Abolition of the obligation to keep and submit pension insurance record sheets from January 2026

From January 1, 2026, employers will see a long-awaited change in social insurance, namely the abolition of the obligation to keep and submit special records for the purposes of employee pension insurance using the prescribed form "Pension Insurance Record Sheet (ELDP)" to the Social Insurance Agency.

Most of the data that employers are required to record on ELDP forms is data that the employer has already sent to the Social Insurance Agency on an ongoing basis during the term of pension insurance through monthly insurance and contribution statements, registration forms for natural persons, etc. and which the Social Insurance Agency already records in electronic form. The records are currently kept in duplicate, which is to be eliminated by a legislative change.

Introduction of a one-time obligation on the part of the employer

In order to ensure that the abolition of the obligation proceeds smoothly and that there is a seamless transition to the new Social Insurance Agency system, which is to ensure full electronic data processing, the amendment to the law stipulates that employers must ensure that missing data for the period prior to January 1, 2026, is supplemented.

Therefore, from the new year 2026, employers will have a one-time obligation to submit ELDPs for the period prior to January 1, 2026, for all their employees, including those whose employment continues after December 31, 2025, on the following dates:

• by January 31, 2026 – for employees who terminated their legal relationship with the employer before January 1, 2026 and for whom an ELDP has not yet been submitted,
• by June 30, 2026 – for employees whose legal relationship with the employer continues and the employer has fewer than 51 employees as of December 31, 2025,
• by September 30, 2026 – for employees whose legal relationship with their employer continues and whose employer has between 51 and 500 employees as of December 31, 2025,
• by December 31, 2026 – for employees whose legal relationship with the employer continues and the employer has more than 500 employees as of December 31, 2025.

As stated in the explanatory memorandum, this obligation is imposed on employers because the Social Insurance Agency does not record all the data necessary to decide on pension entitlement and determine its amount in its information systems. This data includes:

• the period of receiving income compensation for serious operational reasons for which the employer cannot assign work to the employee and the amount of this compensation,
• the period of providing sickness benefits,
• the period of providing nursing care benefits,
• the period of maternity benefits,
• the period of compensatory benefits,
• the care of a child under six years of age or a child with a long-term adverse health condition under seven years of age who was not provided with care in a social services facility.

The advantage of this one-time obligation is that the employer submits the ELDP for all employees, regardless of whether the employee has terminated their legal relationship with the employer or not, is that the employer will not have to maintain information systems with data and functionality exclusively for their preparation in the future, thus saving money.

This will also benefit pension applicants, as the Social Insurance Agency will have updated data for the period prior to January 1, 2026, which is necessary for pension insurance purposes for deciding on pension entitlement and determining its amount.

Insured persons can obtain information about their pension insurance in their Electronic Insured Person Account, which they can activate at any time if they have not already done so.