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CZ Pension Insurance Record Sheet (ELDP)

The evidenční list důchodového pojištění for a calendar year — each employee's pension assessment base and insured days, built from the year's payslips and exported as a batch XML in the ČSSZ ELDP09 structure.

What it is for

The evidenční list důchodového pojištění (ELDP) records, per employee and calendar year, the period of pension insurance and the assessment base on which the premium was paid. The ČSSZ uses it to establish pension rights.

This module builds the batch ELDP (one eldp09 record per employee inside a RELDP envelope) for a whole year from that year's payslips and exports it as XML, checked against the official ELDP09.xsd. Payslips are read through l10n_cssk_payroll_declaration_base, so it works with either Czech payroll engine — see the Czech payroll guide.

From 2026 the employer no longer files an ELDP for ordinary cases. Read the next section before you use it.

Legal background

References are to the Act on the Organisation and Implementation of Social Security.

• From 2026 the ČSSZ compiles the ELDP itself. Under § 38 odst. 1 and 2 as worded from 1 January 2026, the employer reports the data needed for pension insurance every month through the jednotné měsíční hlášení zaměstnavatele (JMHZ, Act No. 323/2025 Sb.), and the ČSSZ draws up the ELDP from them. The sheet runs from 1 January, or from the day the insurance began, to 31 December or the day it ended (§ 38 odst. 3).
• When an employer still files one. Under the transitional provisions of Act No. 360/2025 Sb. (Art. V), the employer still keeps and files ELDPs in the way and within the time limits of §§ 38 and 39 as worded before 2026
• for calendar years before 2026 (so the ELDPs for 2025);
• for an employee whose participation in pension insurance ended before 1 April 2026, with the data for 2026; and
• when the ČSSZ asks for one, within 8 days of the request.

This module produces the ELDP in the ELDP09 electronic structure for the first two cases; it refuses 2026 for anyone else and every year from 2027. An ELDP the ČSSZ asks for has to be prepared outside the module. - What the sheet records (§ 38 odst. 4): the employer, the employee's name, surname and birth surname, date and place of birth, permanent address and birth number, the kind of activity, the period of insurance, the assessment base, and the periods that are excluded.

Setting it up

On the company:

The ČSSZ variable symbol (VS) and OSSZ code fields are on the Payroll Reporting tab of the company form (see the declaration base). They are shared with the PVPOJ and ONZ modules.

Per employee: the birth number in Identification No (9 or 10 digits), the date of birth (Birthday), the place of birth, the private address (street with house number, city, ZIP), and the start and end dates of every contract version (Contract Start Date, Contract End Date) — earlier contracts in the year count too, not only the current one.

Preparing the ELDP

Payroll Declarations → CZ ELDP (pension), then New.

1. Choose the Year. The period is always 1 January to 31 December.
2. Click Generate. Every confirmed payslip of the company whose period ends within the year is collected (drafts and cancelled ones are not counted; see the declaration base), one record is built per employee, and the XML is validated against ELDP09.xsd and attached.
3. Submit the XML through the ČSSZ e-portal and click Mark Submitted. Reset to Draft reopens it.

For a year before 2026 the ELDP covers every employee with a payslip in the year. For 2026 it covers only the employees with a payslip in 2026 whose last employment period ended before 1 April 2026; the others are reported through JMHZ. 2027 and later are refused.

Generation stops if the VS or OSSZ code is missing or invalid, if an employee has no valid birth number or date of birth, if the year has no payslips, or — for 2026 — if no employee with payslips left before 1 April 2026. It also stops if an employee has more than three separate employment periods in the year: one ELDP holds at most three (a limit of the ELDP09 schema), so prepare that employee's ELDP by hand.

What each record contains

Limitations

• The birth surname is the current surname, and a surname of more than one word is only recognised with separate first and last name fields.
• Excluded periods are not deducted. The assessment base comes from the payslips as they are; check it for employees with unpaid leave, sick leave, maternity or parental leave.
• At most three employment periods per employee. An employee with more is refused; prepare that ELDP by hand.
• Excluded days are always 0 and every record is reported as kind of activity 1, also for agreement workers.
• Only a regular filing; corrections go through the portal. Only the ELDP09 structure is shipped.
• Schema validation checks the shape of the file, not the figures. No ELDP from this module has been confirmed by a live ČSSZ submission.