Additional administrative obligation for employers

As we informed you earlier, as of 1 April this year, all employers are obliged to report to the competent social security administration the employment of any foreigner enjoying temporary protection, even if no social security contributions are paid on their income.

With effect from 1 July 2023, employers will have an additional agenda under the amendment to Act No. 66/2022 Coll. (Act on Employment and Social Security Measures in the Context of the Armed Conflict on the Territory of Ukraine), specifically Section 7 thereof: the Labour Offices will be able to require employers to confirm the income of persons with temporary protection, again in relation to uninsured activities. The Labour Office, in the notice sent to the employer, will request data on the amount of earnings of the person concerned for a calendar month, and may request this information repeatedly each month. Upon receipt of the request, the employer will then be obliged to send the certificate within 8 days via a data box or via the information system of the Ministry of Labour and Social Affairs.

The reason for this new obligation is to verify the eligibility of foreigners with temporary protection for humanitarian benefits with regard to their income. For employers, however, this procedure places an additional burden on an already overburdened payroll office.

Your LTA team