Uniform monthly employer report: good intention, difficult start
Uniform monthly employer report: good intention, difficult start
The Uniform Monthly Employer Report (JMHZ) entered full operation on 1 April 2026. For employers, this is not an isolated legislative change, but a systematic shift in how they communicate with the state and how the statecollects and usesdataon employeesand employers. This shift has a direct impact not only on the payroll and personnel agenda, but also on the area of HR processes and IT support, because the setting up and frequent updates of payroll software are also crucial.
The aim of this article is to summarize the current state of implementation of the JMHZ, to recall the main obligations in April and to offer a realistic view of the functioning of the system after the first weeks of live operation.
From a long-term perspective, this is a rational step towards digitization and unification of records. In the short term, however, JMHZ means significantly higher demands on the quality, structure and completeness of data and the need to add a large volume of data when the system is up and running. Errors or incompleteness of data are no longer manifested in isolation, but can be reflected in several agendas at the same time.
Typically, these are entities without an existing insurance agenda, such as some condominiums, associations or employers with exclusively below-threshold agreements. On the other hand, employers who were registered with the tax administration as payers of the tax on dependent activities were in most cases automatically reflected in the records of the Czech Social Security Administration ex officio. Through the data box, they received a resolution from the Czech Social Security Administration on automatic registration in the Register of Employers and the assignment of the Higher Education Authority for communication with the Czech Social Security Administration. However, if some employers registered for the tax on dependent activities (e.g. those who paid insurance abroad and in the Czech Republic only tax) have not received this letter and the JMHZ applies to them, they must apply to the system by 15.4. register at the CSSA yourself. For the vast majority of employers, the key topic is not registration, but the next phase of completing data.
Practical experience shows that supplementing the employer's data is usually less problematic because it is a limited range of basic information, such as the relevant territorial office of the tax office or the ID of the data box to which the employer wants to send notifications about the processing status. It is the data box that will be key in the JMHZ process and we recommend that you monitor the documents received in connection with the JMHZ and especially respond to them in a timely manner, because the JMHZ is introducing new 8-day deadlines for responding to a call from the CSSA to correct or supplement the data. Nevertheless, even when registering company data, there are individual cases where it is necessary to resolve discrepancies in the registers of the Czech Social Security Administration and contact technical support.
Supplementing data on employees is a significantly greater burden, especially for employers with a larger number of workers or with foreign employees. The process of registering this data must be completed by 30.4 at the latest.
In practice, monthly reports are sent only in a limited number of cases, because their condition is a completely registered record of the employer and all employees. It will not be possible to submit the April report until 1 May, so companies can currently send monthly reports retrospectively for the period January – March, for which a transitional period is set from 1 April to 30 June2026.
The greatest number of problems arise when filling in data on employees, especially for foreigners. The technical solution of the JMHZ did not allow to take over the historical data reported when entering the labour offices, and employers therefore have to enter them into the system again and encounter strictly defined formats of some mandatory fields or missing items that still need to be added. During the first submission, the data sentence does not have to pass and it is necessary to correct the data and repeat the submission. An alternative is to manually enter data on the CSSZ ePortal, which is a very time-consuming solution for employers with a larger number of employees.
At the same time, in some cases, there are delays in confirming or rejecting submissions delivered to data boxes and delays in registering new employers. District social security administrations are currently significantly burdened with a number of questions and solutions to specific cases. On the other hand, there is a noticeable effort by the CSSA employees to solve the problems and help employers.
Another positive sign is the fact that the system as a whole withstood the onslaught of the first week of April without widespread outages.
At the same time, however, it is necessary to perceive this data in the context of the entire scope of the project. The JMHZ affects more than five million employees and approximately 420 thousand employers. The transition to the new system will therefore be gradual and requires a considerable degree of patience. In practice, this means reconciling the outputs from payroll software, filling in missing data and, in some cases, waiting for technical problems to be resolved in specific situations.
JMHZ is a long-term project that has the potential to simplify administration. The state also counts on the use of data from the JMHZ for automatic verification of entitlement to benefits, subsidies, unemployment benefits, control of concurrences of income and other decision-making (e.g. in insolvencies or when determining alimony). However, this will not be without increased demands during the transitional period and considerable pressure on employers. April 2026 is therefore primarily about completing data, testing processes and aligning between employers, payroll systems and state administration, while the first months show that the start of JMHZ is very demanding for companies in terms of organization and capacity.
The aim of this article is to summarize the current state of implementation of the JMHZ, to recall the main obligations in April and to offer a realistic view of the functioning of the system after the first weeks of live operation.
The meaning of the JMHZ and its importance for employers
The JMHZ is to gradually replace the current fragmented communication between employers and the state administration with one central system. Data that have so far been provided separately to the Czech Social Security Administration, the Financial Administration, the Labour Offices or the Czech Statistical Office are now being transferred through one monthly submission.From a long-term perspective, this is a rational step towards digitization and unification of records. In the short term, however, JMHZ means significantly higher demands on the quality, structure and completeness of data and the need to add a large volume of data when the system is up and running. Errors or incompleteness of data are no longer manifested in isolation, but can be reflected in several agendas at the same time.
Registration obligation until 15 April 2026:
In practice, there is uncertainty about the registration obligation until 15.4.2026. This term applies only to employees who were not registeredin the Register of Employees kept by the ČSSZ as of 1.4.2026 and who were also not entered into this register ex officio.Typically, these are entities without an existing insurance agenda, such as some condominiums, associations or employers with exclusively below-threshold agreements. On the other hand, employers who were registered with the tax administration as payers of the tax on dependent activities were in most cases automatically reflected in the records of the Czech Social Security Administration ex officio. Through the data box, they received a resolution from the Czech Social Security Administration on automatic registration in the Register of Employers and the assignment of the Higher Education Authority for communication with the Czech Social Security Administration. However, if some employers registered for the tax on dependent activities (e.g. those who paid insurance abroad and in the Czech Republic only tax) have not received this letter and the JMHZ applies to them, they must apply to the system by 15.4. register at the CSSA yourself. For the vast majority of employers, the key topic is not registration, but the next phase of completing data.
April - Supplementation of information about the employer and employees
The main obligation of the month of April is to add mandatory data to the JMHZ system. This applies to both employer and employee data. Without this one-off addition of data on existing employees (but also those who only worked for the employer during January 2026), it will not be possible to send a monthly report. The employer's data is submitted via a special REGZEL-DOPL form and the employee data is completed via the standard REGZEC employee registration form with the selection of action 3 – change of employee data. This is possible either through payroll software or directly through the CSSA eportal.Practical experience shows that supplementing the employer's data is usually less problematic because it is a limited range of basic information, such as the relevant territorial office of the tax office or the ID of the data box to which the employer wants to send notifications about the processing status. It is the data box that will be key in the JMHZ process and we recommend that you monitor the documents received in connection with the JMHZ and especially respond to them in a timely manner, because the JMHZ is introducing new 8-day deadlines for responding to a call from the CSSA to correct or supplement the data. Nevertheless, even when registering company data, there are individual cases where it is necessary to resolve discrepancies in the registers of the Czech Social Security Administration and contact technical support.
Supplementing data on employees is a significantly greater burden, especially for employers with a larger number of workers or with foreign employees. The process of registering this data must be completed by 30.4 at the latest.
The role of payroll software and the practical reality of the first weeks
The first weeks of live operation confirm that the readiness of payroll and HR software is not uniform. While larger systems usually have the basic functionalities for JMHZ already implemented, for some software, only data logging is ready so far and the environment for sending monthly reports is only being finalized. Employers and payroll offices often work with a system that is still being fine-tuned.In practice, monthly reports are sent only in a limited number of cases, because their condition is a completely registered record of the employer and all employees. It will not be possible to submit the April report until 1 May, so companies can currently send monthly reports retrospectively for the period January – March, for which a transitional period is set from 1 April to 30 June2026.
The greatest number of problems arise when filling in data on employees, especially for foreigners. The technical solution of the JMHZ did not allow to take over the historical data reported when entering the labour offices, and employers therefore have to enter them into the system again and encounter strictly defined formats of some mandatory fields or missing items that still need to be added. During the first submission, the data sentence does not have to pass and it is necessary to correct the data and repeat the submission. An alternative is to manually enter data on the CSSZ ePortal, which is a very time-consuming solution for employers with a larger number of employees.
Technical problems and capacity limits
The reality of the first weeks also includes technical problems, which the CSSA is gradually fine-tuning. Immediately after the system was launched, for example, errors appeared in the preview of print reports, where the displayed data did not correspond to the actually reported data. Subsequently, it was confirmed that it was a display error, not an error in the stored data.At the same time, in some cases, there are delays in confirming or rejecting submissions delivered to data boxes and delays in registering new employers. District social security administrations are currently significantly burdened with a number of questions and solutions to specific cases. On the other hand, there is a noticeable effort by the CSSA employees to solve the problems and help employers.
Another positive sign is the fact that the system as a whole withstood the onslaught of the first week of April without widespread outages.
Data after the first week and realistic expectations
According to the press release of the Ministry of Labour and Social Affairs of 15.4. 348,051 submissions with supplemented data on employees have already been successfully processed in connection with the JMHZ and 22,517 monthly reports have been registered. These numbers confirm that employers are starting to learn how to work with the system.At the same time, however, it is necessary to perceive this data in the context of the entire scope of the project. The JMHZ affects more than five million employees and approximately 420 thousand employers. The transition to the new system will therefore be gradual and requires a considerable degree of patience. In practice, this means reconciling the outputs from payroll software, filling in missing data and, in some cases, waiting for technical problems to be resolved in specific situations.
Impacts on corporate governance in the coming months
From the point of view of setting up processes in companies, it is important to take into account that the main burden of the system is yet to come. Payroll accounting offices are traditionally busiest at the beginning of the month with payroll processing, and it can be expected that with the gradual start of sending monthly reports and reporting data, the pressure on the system will increase significantly. At the same time, other technical problems are appearing on the part of the Czech Social Security Administration, so it is necessary to take into account greater time demands even with the usual payroll agenda. In addition, from 1 July 2026, the employee registration regime will change so that the registration of new arrivals in the JMHZ system will have to take place before the start of work, as has been the case so far only for foreigners, which further increases the pressure on internal processes and timely data sharing within the company.JMHZ is a long-term project that has the potential to simplify administration. The state also counts on the use of data from the JMHZ for automatic verification of entitlement to benefits, subsidies, unemployment benefits, control of concurrences of income and other decision-making (e.g. in insolvencies or when determining alimony). However, this will not be without increased demands during the transitional period and considerable pressure on employers. April 2026 is therefore primarily about completing data, testing processes and aligning between employers, payroll systems and state administration, while the first months show that the start of JMHZ is very demanding for companies in terms of organization and capacity.