On the basis of Act No. 455/2022 Coll., a change in the archiving of payroll and accounting records of data required for pension insurance purposes was introduced as of 1 January 2023.
Act No. 455/2022 Coll.
From 1 January 2023 there has been change in the archiving of payroll and accounting records on the data required for pension insurance purposes. The change was made on the basis of the Act 455/2022 Coll., amending Act No. 155/1995 Coll., on Pension Insurance, as amended, and certain other acts.
This Act also amends Act No. 582/1991 Coll. on the organisation and implementation of social security.
Length of mandatory archiving of payroll and accounting records
Based on § 35(a)(4)(d) are employers obliged to keep payroll or accounting records of data required for pension insurance purposes, including the data referred to in section 37(2) to (4) for the period 45 calendar years following the year to which they relate.
For payroll or accounting records of data required for pension insurance purposes kept by for old-age pensioners to there is no change, for these employees, employers are required to keep payroll records for 10 calendar years following the year to which they relate.
AVENSIO SW programme
Payroll is in the program AVENSIO SW in the program menu Main menu - Print reports - Payroll - Payroll - complete (p. 1+2).
