Unified Employer Monthly Report launched

The main idea behind the entire system is to make life easier for employers, who are currently required to submit various reports to different authorities. The goal is to centralize data in one place so that employers do not have to report the same information repeatedly, which the state hopes will reduce the administrative burden on businesses.

Through the JMHZ, employers will submit reported data to the Ministry of Labour and Social Affairs via the Czech Social Security Administration (CSSA). Other authorities (notably the Financial Administration, the Labour Office, and the Czech Statistical Office) will retrieve data from this repository themselves. However, please note that health insurance companies are not involved in the JMHZ system, so obligations regarding public health insurance remain unchanged.

Who is required to file the JMHZ?

All employers are required to file the JMHZ, regardless of their legal form or size. This obligation also applies to employers who previously had no reporting obligations to the CSSA, for example, because they did not employ staff subject to insurance.

The JMHZ applies to all employees, both Czech citizens and foreign nationals, and covers all basic employment relationships, including those working under agreements (dohodáři) and civil service positions.

When is an employer required to file the JMHZ?

In the standard regime, the JMHZ must be filed between the 1st and the 20th day of the calendar month immediately following the month for which the data is being reported.

Because the JMHZ Act came into effect on January 1, 2026, but the system for filing the JMHZ was not launched until April 1, 2026, special transitional rules apply to the first quarter of 2026. Employers did not file the JMHZ during the period from January to March 2026 and could only do so starting April 1, 2026. It is necessary to retroactively file separate JMHZ reports for each of the months of January, February, and March 2026 by June 30, 2026. Reports can be submitted gradually; it is not necessary to send all three at once.

In April 2026, employers had to fulfill several one-time obligations, primarily updating missing registration data for themselves and their employees and registering all employees who had not been registered until then, such as employees in small-scale employment. Employers who were not yet listed in the CSSA register had to register with the employer registry by April 15, 2026.

What specific obligations do employers have?

First and foremost, employers must ensure they are registered in the employer registry maintained by the CSSA and register all their employees in the employee registry. Those who were already listed in the CSSA register were transferred to the new registry automatically.

Furthermore, the employer is required to notify the CSSA within 8 days of any changes to the registered data regarding themselves or their employees, to register new employees, and to deregister employees whose employment relationship has ended. For Czech citizens, the deadline is currently no later than 8 days from the start of employment; for foreign employees, it is no later than before the start of work. From July 1, 2026, this obligation becomes stricter—all new employees must be registered no later than before they start work, and no earlier than 8 days in advance.

The JMHZ itself is filed exclusively electronically in the form of a data message. Submissions can be made via HR or payroll software, a data box, or the CSSA ePortal (eportal.cssz.cz).

What sanctions do employers face?

The JMHZ Act also includes provisions for offenses and sanctions. An offense may include, for example, failure to file the JMHZ within the specified deadline, failure to register in the employer registry, failure to register an employee within the specified deadline, or submitting a report containing errors.

In the event of an incorrect report, the local CSSA office, as the competent administrative authority, should primarily call upon the employer to submit a corrected report and provide an eight-day period for rectification. If the defect persists, a sanction of up to CZK 100,000 may be imposed, or a fine of CZK 5,000 for each employee.

Goal achieved?

The introduction of the JMHZ could be a significant step toward reducing the administrative burden on employers. However, practice shows that the initial implementation brings a number of challenges—employers are struggling with a more extensive agenda of reported data, for example, and with the technical and procedural demands associated with the transition to the new system. Only time will tell whether the JMHZ will fulfill its promise in the long term. If you are unsure about the scope of your obligations regarding the JMHZ or need help setting up appropriate internal processes, do not hesitate to contact our experts.

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