Hello.
First of all, there is a need to reconcile the views of the public authorities on the minimum contribution base and the way it is calculated. Some authorities (MDDSZ) are of the opinion that there is no obligation to make up the difference up to the minimum contribution base, while on the other hand we have an authority (ZPIZ) which, like us, understands that this difference is made up if the employee receives additional back-pay or vice versa.
The second problem is reporting the information on the reimbursement of the difference up to the lowest base (especially when the base is in the negative), because when submitting the REK forms there are controls which in some cases do not let the reimbursements through (M08).