Submission of the pension record sheet to the Czech Social Security Administration

Main information

The registration sheets are now submitted to the Czech Social Security Administration only in electronic form in the form of a data message via a data box or an electronic address of a filing office. If the employer is unable to submit the record sheet in electronic form for demonstrable objective technical reasons, he/she may do so in writing on a prescribed form by sending it to the address designated by the Czech Social Security Administration; he/she must state the reason for this procedure. This obligation is also fulfilled by handing over the record sheet to the district social security administration in whose district the employer's department where the payroll records are kept is located.

A record sheet will be kept for each person for each calendaryear. The record sheet is kept from 1 January of the calendar year or from the date of the person's participation in the pension insurance if participation occurs after 1 January. It ends on 31 December of the calendar year or on the date of termination of such participation if participation ended before 31 December.

In the case of a person in a service relationship other than a civil servant under the Service Act, or a citizen who has become entitled to a pension from the pension insurance of members of the armed forces, the registration sheet will be submitted to the authorities of the Ministries of Defence, the Interior or Justice, depending on which authority is competent to decide on pension insurance benefits.

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

• employer identification data,
• name, last name, maiden name, 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
• period of pension insurance,
• the assessment base for social security contributions and state employment policy contributions,
• periods that are excluded when determining the personal assessment base for the calculation of the pension,
• periods which, from the date of attainment of the age required for entitlement to an old-age pension, are not considered as gainful activity for the purposes of increasing the percentage of the old-age pension.

A record sheet will be kept for each person for each calendar year. A new pension record sheet is therefore always kept for each calendar year.

The record sheet is kept from 1 January of the calendar year or from the date of the person's participation in the pension insurance if participation occurred after 1 January. It ends on 31 December of the calendar year or on the date of termination of such participation if participation ended before 31 December.

If the employment ended before 31 December but it is certain that the person will re-enter employment with the same employer within 3 months at the latest 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 will enter the above data in the pension insurance record sheet for each calendar year after the financial statements, but no later than 30 April of the following calendar year. If participation in pension insurance is ended before 31. December of the calendar year within 1 month after the final income statement, but no later than 31 January of the following calendar year.

This applies to you if

If you are the employer of a person who is in receipt of a pension in a calendar year and is not/was not a member of the armed forces.

When to use this service

The employer will enter the above data in the pension insurance record sheet for each calendar year after the financial statements, but no later than 30 April of the following calendar year. In the event of termination of participation in pension insurance before 31 December of the calendar year, within 1 month after the final income statement, but no later than 31 January of the following year.

The employer is obliged to submit the pension insurance record sheet to the Czech Social Security Administration:

• within 30 days from the date of entry of the data in the record sheet (see ‘Applies to you if’),
• within 30 days from the date of its termination,
• within 8 days from the date of receipt of the request from the Czech Social Security Administration,
• on the death of an employee ,at the request of the Czech Social Security Administration within the time limit specified by the Czech Social Security Administration,
• on the death of the employee within 3 months of the date of death (if the employer has not already submitted the record sheet following a request from the Czech Social Security Administration).

If the employment ended before 31 December but it is certain that the person will re-enter employment with the same employer within 3 months at the latest in the same calendar year, the record sheet does not have to be submitted and can be continued on the earlier record sheet.

Vyřízení služby - elektronicky

What you need if you are using this service

In order to fulfil the employer's obligation to submit pension insurance record sheets, it is necessary to send the record sheets to the Czech Social Security Administration in the form of a data message (e-submission), in the format, structure and form determined by the Czech Social Security Administration and published on its official board.

The data report for electronic submission can be created using payroll or HR software supporting the e-Submission service or an interactive formavailable on the Czech Social Security Administration's ePortal can be used to create and send it.

Where and how to solve this service

A pension record sheet in the prescribed form, format, and structure for electronic filing may be sent by the employer:

• to the designated e-Submission data box of the Czech Social Security Administration (ID 5ffu6xk) or to the data box of the locally competent district social security administration,
• to the designated electronic filing office (posta.xa@cssz.cz) of the ‘Public Interface for e-Submissions’ of the Czech Social Security Administration signed with a recognised electronic signature,

The public interface for e-Submissions is the direct communication interface of the Czech Social Security Administration. For electronic filing through this channel, prior registration of the person filing is required via a designated authorisation form (the employer authorises their employee or a third party). Information on how to register is available on the website of the Czech Social Security Administration.

• via the ePortal of the Czech Social Security Administration.

Vyřízení služby - osobně

What you need if you are using this service

The employer can only use the option of sending the pension insurance record sheet by post or handing it over in person if for demonstrable objective technical reasons the employer cannot submit the record sheet electronically (for more information on submitting the record sheet electronically, see the section ‘What you need if you are submitting the service electronically’).

In such a case, the pension insurance registration certificate must be sent or handed over in paper form on the prescribed form available on the ePortal of the Czech Social Security Administration.

Where and how to solve this service

The employer can provide a paper pension record sheet:

• by post directly to the address of the Czech Social Security Administration.
• in person at the district social security administration, in Prague at the Prague Social Security Administration, and in Brno at the Municipal Social Security Administration in whose district the employer's department where the payroll records are kept is located.

Contact details can be found on the Czech Social Security Administration website. The employer may submit the record sheet in this way only if, for demonstrable objective technical reasons, it cannot submit the record sheet in electronic form.

Additional information

What is the benefit of this service

By submitting your employees' record sheets to the Czech Social Security Administration, you are fulfilling a statutory obligation.

Appeal options

Not specified.

Sanctions

If the employer fails to submit the record sheet within the time limit set by law, it is an offence punishable by a fine of up to CZK 300 000.