The launch of JMHZ is getting near – things good to remember
07.05.2026
The Unified Monthly Employer Reporting system (Jednotné měsíční hlášení zaměstnavatele in Czech, i.e. JMHZ) will start this week already. In this context, we would like to remind you of some essential information and important dates.
By March 31, 2026, employers should download the employees’ record file from the CSSA portal and internally complete the identification data assigned to their employees and their employment relationships in employer’s personnel records (Personal Identification Number, a.k.a. OIČ, and Employment Relationship Identifier, a.k.a. ID PPV).
From April 1, 2026, employers are required to register employees to the employee register by using the new electronic filing only. They will register all employees, i.e. not only those who are participating in health insurance (e.g. employees working under agreement on work activity, not participating in health insurance). If they also failed to report the start, termination, or change effective by March 31, 2026 in the old way, since April 1, 2026 they have to correct this only by submitting the new electronic filing.
By April 30, 2026, employers are bound to complete all data for all existing employees that have not yet been recorded (e.g. level of education completed). By the same deadline, they must also complete the data required about the employer itself (e.g. data mailbox ID, type of the employer, etc.). If the existing employer has not yet been registered, they must register newly by April 15, 2026, if the employment relationship was created before April 1, 2026 and it continues as of that date.
By May 20, 2026, employers are required to send the first JMHZ for the month of April 2026. Please note that the report for April 2026 can be sent no earlier than May 1; earlier submissions will not be taken into account. Reports for subsequent months will be sent regularly from the 1st to the 20th day of the following month.
By June 30, 2026, employers are required to send all monthly reports for the months of January, February and March 2026.
From July 1, 2026, the obligation to register new employers before their establishment and as well new employees before they start work will apply. The good news is that the deadlines for deregistration from the register remain in the current known regime within 8 days after the end of relationship and therefore, nothing has changed in this regard.
Considering the extraordinary complexity of the system, we are preparing another online training for you on May 26, on the topic of JMHZ – first practical insights, where you will learn everything essential for everyday work.