Czech employer reporting: new data required from the New Year

The Czech government on Monday discussed an amendment to the law on the single monthly employer report (JMHZ): the list of data that companies must pass to the state is to be expanded once again. The new rules should take effect from the New Year, a news agency reported.

What data will be added to the reporting

The system has been in force since April: it replaced 25 different forms that companies previously sent to various agencies. Today employers send information on workers, earnings, taxes and contributions only to the Czech Social Security Administration.

Several items will be added to the list. Firms will have to state the address of an employee’s workplace, whether the employer is a digital work platform, selected data on the validity of a residence permit, the date on which health and social insurance was paid for employees for whom the employer receives subsidies from the Labor Office, and the number of shifts worked in a risk category.

Some of the changes are tied to the platform work law, which the Chamber of Deputies is currently considering. Digital work platforms such as Uber, Bolt and Wolt will have to be entered in the register: they must name a contact person or an authorized representative.

Who will get access to the data

Today the reporting is used mainly by the Ministry of Labor and Social Affairs, the Social Security Administration, the Labor Office, the Financial Administration and the Czech Statistical Office. From 2027 the circle will widen: the Ministry of Justice, the State Labor Inspection Office and public health authorities, that is, the regional hygiene stations, will get access to some of the data. According to Labor Ministry representatives, each agency will be able to use only the information it is legally entitled to.

Next year, the version of the system from this year and the 2027 version will apply in parallel. If, for example, accountants correct a report for October 2026 in March 2027, they must follow the rules of the current version: what decides is the reporting period, not the date of the correction.

What business and experts say

Since the system was launched, companies have faced technical and other problems. It was supposed to make life easier for payroll accountants, but so far it mostly adds work. Technically the system has improved, but reliable communication between employers and the state still falters.

Simona Fialová, a tax and accounting expert at the consulting firm ECOVIS, counts it as a plus that the amendments draw on practical experience, but she sees the further expansion of required data as a problem: every new item has to be obtained, checked and, if necessary, built into payroll software. She says stable rules, a clear methodology and enough time to prepare are needed. The firm prepares reports for about 200 companies.

Jan Sotona, spokesman for the Czech Chamber of Commerce, called continuous adjustments to such a large system logical and necessary, but demanded that changes follow a schedule known in advance. For some of the new obligations, the chamber is asking for a delay in their entry into force. It also wants the state to make better use of the data it already has and to connect health insurers faster, which would noticeably reduce the administrative burden on business.

Around Prague, based on reporting by seznamzpravy.cz