JMHZ from 2026: What Changes for Employers and Payroll Departments

From 2026, a significant change will be introduced in the form of the Unified Monthly Employer Report (JMHZ). The new system aims to simplify and centralize the collection of data that employers currently submit separately to various institutions. The first year will bring several deadlines and a transitional regime that will combine certain existing procedures with new obligations related to registrations and monthly reporting.

The core idea of JMHZ is efficiency and data sharing between public authorities. Reporting will now be unified into a single form used to collect data that will subsequently be shared among the Ministry of Labour and Social Affairs, the Czech Social Security Administration, the Czech Statistical Office, the Labour Office, the Ministry of Finance, and the Financial Administration. Each of these authorities will only work with the data to which it has legal access. From a practical perspective, one important exception should be noted: health insurance companies are not included in this system, so the reporting regime towards them will largely remain unchanged.

Submissions within the JMHZ system will be fully electronic, typically via a data mailbox, the Czech Social Security Administration interface, or through an API (APEP/VREP). In practice, it will therefore be essential to have internal processes and technical solutions prepared so that obligations can be fulfilled on time and in the correct format.

Another major change is the extension of the reporting of employment relationships. JMHZ will apply to employers regardless of their size or legal form, and in practice it may also cover situations that were previously not typically reflected in standard reporting for social security purposes (for example, certain agreements concluded below the relevant thresholds). Employers are therefore advised to verify in advance whether they will newly be required to report employment relationships or individuals who were not previously subject to standard reporting.

As of 1 April 2026, the existing systems for registrations and notifications (PREZAM for employers and ONZ for employees) will formally transition into new registers through Employer Registration (REGZEL) and Employee Registration (REGZEC).

Following the pilot phase in the first quarter of 2026, the standard social security contribution reports (PVPOJ) will not be submitted for the period January to March 2026, except in cases where the employer terminates its registration with the Czech Social Security Administration during this period. Contributions will nevertheless continue to be calculated and paid within the existing statutory deadlines. At the same time, the existing regime for registering and deregistering employees under sickness insurance rules will still apply during this period, and the data for January to March 2026 will subsequently need to be reported retrospectively through JMHZ no later than 30 June 2026.

By the end of April 2026, it will therefore be important in practice to complete any missing data so that information can be smoothly consolidated in the new databases. At the same time, it is advisable to verify that all relevant employment relationships have been recorded, including those that previously may not have been subject to notification requirements.

Another important change concerns the timing of employee registration. Under the new regime, employees will typically need to be at least partially registered before the start of work. The legislation distinguishes between foreign nationals and Czech citizens. For foreign nationals, a complete registration before the start of employment is expected. For Czech citizens, it will be possible to complete a partial registration before the start of employment and provide the remaining data later (typically within 8 days). The existing practice, where Czech citizens could be registered within 8 days after starting work, will still be accepted until 30 June 2026, before the full transition to the new regime takes place.