CZ Social Insurance Overview (PVPOJ)

The monthly přehled o výši pojistného for the ČSSZ — the employer's total social insurance premium for a month, summed from the payslips and exported as XML in the PVPOJ 2025 structure.

Version	19.0.1.1.4
Edition	Community and Enterprise
Licence	AGPL-3
Requires	`l10n_cssk_payroll_declaration_base`

What it is for

The přehled o výši pojistného (PVPOJ) is the employer's monthly report to the Czech social security administration (ČSSZ) of the social insurance premium it owes for a month: the total assessment base, the employer's and the employees' premium, and the sleva na pojistném claimed for part-time employees.

This module builds that overview for one month from the month's payslips and exports it as XML in the ČSSZ structure PVPOJ2025, checked against the official PVPOJ25.xsd. Payslips are read through l10n_cssk_payroll_declaration_base, so it works with either Czech payroll engine — see the Czech payroll guide.

Since 2026 the overview is filed only for older periods. Read the next section before you use it.

Legal background

The form was replaced in 2026. From 1 January 2026 the employer reports the assessment base and the premium through the jednotné měsíční hlášení zaměstnavatele (JMHZ) under § 9 odst. 2 of the Social Insurance Premium Act, which now refers to the JMHZ Act. The JMHZ is due from the 1st to the 20th of the following month (§ 7 odst. 1 of that act). This module does not produce a JMHZ.
What is still filed as a PVPOJ. Under the transitional provisions of Act No. 360/2025 Sb. (Art. IX), a PVPOJ is still filed
for every month before January 2026, in the way the act prescribed before 2026 — also when it is filed or corrected now; and
for January to March 2026 by an employer that was an employer during those months but no longer is on 1 April 2026: by the 20th of the month after the month in which it stopped being one.
The figures. The premium is due from the 1st to the 20th of the following month (§ 9 odst. 1). The employer's rate is 24.8 % of the assessment base of ordinary employees (§ 7 odst. 1 písm. a), band A); the employee's rate is 7.1 % (písm. d)); each premium is rounded up to whole koruny (§ 7 odst. 3). Higher employer rates apply to rescuers and firefighters (band B) and to risky occupations (band C) under § 5a odst. 1 písm. b) and c); the module does not support them.
Sleva na pojistném. The employer may claim a discount for a part-time employee (8 to 30 hours a week) in one of the groups of § 7a odst. 1 — over 55, a parent of a child under 10, a carer, a student under 26, a retraining participant, a person with a disability, or anyone under 21 (for whom the hours condition does not apply), provided the monthly assessment base does not exceed 1.5 times the average wage (§ 7a odst. 3). The overview then lists those employees.

Setting it up

On the company:

Value	Used as
ČSSZ variable symbol (VS), exactly 10 digits	`<vs>`, the employer's variable symbol at the ČSSZ
OSSZ code, a number from 100 to 999	`<kodOSSZ>`, the competent social security office. Defaults to 100.
Company ID (IČO) or, failing that, the Tax ID	`<IC>`
city and ZIP (street optional)	the employer's address; the číslo popisné is the number at the end of the street, and the second street line counts only when it holds nothing but a number

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 ELDP and ONZ modules. Because the OSSZ code has a default, a forgotten code is not reported: check it.

For the discount annex, set the employee's Social insurance discount category in the payroll module and give the employee a working schedule with the shorter weekly hours, and a date of birth.

Preparing the overview

Payroll Declarations → CZ PVPOJ (social), then New. The Payroll Declarations menu is a top-level application.

Choose the Year and Month. The period is always the whole calendar month.
Click Generate. The module collects every confirmed payslip of the company whose period ends in the month (drafts and cancelled ones are not counted; see the declaration base), adds one row per employee, renders the XML, validates it against PVPOJ25.xsd and attaches it.
Submit the XML through the ČSSZ e-portal and click Mark Submitted. The filed copy is kept. Reset to Draft reopens the overview for regeneration; a submitted overview cannot be deleted.

Generation stops if the VS is not 10 digits, the OSSZ code is not between 100 and 999, the company has no city or ZIP, or the month has no payslips. It also stops, pointing to the JMHZ, for April 2026 and later, and for January to March 2026 when the company still has an employee whose contract runs on 1 April 2026 — only an employer that had ceased to be one by then files those months. A month before 2025 is refused too: only the 2025 structure is shipped.

What the overview contains

Item	Taken from
employer assessment base, band A (`zakladZamestnavateleA`)	the sum of the employees' monthly assessment bases, each rounded up to whole koruny (§ 5d). An employee's base is taken from his Social Insurance (Employer) line (`SOCIALER`) — the gross capped at the annual maximum assessment base; an employee with no such line (a month he is not insured) adds nothing
employer premium, band A (`pojistneZamestnavateleA`) and in total	24.8 % of that total base, rounded up once, on the company total (§ 7 odst. 1 písm. a) a odst. 3)
employee premium (`pojistneZamestnance`)	the sum of each employee's Social Insurance Total (Employee) (`SOCIALEETOT`), rounded up per employee
total premium (`pojistneCelkem`)	employer + employee premium
discount block (`slevaZamestnavatele`)	count and sum of the assessment bases of the employees who have a discount; the discount itself is 5 % of that sum, rounded up (§ 7b odst. 1)
amount to pay (`pojistneUhrada`)	total premium less the discount
discount annex (`slevaZamestnanci`)	per discounted employee: name, date of birth, assessment base (not the gross), the reason letter (a–g) from the discount category, and the weekly hours of the working schedule
type of overview	always N (regular)
date filled in	the day you click Generate

When no payslip of the month carries a discount, the discount block and annex are left out.

Limitations

Not for periods from January 2026 except the case described under Legal background; for those, the data go into the JMHZ. Whether the company "is no longer an employer" on 1 April 2026 is judged from the contract dates of its employees.
Computed from the bases, not the payslip premiums. The employer premium and the discount are worked out from the employees' assessment bases, so they can differ by a koruna from the sum of the payslips' own premium lines. Compare the totals with the payroll recapitulation before filing.
Only band A. Employees in risky occupations or in rescue and fire services (bands B and C) are reported in band A at 24.8 %.
Only a regular overview. The type is always N; a corrective overview (opravný přehled) has to be filed through the portal.
Discount reason. An employee whose discount category cannot be read is reported with reason g (under 21). Check the annex.
Name split. In the annex the last word of the employee's name is the surname and everything before it the first name(s), unless separate first and last name fields (OCA hr_employee_firstname) are present.
Schema validation checks the shape of the file, not the figures. No overview from this module has been confirmed by a live ČSSZ submission; check the first one by hand.