Employer Register (registration, changes, deregistration)
Under the Single Monthly Employer Report Act, the Employer Register is a newly established register for the monthly reports submitted under that Act. All employers regarded as employers under the Single Monthly Employer Report Act must be recorded in this register, as must all their wage departments, where applicable.
A submission for the entry of an employer in the Employer Register may be made only electronically via e-submission in PDF format. Submissions for details relating to an employer to be changed or corrected, or for deregistration, may be made only electronically via e-submission in XML format. Submissions may be sent via a data box or the CSSA e-Portal.
Obligation to register in the Employer Register:
Once you begin your business activities and become an employer, you must register in the Employer Register no later than two working days before the date on which your first employee is due to start work, but not earlier than 15 days before that date. The same applies to the registration of all wage departments.
Changes to details about an employer or its wage department in the Employer Register
If details recorded about an employer in the Employer Register are changed in any way, you must notify this change within eight days of the date on which you became aware of it. The same applies to changes in the details about your wage department.
Deregistration of an employer or its wage department from the Employer Register
Once you cease to employ your last employee, you must deregister from the Employer Register within eight days of the date on which you ceased to employ that last employee.
If a wage department is closed, the deregistration period is eight calendar days from the date of its closure.
If you registered in the Employer Register on the basis that your first employee was due to start work and that employee does not in fact, take up the work (and no other employee does so either), you must notify this fact within eight days of the date on which that employee was due to start work.
Procedures applying for Employer Register in 1 January 2026 – 30 June 2026
Procedures for the period from 1 January 2026 to 31 March 2026
The Employer Register is maintained in the existing manner under Act No 187/2006 on sickness insurance. An employer must register in the Employer Register no later than eight calendar days after its establishment, using the form “Application for Entry in the Employer Register”. The employer must also register each of its wage departments.
The employer must deregister from the Employer Register using the prescribed form within eight calendar days of the date on which it ceased to be an employer.
Procedures for the period from 1 April 2026 to 30 June 2026
Existing employer (established before 1 April 2026)
All existing employers recorded in the CSSA Employer Register must, between 1 April and 30 April 2026, supplement any details that are not yet recorded by the CSSA and that will newly be kept in the Employer Register. This is done once only via the submission “Employer Registration – Additional Submission” (REGZELDOPL), which may be sent to the CSSA data box or via the CSSA e-Portal.
Specifically, this concerns the following details:
- tax office / specialised tax office,
- local branch of the tax office,
- VČP (payer’s own number) – optional,
- ID of the data box for processing notifications – optional,
- employment agency,
- written agreement on recognition as an employer on the protected labour market under Section 78 of the Employment Act,
- work integration social enterprise.
This procedure also applies to an employer who is a payer of personal income tax on income from dependent activity and who submitted an assessment for that tax in 2023 or 2024, or who in 2025 (or in the first quarter of 2026) was registered as a taxpayer and was registered in the Employer Register by the CSSA ex officio (and assigned a variable symbol).
An employer who employs an employee before 1 April 2026 must, if that employment remains in place at least on 1 April 2026, register in the Employer Register no later than 15 April 2026, unless already registered in the Employer Register under the Sickness Insurance Act or registered ex officio (as a taxpayer).
New employer (established between 1 April 2026 and 30 June 2026)
If you are a newly established employer, you must register in the Employer Register within eight days of the date on which your first employee starts employment, where the date of commencement of that employment is 1 April 2026 or later.
If that first employee is to be a foreign employee, you must register in the Employer Register by the time that employee takes up employment. You must also register all your wage departments within those same time limits.
Dernière mise à jour: 16. 12. 2025