Pursuant to Article 110 of the Law on Labor Relations, the employer is obliged to issue a written bill of salary to the employee by January 31st, contributions and salary allowances for the past year, showing the calculations and payment of taxes and contributions.
Obligation after the Law on contributions from a social insurance.
Pursuant to Article 22 paragraph 2 of the Law on Mandatory Social Security Contributions, the obligee for the calculation and payment of contributions – an employer for his employees and a self-employed person for his employees, in accordance with the regulations in the field of labor relations, is obliged to submit a certified written calculation for the calculated and paid contributions of the obligatory for payment of contributions no later than 15 days from the day of payment of salary or part of salary, salary compensation, i.e. other monetary compensation, as well as a summary Annual report after the end of the year no later than February 15 of the following year.
Article 28 of the same law prescribes a fine in the amount of 1700 euros in denar currency for the obligee for the calculation and payment of contributions for a committed offence if he acts contrary to Article 22 paragraph (1) of the Law on Contributions.