Anna Beránková

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Payroll agenda

Instructional Videos for JMHZ on the CSSZ ePortal

In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...

| 2 min read | May 5, 2026

Payroll agenda

"Švarcsystém": Navigating an Environment of Diverging Rules

The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...

| 4 min read | May 5, 2026

Payroll agenda

Single Monthly Employer Report and Annual Tax Reconciliation: What (Not) to Report in 2026

The introduction of the Single Monthly Employer Report brings changes not only to the scope of reported data but also to its significance in determining tax...

Anna Beránková

| 4 min read | April 16, 2026

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