The employer shall pay the premium to the account of the competent DSSA for each calendar month within the maturity period, i.e. from the 1st to the 20th day of the following calendar month. The date of payment shall be the date when the premiums are credited to the account of the payment service provider of the competent DSSA. Within the same period, the employer shall submit to the competent DSSA, using the prescribed form Statement of the determined assessment base and premium amount that he is obliged to pay, indicating the account number from which the payment of the premium was made. The form Statement of the premium amounts shall be submitted by the employer electronically in the form of a eSubmission.

From 1^st July 2024, employers are obliged to register all employees working under an Agreement to complete a job (hereinafter referred to as the "ACJ"), including those who are not insured for sickness insurance. An employer, who has previously employed only uninsured employees under ACJ, must register in the register of employers by 30^th July 2024 at the latest. The application form can be filled in electronically via the CSSA e-Portal. Each month, the employer is obliged to submit a list of all employees under ACJ (insured and uninsured), together with the amount of their income, via the Statement of ACJ, by the 20th day of the following month.From 1^st January 2025, the new limit is 25% of the average wage (ACJ for 1 employer only) and 10% of the average wage (ACJ for other employers).

Act No 323/2025 on the Single Monthly Employer Report (the “JMHZ Act”) took effect on 1 January 2026. Further JMHZ related information is available on the website in Czech and English.

Employers are required to submit a JMHZ (single monthly employer report) electronically. Through this submission, employers also fulfil their reporting and record-keeping obligations regarding themselves and their employees to the Czech Social Security Administration (CSSA), the Ministry of Labour and Social Affairs of the Czech Republic, the Czech Statistical Office, the Labour Office of the Czech Republic, the Ministry of Finance of the Czech Republic, and the Financial Administration of the Czech Republic.

The Employer Register covers employers and wage departments. Employers are recorded in a newly established register of employers.

The Employee Register covers employees (including foreign employees). Employees are recorded in a newly established register of employees.

When an employee is registered for the first time, a personal identification number (OIČ) and an employment identifier (IZ) are automatically assigned. Employers are required to use these identifiers in electronic communication within the framework of the single monthly employer report.

Submissions relating to the Employee Register may be made via:

1. the data box information system to the CSSA data box;
2. the CSSA ePortal; or
3. the CSSA data interface (APEP/VREP).

An employer must register an employee in the Employee Register before the employee commences work, at the earliest eight days prior to the expected date on which the employee is to commence employment. If the employee does not commence work, the CSSA must be notified of this fact within eight days of the expected date of commencement.

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
Employers must deregister an employee within eight days from the date on which:

1. the employment ended,
2. the employer ceased to be obliged to provide a benefit to the employee, if point 1 does not apply; or
3. the employer stopped providing benefits to the employee.

Note:
Agreements to complete a job (ACJ)
Employers must register all employees working under an agreement to complete a job (ACJ), including cases where the employee is not covered by sickness insurance. Employers must also submit a JMHZ covering all such persons.
As of 1 January 2025, the following income thresholds apply to ACJs:

• 25% of the average wage for a ACJ concluded with one employer;
• 10% of the average wage for ACJs concluded with other employers.