Proposal to simplify administration – single monthly employer report
From 2026, the Ministry of Labour and Social Affairs wants to launch a single monthly employer reporting project that could significantly reduce the administrative burden for businesses as regards employees, and today's up to 25 different monthly reports could be replaced by one.
Currently, employers submit various forms to many authorities (e.g. the Ministry of Labour and Social Affairs, social security administrations, labour offices, tax administration authorities, the Czech Statistical Office). These often contain duplicate data on employees, their earnings, insurance contributions, etc. According to the bill on single monthly employer reporting (in Czech Jednotné měsíční hlášení zaměstnavatelů or JMHZ), all obligations will be merged into a single monthly report. The data will thus be centralised and shared between individual authorities.
The single monthly employer report should be submitted electronically to a single entity – the Ministry of Labour and Social Affairs, by the 20thday of the calendar month following the calendar month which is the subject of the report. Employers who have not yet communicated electronically with the authorities will have to adapt their systems or use the existing portal of the ministry or their data boxes.
Within the single monthly employer reporting system, individual employee records will also be kept, hence offering benefits like a tax return pre-filled by the administration as regards income from employment, and the provision of underlying data for applications for state social support to employees as well.
The current proposal does not yet cover the employers’ obligations towards health insurance companies but its extension to include them is being considered for the next stages of the project.
The single monthly employer report is to be introduced from 1 January 2026, with its pilot stage beginning at the state administration and selected employers in July 2025.