Unified Monthly Employer Reporting (JMHZ): A Step Toward Full Payroll Digitalization

The digitalization of state administration is gaining momentum, and 2026 will bring a fundamental innovation to payroll departments that will rewrite the current reporting workflow. The Unified Monthly Employer Report (Jednotné měsíční hlášení zaměstnavatele – JMHZ) is not merely a partial administrative adjustment; it represents one of the most significant and complex changes in payroll and HR administration in recent years.

The main goal of this measure is to unify and effectively digitize employer obligations toward state institutions. In practice, this means moving away from fragmented reporting—JMHZ will replace the majority of existing, disconnected forms with a single comprehensive electronic report. All key institutions are involved in this project, including the Ministry of Labour and Social Affairs (MPSV), the Czech Social Security Administration (ČSSZ), the Labour Office (ÚP ČR), the Ministry of Finance (MF), the General Financial Directorate (GFŘ), and the Czech Statistical Office (ČSÚ). Health insurance companies remain outside this system for the time being.

Legislative Framework and Deadlines 

The Act on JMHZ (No. 323/2025 Coll.) enters into force on January 1, 2026. The launch of full “live” operation is set for April 1, 2026, when all employers must mandatorily connect to the system (some have been in a pilot mode since July 1, 2025). Reports for the months of January through March 2026 must be submitted retroactively between April 1, 2026, and June 30, 2026.

From January 1, 2026, employers must register in the system, including all their payroll accounting units, and subsequently register all their employees. The system will then assign every natural person a Personal Identification Number (Osobní identifikační číslo – OIČ), which is a unique non-semantic numerical identifier used in the Ministry’s information systems. Simultaneously, every employment relationship will be assigned an Employment Identifier (Identifikátor zaměstnání – ID PPV), also a unique non-semantic numerical identifier.

Submission Methods and Deadlines 

The report is sent to the ČSSZ as an XML data file via a Data Box (datová schránka), the ČSSZ e-portal, or the APEP/VREP API interface. The deadline for submission is strictly no later than the 20th calendar day of the following month and cannot be extended. Relevant data will subsequently be distributed to other institutions.

In the event of an error in the report, the ČSSZ will call upon the employer to correct it. The corrected report must be submitted within 8 days of receiving the notice. The Ministry will retain data in the JMHZ records system for 20 years, while corrections can be made retroactively for up to 10 years. Individual institutions have different archiving periods—for example, pension insurance data is kept for 50 years, whereas statistical data for the ČSÚ is kept for only 1.5 years. Sanctions for failure to submit a report or failure to respond to a notice can reach up to CZK 5,000 per employee.

Content of the Report 

The JMHZ consists of two parts: a summary (for the employer) and an individualized section (for specific employees).

• The Summary Partprimarily contains the entity’s identification data and workplace details, information on insurance premium payments, summary tax data, and aggregated statistical indicators.
• The Individualized Partincludes data on the employment relationship (start, changes, and termination), income amounts and assessment bases, tax reliefs, non-taxable parts, bonuses, absences, and other decisive facts. It also contains selected statistical data, such as education level, employment type, or professional classification.

Changes to Notification Duties 

A significant change for employers is the adjustment of the notification duty upon an employee’s onboarding. Currently, an employer is obliged to register a new employee—a Czech citizen—with the ČSSZ within 8 days of their commencement of employment. From July 1, 2026, this procedure changes fundamentally: the report must be submitted 8 days before the employee’s start date (or at the latest, before the actual commencement of work). This will take the form of “pre-registration” followed by “completion of registration” (within 8 days after starting) or full registration. For employees with foreign citizenship, only full registration will be possible.

Summary of Benefits and Demands 

The main benefits of JMHZ are considered to be the reduction of administrative burden (one report instead of dozens), the elimination of duplicates, the simplification of reporting, and data centralization. JMHZ also opens the door for future automation, such as the preparation of pre-filled tax returns. On the other hand, its introduction places higher demands on internal payroll processes, requiring adjustments to payroll systems and increased precision when processing detailed data. Non-compliance with these duties carries the risk of sanctions.

JMHZ thus represents a major step toward the digitalization and modernization of payroll reporting in the Czech Republic. It brings a fundamental simplification of the process but simultaneously requires a high degree of coordination, data quality, and timely preparation. Successful implementation will depend on detailed knowledge of the legislation as well as close cooperation with software providers, authorities, and other participating institutions.

At AICCON, we are monitoring the situation and technical requirements in detail. We are already reviewing data readiness for our existing clients to ensure a smooth transition. If you do not yet have your processes set up for 2026, we are ready to help you with this change.