Payroll
Do I Have to Register an Employee with OSSZ and Health Insurance?
· 3 min read
An employer is obliged to register every employee, though the timing and method vary. As of 2026, reporting to the ČSSZ (Czech Social Security Administration) is unified into the unified monthly employer report (JMHZ).
Short answer
YES
For standard employment contracts, always. For work performance agreements (DPP / DPČ), you report employees to the ČSSZ via the unified monthly report, and to the health insurance company only once insurance participation arises.
Quick take
- Employment contract: registration with OSSZ (District Social Security Administration) and the health insurance company within 8 calendar days of starting work.
- DPP (Agreement on work performance): insurance participation arises from remuneration of CZK 12 000 per month.
- DPČ (Agreement on work activity): insurance participation arises from remuneration of CZK 4 500 per month.
- The employer must register in the Employer Register before hiring their first employee.
What to do before the start date
Before hiring your first employee, register in the Employer Register with the ČSSZ (Czech Social Security Administration) and with the health insurance companies where your employees are insured. Arrange an initial occupational medical examination where mandatory, and provide occupational health and safety (BOZP) training. Always conclude standard employment contracts and work agreements in writing before the commencement of work.
Registration deadlines
A missed deadline is the most common error found during inspections.
| Type of relationship | ČSSZ | Health insurance company |
|---|---|---|
| Employment contract | within 8 calendar days of starting | within 8 calendar days of starting |
| DPP under CZK 12 000 | via unified monthly report (JMHZ) | not reported |
| DPP from CZK 12 000 | insurance participation arises, must be reported | within 8 days of participation arising |
| DPČ from CZK 4 500 | insurance participation arises, must be reported | within 8 days of participation arising |
Unified monthly employer report (JMHZ)
The JMHZ replaces several previous paper forms and transmits employee data and earnings via a single electronic submission. The submitted figures must match your payroll records, as they are reconciled automatically. In practice, this requires more accurate and timely payroll data — the informal approach of 'we will fill it in later' no longer works.
Risks of missing the registration deadline
Failing to meet notification deadlines can lead to fines from both the ČSSZ and health insurance companies. A more severe issue arises if an employee is not covered by insurance — in the event of an accident or illness, disputes over compensation and liability can occur. Submit any late registration immediately and settle outstanding insurance contributions, including any statutory late-payment penalties.
What to do now
- 1Verify which category the employee falls into and whether insurance participation applies.
- 2Submit the registration within 8 days and retain the confirmation of filing.
- 3Set up a calendar reminder to check monthly reporting and contribution payment deadlines.
When to call an accountant
When running concurrent agreements, employing foreign nationals, hiring minors or students, and during the first payroll run after hiring.
Frequently asked questions
- Do I have to register an employee even for a short temporary replacement?
- Yes, the decisive factor is the establishment of an employment relationship and participation in insurance, not the duration of the engagement.
- Who reports a change in health insurance company?
- The employee must notify the employer, who then deregisters and registers the employee with the respective health insurance funds.
- Does the registration obligation also apply to a company director (jednatel) receiving remuneration?
- Yes, a managing director's remuneration is subject to insurance contributions, and the director is registered in a similar manner to an employee.
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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