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SK Monthly Tax Overview (Prehľad)

The monthly overview of income-tax advances withheld from employees and the child tax bonus paid, generated from the month's payslips as XML for the Slovak financial administration.

What it is for

Every Slovak employer that withholds income tax from wages files, each month, a Prehľad o zrazených a odvedených preddavkoch na daň (overview of withheld and remitted tax advances) with its tax office. This module builds that overview from the payslips of the month and exports it as XML in the Finančná správa's own format, ready to upload to its portal.

It works with either payroll engine — Odoo Enterprise payroll or the OCA payroll app — because it reads only what both put on a payslip (see the Slovak payroll family). The annual counterpart is l10n_sk_hr_payroll_annual_tax_report. The screens, states and XML checks it shares with the other payroll returns come from l10n_cssk_payroll_declaration_base.

Legal background

References are to the Income Tax Act (zákon o dani z príjmov). Statutory terms are given in Slovak.

• The obligation. An employer that is a platiteľ dane must submit a prehľad of the tax advances it withheld and remitted from employment income it paid out, and of the zamestnanecká prémia, the daňový bonus and the daňový bonus na zaplatené úroky, for the past calendar month — § 39 ods. 9 písm. a).
• The deadline. The prehľad is filed by the end of the calendar month for the previous calendar month — § 49 ods. 2. The overview for October is therefore due by 30 November.
• Remitting the advances. Separately from the overview, the advances, reduced by the child tax bonus, must be remitted no later than five days after the day the wage is paid out — § 35 ods. 6. This module does not create that payment.
• The child tax bonus (daňový bonus) itself is set by § 33; the payroll computes it, this module only reports what the payslips paid.

Setting it up

• DIČ of the company. Fill in DIČ (the 10-digit tax identification number) on the company. Generation stops with an error until it is there.
• Company address, phone and e-mail go into the header of the overview. The house number is taken from the end of Street (Hlavná 12, Hlavná 1141/11); Street2 is used only when it holds nothing but a number — a building, a floor or a c/o line there is never filed as the house number.
• Bank account. The first bank account of the company's partner is written into Part III as the account for a refund. It is required when you request one (see Claiming the bonus difference back).
• The form vintage Monthly tax overview 2026 (valid from 1 January 2026) is installed with the module and selected automatically. It is listed under Payroll Declarations → Configuration → Declaration Versions.

Filing a month

Payroll Declarations → SK monthly tax overview, then New.

1. Choose the Year and Month. Payment Date is the payout date reported on row 01; it defaults to the last day of the month if left empty.
2. Leave Correction Type on Regular for the ordinary filing.
3. Click Generate. The module collects every payslip of the company whose period falls within the month and that is not cancelled — drafts included — sums the rule totals, renders the XML and validates it against the official schema prehlad2026.xsd. If any of this fails, nothing is attached and the error says why.
4. The XML appears in Xml Attachment and the state becomes Generated. Download it and upload it to the Finančná správa portal yourself.
5. Click Mark Submitted once filed. The filed copy is kept in Filed XML and Filed history, and the record is locked; Reset to Draft unlocks it for regeneration while keeping the filed copy.

The list of employees on the form shows who contributed to the figures and their gross wage; the overview itself is employer-level only and carries no per-employee data.

What goes onto the form

Rows 01a, 01b, 02, 03, 06, 07 and 08b, rows D–F of Part II and the Part III requests to remit the employee premium or the interest bonus are left empty or zero. The request to remit the child bonus is filled only when you ask for it — see below.

Claiming the bonus difference back

Row 05 may carry the child tax bonus only up to the withheld advances (row 04). Whatever the company paid beyond that came out of its own money and appears in Part II, row C. The official instructions allow two ways to get it back: deduct it from the advances of the following months, or ask the tax administrator to pay it out with the request in Part III — filed after the end of a calendar quarter, in the overview for its last month, for all three months together.

In the overview for March, June, September or December, tick Request refund of the child tax bonus difference before generating. Part III then carries the request with the sum of row C over the quarter's three months, each recomputed from that month's non-cancelled payslips. The company needs a bank account for the refund; generation stops without one. The tick cannot be set on any other month. Leave it off to deduct the difference later instead; the file is then unchanged.

Corrections

The overview accepts two kinds of filing: riadny and opravný. Set Correction Type to Corrective to produce an opravný prehľad. The module refuses to generate a corrective overview unless a regular one for the same company, year and month is already marked submitted. A dodatočný or cancelling overview cannot be produced.

Limitations

• Check the figures before filing. The schema check proves the shape of the file, not that the amounts are right. No overview produced by this module has been confirmed by a live submission; reconcile the first one by hand.
• Draft payslips count. Every non-cancelled payslip of the month is included. Confirm or cancel the payslips before generating.
• Payslips are taken by their period, not by the payout date the law speaks of. A wage for September paid in October is reported for September.
• Row 01 carries one payout date. If the month's wages were paid on several dates, the rows per date must be split by hand.
• Deducting the bonus difference later is not automated. When you do not request a refund, nothing carries row C into the following months; reduce their payment of advances yourself. Row 08 never goes negative.
• The zamestnanecká prémia, the bonus on mortgage interest (§ 33a) and the corrections from the annual reconciliation (rows 02 and 03) have no source in the payroll and must be added by hand.
• The legal form element of the header is the Právna forma recorded on the company's contact by l10n_sk_trade_registry; without that module, or with the field empty, the element stays empty.
• The opravný overview leaves the date the correction was discovered (dátum zistenia) empty.
• The form vintage is picked by today's date, not by the period; an overview for a 2025 month is produced on the 2026 vintage.
• Nothing is sent to the authority: Mark Submitted only records that you filed it.