The single monthly report will link the agendas that employers have been reporting on a number of separate forms. Income statements, data for sickness insurance and records of commencement and termination of employment will be aggregated into a single electronic file. However, obligations towards health insurance companies remain unchanged for the time being.
What will the single monthly report include?
The report contains a comprehensive set of data that companies have been reporting on several different forms. These include:
- a summary of employees’ income subject to insurance and tax,
- data required for sickness insurance and benefits,
- records of recruitment, changes and termination of employment,
- information on insurance premiums withheld and income tax deposits,
- employer and employee identification data.
The single electronic form will be sent to the system of the Ministry of Labour and Social Affairs, which is responsible for transmitting the relevant data to other public authorities.
Companies should prepare for the new regime in advance. It is essential to adjust payroll software, reconcile records and set up internal checks of data before sending. For smaller employers, the CSSA web application will be available, but manual completion may be time-consuming. There will be penalties for non-compliance, so it is advisable to check all processes during the testing phase.