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.

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.

The Czech Social Security Administration compiles the registration list on the basis of data provided by employers and bodies performing tasks in the field of pension insurance. The registration list shall be kept for each citizen for each calendar year. A new registration sheet shall be kept for each calendar year. At the request of the Czech Social Security Administration, the social security body competent under Section 9(1) or at the request of a citizen, the employer shall provide the necessary assistance in correcting the entry in the registration sheet.

An employer who has granted a power of attorney to a legal or natural person to act on behalf of the employer vis-à-vis the territorial social security administration or the Czech Social Security Administration in matters of pension insurance or social security premiums and contributions to state employment policy shall notify the Czech Social Security Administration of the granting of the power of attorney, its amendment or termination of its validity via the electronic application pursuant to Section 123e(1)(b) within 8 calendar days of its granting, amendment or termination. Section 61(3) and (5) of the Sickness Insurance Act shall apply mutatis mutandis.

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.