Single monthly employer reporting: questions for GFD and ministry representatives

Petr Toman: In my opinion, the JMHZ represents one of the most significant changes in the tax collection process in years, perhaps even in decades. Can you briefly summarise what the JMHZ will be about?

Tomáš Machanec: A major change in the reporting by employers to state institutions is being prepared for 1 April next year and has already been largely legislatively approved. Currently, employers must send numerous reports, register with the Czech Social Security Administration (CSSA) and the tax authorities, and then submit their reports not only to these two organisations but also to the Czech Statistical Office, the Labour Office, and others. By 1 April next year, we will consolidate this reporting. There will be only one employer registration, with the CSSA. The financial administration will assume the data from this registration, and we will replace the current 25 or so different reports with a regular and single monthly report that the employer will send to one entity, the CSSA, which will receive a considerable set of data on all their employees. The Ministry of Labour and Social Affairs will then forward this data to the individual organisations, but only the data that pertains to each of them.
 

Content of reported information

Petr Toman: If we focus on the content of the data that will be reported and compare it with the current situation: will it only be a summary, or will there also be new information so far not reported to the financial administration or the CSSA?

Simona Hornochová: For the financial administration, it will be new in that employers will provide data that was previously only recorded internally by them, in payroll sheets. We have tried to set up the data set so that it will not include any data that employers do not already collect. The financial administration will thus have detailed information every month, individually for all employees, so far held only by the employers. The other institutions currently rely on 25 forms that will be merged into one, and of course the data should not be duplicated.

Petr Toman: I understand that employers will only report the data that they already have to record now. So, they will not be required to collect additional data but only provide the data that they already have but currently do not report.

Tomáš Machanec: Yes, employers will not be collecting any new information, so the situation will not change for them in this respect. However, they will be exporting data more frequently and in a more detailed structure. In the mandatory insurance area, I can mention, for example, the pension insurance record sheet currently submitted once a year. This sheet will cease to exist as the CSSA will prepare it themselves, from data on employee wages and assessment bases.

Petr Toman: The main advantage for employers will be a reduction in the number of prescribed forms and deadlines, and their unification. The state, on the other hand, will obtain the data all at once and at a single point in time. It will also obtain new information that will lead to the tax administration’s digitisation.

Simona Hornochová: This is a huge step that needs to be successful, as it is a prerequisite for moving on to the next phase – the establishment of a single collection point. That is why it is now extremely important for all employers to turn to their payroll software providers to ensure that they are already modifying their systems so that their data can be sent to the JMHZ collection point monthly and in the required structure. A government regulation providing for the structure of the data to be reported is currently undergoing comment procedure.
 

Key deadlines and first-time reporting

Petr Toman: Looking on the basic JMHZ processes, I would like to know what other information employers will have to report and by what deadlines.
Tomáš Machanec: Employers will be required to register each new employee in the JMHZ register. From 1 April, this will have to be done within eight days, which is the same as is currently the case with the Czech Social Security Administration. What is new is that they will have to register all employees, including those working under agreements to perform work or agreements to carry out a job.

Simona Hornochová: This will be a single registration, meaning that it will no longer be necessary to report to the financial administration, as it will draw data from the CSSA records. Employers who have not yet been registered with the CSSA because they paid only tax in the Czech Republic will also be registered here.

Petr Toman: What procedure will apply to existing employees?

Tomáš Machanec: The data on individual employees will be communicated with a unique identifier: an employee’s personal identification number. After 1 April 2026, on its portal with guaranteed identity, the CSSA will issue lists of employees with these identifiers. Every employer will have access to them and will be able to download them. Employers will then use the identifiers to send employee data every month by the 20th day of the following month. The identifier is intended to simplify the process – employers will not have to provide all the data every month but only the identifier under which the data will be linked.

Petr Toman: Let's look at the key deadlines when the law will come into effect and when the obligations will arise.

Simona Hornochová: The key date when the employer systems should be up and running is 1 April 2026 as at that date, the registration process will start and the financial administration will stop accepting employer registrations. The first reports should be submitted by 20 May for the month of April. Data for the first quarter should be reported by the end of June. 

You can listen to the complete recording of the interview from the Daňovky On Air programme, including a summary of important deadlines, here.