From 1 January 2027 employers will send Sodra (the state social insurance fund) fuller pay data through its electronic insurer system (EDAS), using the Transparent Wage Report (SDUP). The first data, for January, is sent in February, and then every month.
One more task lands in the accountant's calendar, but the preparation starts earlier: the HR, working-time and payroll records need to agree with each other. Updating the software alone may not be enough if nobody in the company has yet decided how to group the jobs.
Is your company ready for SDUP?
A few questions – and you will see which step to start with in preparing for the new Sodra report.
Does anyone in your company work under an employment contract?
Count the director too, if the director is employed under an employment contract.
A rough assessment based on your answers and the information available on 13 October 2026 – not advice. Your answers are not stored or sent anywhere.
What data will have to be reported?
Reported once and updated whenever they change: the job group number, the weekly working-time norm and the working-time arrangement.
Reported every month for the previous month, by the last day of the month: gross monthly pay, gross additional monthly pay and hours paid.
Gross pay is the pay calculated before the employee's taxes. Additional pay covers bonuses, supplements, premiums and increased rates of pay. Paid time also includes holidays, the extra rest days given to parents and downtime that is not the employee's fault. Sick leave is not counted.
What is left out of pay?
The pay reported leaves out sickness benefits, hardship payments, compensation for unused holiday, severance and other compensatory payments, and income exempt from state social insurance contributions (VSD) and compulsory health insurance contributions (PSD). There is a conditional exemption from reporting for additional pay in kind given equally to a whole job group.
We recommend drawing up a list of payment types in your accounting software and marking which SDUP field each payment belongs to. That spares you the monthly guessing about why one amount went into the report and another stayed out.
Job groups must rest on the content of the work
The State Labour Inspectorate (VDI) explains that by 31 December 2026 every employer must have an objective, gender-neutral pay system. This applies even to a company whose only employee on an employment contract is its director – the system may be simplified. Jobs are grouped by skills, effort, responsibility and working conditions, judged on what the job requires.
So a group number should not be made up just to stop a field in the software standing empty. The director and the HR specialist should assess the real functions, and the accountant should make sure the approved decisions are carried correctly into the books.
Our recommendation is to have one approved list of job groups and a clear rule on who tells the accountant about changes. If an employment contract is amended but the accounting data is not updated, even the best software will report the old information.
How to prepare your accounting software
Sodra has already published the SDUP data structure and a JSON validation schema. The data can be prepared for integrations or for a file upload. Employers who do not use integrations will be able to fill in the report in their insurer account.
Ask your software vendor for a specific answer: when SDUP can be generated, what data is missing from the current employee records and how errors will be checked. The answer “an update is planned” does not yet occupy any date in the work calendar.
We recommend testing several different cases: part-time work, bonuses, holidays and sick leave. The point of the test is to check how pay types and hours are assigned, not just whether the software produces a file.
What to do before the end of 2026
- Review your pay system and approve well-founded job groups.
- Check each employee's working-time norm and arrangement in the accounting data.
- Agree how payment types are assigned and how hours paid are counted.
- Agree the update and a test report with your software vendor.
- Decide who passes on HR changes, who prepares the SDUP and who checks the data.
This list is a recommended plan for organising the work. For example, if the director sends bonus information separately and the departments prepare the timesheets, it is worth agreeing one common deadline for handing over the data. February is not the time to work out whose inbox still holds the January bonus.
If we run your payroll, we will prepare the SDUP together with the other monthly reports – from you we will need the approved job groups and the data handed over on time.
Important limits of application
VDI points to exceptions for data that counts as a secret and a separate procedure for temporary agency workers. Monthly reporting should not be confused with the other pay-gap reports or with publishing data: the conditions for those are assessed separately.
The rules for completing and correcting the SDUP were approved on 5 October 2026 by order No. V-500 of the Director of Sodra. The order took effect on 7 October 2026; that is not the date of the first monthly report.
With orderly preparation, the new report can become part of the usual month-end routine. The main job until then is to agree on the data and the responsibilities, so that the new duty does not become yet another urgent request to the accountant.