Ron ztovn dan z pjm ze zvisl innosti za rok 2025 Rindov Iva, Rohlkov Jana (2026)

This Czech-language publication offers a comprehensive, practical guide to the annual settlement of income tax from employment, with particular emphasis on important changes for 2025 and 2026. The 30th edition addresses changes in legislation and real problems encountered by payroll accountants, drawing on specific questions and situations dealt with during 2025. It covers the new unified monthly employer report, common payroll software errors, child tax benefits and changes to the conditions for continuous preparation for a future profession from 1 October 2025, taxation of electric vehicles, current rules for retirement savings products and changes to the taxation of employee shares. A dedicated section contains more than 70 practical questions and answers. The publication guides readers through the entire annual settlement process, from the employees application and document checks to the employers correct procedure and settlement with the tax administrator, using a clear structure, illustrative examples and answers to real-life problems.