The Unified Monthly Employer Report (JMHZ) consolidates employers’ reporting and record-keeping obligations and merges several different forms previously submitted to various authorities (the Czech Social Security Administration, the Financial Administration, the Labour Office, and the Czech Statistical Office). This regulation does not apply to public health insurance companies. An overview of the forms fully or partially replaced is available on the website of the Ministry of Labour and Social Affairs. Each institution will only have access to selected data.
Implementation Timeline
- In October 2025, the Financial Administration provided data on selected taxpayers to the Czech Social Security Administration, which automatically entered them in the employer register.
- From 1 January 2026: Part of the JMHZ Act came into effect. During the first quarter (January–March), JMHZ operates in a transitional period, during which deregistrations and registrations continue to be made under the existing rules, but, for example, income statements are not submitted. Reports are submitted only by employers participating in the pilot programme.
- From 1 April 2026: Full implementation of the system: –
- Old forms (e.g. ONZ) are replaced by new ones (e.g. REGZEC).
- Reports for the period from January to March 2026 must be submitted by 30 June 2026. A separate Unified Monthly Employer Report must be filed for each calendar month.
- Taxpayer (automatic registration): If it is an employer as of 1 April 2026, it must by 30 April 2026
- provide the Czech Social Security Administration with any missing information,
- register its employees.
- Employer existing before 1 April 2026:
- must register by 15 April 2026 (if not already registered or not subject to automatic registration),
- must register employees within 8 days of receiving the variable symbol.
- Existing registered employer:
- must provide the Czech Social Security Administration with any missing information by 30 April 2026 (including new data concerning foreign nationals).
- Identifiers: the Czech Social Security Administration will provide employers with employee and employment identifiers (by 15 April 2026).
- From 1 July 2026:
- Employees must be registered no later than before the moment they commence work. However, an employer may register an employee no earlier than 8 days before the expected start date of employment, or within 8 days from the date on which
- the employer became obliged to provide remuneration or other benefits to the employee, or, if that date cannot be used,
- the employer first provided such remuneration or benefits to the employee, if the above date cannot be used.
- Requests for data for providers of consumer credit may be submitted no earlier than 1 July 2026, and only in relation to data for the period starting from January 2026.
- Employees must be registered no later than before the moment they commence work. However, an employer may register an employee no earlier than 8 days before the expected start date of employment, or within 8 days from the date on which
Deadline for Filing the JMHZ
- The JMHZ is submitted monthly for each calendar month, generally by the 20th day of the following month, unless a special regulation provides otherwise (e.g. reporting the commencement of employment of foreign nationals)
- Each registered payroll office submits the JMHZ separately.
Structure of the Report
The Unified Monthly Employer Report includes in particular the following data:
- summary data – information about the employer,
- data on social security contributions and the employer’s contribution to the state employment policy,
- individualised data concerning individual employees and jobs.
The scope of the data is determined by a government regulation and will be amended as needed.
A corrective report may be submitted no later than 10 years from the end of the calendar year in which the employer was required to file the Unified Monthly Employer Report being corrected.
Register of Employers
An employer is understood to mean an employer under
- the Labour Code,
- the Sickness Insurance Act,
- the Act on Social Security Contributions and the Contribution to the State Employment Policy,
- the Employment Act,
- as well as a payer of personal income tax on dependent activity under the Income Taxes Act.
An employer is also deemed to be a natural or legal person from the beginning of the fifteenth day before the expected commencement date of work of its first employee until the date of such commencement (effective from 1 July 2026).
There is an obligation to register in the register of employers no later than 2 working days before the day on which the first employee is to commence work, but no earlier than 15 days before that day (effective from 1 July 2026). The employer is required to notify any change to the data entered in the register of employers within 8 days from the date on which it became aware of such change.
Register of Employees
An employee is understood to mean
- an employee under the Sickness Insurance Act,
- an employee under the Act on Social Security Contributions and the Contribution to the State Employment Policy,
- a natural person employed by the employer under the Act on the Organisation and Implementation of Social Security, or a person with whom the employer is in a relationship giving rise to participation in pension insurance,
- a taxpayer of personal income tax on dependent activity under the Income Taxes Act, or
- an employee under the Labour Code.
New Identification Data
The legislation introduces two identifiers that employers will be required to state:
- Personal Identification Number (OIČ / IK MPSV): A unique, immutable numerical code assigned to each natural person. For existing employees, it will be assigned in bulk by the Czech Social Security Administration in March 2026.
- Employment Identifier (IZ / ID PPV): A number assigned to each specific employment relationship.
Pension Insurance Record Sheets (“ELDP”)
- The employer will submit the ELDP for 2025; for subsequent calendar years, these records will be prepared by the Czech Social Security Administration on the basis of the Unified Monthly Employer Report.
- The employer will continue to prepare the ELDP:
- only for employees whose employment ended before 1 April 2026, or
- upon request by the District Social Security Administration or the Czech Social Security Administration, if information is being amended.
Further information can be found on the websites of the Ministry of Labour and Social Affairs and the Czech Social Security Administration.
HR Legal Update 03/2026 download here.