Uniform monthly employer reporting, abbreviated JMHZ is a phrase that has recently become increasingly
is more frequently mentioned in the field of payroll and payroll accounting and will affect every payroll accountant in the coming year.
JMHZ or Uniform Monthly Employer Reporting is a major digitalization project that is expected to simplify administrative processes in every payroll office and streamline communication between the state and employers. While institutions now obtain the necessary data and information in various reports, statements and statistics, employers will now report information from selected forms in one comprehensive report and each institution involved will take the data needed for its own purposes.
What is employment for the purposes of the JMHZ?
Employment for the purposes of the Uniform Monthly Employer Reporting is considered to be:
- the basic employment relationship under the Labour Code,
- service under the Civil Service Act,
- the service relationship of members of the security forces and soldiers on active service,
- another legal relationship with which the employer is obliged to disclose data to certain public authorities in the manner prescribed by law.
For the purposes of the JMHZ, employment means any employment relationship entered into between an employer
and an employee.
Data users
The institutions that will draw on the data and information sent through the Single Monthly Employer Report are:
Czech Social Security Administration
Territorial Social Security Administration
Labour Office of the Czech Republic
Ministry of Labour and Social Affairs
Czech Statistical Office
Financial administration
Ministry of Finance
Institute of Health Assessment
Ministry of Justice (from 1.1.2027)
Ministry of Education, Youth and Sports (from
1.1.2027)
Affected forms
The Single Employer Monthly Report will replace selected forms and reports that employers currently send at different time intervals - some monthly, some quarterly or semi-annually. Data sent via these forms will now be sent within the JMHZ. Some of the forms concerned will be fully included in the JMHZ, some only partially.
How often and within what timeframe will the JMHZ be submitted?
The frequency of sending the Uniform Monthly Report will be monthly, always with data for the previous calendar month.
The deadline for submission will be from the 1st day to the 20th day of the following calendar month. The submission may not be made earlier as it would be considered ineffective.
Example: the Single Monthly Report for April 2026 must be submitted between 1 May 2026 and 20 May 2026.
Methods of dispatch
The Single Monthly Employer Report will be sent only electronically, in the required structure:
- via the ČSSZ e-portal (*.xml file or manual filling in of data),
- data box (*.xml file),
- via the APEP/VREP payroll software API (*.xml file).
One electronic submission within the JMHZ can contain a maximum of 1,500 forms.
Important implementation dates or when will the JMHZ be launched?
The JMHZ project will be launched from 1. 4. 2026, however, the effectiveness of the legislation governing this project is already
from 1 January 2026. It is also important to mention that a pilot operation will run from 1 July 2025.
Pilot operation
The pilot operation has already been launched as of 1 July 2025 and includes selected institutions that are required by law to do so.
Participation in the pilot is therefore mandatory for a selected group of employers. The aim of the pilot phase of the project, which will last until 31 March 2026, is a trial run in which the project will be tested, tried out and the aim is to make it ready for the launch of live operation for all employers. The MoLSA also allows for the voluntary involvement of other employers on the basis of a written agreement.
Transition period
Although the project will not be operational until April 2026, the JMHZ will additionally reported data
for the period January to March 2026. For this reason, a lot of attention will need to be paid to the JMHZ topic from the beginning of 2026 and employers should prepare their payroll software data to avoid complications when starting this project and backdating data for the first three months of 2026.
Starting the project
As mentioned above, the Single Monthly Employer Reporting will be live from 1. 4. 2026. From this date, employers will comply with their obligations in relation to the Uniform Monthly Employer Report and send a report for each month in which all the required information is filled in. They will also have to send a monthly report for each month of the first quarter of 2026 between April and June 2026.
Division of the JMHZ
Within the JMHZ system, the following will be sent:
- Employer registration (the obligation applies to all employers who employ at least one employee)
- Employee registration (will replace ONZ)
- Uniform monthly employer reporting (will contain the data that employers currently submit through separate forms)
The monthly employer's report is then divided into the following three parts:
- Summary section - contains data relating to the employer
- Insurance premiums, containing data on the aggregate amount of social security contributions and state employment policy contributions paid by the employer
- Individualised section - containing data relating to individual employees and individual
employment
The application may be accepted in whole or in part or rejected in its entirety.
Conclusion
Although the launch of the Uniform Monthly Reporting is not due for another six months, it is high time that employers and payroll accountants start getting informed about what is in store for them with the launch of the project. Although the first few months will certainly be very challenging, once the project is up and running and every payroll office is familiar with the changes and obligations under the Act, the administrative work will become much easier.
