Od 1. dubna 2020 maj\u00ed zam\u011bstnavatel\u00e9 povinnost pod\u00e1vat nov\u00e9 jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f (\u201eJMHZ\u201c). C\u00edlem zaveden\u00ed JMHZ bylo zjednodu\u0161it administrativu spojenou se zam\u011bstn\u00e1v\u00e1n\u00edm zam\u011bstnanc\u016f. Nov\u011b sta\u010d\u00ed pod\u00e1vat jedin\u00e9 hl\u00e1\u0161en\u00ed, kter\u00e9 nahrazuje celou \u0159adu dosavadn\u00edch povinnost\u00ed.<\/p>\n\n\n\n
Zaveden\u00ed jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f p\u0159edstavuje jednu z nejv\u00fdznamn\u011bj\u0161\u00edch zm\u011bn v oblasti mzdov\u00e9 a person\u00e1ln\u00ed agendy za posledn\u00ed roky. A\u010dkoli je jeho c\u00edlem administrativu zjednodu\u0161it, samotn\u00fd p\u0159echod na nov\u00fd syst\u00e9m klade na zam\u011bstnavatele zna\u010dn\u00e9 n\u00e1roky \u2014 od v\u010dasn\u00e9 registrace zam\u011bstnanc\u016f a spr\u00e1vn\u00e9ho p\u0159id\u011blen\u00ed nov\u00fdch identifik\u00e1tor\u016f a\u017e po dodr\u017een\u00ed p\u0159echodn\u00fdch lh\u016ft pro zp\u011btn\u00e1 pod\u00e1n\u00ed. Chybn\u00e9 nebo opo\u017ed\u011bn\u00e9 hl\u00e1\u0161en\u00ed p\u0159itom m\u016f\u017ee m\u00edt citeln\u00e9 d\u016fsledky v\u010detn\u011b pokut \u010di posouzen\u00ed pr\u00e1ce jako neleg\u00e1ln\u00ed. Pokud si chcete b\u00fdt jisti, \u017ee v\u00e1\u0161 p\u0159echod na JMHZ prob\u00edh\u00e1 hladce a v souladu se v\u0161emi z\u00e1konn\u00fdmi po\u017eadavky, nev\u00e1hejte se na n\u00e1s obr\u00e1tit. N\u00e1\u0161 t\u00fdm advok\u00e1t\u016f a da\u0148ov\u00fdch poradc\u016f v\u00e1m pom\u016f\u017ee s nastaven\u00edm proces\u016f, prov\u011b\u0159en\u00edm p\u0159ipravenosti va\u0161\u00ed mzdov\u00e9 agendy i s \u0159e\u0161en\u00edm p\u0159\u00edpadn\u00fdch nejasnost\u00ed tak, abyste se mohli pln\u011b soust\u0159edit na sv\u00e9 podnik\u00e1n\u00ed.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" Od 1. dubna 2020 maj\u00ed zam\u011bstnavatel\u00e9 povinnost pod\u00e1vat nov\u00e9 jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f (\u201eJMHZ\u201c). C\u00edlem zaveden\u00ed JMHZ bylo zjednodu\u0161it administrativu spojenou se zam\u011bstn\u00e1v\u00e1n\u00edm zam\u011bstnanc\u016f. Nov\u011b sta\u010d\u00ed pod\u00e1vat jedin\u00e9 hl\u00e1\u0161en\u00ed, kter\u00e9 nahrazuje celou \u0159adu dosavadn\u00edch povinnost\u00ed. M\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed postupn\u011b nahrad\u00ed:– P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti– Ozn\u00e1men\u00ed o n\u00e1stupu […]<\/p>\n","protected":false},"author":3,"featured_media":7672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"[]"},"categories":[73],"tags":[],"class_list":["post-16997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-cs"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/16997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=16997"}],"version-history":[{"count":6,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/16997\/revisions"}],"predecessor-version":[{"id":17016,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/16997\/revisions\/17016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/7672"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=16997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=16997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=16997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
M\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed postupn\u011b nahrad\u00ed:
<\/strong>– P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti
– Ozn\u00e1men\u00ed o n\u00e1stupu a skon\u010den\u00ed zam\u011bstn\u00e1n\u00ed
– P\u0159\u00edlohy k \u017e\u00e1dosti o d\u00e1vky
– Eviden\u010dn\u00ed list d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed
– Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a funk\u010dn\u00edch po\u017eitk\u016f
– V\u00fdkazy o mzd\u00e1ch a zam\u011bstnanosti pro \u010cS\u00da a ISPV)
– Hl\u00e1\u0161en\u00ed o voln\u00fdch pracovn\u00edch m\u00edstech (pro \u00da\u0159ad pr\u00e1ce)
– Informovace o pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu osob se zdrav\u00edtn\u00edm posti\u017een\u00edm<\/p>\n\n\n\n
Hl\u00e1\u0161en\u00ed se pod\u00e1v\u00e1 v\u00fdhradn\u011b elektonicky p\u0159es port\u00e1l st\u00e1tn\u00ed spr\u00e1vy ve form\u00e1tu XML form\u00e1tu do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. Prvn\u00ed JMHZ se pod\u00e1v\u00e1 od 1. dubna 2026.
Za m\u011bs\u00edce leden a\u017e b\u0159ezen 2026 mus\u00ed zam\u011bstnavatel podat jednotliv\u00e1 hl\u00e1\u0161en\u00ed zp\u011btn\u011b, a to v obdob\u00ed od 1.4.2026 do 30.6.2026.
Povinnost pod\u00e1vat JMHZ maj\u00ed v\u0161ichni zam\u011bstnavatel\u00e9.
Formul\u00e1\u0159 obsahuje zejm\u00e9na idenifika\u010dn\u00ed \u00fadaje zam\u011bstnavatele a zam\u011bstnanc\u016f, druh pracovn\u011bpr\u00e1vn\u00edho vztahu, p\u0159\u00edjmy a odvody, z\u00e1lohy na da\u0148 a nemocensk\u00e9 d\u00e1vky, \u00fadaje o nemocensk\u00fdch d\u00e1vk\u00e1ch, rodi\u010dovsk\u00e9 dovolen\u00e9, pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed apod.<\/p>\n\n\n\n
Do budoucna by se m\u011bla zjednodu\u0161it i platba odvod\u016f. Zam\u011bstnavatel\u00e9 budou v budoucnu odes\u00edlat pouze jednu platbu, kter\u00e1 se rozd\u011bl\u00ed jednotliv\u00fdm instituc\u00edm.<\/p>\n\n\n\n
Sou\u010d\u00e1st\u00ed nov\u00e9 pr\u00e1vn\u00ed \u00fapravy je tak\u00e9 evidence zam\u011bstnanc\u016f. Od 1.7.2026 bude nutn\u00e1 p\u0159edregistrace ka\u017ed\u00e9ho zam\u011bstnance je\u0161t\u011b p\u0159ed n\u00e1stupem do zam\u011bstn\u00e1n\u00edZam\u011bstnavatel p\u0159i n\u00ed uv\u00e1d\u00ed z\u00e1kladn\u00ed \u00fadaje o zam\u011bstnanci jako jm\u00e9no, p\u0159\u00edjmen\u00ed, rodn\u00e9 p\u0159\u00edjmen\u00ed, rodn\u00e9 \u010d\u00edslo, m\u00edsto narozen\u00ed, st\u00e1tn\u00ed ob\u010danstv\u00ed, p\u0159edpokl\u00e1dan\u00fd den n\u00e1stupu a variabiln\u00ed symbol zam\u011bstnavatele. Zbyl\u00e9 \u00fadaje pro p\u0159ihl\u00e1\u0161en\u00ed zam\u011bstnance do evidence zam\u011bstnanc\u016f je zam\u011bstnavatel povinen ozn\u00e1mit ve lh\u016ft\u011b 8 dn\u016f ode dne, kdy tento zam\u011bstnanec nastoupil do pr\u00e1ce. Pro zahrani\u010dn\u00ed zam\u011bstance plat\u00ed p\u0159\u00edsn\u011bj\u0161\u00ed pravidlo \u2013 mus\u00ed b\u00fdt nahl\u00e1\u0161en p\u0159ed prvn\u00edm v\u00fdkonem pr\u00e1ce. Odhl\u00e1\u0161en\u00ed zam\u011bstnance z evidence zam\u011bstnanc\u016f mus\u00ed b\u00fdt provedeno do 8 dn\u016f od skon\u010den\u00ed zam\u011bstn\u00e1n\u00ed.<\/p>\n\n\n\n
Za chybn\u011b podan\u00e9 nebo nepodan\u00e9 hl\u00e1\u0161en\u00ed hroz\u00ed pokuta. U nehl\u00e1\u0161en\u00e9ho zam\u011bstnance to bude br\u00e1no jako neleg\u00e1ln\u00ed pr\u00e1ce.<\/p>\n\n\n\n
V tomto nov\u00e9m syst\u00e9mu m\u00e1 ka\u017ed\u00fd zam\u011bstnanec p\u0159id\u011bleno sv\u00e9 osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo (OI\u010c), kter\u00e9 nahrazuje rodn\u00e9 \u010d\u00edsloa identifik\u00e1tor zam\u011bstn\u00e1n\u00ed (IZ), kter\u00fd identifikuje konkr\u00e9tn\u00ed pracovn\u00ed vztah.<\/p>\n\n\n\n
Nap\u0159\u00edklad pokud m\u00e1 jeden zam\u011bstnanec pracovn\u00ed pom\u011br a z\u00e1rove\u0148 pracuje i na dohodu, pak bude m\u00edt p\u0159id\u011bleno jedno OI\u010c a dv\u011b r\u016fzn\u00e1 IZ. Bez t\u011bchto identifik\u00e1tor\u016f nen\u00ed mo\u017en\u00e9 IMHZ podat.<\/p>\n\n\n\n
D\u00edky JMHZ by m\u011blo m\u00edt m\u00edt Ministerstvo financ\u00ed a Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed k dispozici aktu\u00e1ln\u00ed data o mzd\u00e1ch v cel\u00e9 republice v re\u00e1ln\u00e9m \u010dase.<\/p>\n\n\n\n
Zdravotn\u00ed poji\u0161\u0165ovny zat\u00edm nejsou do syst\u00e9mu JMHZ zapojeny, tam tedy samostatn\u00e9 platby a hl\u00e1\u0161en\u00ed z\u016fst\u00e1vaj\u00ed beze zm\u011bny.<\/p>\n\n\n\n
To znamen\u00e1, \u017ee:
– odvody zdravotn\u00edho poji\u0161t\u011bn\u00ed se nad\u00e1le hrad\u00ed samostatn\u011b na \u00fa\u010dty jednotliv\u00fdch poji\u0161\u0165oven
– p\u0159ehledy se pod\u00e1vaj\u00ed p\u0159\u00edmo zdravotn\u00edm poji\u0161\u0165ovn\u00e1m (nov\u011b pouze elektronicky)<\/p>\n\n\n\n