Domovská stránka
Elektronické služby

Correct completion of the pension insurance record sheet (PIRS)

How to correctly complete a pension insurance record sheet (PIRS)

  1. Fill in an electronic PIRS separately for each employment relationship.
  2. Make sure that all the data is correct.
IMPORTANT TO NOTE:

For insurees born before 1 January 1985, provide data according to the regulations in force before 1 January 2004.

For employees with an irregular salary, pension insurance starts from 1 January 2011 at the earliest, for contract workers from 1 January 2013 at the earliest.

The assessment basis, pension insurance period, date of the start and termination of the employment relationship.

For whom is it not necessary to complete a pension insurance record sheet (PIRS)?

You do not need to complete a PIRS for:

  • students-temporary workers (agreement on temporary work by students) if they claimed a levy deduction (a contribution exemption before 1 January 2023) and their income did not exceed the income threshold;
  • pensioners-contract workers if their income did not exceed the income threshold;
  • employees with a levy deduction if their income did not exceed the income threshold;
  • employees who did not have any income for the entire duration of the legal relationship and were also exempt from paying pension insurance contributions – for the period after 31 May 2022.
IMPORTANT TO NOTE:

If a student-temporary worker (or pensioners-contract workers or an employee with a levy deduction) has an income above a set threshold, then you have to prepare a PIRS. There you state the period of pension insurance of the person, i.e. the months in which the threshold amount was exceeded.

USEFUL TIP:

The exact procedures for employers in connection with completing pension insurance record sheets are explained in detail here: