Submission of a Single Monthly Report

The Single Monthly Report must be submitted by employers. From 1 January 2026, any person who employs at least one employee will be regarded as an employer, irrespective of that person’s size or legal form.

An employer required to submit the Single Monthly Report will primarily include:

• an employer under the Labour Code,
• an employer under social security legislation (sickness and pension insurance),
• a payer of personal income tax on income from dependent activity under the Income Tax Act.

For this reason, the monthly report must also be submitted for employees who are employed but do not participate in sickness insurance under the Sickness Insurance Act because their income does not reach the threshold amount.

Method for the submission of the Single Monthly Report, submission deadlines, and content of a submission:
As an employer, you must submit the Single Monthly Report on a monthly basis. The submission deadline is always from the 1st to the 20th day of the calendar month immediately following the calendar month to which the report relates. This means that the report for April 2026 must be submitted between 1 and 20 May 2026.

The monthly report may be submitted only in electronic form, and only in the prescribed format and structure. It may be submitted via:

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

The date of submission is deemed to be the day on which the submission is received by the Czech Social Security Administration.

The Single Monthly Report consists of three parts:

1. the consolidated part, containing details relating to the employer,
2. the insurance part, containing details on the total amount of social security premiums and the contribution to the state employment policy paid by the employer,
3. the individualised part, containing details relating to individual employees and individual employments.

Single Monthly Reports for the period from January to March 2026
For the months of January to March 2026, an employer must submit a Single Monthly Report within the period from 1 April 2026 to 30 June 2026. A separate Single Monthly Report must be submitted for each calendar month.

The method of submission, deadlines, and content of submissions relating to the Employee Register and the Employer Register are regulated separately.