The government plans to introduce a single monthly report, to be filed by employers effective as of January 2026, which should replace no fewer than 25 forms with a single electronic submission.
If everything had gone according to the government’s plans, 1 July 2025 would have marked the kick-off date for the pilot stage of the largest change in employer-side personnel data reporting in a decade: the “JMHZ”, a Czech acronym for the monthly single-form employer’s report. As per the government bill, currently headed toward a third reading in the House of Deputies, this major reform will affect all employees without exemptions and is set to come into force on 1 January 2026.
The monthly single-form report represents a new electronic system replacing no fewer than 25 different forms with a single monthly report, to be submitted to the Ministry of Labor and Social Affairs by the 20th day of the month following the reporting period. The system will automatically distribute the data to all relevant authorities, thus putting an end to the tiresome exercise of having to fill the very same information into various submissions addressed to various institutions.
The goal is for the JMHZ to gradually make various mandatory reports obsolete, such as the pension claims data for the Czech Social Security Administration; the employment entry and exit reports, monthly wage tax deduction reports, and annual wage tax settlements currently to be submitted to the finance administration, various reports required by the Labor Office, and statistical data for the Czech Statistical Office. One major change consists of the newly gained ability to automatically generate the annual wage tax calculation (tax return for income from employment) from JMHZ data, which will dramatically cut the administrative burden around the end of the year.
More generally, the principal benefit for employers lies in just how much red tape will be cut – instead of having to submit 25 forms (and watch the deadline for each), it will suffice to submit one form, by one unified date. On the other end, the Ministry of Labor and Social Affairs welcomes that the introduction of the JMHZ will provide employees with a pre-completed wage tax statement and hopes that the provision of various social security services and welfare benefits will be sped up.
However, preparing for the momentous change requires more attention than should be needed: originally, the Ministry of Labor and Social Affairs had promised a testing phase as of July 2025 – this would have allowed everyone to gain experience with the system over the course of a six-month pilot operation before making it mandatory. However, it is currently unclear how employers may sign up for the pilot stage and explore individual features. Be that as it may, employers will do well to check whether their accounting software lives up to the new requirements and enquire about an update or, if necessary, switch to a different application. One should note that the single-form report will affect all categories of employees, and that it can only be filed electronically, either through the ministry’s online portal, or via databox, or via an API.
While social security contributions and tax payments all enter the single-form report, health insurance premiums remain a separate item for now; only in a later step are these payments supposed to become integrated as well. For the employer, this means, that at least for the time being, multiple reporting systems will still have to be kept in parallel.
Our recommendations for a successful implementation of the reform on the level of your company are these: get in touch with the provider of your accounting software; sign up for the pilot stage to gain practical experience (if and when this sneak peek becomes at all available – at press time, the registration issue remains unresolved); arrange for proper training of your staff members in charge of reporting; and provide for an electronic signature (or databox) for electronic communication (submission of the single-form report).
The government bill is currently on the docket for third reading in the House of Deputies. One may expect it to pass into law, effective of 1 January 2026.
Source:
Parliamentary press No. 925
Website of the Ministry of Labor and Social Affairs