One report instead of several. The new system of a single monthly employer report is intended to simplify administrative procedures for employers, but it also introduces new obligations and risks.
What’s Changing for Employers
Starting April 1, 2026, employers are required to submit the Unified Monthly Employer Report (JMHZ).
The goal is to simplify administration—a single report will now be submitted, gradually replacing several existing obligations.
What the JMHZ Replaces
The new report will gradually replace, in particular:
- Overview of social security contributions and contributions to state employment policy
- Notification of the start and end of employment
- Attachments to benefit applications
- Pension insurance record sheet
- Income tax return for employment income and fringe benefits
- Wage and employment reports for the Czech Statistical Office (ČSÚ) and the Information System on Average Earnings (ISPV)
- Job Vacancy Reports (for the Labor Office)
Information on Compliance with the Mandatory Employment Quota for Persons with Disabilities
How and When to File Reports
Reports must be filed:
- exclusively electronically
- in XML format
- by the 20th day of the following month
For the period from January to March 2026, individual reports must be submitted retroactively between April 1 and June 30, 2026.
This obligation applies to all employers.
New Employee Records
The new legislation also includes new employee records.
Starting July 1, 2026, it will be necessary to:
- pre-register employees before they start work
- supplement the remaining employee data within 8 days of the start of employment
- deregister employees within 8 days of the end of employment
A stricter rule applies to foreign employees—registration must take place before the first day of work.
New identifiers
Each employee will be assigned::
- a personal identification number (OIČ) )
- an employment identifier (IZ), which identifies each employment relationship
For example, in the case of concurrent regular employment and contract work:
- one employee = one OIČ
- each employment relationship = its own IZ
Without these identifiers, it is not possible to submit a report.
Payment of contributions and health insurance
In the future, the payment of contributions should also be simplified—the employer will send a single payment, which will be distributed among the individual institutions.
However, health insurance companies are not yet integrated within the system. This means that:
- health insurance contributions will continue to be paid separately
- reports are submitted directly to the insurance companies
| What to watch out for Incorrect or late reporting may lead to: → fines → the employment being classified as illegal work The transition to the new system places particular emphasis on: → correct registration of employees → correct assignment of identifiers → compliance with deadlines |
| Practical Conclusion The introduction of JMHZ represents a significant change in payroll and HR administration. Although it is intended to simplify administration, the transition to the new system itself requires careful preparation and the proper configuration of internal processes. |
Author: Pavlína Vášová, Lenka Marková, Accounting & Tax Consultant LYNX (Czech Republic)
Source: Ministry of Labor and Social Affairs, Czech Social Security Administration, Methodological Updates 1/2026, Act No. 323/2025 Coll
