27.04.2026Act No. 589/1992 Coll., on social security contributions and contributions to state employment policy, as amended
The employer is obliged to communicate to the Czech Social Security Administration, by means of a single monthly report, information on the amount of the assessment base of its employees and the amount of the insurance premiums it is obliged to pay, including the account number from which the payment of the insurance premiums was made. The employer shall fulfil this obligation by sending the report in electronic form.
27.04.2026Act No. 589/1992 Coll., on social security contributions and contributions to state employment policy, as amended
If at least one employee - a recipient of a retirement pension - has exercised the right to a discount on pension insurance premiums with the employer, the employer is obliged to communicate to the Czech Social Security Administration through a single monthly report also the number of employees who are entitled to a discount on insurance premiums in the calendar month, the total assessment bases of these employees, the total of discounts on insurance premiums of these employees and the total of insurance premiums after reduction by discounts on insurance premiums of these employees.
27.04.2026Act No. 589/1992 Coll., on social security contributions and contributions to state employment policy, as amended
If the employer applies a discount on insurance premiums for at least one employee, the employer is obliged to inform the Czech Social Security Administration by means of a single monthly report also of the number of employees for whom the discount on insurance premiums is due, the total of the assessment bases of these employees, the amount of the discount on insurance premiums and the total of insurance premiums after reduction by the discount applied, and information on the individual employees for whom the discount is applied; such information shall include the name and surname, birth number and date of birth, the employee's assessment base from the employment in respect of which he/she claims a premium credit for that employee, the extent of the short period of work or service in that employment and the reason under Section 7a(1)(a) of Directive 89/104/EEC for the reduction in the employee's insurance premium. The employer shall specify the reason for which the employer is claiming the premium reduction.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
Employers performing tasks in pension insurance pursuant to Section 36 (a), (c), (d), (f) to (n), (q), (s) and (u) to (zk) are obliged to communicate to the Czech Social Security Administration the data necessary for the implementation of pension insurance for each citizen referred to in these provisions who is a participant in pension insurance, for each calendar month by means of a single monthly report. The first sentence shall not apply in the case of a citizen who is entitled to the payment of a full old-age pension if that citizen has not been or is not participating in pension insurance abroad.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
In the case of an employee who is a member of the armed forces, the employer shall be obliged to draw up a record sheet; in doing so, he shall proceed mutatis mutandis in accordance with the second sentence of paragraph 1 and paragraphs 2 to 4. The employer shall also be obliged to produce two copies of the record sheet containing the information referred to in paragraph 4. He shall present one copy to the employee for signature, file it in his register and keep it for 3 calendar years after the year to which it relates, if it was drawn up in that calendar year or in the immediately following calendar year; the employer shall keep the copies of the other record sheets for 3 calendar years after the year in which they were drawn up. The employer shall give the second copy, bearing the signature of the authorised employee or other authorised representative and his stamp, to the employee no later than the date on which he submits the record sheet to the competent social security authority in accordance with Article 39(3).
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
The employer is obliged to report if a recipient of an old-age pension granted pursuant to Section 31 of the Pension Insurance Act or a recipient of an old-age pension with a reduced retirement age enters his or her employment, if the recipient of this pension does not meet the conditions for payment of this pension in gainful employment pursuant to Section 37(2) or Section 37a of the Pension Insurance Act. In the case of a recipient of a pension paid by a social security body of the Ministry of Defence or the Ministry of the Interior, the report must include the name, surname, birth number under which the pension benefit is paid, the number of the decision granting the pension, the place of permanent residence of the citizen and the date on which the citizen entered employment or any other event giving rise to a reporting obligation occurred. The employer shall be obliged to send the report referred to in paragraph 2 to the social security body which pays the pension. The submission of the registration certificate referred to in Section 39 shall not fulfil the obligation imposed on the employer in paragraphs 1 and 2. In the case of beneficiaries of a pension paid by the Czech Social Security Administration, the employer shall fulfil the obligation under paragraph 1 by registering the employee in the register of employees in accordance with the Act on the Single Monthly Employer's Report and by sending a single monthly report.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
If the citizen is a citizen referred to in section 38(1) and it is found that the employer performing pension insurance tasks for that citizen has not communicated the data referred to in section 37(3) and (4) and section 38(4) by means of the single monthly report or has communicated the data incorrectly, that employer shall, on the request of the social security authority referred to in section 3(3)(b) or (c), communicate or correct the data in the manner referred to in section 38(1) within eight days of the date of receipt of the request.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
The employer is obliged, upon request of the social security authority, to provide the missing data necessary for the pension insurance of each employee if they relate to a period for which the single monthly report or the corrective report pursuant to the Act on the Single Monthly Employer's Report cannot be submitted due to the late expiry of the deadline. The employer is obliged to communicate these data to the Czech Social Security Administration on the prescribed form within 8 days from the date on which he became aware of the need to communicate them or was requested to communicate them by the social security authority (Czech or territorial social security administration). The provisions of Sections 37(5) and 38(2) and (3) shall apply mutatis mutandis in such cases.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
An employer who employs employees who work in a mining occupation with a permanent underground workplace in underground mines shall keep prescribed data on such employees for the purpose of determining the retirement age under the Pension Insurance Act, e.g. a list or record of the shifts in which employment in underground mining employment was performed underground in underground mines for the major part of the shift, the name of the occupation in which the employee is employed in underground mining employment and descriptions of the work activities performed by the employee in those occupations; in the preparation of these descriptions and the designation of the title of the occupation, the work activities and occupational titles contained in the National Occupational Classification shall be used, together with an indication that the workplace of the employee is a permanent underground workplace in underground mining, a record of the date on which the maximum permissible exposure was reached. The employer shall communicate the data on the shifts and the date of reaching the maximum permissible exposure to the Czech Social Security Administration for each calendar month by means of a single monthly report pursuant to the Act on the Single Monthly Employer Report.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
An employer who employs employees who perform hazardous work pursuant to § 37d para. 2 of the Pension Insurance Act (hereinafter referred to as "hazardous work"), or employees who perform the work of a member of a medical rescue service dispatch group 88), an operator of a medical operation centre and an auxiliary operation centre of a medical rescue service and a mountain rescuer (hereinafter referred to as "medical rescuer") or a member of a fire brigade unit of an undertaking, shall also keep a list of such employees for the purposes of determining the retirement age pursuant to Section 37e of the Pension Insurance Act; if the work is hazardous work, the employer shall keep a list of such employees for the purposes of Section 37d(2) of the Pension Insurance Act. For the purposes of the provisions of Article 377(2) of the Pension Insurance Act, the employer shall also keep records of the decision of the public health protection authority classifying the work in the fourth category, of the time spent in hazardous work and of the time spent as a paramedic or member of the fire brigade of the undertaking in individual shifts and in individual calendar months; the time spent performing such work in a calendar month shall be determined in whole hours, with the remainder of the minutes less than 60 counting as 1 hour, and if, when performing the work, the employee is simultaneously affected by several factors of the working conditions for which the work is considered hazardous work, the time shall be assessed only once, the employer shall communicate the data referred to in point (b) to the Czech Social Security Administration for each calendar month by means of a single monthly report; this shall not apply in the case of an employee who is a member of the armed forces.
24.04.2026Act No. 582/1991 Coll., on the organisation and implementation of social security, as amended
Employers are obliged to issue a certificate on prescribed forms on the number of shifts in the employment of a paramedic or a member of a fire brigade unit of the undertaking performed in the period from 1 January 1993 to 31 December 2022 and to submit this certificate to the competent social security authority by 31 December 2024, and to provide the employee with a copy of this certificate. Former employers have the same obligations, except that they do not present a copy of the certificate to the former employee. Employers are obliged to issue a certificate on the prescribed forms for the number of shifts in the hazardous employment performed between 1 January 2015 and 31 December 2024 and to submit this certificate to the competent social security body by 31 December 2026, together with a copy of this certificate to the employee. Former employers have the same obligations, except that they do not present a copy of the certificate to the former employee. The citizen may apply for this certificate until 31 December 2026. The employer is obliged to issue and submit this certificate within 30 days of the date of receipt of the citizen's request.
12.01.2026Act No. 435/2004 Coll., on Employment, as amended
The employer's obligation to inform the relevant regional branch of the Labour Office about the employment of a foreign employee, no later than before the moment of their commencement of work. The employer is obliged to inform the relevant regional branch of the Labour Office of the termination of employment of a foreign employee or performance of work on the territory of the Czech Republic within 10 calendar days at the latest.