JMHZ: What It Replaces and What Remains — Old vs. New Employer Reporting

Since April 2026, employers have been submitting a single monthly report under Act No. 323/2025 Coll. instead of a series of separate returns. The Unified Monthly Employer Report (JMHZ) replaces up to 25 different forms that previously went to different authorities on different deadlines. Not all obligations have disappeared, however — and that is exactly where companies make the most mistakes. Here is a clear comparison: what exactly is abolished, what remains, and what changed on 1 July 2026.

Until the end of 2025, employers communicated with each institution separately, and each agenda had its own form, deadline and submission channel: - Notification of employment commencement (ONZ) — registering and deregistering employees with ČSSZ within 8 days - Insurance premium summary (PVPOJ) — monthly, by the 20th day of the following month - Pension insurance record sheets (ELDP) — once a year for every employee - Statistical surveys on wages and earnings for the Czech Statistical Office - Separate data submissions for the Labour Office and the Financial Administration On top of that came reports to health insurance companies and the annual tax agenda. Companies thus reported the same employee and payroll data repeatedly, each time in a different format.

Since April 2026, employers submit one electronic report to the Czech Social Security Administration, always by the 20th day of the following month. The state then shares the data itself — the report is accessible to MPSV, ČSSZ, the Labour Office, the Ministry of Finance, the Financial Administration and the Czech Statistical Office. JMHZ cannot be submitted on paper — there are three electronic channels: - Payroll software integration via API - A web form on the ČSSZ ePortal, pre-filled from the second month onwards - Data mailbox (XML per the technical specification)

The following agendas and forms have been fully moved into the unified monthly report since April 2026: 1. Notification of employment commencement (ONZ) — fully replaced from 1 April 2026 by employee registration (REGZEC) within JMHZ 2. Insurance premium summary (PVPOJ) — the separate monthly summary is no longer filed; the data is part of the report 3. Pension insurance record sheets (ELDP) — employers no longer prepare them for 2026 onwards; ČSSZ generates them from JMHZ data and employees can view them on the ČSSZ ePortal (in justified cases ČSSZ may still request an ELDP) 4. Statistical earnings surveys — data for the Czech Statistical Office is now part of the report 5. Selected data submissions for the Financial Administration and the Labour Office

Beware — JMHZ does not cover everything. The following continue unchanged: - Reports to health insurance companies — premium payment summaries and bulk employer notifications are still filed the old way, separately with each insurer - Annual reconciliation of payroll income tax — the annual tax agenda towards the Financial Administration remains - Benefit claim attachment (NEMPRI) — still filed with sickness benefit claims, only with an extended activity-type code list since April 2026 - Special reports outside the participating institutions

Since 1 July 2026, a fundamental change compared to the old system applies: a new employee must be registered before they start work. Previously, registration within 8 days after commencement was sufficient. In practice, this means the employment contract and the employee's personal data must be processed earlier — relying on registration after the first working day is no longer possible. We recommend adjusting your hiring and onboarding process accordingly.

- Number of returns: previously up to 25 forms — now one monthly report - Recipient: previously each institution separately — now only ČSSZ, data is shared automatically - Deadlines: previously different deadlines for different returns — now uniformly by the 20th day of the following month - Format: previously also on paper — now exclusively electronic - Employee registration: previously within 8 days of commencement — before commencement since 1 July 2026 - ELDP: previously an annual employer obligation — now generated by ČSSZ automatically from the data - Health insurance companies: unchanged — their reports remain outside JMHZ

In the long run, JMHZ genuinely reduces administration — one submission instead of many. The new system is stricter, however, and places higher demands on data quality: - An error in the report propagates to all participating institutions at once - The 20th-day deadline is fixed, and penalties apply for non-submission or late submission - Payroll software must be up to date and records consistent — especially for agreements and concurrent employment relationships

As part of our payroll outsourcing, we submit JMHZ on behalf of our clients within regular monthly payroll processing — we take care of formats, validation and deadlines, including the health insurance reports that JMHZ does not replace. Get in touch and we will prepare a non-binding quote within 48 hours. Details on the individual obligations can be found in our complete JMHZ guide and in our article on the most common mistakes in practice. Official information is available at jmhz.mpsv.cz and the ČSSZ website.