Effective April 2026, the Czech Republic will implement a major reform of employer reporting obligations, introducing a Unified Monthly Employer Report (Jednotné měsíční hlášení zaměstnavatelů – JMHZ). This reform represents a significant step in the digitalisation and consolidation of employment, tax, and social security reporting. Under the new system, employers will be required to electronically submit one consolidated monthly report to the Czech Social Security Administration (ČSSZ), replacing approximately 25 separate notifications and filings that are currently submitted to multiple authorities (social security administrations, labor offices, the Ministry of Labor and Social Affairs, the Czech Statistical Office, and tax administration authorities).
The ČSSZ will be responsible for receiving reports, performing initial technical and formal checks, and providing user support to employers. However, the main administrator of the entire data system will be the Ministry of Labor and Social Affairs.
The unified report will cover comprehensive employment and payroll data, including employee identities, employment start and end dates, remuneration, social security contributions, and employment relationship details (contract details, changes of job position within the company, etc.). The exact scope can be found here (in Czech).
Although the legislation took effect on January 1, 2026, the first mandatory monthly submission will relate to April 2026, due by May 20, 2026, with mandatory retroactive reporting for January–March 2026 required by June 30, 2026. From July 1, 2026, new rules for employee registration will take effect, meaning all employees—including Czech nationals—will have to be registered before they start work.
Impact on Foreign Workers
The new reporting obligation explicitly applies to all employees, including foreign nationals. Employers will be required to:
- Register foreign employees in the system prior to commencement of employment; and
- Include foreign workers in the monthly unified report on the same basis as Czech employees.
It is important to note that JMHZ does not replace existing immigration notifications relating to foreign nationals.
- Change of Employer: Existing statutory notification obligations under Czech immigration will continue to apply separately.
- Posted Workers: Employers posting workers to Czechia must continue to submit separate notifications under Czech and EU posting rules
Impact on Employers
While this reform simplifies recurring reporting, it also significantly increases data transparency for authorities and underscores the need for continued employer compliance. Employers should begin preparing now, as all existing employees and employment relationships must be registered at the time of recruitment by the end of April. Timelines should also be adjusted to account for the mandatory registration in the system prior to commencement, and for potentially longer lead times between contract conclusion and the actual start of employment.
This immigration update is for informational purposes only and is not a substitute for legal or scenario-specific advice. Furthermore, it is important to note that immigration announcements are subject to sudden and unexpected changes. Readers are encouraged to reach out to Newland Chase for any case- or company-specific assessments.
