What Is JMHZ?
**JMHZ** (Jednotné měsíční hlášení zaměstnavatele — Unified Monthly Employer Report) is a new system introduced by Act No. 323/2025 Coll. The law took effect on January 1, 2026, with practical filing obligations beginning on **April 1, 2026**.
The primary goal is to simplify and unify employer obligations that previously required submitting **at least 25 different reports** to various government agencies: the Czech Social Security Administration (ČSSZ), the Financial Authority, the Labour Office, and the Czech Statistical Office.
Until now, employers had to regularly submit employee data to multiple institutions — often in different formats, with different deadlines, and through different channels. This created significant administrative burden, especially for small and medium-sized businesses. The new system aims to eliminate duplication and reduce the risk of errors.
Who Does JMHZ Affect?
JMHZ applies to **all employers** registered with the Czech Social Security Administration (ČSSZ) and any entity paying income from dependent activity. This includes:
- Companies with employees (s.r.o., a.s.)
- Self-employed individuals (OSVČ) who hire workers
- Entities with workers on DPP/DPČ (agreement-based contracts)
- All payers of income tax from dependent activity
The definition of "employee" under JMHZ is significantly broader than under the Labour Code. It covers **all recipients of income from dependent activity**, including company directors (jednatel), workers on service agreements, and even interns with minimal compensation.
Which Reports Does JMHZ Replace?
The unified report consolidates data previously submitted to:
- **ČSSZ** (Czech Social Security Administration) — social insurance
- **Finanční správa** (Financial Authority) — tax administration
- **Úřad práce** (Labour Office) — employment records
- **Český statistický úřad** (Czech Statistical Office) — statistical reports
{% table %}
* Report Section
* Contents
---
* Summary Section
* Aggregated employer data for the tax authority
---
* Insurance Section
* Replaces the "Přehled o pojistném" (premium statement)
---
* Individual Section
* Per-employee data: salary, taxes, insurance, hours worked
{% /table %}
**Important:** Health insurance is **not yet included** in JMHZ — reports to health insurance companies must still be filed separately by the 20th of the following month. Integration of health insurance is planned for the next phase of the reform.
JMHZ Data Structure
The scope of information employers must provide has grown considerably. For each employee, the following must be reported:
- Type of employment relationship and start/end dates
- Salary amount and all components (base, bonuses, allowances)
- Hours worked and type of working time arrangement
- Tax deductions and benefits applied to the employee
- Social insurance contributions
- Education level and profession code per CZ-ISCO classification
- Information about leave, sick days, and other absences
Data must be submitted in **XML/XSD format**, requiring compatible payroll software.
Key Deadlines
- **January 1, 2026** — the law took effect
- **By April 15, 2026** — employer re-registration with expanded data fields
- **April 1–20, 2026** — first active JMHZ submission
- **By June 30, 2026** — retroactive filing for January–March 2026
- **From July 1, 2026** — mandatory registration of new employees **before they start work**
Monthly filing window: **1st to 20th** of the following month. Submissions before the 1st are considered invalid.
Note the transition period: Q1 2026 (January–March) reports are filed retroactively between April 1 and June 30. This provides extra time for adaptation but does not exempt employers from collecting data from the very start of the year.
New Identifiers
JMHZ introduces two new identifiers:
- **OIČ** (Osobní identifikační číslo) — a personal identifier assigned to each employee by the Ministry of Labour and Social Affairs (MPSV)
- **IDPPV / IZ** (Identifikátor zaměstnání) — an employment relationship identifier assigned by ČSSZ
These identifiers are required for a valid JMHZ submission. Without them, the system will reject the report. Employers must obtain an OIČ for every employee, including those who worked only in Q1 2026 and have already left.
How to Submit JMHZ?
Submission is **exclusively electronic** via one of these methods:
- Through a **datová schránka** (data box)
- Via the **ePortál ČSSZ**
- Through **API integration** with payroll software
Paper submissions are not accepted. ČSSZ serves as the central data processor — it receives reports, performs initial validation, and distributes data to the relevant authorities.
If an error is found in the individual section, you can correct data for a specific employee without affecting other records. However, an error in the summary section invalidates the entire section — it must be resubmitted.
Penalties for Non-Compliance
- **Failure to submit a report** — up to **CZK 5,000 per employee**
- **Late employee registration** — up to **CZK 100,000**
- **Failure to respond to ČSSZ correction requests** — treated as a legal violation
Penalties can be imposed repeatedly for systematic non-compliance. Given the size of fines, preparing for JMHZ is not a formality — it is a financial necessity.
What Should You Do Right Now?
1. **Re-register** with expanded data fields by April 15, 2026
2. **Register all employees**, including those from Q1 who have already left
3. **Obtain new identifiers** (OIČ and IDPPV) for every worker
4. **Update payroll software** to generate data in XML/XSD format
5. **Prepare detailed employee data**: salaries, deductions, hours, taxes, education
6. **Verify data accuracy** — the JMHZ transition is a good opportunity to audit HR documentation
7. **Train responsible staff** on the new submission system
How Can TDM Administration Help?
Our team handles the full JMHZ transition for you:
- Employer and employee re-registration in the system
- Obtaining OIČ and IDPPV identifiers
- Setting up electronic submission via datová schránka
- Monthly JMHZ preparation and filing
- Retroactive filing for Q1 2026
- HR documentation and employee data audit
- Consultation on new requirements and the transition period
We work in English and understand the specific challenges foreign entrepreneurs face in the Czech Republic. **Contact us** for a free consultation — we will help you prepare for the new requirements on time.