The new single monthly employer report – what employers can expect from 2026

Act No. 323/2025 Coll. on the Single Monthly Report effective from 1 January 2026 brings fundamental changes in the area of employers’ communication with state administration authorities. The tax authorities, the Czech Social Security Administration, the Labour Office or the Statistical Office (“CSO”), and in the future also, for example, the Ministry of Justice or the Ministry of Education, are aligning their requirements for employers in terms of filing and the frequency or periodicity of filing. From about 25 submissions, this will become one comprehensive one. Today's overview provides a summary of the most important information.

How will the Single Monthly Employer Reporting (“JMHZ”, jednotné měsíční hlášení zaměstnavatele) system actually work? The JMHZ system will cover three main areas, which are:

• Replacement of a number of submissions to the above-mentioned public administration institutions with a single submission. There will be no need to submit, for example, the monthly Insurance Premium Report by the employer, statistical reports for the CSO or the Report on the Compliance with the Mandatory Share of Employment of Persons with Disabilities. For example, the obligation to issue a pension insurance record sheet or submit an annual personal income tax return from dependent activity will be abolished (however, the financial administration will only start using data from the JMHZ from 1 January 2027; until then, submissions to it will be in the traditional mode).
• Through the JMHZ, employers and their payroll offices will be registered in the so-called employers’ register.
• The JMHZ will also be used to register and pre-register individual employees and each of their employment relationships (previously known as employee commencement reports).

The introduction of the JMHZ is thus a necessary, often administratively unpleasant precursor to the finalisation of the so-called Single Collection Point project, the aim of which is to unify levies to the state administration into a single payment. The aim is also to reduce the burden on employers in the area of employment tax administration. The Ministry of Labour and Social Affairs (“MoLSA”) is responsible for the administration of the new data system, although the Czech Social Security Administration (“CSSA”) will be the recipient of the reports. It is the CSSA that will carry out the technical and formal checks on the JMHZ submission and provide user support to employers. It will give feedback to employers on errors in forms or submissions and call for corrective action. The MoLSA will then distribute the data to the relevant state institutions. Health insurance companies are not currently part of the system, and it will be necessary to continue to make submissions to them in the current form. However, their integration into the JMHZ system is expected in the future.

In order to ensure that integration into the current economic environment goes smoothly, a number of legislative measures have been taken, not only in the form of amendments to laws related to the JMHZ, which were implemented by the so-called accompanying Act to the JMHZ No. 360/2025 Coll., but also by Government Regulation to the JMHZ No. 417/2025 Coll, which is intended to serve as a so-called briefing to employers or payroll system suppliers on how to adapt the output for filing purposes, for example, what data from existing payroll systems will be reported to the JMHZ or the technical requirements for identifying the filing, etc.

The JMHZ system will be rolled out gradually and is subject to a series of milestones over time to help both the public and government institutions adjust to the new reality.

Submissions to public authorities

Although the effective date of the JMHZ is 1 January 2026, the start of JMHZ filing will be postponed in the first quarter of 2026. Employers will therefore not be required to submit either JMHZ or the “old-style” submission in the first three months. It will not even be technically possible to voluntarily submit a JMHZ during this period. The measure will thus practically affect, for example, the monthly obligation to submit the Insurance Premium Reports to the Czech Social Security Agency, which will not need to be submitted for the months January to March 2026. However, what the employer must not forget is that mandatory payments, such as employment tax advances or insurance premiums, are still required to be paid to the relevant institutions for these months, this will not be deferred. It is not until the period from 1 April 2026 to 30 June 2026 that employers then have time to submit individual JMHZs for the first three months of 2026. The standard deadline for filing the JMHZ comes first for the April 2026 filing, which must be filed by 20 May 2026. Employers will be required to report all employment relationships of their employees to the JMHZ system, even those that they have not been accustomed to reporting until now, such as small-scale employment, but also, theoretically, employees who only have exempt income. Similarly, individuals who terminated employment in the first quarter of 2026 will need to be reported into the system as the JMHZ system is launched from 1 January 2026 although submissions for the first quarter are delayed.

Forms of filing JMHZ:

• Through the so-called API, i.e. the interface used to submit xml data from employers’ payroll systems.
• Xml file via employer’s data box
• Manually via the interactive form on the CSSA ePortal

Addition of employer and employee registration and identifiers in JMHZ

In the first quarter of 2026, state administration institutions will complete the transfer of data on individual entities to the JMHZ system. From 1 April 2026, employers will then be obliged to supplement these registrations with additional data not available to the state administration, such as certain types of statistical data, which will be a novelty especially for smaller businesses that have not been obliged to report to the CSO. Employers will have 30 days to complete the register of employers and employees.

Once registration is complete, the employer will receive what is called a Personal Employee Identification Number, under which they can make submissions to JMHZ. Therefore, it will not be possible to submit the first JMHZ without completing the registration by completing the data. In addition, each employment relationship will also have its own identifier („ID PPV“). The employer himself will be identified by his variable symbol assigned for social insurance purposes, or will receive it if he is not registered in the social insurance system. Similarly, each employer’s payroll account will be registered in the JMHZ system under the assigned variable symbol.

A fundamental change will be made to the system of the so-called employment commencement reports, which will be replaced by employee registration. In the first phase, from 1 April to 30 June 2026, the employer will be obliged to register each new employee, a Czech citizen, in the JMHZ register within 8 days of commencing employment. Employees without Czech citizenship at the earliest 8 days before and at the latest one day before the moment of commencement of work. With the introduction of JMHZ, the registration of new employers with state administration institutions will also be unified, namely 8 days after the commencement of activities, i.e., the rule currently applicable to registration with the CSSA. The second phase of changes in the area of registrations will start on 1 July 2026, when the so-called pre-registration of the employee will be introduced and the rules for registration in the employer’s register will be modified.

In the context of the JMHZ, we would like to invite you to a webinar where we will go into more detail on other important areas such as:

• Details of employee pre-registration from 1 July 2026
• JMHZ structure, admissible and inadmissible submission errors
• Submission of JMHZ in the case of multiple payroll departments
• Offences and penalties
• Pre-filled tax return in JMHZ
• Changes in tax laws, including changes in withholding tax or employment tax administration

We would like to remind you that it is high time for employers and payroll software suppliers to prepare for the so-called JMHZ.

The introduction of JMHZ will require preparation – payroll accountants will have to “straighten out” and refine the data in payroll programs, and employers will have to set new rules for submitting documents. At first, it will be a change that will bring more work and perhaps even more stress.