Reporting the employment of early retirement pension beneficiaries to the Czech Social Security Administration

Hlavní informace

Employers taking on or already employing an early retirement pension beneficiary who has not reached retirement age and is covered by pension insurance are obliged to report this fact to the Czech Social Security Administration as the pension payer.

By reporting the employment of early retirement pension beneficiaries to the Czech Social Security Administration, you are complying with your statutory obligation. This document gives the Czech Social Security Administration information on the performance of gainful employment by beneficiaries of an early retirement pension, to the extent that this constitutes participation in the insurance scheme and thus means no longer meeting the conditions for receiving further payments of this pension.

Týká se vás to pokud

Your employer has an obligation to report to the Czech Social Security Administration if a new or permanent employee who is a beneficiary of an early retirement pension begins to perform gainful employment with the employer before reaching retirement age to the extent that this constitutes participation in the insurance scheme and thus means not meeting the conditions for receiving further payments of that pension.

The early retirement pension is not payable until retirement age if you are gainfully employed or receive unemployment or retraining benefits.

The employer's reporting obligation cannot be fulfilled by submitting the pension insurance record sheet of the early retirement pension beneficiary (for more information on this, see the ‘Submission of the pension insurance record sheet to the Czech Social Security Administration’ service)

Kdy službu řešit

The employer is obliged to report the employment of an early retirement pension beneficiary within 8 days of becoming aware of this fact.

Vyřízení služby

Co potřebujete pokud službu řešíte

In order to fulfil this reporting obligation, the employer must send the Czech Social Security Administration the prescribed form ‘Report of employment of an early retirement pension beneficiary’, available on the ePortal of the Czech Social Security Administration.

The report of employment of an retirement pension beneficiary must be signed by the person responsible at the employer and must also contain the following mandatory details:

• last name of the pensioner,
• first name of the pensioner,
• birth registration number of the pensioner,
• place of residence of the pensioner,
• date on which the pensioner entered into employment, or date on which the fact giving rise to the reporting obligation occurred,
• signature of the pensioner.

The pensioner’s reporting obligation is also considered to have been fulfilled when the employer files a complete and timely report with the form containing the pensioner’s signature. The report should therefore also be presented to the pensioner to be signed.

Kde a jak službu řešit

The employer must send the duly completed ‘Report of employment of an early retirement pension beneficiary’ form by post directly to the following address:

Czech Social Security Administration

Křížová 25

225 08 Prague 5

If the employer, by misreporting or failing to file a report, causes the pension to be granted unjustly or at a higher rate than was due, the employer is obliged to reimburse the amounts wrongly paid.

Kolik budete platit

A fee is charged for reports sent by post, in accordance with the relevant Czech Post price list.

Doplňující informace

Jaký má služba benefit

Reports sent by employers on the employment of early retirement pension beneficiaries are indispensable for the Czech Social Security Administration, as this is how the Administration finds out about non-fulfilment of the conditions for entitlement to an early retirement pension.

Možnosti odvolání

N/A