Correct completion of contribution statements

How to correctly complete contribution statements

In statements of contributions to retirement pension savings, please state:

• employees with an irregular salary during the period of pension insurance;
• contract workers with an irregular salary during the period of pension insurance;
• employees for whom you have posted income after the termination of social insurance;
• persons with income arising from a legal relationship terminated incorrectly.

IMPORTANT TO NOTE:

Income after the end of compulsory insurance is paid proportionately for each calendar month of such insurance in the last calendar year. When determining the proportional amount, income is not calculated for the period for which contributions were paid from the maximum assessment basis. This calculation of income is also used in the case of contract workers.

The income of an employee with an irregular salary during the period of compulsory insurance, including contract workers with an irregular salary, is calculated proportionately for each calendar month of such insurance in the calendar year in which the income was posted for payment, except for the period for which pension insurance contributions were paid from the maximum assessment basis.