CSHI information can be viewed in two ways: an individual can check their insurance status and information on payments received through available official digital services, while an accountant can reconcile assessed amounts with payment documents and reporting data. The specific procedure for using online services may change, so before checking, you should confirm the current channel and the scope of information displayed on the official CSHI system resource.
Where an individual can view CSHI information
First, determine exactly what information is needed. Insurance status shows whether a person is entitled to receive medical care under the CSHI system at the time of the check. Payment history helps identify the periods for which allocations or contributions were received. These details are related but not identical.
The individual's identification details will be required for the check. They should only be used in an official service with secure authentication. After signing in, find the service related to CSHI participation status or payment information and check:
the current insurance status;
the periods for which payments are recorded;
whether any months are missing;
whether the information corresponds to the actual place of employment or another basis for payment;
the date as of which the information was generated.
If a payment was made recently, its absence from the check results does not in itself prove that the employer made an error: the transfer must be processed and recorded in the information system. However, in such a situation, the accountant should not simply wait but should check the payment document, payment details, and employee identifier.
How to view CSHI allocations and avoid confusing them with contributions
The CSHI rules distinguish between allocations and contributions. Allocations are paid by the employer from its own funds. Contributions on certain types of income may be calculated, withheld, and transferred by a tax agent. Therefore, the type of payment must be taken into account in settlement documents and when reviewing payment history, rather than looking for a single total amount.
In addition, CSHI must not be confused with social contributions. These payments are reported separately in Form 200.00: social contributions have their own section, while CSHI allocations and contributions are reported in another section. The fact that the word “social” appears in their names does not mean that the purpose and accounting treatment of the payments are the same.
If an employee asks to “view CSHI allocations,” the accountant should clarify exactly what they want to receive: confirmation of their current status, a list of payments received, or an explanation of the amount withheld on their payslip. This will make it possible to compare data from the appropriate sources.
What an accountant should check in accounting records and Form 200.00
It is convenient to perform the check sequentially, from income accrual to reporting and the payment document.
- Make sure that the employee or income recipient is correctly identified in HR and payroll records.
- Check the type of income and the basis on which CSHI allocations or contributions were calculated.
- Compare the calculation register with the payment document: the period, payment purpose, and the individual's details.
- Check whether the payment was accepted and whether it was returned.
- Reconcile the accounting records with the declaration on Form 200.00.
In Appendix 200.01, the income amounts used to calculate CSHI allocations for each month of the reporting quarter are reported in lines 200.01.019 I, 200.01.019 II and 200.01.019 III. The quarterly total is determined in line 200.01.019 IV as the sum of the three monthly figures.
The income of employees, as well as individuals under civil law contracts, where contributions are calculated, withheld, and transferred by a tax agent, is reported for the months of the quarter in lines 200.01.020 I, 200.01.020 II and 200.01.020 III. This breakdown helps the accountant check not only the total but also the month in which a discrepancy may have occurred.
The general section of the declaration specifies the IIN or BIN, reporting quarter, taxpayer's name, and declaration type. The reporting type is indicated in accordance with Article 114 of the Tax Code. An error in the general information or the selected period may complicate reconciliation even if the payment was calculated correctly.
What to do if CSHI information is not displayed
Start by checking the period. Information in the personal service, accounting records, and Form 200.00 may have been generated as of different dates. Then compare the IIN, payment month, payment purpose, and the bank's processing result.
If an error is found in the identifier or payment details, follow the official procedure for clarifying or refunding the payment. Do not transfer the amount again merely because it is not yet visible in the service: first, determine what happened to the original payment.
If the payment document has been processed and the details are correct, retain the supporting documents and contact the organization that records CSHI information through its official channel. The employee may be informed of the period and basis for which the payment was made, but the personal data of other employees must not be disclosed.
After making the correction, the accountant should reconcile the three levels again: payroll calculation, the processed payment, and reporting. This control makes it possible to distinguish a calculation error from a delay or incorrect recording of an amount that has already been transferred.
Frequently asked questions
Where can CSHI information be viewed? — Insurance status and payment information can be checked through the available official digital services of the CSHI system. Use secure authentication only and check the date on which the result was generated.
Can CSHI allocations be viewed through the accounting department? — The accountant can confirm the assessment and transfer using accounting registers and payment documents. The individual's current insurance status should additionally be checked through the official service.
Why does the accountant have a record of the payment, while it is not displayed for the employee? — This may be due to differences in the information update date or an error in the IIN, period, or payment purpose. The processing status and details of the payment document must be checked.
In which line of Form 200.00 is income used to calculate CSHI allocations reported? — In Appendix 200.01, the monthly figures are reported in lines 200.01.019 I–III, while the quarterly total is reported in line 200.01.019 IV.
Are social contributions and CSHI the same payment? — No. The rules for completing Form 200.00 provide separate sections and lines for social contributions and CSHI.