JMHZ 2026: Unified Monthly Employer Report – Complete Guide

Act No. 323/2025 Coll., on the Unified Monthly Employer Report, published on September 3, 2025, introduces a fundamental change in the administration of Czech employers from 2026. JMHZ replaces up to 25 different reports that employers previously had to submit to various institutions.

The Unified Monthly Employer Report is a digitalization project that unifies reporting to state institutions. It is a joint initiative of the Ministry of Labour and Social Affairs (MPSV), Czech Social Security Administration (ČSSZ), Labour Office, Ministry of Finance, Financial Administration of the Czech Republic, and the Czech Statistical Office. Instead of sending many different forms to different institutions, employers will submit one comprehensive report containing data on employees, wages, contributions, and other mandatory information.

- January 1, 2026 – the law takes effect - April 1, 2026 – the obligation to submit JMHZ begins; employers must register and record all employees - June 30, 2026 – deadline for the first report (covering the period January to March 2026) - From July 2026 – transition to monthly regime, report due by the 20th day of the following month

The obligation applies to all employers regardless of company size or number of employees. This includes small companies and self-employed with employees. JMHZ covers: - Employees in employment relationships - Employees on agreements (DPP, DPČ) - Directors with remuneration (financial and non-financial, e.g., company car for private use)

- Basic company and employer data - Wage data for each employee – gross wage, rewards, bonuses - Tax deductions and tax advantages - Assessment bases for social and health insurance - Social and health insurance contributions - Statistical data previously reported separately

JMHZ is submitted electronically to the Czech Social Security Administration (ČSSZ), with MPSV managing the entire system. Data must be in the correct format (XML per technical specification). Employers can use: - Direct payroll software connection via API - Web interface on the jmhz.cz portal - Data mailbox (datová schránka)

1. Check your payroll software settings – ensure your system can generate data in the JMHZ required format 2. Employer and employee registration – from April 1, 2026, all employees must be registered, including agreement workers and low-income employees 3. Define responsibilities – determine who in the company will be responsible for data collection, validation, and JMHZ submission 4. Multiple employment relationships – if an employee has both an employment contract and an agreement, each must be reported separately 5. Set internal deadlines – reports can only be submitted by the 20th day of the following month

- The transition period will be demanding – data collection and consolidation, registration, software integration - Even small agreements and one-time payments must be recorded - Errors in reporting can pose risks as multiple institutions use the data simultaneously - Penalties apply for non-submission or late submission All official information can be found at jmhz.mpsv.cz.