With the arrival of 2021, it is necessary to ensure that the form, the Declaration of the taxpayer liable to personal income tax from dependent activities is signed by employees who wish to claim tax allowances in terms of the new year. The 2021 is a year of the tax revolution. There is a significant reduction in the tax burden due to the abolition of the super-gross salary and the introduction of a rate of 15% of the gross wage. The increased rate of 23% will in fact replace the existing solidarity surcharge. It will apply to income above 4 times the average gross wage, which corresponds to 141,764 CZK for next year.