Government regulation on JMHZ: what data to provide and in what form?
The government regulation implementing the Act on Single Monthly Employer Reporting (in Czech "Jednotné měsíční hlášení zaměstnavatele" or JHMZ) was published in the Collection of Laws (No. 417/2025 Coll.), representing a fundamental step towards the practical introduction of a single employer reporting system.
We wrote about the act on single monthly employer reporting (JMHZ) in more detail here.
The regulation, which comes into effect on 1 January 2026, specifies in detail what data employers will be required to provide and in what form.
The regulation itself and its annexes specify the reported data, their scope and disclosure to the relevant institutions, the period for which the data is reported, and the information kept in the employer and employee records. The regulation also specifies the format and content structure of submissions, including technical requirements for electronic data transmission and unambiguous identification of submissions.
Employers should ensure that their payroll systems contain the necessary information and can generate data files with the prescribed content and structure. The JMHZ will be launched on 1 April 2026, and the deadline for submitting the first monthly report for April is 20 May 2026.
Regulation No. 417/2025 Coll. is available here (pdf).