Banks are obliged to provide the conversion rate of income paid to employees in foreign currency at the request of the employer and the territorial 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 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.

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 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.