Copy and paste the below code in your template.tpl.php file in theme folder
Change theme_checkbox with your theme-name for example your theme name is prohcj then change it to prohcj_checkbox
and add your html structure inside return value. Example need to add before checkbox follow below code.
function theme_radio($variables) {
$element = $variables['element'];
$element['#attributes']['type'] = 'radio';
element_set_attributes($element, array('id', 'name', '#return_value' => 'value'));
if (isset($element['#return_value']) && $element['#value'] !== FALSE && $element['#value'] == $element['#return_value']) {
$element['#attributes']['checked'] = 'checked';
}
_form_set_class($element, array('form-radio'));
return '<input' . drupal_attributes($element['#attributes']) . ' />';
}
Change theme_checkbox with your theme-name for example your theme name is prohcj then change it to prohcj_checkbox
and add your html structure inside return value. Example need to add before checkbox follow below code.
return '<span><input' . drupal_attributes($element['#attributes']) . ' /></span>';