Payment of social security contributions and state employment policy contributions by employers

Main information

As an employer, you are required to pay both the insurance contributions payable by your employees and the contributions that you, as the employer, are obliged to pay. Contributions are paid for each calendar month. As the employer, you must calculate the amount yourself, based on the applicable contribution rates. The contributions for a given calendar month are paid into the account of the competent regional social security administration, and are payable from the first to the 20th day of the following calendar month. Within the same period, i.e. from the first to the 20th day of the following calendar month, you must also submit to the competent regional social security administration, on the prescribed form, a summary of the assessment base and the amount of contributions due, stating the number of the account from which payment was made.

This applies to you if

You are an employer.

When to use this service

As an employer, you pay contributions for each calendar month within the period from the first to the 20th day of the following calendar month.

Within the same time limit, you are required to submit to the competent regional social security administration a summary of the amount of contributions on the prescribed form.

Vyřízení služby - elektronicky

What you need if you are using this service

The completed ‘Contributions Summary’ form.

Completing the Contributions Summary should take you no more than 30 minutes.

Where and how to solve this service

You can send the form:

• via the ePortal of the Czech Social Security Administration (CSSA) using a verified identity (i.e. after logging in to the ePortal);
• to the electronic address of the public interface for e-submissions (VREP/APEP) with a recognised electronic signature (prior registration of a certificate with a District Social Security Administration (DSSA) is required); 
• to the data box designated by the locally competent administration (District/Prague/Municipal Social Security Administration), or alternatively to the CSSA e-submission data box: 5ffu6xk (the ELDP – Pension Insurance Record – form may be sent only to the CSSA e-submission data box).

The ELDP form may be sent solely to the Czech Social Security Administration’s e-submission data box.

Additional information

What is the benefit of this service

Fulfilment of a statutory obligation.

Appeal options

This obligation cannot be appealed against.

Sanctions

If a contribution has not been paid within the prescribed period or has been paid in a lower amount than required, the employer must pay a penalty. The penalty amounts to 0.05% of the outstanding balance per calendar day of delay. 

If the employer fails to submit a summary to the competent regional social security authority, a fine of up to CZK 50 000 may be imposed.

Frequently asked questions

How long does it usually take the authority to process an application, and what is the statutory time limit for processing it?

The statutory time limit is 30 days from submission. The usual processing time is automatic, i.e. immediately upon receipt in the electronic system.