Banks are obliged to provide the conversion rate of income paid to an employee in a foreign currency upon request of the employer and the district social security administration.

The employer is required to keep the exchange rate used to convert income paid to the employee in a foreign currency in its records for the purpose of determining and paying insurance premiums.

The employer is obliged to submit to the competent social security administration a summary of the amount of the assessment bases of its employees and the amount of the insurance premiums it is obliged to pay, indicating the account number from which the payment of the insurance premiums was made. The employer shall fulfil this obligation by sending the summary in electronic form.

The employer is obliged to submit data on these employees to the territorial social security administration on the prescribed form by the 20th day of the calendar month following the calendar month in which the employer employed the employees under the agreement for the performance of work. The data shall include the name, surname, date of birth or birth number, place of birth, name of the health insurance company, date of commencement and termination of employment, amount of income.

If an employer applies a discount on insurance premiums for at least one employee, it is obliged to indicate on a prescribed form the number of employees for whom the discount is due, the total assessment bases of these employees, the amount of the discount on insurance premiums and the total amount of insurance premiums after reduction by the discount applied and the details of the individual employees for whom the discount is applied. The employer is obliged to submit the form to the competent territorial social security administration in electronic form within the period for payment of the insurance premium, i.e. from the 1st to the 20th day of the following calendar month.