Submission of the pension record sheet

Main information

Submitting a pension record sheet is one of the most important obligations employers have in the implementation of pension insurance.

Record sheets of members of the Ministry of Defence’s armed forces are submitted by their employers to the Social Security Department of the Ministry of Defence (hereinafter the ‘MoD Social Security Department’).

A record sheet will be kept for each person for each calendar year.

There is therefore always a new pension record sheet for each new calendar year.

The record sheet is kept from 1 January of the calendar year or from the date on which the person starts paying into the pension insurance if that date is after 1 January. The record sheet is kept until 31 December of the calendar year or the date on which the person ceases to pay into the pension insurance if that date is before 31 December.

If the employment ends before 31 December but it is certain that the person will re-enter employment with the same employer within three months and in the same calendar year, the record sheet does not have to be submitted and can be continued on the earlier record sheet.

The employer must enter the following on the pension record sheet:

• employer identification details,
• name, surname, maiden name if applicable, date and place of birth, place of permanent residence and birth number of the citizen,
• type of gainful activity,
• period of participation in a pension insurance scheme
• the pension insurance period,
• the basis of assessment for social security contributions and state employment policy contributions,
• periods that are excluded from the calculation of the pension when determining the personal basis for assessment,
• periods which, from the date of attainment of the age required for entitlement to an old-age pension, are not regarded as gainful activity for the purposes of increasing the percentage of the old-age pension.

The employer must enter these details in the pension insurance record sheet for each calendar year after the financial statements, but by no later than 30 April of the following calendar year.

If the person stops paying into the pension insurance before 31 December of the calendar year, these details must be entered within one month after the final income statement, but by no later than 31 January of the following calendar year.

This applies to you if

You are the employer of a person who is a member of the Ministry of Defence armed forces and who is covered by pension insurance in a calendar year.

You are obliged to submit pension record sheets for that person to the MoD Social Security Department.

When to use this service

As an employer, you are obliged to submit the pension record sheet:

• within 30 days from the date of entry of the data in the record sheet (see ‘This applies to you if’),
• within 30 days from the date on which the records cease,
• within eight days from the date of receipt of the request from the social security authority,
• upon the death of an employee, at the request of the social security authority within the time limit specified,
• upon the death of an employee within three months of the date of death (if the employer has not already submitted the record sheet following a request from the MoD Social Security Department).

Vyřízení služby - elektronicky

What you need if you are using this service

In order to comply with the employer's obligation to submit pension record sheets, the employer must send the record sheets to the MoD Social Security Department in the form of a data message, in the format, structure and form specified by this department.

The list of permitted formats of data message attachments is set out in Decree No 194/2009 on determining the details of the use and operation of the data box information system, as amended, which can be found in the article ‘Legislation and important documents’.

Although data mailboxes allow the transfer of many different types of files, this does not mean that every recipient is equipped with the software to process them. For general submissions to the authorities, we recommend using attachments in common formats such as PDF. Submit electronic forms in the formats expected by the competent authority to ensure smooth subsequent processing. If the authority receives an attachment that it is unable to open, it should inform the sender of the message of this fact and ask the sender complete the submission in a format that can be processed by the authority.

Where and how to solve this service

The employer sends the pension record sheet in the prescribed form, structure and format for electronic submission by data message to the designated data box of the Ministry of Defence’s Social Security Department (ID: gy2erfw).

Contact details can be found on the Ministry of Defence website.

Vyřízení služby - osobně

What you need if you are using this service

The employer can send the pension record sheet by post or hand it over in person in paper form on the prescribed form.

Where and how to solve this service

As an employer, you can provide a pension record sheet in paper form:

• by post directly to the address of the MoD Social Security Department,
• by handing it over in person at the MoD Social Security Department.

Social Security Department of the Ministry of Defence of the Czech Republic

 Contact details can be found on the Ministry of Defence website.

Additional information

What is the benefit of this service

The pension record sheets submitted by the employer are indispensable for the Ministry of Defence’s social security department as they are used as a basis for deciding on the pension insurance benefit.

Appeal options

N/A

Sanctions

The failure by an employer to submit the record sheet within the time limit set by law constitutes an offence punishable by a fine of up to CZK 300 000.