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Annual calendar for the HR expert

A practical resource that brings together key HR deadlines and important employer obligations in one place.

Annual overview

Key highlights

January Overtime February Art. 73 statements March Disability quotas April Declarations June Employment record books September Employment files October Annual payroll closing preparation November Payroll calendar December Payroll closing

Month 01

January

A strong start to the year, with a focus on overtime, remaining paid annual leave, the right to equal pay and the declaration under Art. 55.

Procedure

Overtime reporting

Deadline By 31 January of the following year

Submission To the Labour Inspectorate Directorate – in person, via the e-Portal of the General Labour Inspectorate Executive Agency, by e-mail or by post/courier

Focus Overtime reporting worked by employees during the calendar year

Notification

Remaining paid annual leave

Deadline Annually, by 31 January

Procedure Written notification of employees regarding the remaining leave and the procedure for using it

Limitation period 2 years, counted from the end of the year for which the leave is due

Employee information

NEW

Right to equal pay

Status Pending / expected after the implementation of Directive (EU) 2023/970

What Employees are informed of their right to equal pay and access to information about pay levels

Format In writing

Declaration

Declaration under Art. 55 of the Personal Income Tax Act

Who submits Enterprises and self-insured persons paying income, as well as individuals obliged to pay advance tax on certain income

Deadline By the end of the month following the reporting period

Submission For enterprises and self-insured persons – electronically via the NRA e-Portal For individuals – on paper or electronically

Month 02

February

A month for tax statements and timely submission of information about income paid to individuals.

Statement

By 28 February of the following year

Art. 73, para. 1 of the Personal Income Tax Act

Content Income from civil contracts, rent, copyright and licence royalties, fees, dividends, liquidation shares and other taxable income

Submission Only via the NRA e-Portal with a Qualified Electronic Signature or Personal Identification Code

Statement

By 28 February of the following year

Art. 73, para. 6 of the Personal Income Tax Act

Content Taxable income from employment relationships, as well as certain non-taxable income

Examples Food vouchers, daily business travel allowances above the limits, and social expenses for supplementary voluntary insurance and Life insurance

Submission Only via the NRA e-Portal with a Qualified Electronic Signature or Personal Identification Code

Month 03

March

Focus on quotas for people with permanent disabilities and compliance with the obligations under the Persons with Disabilities Act and its Implementing Regulations.

Quotas

Hiring people with permanent disabilities

Regulation Art. 38, para. 1 of the Persons with Disabilities Act

For whom Employers with 50 or more employees

Quota 50–99 employees → minimum 1 person 100 or more employees → 2% of the average headcount

Compliance

Process implementation

By 31 January The employer prepares a list of job positions for people with disabilities

By 31 March Initiates the process of meeting the quota

Alternatives Through the Labour Office Employment intermediaries

Month 04

April

A more intensive month with several separate obligations: annual tax returns, declaration under Art. 15 of the Health and Safety at Work Act and statement under Art. 73a, para. 5.

Declaration

Annual tax return under Art. 50 of the Personal Income Tax Act

For whom Individuals with income from non-employment relationships, rent, freelance professions, sole trader/self-insured activity, sale of property, income from abroad, dividends, gains from virtual currencies, etc.

Deadline From 10 January until the end of April of the following year

Submission Via the NRA e-Portal with a Qualified Electronic Signature / Personal Identification Code or on paper at an NRA Territorial Directorate

HSWA

Declaration under Art. 15 of the Health and Safety at Work Act

Obliged persons Employers who hire employees for the first time, as well as in the event of a change in circumstances

Deadline By 30 April for the previous calendar year

Submission Via the e-services portal of the General Labour Inspectorate Executive Agency or in person at the Labour Inspectorate Territorial Directorate

Statement

Art. 73a, para. 5 of the Personal Income Tax Act

Obliged persons Employers who have paid employment income to individuals who are residents of another EU Member State

Deadline By 30 April of the following year

Submission Electronically via the NRA e-Portal

Month 06

June

Focus on employment record books and the proper completion of the related administrative actions.

Administration

Finalizing employment record books

Obligation One-off employer obligation in 2026

What Finalizing employment record books for all employees with a final entry as of 01.06.2025 and chronological recording of all changes

Deadline By 01.06.2026

Month 09

September

Review and update of employee personnel files.

Statement

Inventory of employee personnel files

Administration Review of required documents from employees

Specification Review of Territorial Expert Medical Commission (TEMC) decisions provided by employees, including the validity periods of the decisions; Review of income certificates under Art. 45, para. 1 of the Personal Income Tax Act, provided by newly hired employees during the current calendar year.

Month 10

October

Start of preparation for the annual payroll year-end closing

Payroll

Preparation for year-end closing

Specification A key month for organization and smooth transition through all stages of the annual payroll year-end closing, planning, and coordination of the payroll calendar for the following year

Reminder Don’t miss the special edition of the Sb webinar on this topic.

Month 11

November

Annual Activities Requiring Special Attention

Payroll

Key dates in the new payroll calendar

Specification Final approval of the payroll calendar for the following year

Employee Tax

Preparation for tax relief

What Children, TELK and other applicable reliefs, including voluntary insurance

Benefit Accurate and timely processing with the payroll for December

Link For convenience, use our platforms Sb Tax Relief and Sb Income Certificates

Month 12

December

The final month, focused on payroll processes and Sb solutions for tax relief and income certificates.

Payroll

Annual payroll closing

Specification The main employer performs the annual reconciliation of the advance withheld and due personal income tax for each employee

Deadline Annually with the payroll for December

Reminder Coordinate all critical data before the final payroll runs

Employee Tax

Final review and application of tax reliefs

Specification Final corrections to the data for tax reliefs

Deadline Cut-off date for December

Payroll

Preparation of additional data

Specification For daily business travel allowances and food vouchers

Legal framework Food vouchers up to EUR 102.26 Daily business travel allowances above EUR 511.29

Working days, non-working days and HR obligations

Calendar for 2026

A month-by-month overview of working days, working hours, non-working days and the HR tasks and deadlines highlighted in the sections above.

Do you need support with implementing the HR calendar?

With the HR Assistance service, you receive professional support when your team needs additional capacity or expertise with ongoing HR processes.

Whether it is related to documents, absences, employment administration, employee support or HR representation before institutions, Sb can support you throughout the year.

HR SOLUTIONS

Additional solutions for HR processes

Practical solutions supporting HR teams in collecting information and organizing key processes.

Sb Tax-Relief

Electronic form for tax relief for children and children with disabilities. With Sb Tax-Relief you can complete your tax relief declarations in just a few clicks! Your employees can fill them out entirely digitally using Sb’s electronic form for child tax relief.

Learn more >>

Income Certificates

With the Sb Income Certificates module you can easily collect the required certificates from previous employers for employees who joined your company during the current year. It is part of the Sb WebTools platform and will help you collect the necessary information from people who started working at your company during the current year.

Learn more >>

Questionnaire