Prohlášení poplatníka is a taxpayer's declaration to an employer, commonly called a "pink" declaration. Officially, it is form no. 27.
Signing Deadlines
- Sign it — no later than 30 days after starting work.
- After that — every year by February 15th.
- 🔴 Only with one employer per month. You cannot have it with two at the same time.
What It Gives You
It is through this declaration that the employer applies monthly discounts: a discount for the taxpayer of 2,570 CZK/month and tax benefits for children. No declaration — no monthly discounts.
🔴 What Happens Without It on a DPP
For a DPP (agreement on work performance) up to 12,000 CZK without the declaration, a withholding tax of 15% will be taken directly from the payment. The money is not lost — it is returned through a tax return, but next year and only if you file one.