Not sure about ELDP? Read our article with an overview of the deadlines, obligations and recommendations for drawing up pension record sheets (ELDP).
Rules for drawing up pension insurance record sheets
One of the employer's obligations is to make pension insurance record sheets for each person who is covered by pension insurance (by virtue of the law No. 582/1991 Coll., on the organisation and implementation of social security). This obligation must always be fulfilled by at the end of participation on the employee's pension insurance. In the event that the employee's participation in the pension insurance ends, the employer is obliged to draw up an ELDP within 1 month after the final accounting of that employee's income, no later than 31 January of the following calendar year. In addition, he must, at the latest by 30 April of the calendar year prepare pension registration certificates employees participating in the pension scheme for the previous calendar year. The employer must complete the ELDP within 30 days since their issue send it to ČSSZ.
The record sheet shall be drawn up twice. First the form will be given to employee to sign and return the signed form to his employer, who is required to keep this form filed in his records for 3 calendar years following the year to which this ELDP relates. Second the form, signed and stamped by the employer, will be given by the employer Staff. The employer must issue the ELDP to the employee no later than the same day it is submitted to the Czech Social Security Administration. electronically only.
The employer is obliged to provide pension registration sheets lead and submit and for old-age pensioners.
Background to the ELDP
The basis for the ELDP is payroll. I remind you that the time archiving payroll from this year onwards extended to 45 calendar years, for recipients of old-age pensions, payroll records remain archived for 10 calendar years. For more information on payroll archiving, see in this blog post.
Methodological aid for filling in pension insurance record sheets
The methodological aid for filling in the pension insurance record sheets updated according to the legal status effective from 1 January 2023 can be found in this link. The general principles for completing the ELDP, updated in accordance with the legal status effective from 1 January 2023, can be found under via this link.
AVENSIO SW programme
You can generate pension registration certificates from the program AVENSIO SW via the program menu Main menu - Print reports - Payroll - Record sheet - ELDP. In the first step you have to generate the ELDP on the Generation. Either send the generated ELDP directly to ČSSZ in the form of e-Filing, or export to a *.xml file that you send via data box or via ČSSZ e-Portal.
You can access the registration sheets from AVENSIO SW send to your employees in an email. Do this in the window Processing, where you mark the pension record sheet and press the button Send the registration sheet to the mail. This way you can send already processed ELDPs.
