From January 1, 2026, a new system of Unified Monthly Employer Reporting (Jednotné měsíční hlášení zaměstnavatele in Czech, i.e. JMHZ) will be launched. All the necessary data will now be concentrated in one monthly report, in place of the current filing of various reports to several institutions. The system of JMHZ does not yet apply to health insurance companies; it is necessary to file the same reports to them as before.

The new law applies to all employers, including those who have not had any obligations to the CSSA up to now and who were not registered with them. This means that if someone is paid income connected with employment, whether it is a financial reward or a non-monetary benefit, you have to register this person as an employee and file a monthly report for him or her. Newly, the report will also include jobs for which there has not yet been an obligation to pay insurance premiums (employment of small scope, with low earnings up to CZK 4,499, e.g. performance of the function of executive head, member of Association of Housing Unit Owners, etc.)

Although the change is presented as a “simplification”, in our opinion, the administrative burden will increase even more. Data that was previously reported once a year or only for a selected sample of employers will now be reported by all employers without exception, every month and in more detail.

The law is effective from January 1, 2026, with the first three months operating in a so-called trial mode. JMHZ reports for January to March 2026 will be filed during April to June; then the report will be filed every month, no later than the 20^th day of the month following the month in question.

From the above, it is clear that it will be necessary to prepare in time and thoroughly for the changes that JMHZ brings, so that everything can be met without problems and thus avoid possible sanctions.

Due to the complicated nature of the JMHZ system, we are preparing a clear and descriptive on-line training that will focus mainly on practical issues.