Build ČSSZ Social-Insurance Summary (PVPOJ XML)

Skill: Convert monthly payroll into a ČSSZ PVPOJ social-insurance e-submission

Region: Czech Republic (Česká republika) Category: Social security — Sociální pojištění (ČSSZ) Does: Takes a month's payroll data and assembles the PVPOJ (Přehled o výši pojistného) XML — the employer's monthly summary of social-security insurance premiums — for electronic submission (e-Podání) to the Czech Social Security Administration (ČSSZ) via its ePortál / VREP channel. Spec: ČSSZ e-Podání PVPOJ XML schema (PVPOJ25 effective Jan 2025)

PVPOJ is the recurring monthly social-insurance summary; it pairs with employee registration events (ONZ, hire/leave) and the annual pension record sheet (ELDP). The PVPOJ schema is versioned (e.g. PVPOJ25) — validate against the current ČSSZ XSD. Submission requires a recognised channel (data box / qualified certificate via VREP/APEP).

When this applies

• Every employer remitting social-security insurance files a PVPOJ for each calendar month; the premium is due and the form submitted by the statutory monthly deadline (commonly by the 20th of the following month — confirm current rule).
• Covers pension insurance, sickness insurance, and the state employment-policy contribution (the social-security pillar; health insurance is reported separately to the health insurers — see the ZP forms).

Input data required

Structure (PVPOJ → XML)

Podání (e-Podání envelope)
  PVPOJ
    Employer block        IČO, variabilní symbol, name, ČSSZ ID, period
    Assessment block      number of employees, total assessment base (Kč)
    Premium block         premium due = base × rate; sub-totals
    Adjustment block      sickness offsets / prior-period corrections (situational)
    Declaration           submitter, date

Calculation rules

• Premium = total assessment base × the social-security rate. Indicative current split (verify the year): employer ~24.8% and employee ~7.1% (6.5% pension + 0.6% sickness) of the assessment base; the employer withholds the employee share and remits the combined amount.
• The assessment base is broadly gross earnings subject to social-security; per-employee bases sum to the monthly total reported.
• Maximum annual assessment base (per employee) caps pension-insurance premium once exceeded — track cumulatively across the year.
• Corrections to a prior month and statutory sickness-benefit offsets adjust the amount payable; reflect them in the adjustment block.
• Amounts in CZK (Kč) per the schema's precision.

Worked example (outline)

Employer with total monthly assessment base 500,000 Kč:

PVPOJ period 2025-05, IČO=12345678, var. symbol=1234567890
  Employees: 10
  Total assessment base: 500000 Kč
  Premium (employer ~24.8%):      124000 Kč
  Premium (employees ~7.1%):       35500 Kč
  Total premium remitted:         159500 Kč

Emitted as a PVPOJ XML inside the e-Podání envelope and submitted to ČSSZ via the ePortál/VREP channel.

Validation checklist

• Current PVPOJ XSD version (e.g. PVPOJ25) used and schema-validated
• Employer IČO, variable symbol, ČSSZ ID, and period correct
• Total assessment base reconciles to the sum of per-employee bases
• Premium = base × current-year rate; employer vs employee split correct
• Maximum annual assessment base per employee respected (cumulative)
• Sickness-benefit offsets / prior-period corrections reflected in the adjustment block
• Social-security only (health insurance reported separately to the health insurers)
• Submitted via an accepted channel (data box / qualified certificate); monthly deadline met

Last updated: 2026-05-31 — ČSSZ rates, the maximum assessment base, and the PVPOJ schema change; confirm the current PVPOJ schema version, the year's rates and base cap, and the deadline against current ČSSZ (cssz.cz) guidance before use.