Employee Register (registration, changes, deregistration)

ČESKÁ SPRÁVA SOCIÁLNÍHO ZABEZPEČENÍ

According to the Single Monthly Employer Report Act, the Employee Register contains details about employees for the purposes of the Single Monthly Report.

Submissions relating to the Employee Register may be made via:

the data box information system to the CSSA data box,
the CSSA ePortal, or
the CSSA data interface (APEP/VREP).

Obligation to register an employee in the Employee Register:

An employer must register an employee in the Employee Register before the employee commences work; registration may take place at the earliest within eight days prior to the expected date on which the employee is to commence employment.

If the employee is not a foreign employee, the employer may register the employee only partially (“partial registration”). In a partial registration, the employer provides the following details: the employee’s first name, surname, surname at birth, birth number, place of birth, citizenship, the expected date on which the employee is to commence employment, and the employer’s variable symbol. The remaining details required for registration in the Employee Register must be notified within eight days of the date on which the employee commences work.

If the employee does not commence work, the employer must notify the CSSA of this fact within eight days of the expected date of commencement.

There are specific cases where the employer must register the employee in the Employee Register within eight days of the date on which:

the employer became obliged to provide a benefit to the employee, or
the employer first provided a benefit to the employee.

Changes in employee details recorded in the Employee Register:

Once any details recorded in the Employee Register change, the employer must report the change. The deadline for reporting is eight days from the date on which the employer became aware of the change.

Deregistration of an employee from the Employee Register:

The obligation to register an employee is accompanied by the obligation to deregister that employee, again within eight days of the date on which:

the employment has been terminated,
the employer ceased to be obliged to provide a benefit to the employee, if point 1 does not apply, or
the employer stopped providing a benefit to that employee.

Procedures applying for Employee Register in 1 January 2026 – 30 June 2026

The Employee Register is maintained in the existing manner under Act No 187/2006 on sickness insurance. The employer must notify the Regional Social Security Administration (RSSA), on the prescribed form, of the date on which an employee commenced employment giving rise to participation in insurance within eight calendar days of commencement, and of the date on which the employment ended within eight calendar days of the end of employment.

Notice:
Agreements to complete a job (ACJ)
The form “Statement of ACJ” may be submitted for the last time for December 2025. From 1 January 2026, the obligation to submit this form is abolished and, from 1 April 2026, it will be replaced by the Single Monthly Report. Until 31 March 2026, employees working under a ACJ may still be registered using the “Notification of Commencement (Termination) of Employment” form.

Existing employees
If an employee was recorded in the CSSA insurance register under the Sickness Insurance Act for at least one day between 1 January and 31 March 2026 and remains an employee after 1 April 2026, the employer must report the extended set of details for that employee. These are details that will form part of the new Employee Register but have not previously been recorded in the existing CSSA records.

This additional reporting is carried out via Employee Registration (REGZEC) – “Change”, by 30 April 2026.

'The employer must also register, via REGZEC, all employed persons who newly fall under the definition of “employee” (for example, uninsured workers under an “Agreement to perform work”), including the extended REGZEC data set. This must be completed by 30 April 2026.

Employers who were registered in the Employer Register ex officio (as payers of tax) must register their employees in the insurance register by 30 April 2026.

Employers who employed employees before 1 April 2026 but were not registered in the CSSA Employee Register or registered ex officio (as payers of tax), and who registered themselves in the Employer Register after 1 April 2026, must register their employees in the Employee Register within eight days of receiving the document containing the variable symbol.

New employees
An employer must register new employees via Employee Registration (REGZEC).

Employees must be registered within eight days of the date on which:

the employee commences employment,
the employer became obliged to provide a benefit to the employee,
the employer first provided a benefit to the employee,

or on the day on which the employer submits an application for a sickness insurance benefit to the social security administration, if the employee claims the benefit before the employer has registered the employee in the Employee Register.

An employee who is a foreign employee must be registered in the Employee Register before the commencement of employment.

Последнее обновление: 16. 12. 2025

ČESKÁ SPRÁVA SOCIÁLNÍHO ZABEZPEČENÍ