Changes in employers´ obligations from 2026: Single Monthly Employer Report (JMHZ)

The Single Monthly Employer Report (JMHZ) is a new reporting system for all employers in the Czech Republic introduced by Act No. 323/2025,  that replace numerous separate reports with one unified monthly submission towards social security and tax authorities (submissions are sent only to the Czech Social Security Administration who transfers them further).

Obligated are all employers incl. the foreign ones or those who employ only 1 employee or only pay taxes.

You can find more information about JMHZ in Czech, English, German, French and Russian on our website.

Key Dates for JMHZ Implementation

1 January 2026 – Act becomes effective

The law enters into force, marking the official start of the new reporting framework. Employers must begin to record all relevant data in accordance with the JMHZ requirements from this date.

1 April 2026 – Full launch of JMHZ

This is the date when the JMHZ system will start to operate fully for most employers. Employer and employee registration will begin in registers maintained by the Czech Social Security Administration (CSSA). Employers will start submitting the first true JMHZ for April 2026 by the deadline of 1–20 May 2026.  

1 July 2026 – Enhanced registration obligations

From this date, new employer and employee registration rules enter into force. Employers must register new employees before they begin work (instead of within 8 days after the start). Employers without prior CSSA registration who now pay withholding tax will also complete registration in the employer register.  

1 April–30 June 2026 – Retroactive reporting period

Employers will also submit JMHZ for January, February and March 2026 during this period, each as separate monthly reports.

Employer and Employee Registers under JMHZ

Employer Registration

All entities that employ workers and are liable to pay personal income tax on wages will need to be listed in the central Employer Register maintained by CSSA.

For employers already registered with CSSA for social insurance purposes, this will be unified with JMHZ.

Employers not previously registered because they only paid tax (but not insurance) will now be included in this centralized register.

Employee Registration

The Employee Register is a new database of all employees that employers must use for JMHZ. Employers will register each employee in the system, and CSSA will issue a unique identifier for each employee that will be used in monthly reporting.  

From 1 April 2026, employees will be registered, and employers will use these identifiers in their JMHZ.  

From 1 July 2026, registration must be completed before the employee starts work, tightening the current registration timeline.  

Employee registration covers all forms of dependent work, including traditional employment contracts, agreements to perform work, and other remunerated legal relationships that require reporting.

Why These Changes Matter?

The new JMHZ will:

• Replace up to 25 different monthly reports previously submitted to various authorities with one central electronic report. 
• Provide state institutions with detailed monthly data on employers and employees for social security, tax, labour and statistical purposes. 
• Reduce duplication and improve data quality by centralising reporting through CSSA.  

Employers should prepare now by updating their payroll systems and internal processes to ensure they can meet the new filing and registration requirements in a timely and accurate manner.