Introducing a new service Information on Paid Advance Payments for a Self-Employed Person’s Pension Insurance

Simple instructions on how to submit a Statement of Income and Expenses of a Self-Employed Person using the new service Information on Paid Advance Payments for a Self-Employed Person’s Pension Insurance

The service provides information on monthly billing for advance payments for pension insurance premiums and their payments in the current and previous calendar year, including information on the total amount of paid advance payments for the purposes of processing the Statement of Income and Expenses of a Self-Employed person.

In the Summary of Advance Payments for Pension Insurance Premiums section, the amounts of monthly advance payments for pension insurance premiums are determined taking into account the nature of self-employment and information known to the relevant DSSA as of the date of the last update. For the purpose of paying advance payments for pension insurance premiums, the notification of self-employment can be taken into account, as long as it was made at the latest on the Statement of Income and Expenses of a Self-Employed person for the calendar year in question.

The pension insurance premium advance payment is due from the first day to the last day of the calendar month for which the advance payment is made. Advance payments for pension insurance premiums are considered advance payments whose maturity date has already passed. More at www.cssz.cz.

In the Overview of Payments - income account section, in the case of payments with a positive value, all payments that the relevant DSSA has received in the current and previous calendar year to the income account of the pension insurance of a specific self-employed person in favour of pension insurance premium advance payments, insurance premiums, insurance premium payments, penalties and fines are taken into account, as well as information on returned overpayments (data with a negative value). Their sum does not have to correspond to the total of advance payments made for pension insurance shown in the Overview of Advance Payments for Pension Insurance section. The day of payment is considered the day the payment is credited to the account of the relevant DSSA.

In the case of a self-employed person in the flat-rate regime, only the proportional part of the flat-rate advance payment attributable to the premium for pension insurance and the contribution to the state employment policy is displayed, with the date when it was credited to the account of the relevant DSSA after being forwarded by the financial administration.

The service does not contain data on premium payments for a self-employed person’s sickness insurance. For this information use the service Information on Paid Premiums for a Self-Employed Person’s Sickness Insurance. The service does not contain information on payments for execution costs.

Please note that the service is updated at weekly intervals (always as of the last working day of the previous calendar week), so only information and payments processed by this day at the latest are taken into account.