Build Czech Pension Record Sheet (ELDP XML) for ČSSZ

Skill: Convert annual per-employee pension data into an ELDP record

Region: Czech Republic (Česká republika) Category: Social security — Důchodové pojištění (ELDP) Does: Takes a year's per-employee pension-insurance data and assembles the ELDP (evidenční list důchodového pojištění / pension record sheet) XML for electronic filing through the ČSSZ e-Podání (VREP/APEP) or ePortál ČSSZ. Spec: ČSSZ ELDP XML schema (e-Podání ELDP, current version)

The ELDP records, per employee per year, the periods of pension insurance, the assessment base (vyměřovací základ) and excluded periods (vyloučené doby) that the pension authority uses to calculate future pension entitlement. One ELDP is produced for each insured employee; it is filed electronically to ČSSZ. Element names below follow the ELDP form, not a verbatim XSD.

When this applies

• Employers file an ELDP for each pension-insured employee, generally by 30 April of the following year, or within 1 month of ending the insured activity / employment.
• A corrective (opravný) ELDP supersedes a previously submitted record for the same employee and period.

Structure (ELDP → XML)

Header        employer ID (IČO + variabilní symbol), record type (řádný/opravný), year
Employee       rodné číslo (or foreign identifier), name, date of birth, place of birth
Insurance line(s):
   od–do        period of pension insurance within the year (from–to)
   kód          activity/relationship code (druh činnosti)
   VZ           assessment base (vyměřovací základ) for the period
   dny          days of insurance / excluded days (vyloučené doby)
   doby         additional periods (sickness, parental, etc.) as coded
Address + declaration   submitter, date; copy provided to employee

Data rules

• Report the assessment base (vyměřovací základ) matching the social-security premium base used in the PVPOJ summaries for the year.
• Vyloučené doby (excluded periods) — e.g. sickness, nursing, unpaid leave — reduce the days counted and must be coded per ČSSZ rules so they do not depress the future pension calculation.
• Use the correct rodné číslo (birth number) or the foreign-person identifier; an incorrect identifier causes rejection.
• One ELDP per employee per calendar year (split into lines if codes/periods change mid-year); the employee receives a copy.
• Reconcile annual assessment bases across ELDP and the year's PVPOJ filings. Amounts in CZK.

Worked example (outline)

Header: IČO=12345678, VS=..., year 2025, type=řádný
Employee: RČ=8001011234, Jan Novák, DOB 1980-01-01
Line: od 2025-01-01 do 2025-12-31, kód=1 (zaměstnání)
   VZ 600,000 CZK ; days 365 ; vyloučené doby 14 (sickness)

Emitted as an ELDP XML and submitted via VREP/APEP or ePortál ČSSZ; a copy is handed to the employee.

Validation checklist

• Current ELDP e-Podání schema used; type (řádný/opravný) correct
• Employer IČO + variabilní symbol correct; record per employee per year
• Rodné číslo / foreign identifier valid
• Assessment base reconciles with the year's PVPOJ summaries
• Vyloučené doby coded correctly; days of insurance consistent with periods
• CZK amounts; filed by 30 April (or within 1 month of ending activity); employee copy provided

Last updated: 2026-06-04 — confirm the current ELDP e-Podání schema version, coding of excluded periods, identifiers, and deadlines against current ČSSZ (cssz.cz) guidance before use.