To find out the CSHI status and check for possible missed payments, personal information from the official service must be compared with payment documents and accounting records. The accountant must verify not only that the money was transferred, but also the individual’s IIN, the period, payment purpose and payment type — employer deductions or contributions. The check should be performed using a government service or an official channel of the Social Health Insurance Fund and in accordance with the instructions published there.
What exactly needs to be checked regarding CSHI
A request to “check CSHI” may refer to several different tasks:
check whether a person has an active status in the CSHI system;
determine the periods for which payments have been recorded;
identify whether any payments were missed;
check the employer’s payments for an employee;
reconcile withheld contributions with the amounts transferred;
determine why a transferred payment was not recorded for the individual.
These tasks must not be confused. For example, a payment order confirms that money was sent, but does not in itself prove that the payment was correctly identified and recorded for the correct person and period. Conversely, the absence of the expected status does not automatically mean that the accountant failed to transfer the payment: the discrepancy may be related to the payment details or the recording of the transferred amount.
Two types of payments must be distinguished in accounting. The employer pays deductions from its own funds. Contributions are calculated and transferred in accordance with the procedure established for the relevant category of payer. Therefore, during reconciliation, it is important to determine exactly which payment is being checked, for whom it was transferred and to which period it relates.
How to check CSHI arrears and identify the cause of discrepancies
The check should be performed sequentially for each individual and each disputed period.
Obtain up-to-date information about the status and recorded periods through an official government resource or a channel of the Social Health Insurance Fund.
Record the specific months that need to be checked. Do not limit the description to the general statement “no status.”
Retrieve payroll statements, payroll registers and payment documents for the relevant periods.
Verify the IIN of the individual for whom the payment was transferred. An error in the identifier may prevent the amount from being recorded correctly.
Check the payment type: employer deductions and contributions are recorded separately.
Compare the accrual month, transfer period and information reported in the tax returns.
If the money was sent but not recorded, prepare supporting documents and request a reconciliation through an official channel.
Do not immediately transfer the amount again simply because the person reports having no status. First, determine whether the original payment was executed, returned, allocated to another person or period, or remained unidentified. A duplicate payment made without reconciliation may result in an overpayment without correcting the original error.
In everyday requests, the expression “CSHI arrears” is often used to refer to any missed period. This is insufficient for an accounting review: the payer, basis and type of payment, the specific period and the status of the original transfer must be determined.
What an accountant should check in Form 200.00
When reconciling Form 200.00, check the section that reports CSHI deductions and contributions. Compare the form’s figures with payroll statements and registers for the relevant reporting period. Pay particular attention to the monthly allocation of income and payment amounts: the quarterly total alone does not make it possible to identify the month in which the discrepancy arose.
Income included in the calculation of employer deductions must be reconciled separately from income on which contributions are calculated and withheld. If a specific month is missing from the official check, compare the information for that particular month rather than only the overall quarterly result.
In the declaration’s general information, check the taxpayer’s IIN or BIN, the reporting period, the name of the organization or the individual’s full name, and the type of declaration. These details are important when identifying the cause of a discrepancy: the error may not be in the CSHI calculation but in the payer’s identification, the reporting period or the selected declaration type.
A practical reconciliation worksheet can conveniently be prepared with the following information in each row: employee, IIN, month, assessable income, payment type, accounting amount, transfer date and details, and the result of the official check. Such a register helps distinguish a general calculation or transfer error from an isolated error in the payment details.
What to do after the check
If a payment is missing and the obligation is confirmed by accounting documents, the accountant should calculate the amount under the rules applicable in the relevant period, arrange the transfer and determine whether the tax reporting must be corrected. The calculation must be performed separately for each period and payer category, because the basis for the payment must correspond to the income actually accrued and the accounting records.
If the payment was transferred, retain the payment order and confirmation that it was executed by the bank. Then check the IIN, period, purpose and payment type. For an official reconciliation, submit a request through an official channel and attach documents that make it possible to identify the payer, individual, amount and period.
If the discrepancy relates to tax reporting, first determine which figures were reported incorrectly and which documents confirm the correct value. Form 200.00 must not be changed mechanically merely to match the status: the correction must correspond to the source documents, calculation registers and payments actually made.
The employee should be informed of the result in specific terms: which periods were checked, which payments were confirmed and for which periods the official reconciliation is continuing. Personal information about status and payments should be provided to the employee or their duly authorized representative.
Frequently Asked Questions
How can CSHI arrears be checked? — Check the information for the specific person through an official government service or a channel of the Social Health Insurance Fund, and then compare the missing periods with the calculation registers and payment documents. For an accountant, a general notification of arrears is insufficient unless it specifies the period, payer and payment type.
If the payment order was executed, why might the status not be displayed? — The IIN, payment purpose, payment type and period must be checked. Execution of the payment by the bank confirms the transfer of money, while its recording for a specific individual depends on the payment being correctly identified.
Can the CSHI payment be transferred again immediately? — The original payment should first be reconciled. Otherwise, an overpayment may arise while the cause of the incorrect recording remains unresolved.
What should be checked for CSHI in Form 200.00? — Compare the data in the section on deductions and contributions with payroll statements, registers and payment documents. Check the monthly information, reporting period, IIN or BIN, and declaration type.
What is the difference between deductions and contributions? — The employer pays deductions from its own funds. When checking contributions, it is necessary to identify the person responsible for calculating, withholding and transferring them in respect of the relevant income.