News
Single Monthly Employer Report (JMHZ) in 2026
· 3 min read
Employers are replacing several existing paper and electronic forms with a single monthly electronic report. This change streamlines submissions, but significantly increases requirements for payroll data accuracy.
Quick take
- JMHZ unifies reporting to ČSSZ (Czech Social Security Administration) into one monthly filing.
- It is submitted electronically; manually filled paper forms are being phased out.
- Report data must precisely match payroll records — validation is automated.
- Employees on work agreements (DPP/DPČ) must be reported even if they do not participate in insurance.
What is changing
Instead of multiple separate forms, employers will submit a single monthly report containing details on employees, their earnings, and social security contributions. The data inputs are exported directly from the payroll software.
What this means in practice
There will no longer be room for retrospective 'data adjustments'. If attendance records, payroll sheets, and the filing do not align, the system detects the discrepancy automatically and prompts the employer to make a formal correction. Consequently, the monthly payroll cut-off and the integrity of employee master data become far more critical.
What you need to do
Update your payroll software, verify the completeness of data for all employees including agreement workers (birth numbers, health insurance companies, contract types), and set a fixed monthly payroll close date. Also check your Data Box (datová schránka) access credentials and the authorisation rights of individuals who submit filings on your behalf.
Where to verify this information
Current methodology, forms, and deadlines are published by ČSSZ (Czech Social Security Administration). We also recommend monitoring updates from your health insurance companies, as health insurance obligations remain separate.
What to do now
- 1Review and complete the master data for all employees.
- 2Verify that your payroll software supports the single monthly report (JMHZ).
- 3Establish a strict monthly payroll cut-off date prior to submitting the report.
When to call an accountant
If you employ staff under multiple contract types simultaneously, are changing your payroll system, or have previously dealt with filing discrepancies.
Frequently asked questions
- Does the JMHZ also replace reporting to health insurance companies?
- No. Obligations towards health insurance companies continue to be fulfilled separately.
- What happens if an error is found in the report?
- A corrective submission must be filed via the prescribed procedure; the sooner it is submitted, the lower the risk of penalties.
- Does JMHZ apply to companies without employees?
- No. The obligation only arises for employers with employees, including those working under agreements (DPP and DPČ).
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.
Need help with this in practice?
We go through your situation in a free consultation in English and tell you exactly what has to be registered, filed and paid.
Czech accounting news, once a month
Practical updates on Czech taxes, VAT and payroll — concise and spam-free. Unsubscribe anytime.
By subscribing you consent to the processing of personal data under GDPR and to their use for the marketing purposes of FinTaxo, operated by Zaklipso s.r.o.. You can withdraw your consent at any time. See our privacy policy.