LegislationDescription of duty§, para.Form of fulfilmentMethod of fulfilmentFrequency of performance
(per year)
The employer's obligation to communicate to the social security authorities data for the implementation of social security, for controlling the payment of social security premiums and contributions to the state employment policy and for the performance of tasks arising for the social security authorities from EU law and international treaties. The obligation to comply with such requests within the limits of its competence, within 30 days from the date of the request.
form not prescribed
electronically:
> data box
in writing - postal service
irregularly, at the request of the inspection body
The employer is obliged to report to the social security authority upon request and to provide records of the facts relevant to the entitlement to social security benefits, their amount and payment.
form not prescribed
electronically:
> data box
in writing - postal service
irregularly, at the request of the inspection body
A self-employed person and an employer who has fewer than 26 employees registered in the register of insured persons and who are covered by pension insurance are obliged to appear at a designated place at the request of the territorial social security administration in order to check the fulfilment of their obligations.
form not prescribed
electronically:
> data box
in writing - postal service
other
cannot be determined
Obligation of self-employed persons to provide the necessary cooperation to the social security authorities when checking the accounting documents that are decisive for determining the amount of insurance premiums.
Other
Other
irregularly, according to the frequency of checks
Obligation of employers to provide the necessary assistance to the social security authorities in checking accounting documents that are decisive for determining the amount of social security contributions and contributions to state employment policy, or the amount of advances. Obligation on employers to enable checks to be carried out on the correctness of the determination of wage compensation in the event of temporary incapacity for work of insured persons in order to determine the correct amount of the insurance premium.
Other
Other
irregularly, according to the frequency of checks
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