applicable, information regarding the annual tax settlement.

Each item has a precisely defined structure, as specified in the form issued by the Financial Administration. All amounts must match what you actually received, so it is a good idea to check the document carefully.

What should you check before using the confirmation?

Before using the confirmation as a basis for your tax return or annual tax settlement, first verify:

• whether your personal information and the tax period are listed correctly,
• whether the statement includes all income from that employer,
• whether the income amounts match your pay stubs and the amounts deposited into your account,
• whether the amounts of withheld tax or withholding tax are correct,
• whether the claimed deductions and tax benefits are listed correctly,
• whether the document is signed by an authorized person.

If any information is incorrect, ask your employer to correct it before you file your tax return. The corrected confirmation must state that it replaces the previously issued document.

The form can be filled out by hand, electronically, or using the electronic version in accounting systems. The confirmation must be properly completed and signed by the taxpayer or a person authorized to sign. A stamp alone is not a legal requirement for the document’s validity.

How do I obtain the confirmation?

Obtaining a confirmation of taxable income from your employer is technically simple—all you have to do is ask for it. The format of the request is not prescribed by law, but it is recommended that you do so in writing (by email, via a data box, or in person).

Don’t underestimate the importance of the form of the confirmation, because an informal screenshot of your pay stub won’t be sufficient. Always keep a copy of the request and the date it was submitted so that, if necessary, you can address any delays or the employer’s reluctance through official channels.

From experience: A common problem isn’t outright refusal, but rather a request sent only by phone or to a former HR representative’s inactive email address. The employee is then unable to prove when the ten-day period began. Therefore, we recommend submitting your request in writing and keeping proof of delivery.

How to Request a Taxable Income Statement

You can sendyour request by email, through a data box, or by certified mail. Include your name, date of birth, the period for which you are requesting the confirmation, and the address or email address where you would like it delivered. Keep proof of delivery to demonstrate when the ten-day period began.

The content of the request might read as follows:

I am requesting a certificate of taxable income from employment for the period from [ month and year] to [ month and year] pursuant to Section 38j(3) of the Income Tax Act. Please send it to [ address or email].

If you are looking for a template for a certificate of taxable income, always use the current form published by the Financial Administration; as a rule, the employee does not fill out the certificate itself, but only the request for its issuance.

When do you need a taxable income certificate?

A taxable income statement is not just a requirement. It is a document without which you simply cannot proceed in many situations in life. You will typically need it when:

• Filing a tax return —for example, if you have multiple employers, run a business, rent out property, or have income from abroad.
• Applying for a mortgage or other loan —the bank may accept the certificate as one of the required documents, but often requires its own form or account statements.
• Dealing with government agencies or a bank —the confirmation can serve as supplementary proof of income. However, for unemployment benefits, your employer issues a different, special confirmation, and banks often require their own form.
• Changing jobs —a new employer often needs information about your income and tax credits.

It may sound trivial, but every year hundreds of people run into unnecessary problems because they put off requesting the confirmation. According to Section 38j(3) of the Income Tax Act, an employer must issue the certificate no later than 10 days after the employee submits the request. Even so, it’s not worth putting off the request. If the employer is late or if incorrect information needs to be corrected, you may not have enough time to prepare your tax return.

This is particularly complicated with former employers—if you are no longer in contact with them, the process of obtaining the confirmation can be lengthy. Therefore, here’s a simple tip: always request it immediately after your employment ends.

What if I’m self-employed?

The confirmation of taxable income from employment applies only to employees. If you are self-employed, you will not receive this document from anyone. Instead, you must submit a statement of income and expenses or, if applicable, a tax return with attachments.

If you combine self-employment with a job, you must have a certificate from your employer as well as your own income and expense statement as a self-employed person. For contract work and short-term positions, withholding tax may apply, which you handle differently than regular advance payments.

If you have multiple employers during the year, you must obtain a confirmation from each of them. The tax office expects complete information on all income—there is no single “summary document.”

Therefore, a self-employed person does not have a standard template for a taxable income statement that they would issue to themselves. For tax purposes, they document their income through tax records, accounting records, or income records, and subsequently file a tax return. Reports for the Czech Social Security Administration and the health insurance company are separate documents.

What are an employer’s obligations?

The obligation to issue a statement stems directly from the Income Tax Act. According to the Act, an employer must provide an employee with a statement confirming the amount of income, withheld tax payments, and the information needed for the tax return.

The employer is responsible for the accuracy of the information. If the employer provides incorrect information, they must issue a corrected statement. Nevertheless, the employee should not ignore the error, as they are personally responsible to the tax authority for the accuracy of their tax return. Therefore, it is essential that the document be prepared carefully and accurately.

The employee has the right to review the statement and request a correction, and the employer is obligated to correct any errors. This is not a unilateral declaration but a document that affects the employee’s legal and tax status.

A typical real-life example: An employee received a certificate that omitted part of the income paid after the termination of employment. The employee discovered the discrepancy by comparing the certificate with pay stubs and bank statements. Therefore, before filing his tax return, he asked his former employer for a new, corrected certificate.

Not sure whether the error in the statement is merely a technicality or could affect the amount of your tax liability? Have a lawyer review the situation before you file your tax return.

Summary

A taxable income certificate is an official document that an employer issues to an employee primarily as supporting documentation for a tax return or annual tax settlement. Upon request, the employer must issue it within 10 days at the latest, even after the employment relationship has ended. If you worked for multiple employers throughout the year, you’ll need a certificate from each one. Before using it, check your personal information, the tax period, the amount of income, any withholding payments or taxes, and any deductions or tax credits claimed. If there are any discrepancies, ask your employer for a corrected certificate. Banks and government agencies may require their own form to verify income, so the taxable income certificate cannot automatically be used for every purpose.