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A revolutionary amendment to the Uniform Monthly Employer Reporting (JMHZ) will come into effect on January 1, 2026. This change fundamentally alters payroll administration, digitizes communication with the state, and replaces up to 25 different forms with a single data sentence. We provide an up-to-date overview of the obligations for employers, HR managers, and payroll accountants.
What is the Unified Monthly Employer Report (JMHZ)?
JMHZ is a new data centralization system that allows employers to report all data on employees, insurance premiums, and taxes only once a month. The state then distributes the data itself to the Czech Social Security Administration, the Czech Labor Office, the Financial Administration, and the Czech Statistical Office.
Schedule and implementation dates in 2026
To ensure a smooth transition to the new system, it is essential to adhere to the following milestones:
- January 1, 2026: Official effective date of Act No. 323/2025 Coll.
- April 1, 2026: Start of live operation. From this date, there is an obligation to send monthly reports in the new format.
- April–June 2026: Transition period during which companies retroactively submit reports for January, February, and March 2026.
- July 1, 2026: Start of mandatory registration of all employees before they start work.
Key changes in HR administration
The implementation of JMHZ brings several procedural innovations that will affect the day-to-day running of the company:
- Elimination of ELDP: Employers will no longer be required to prepare pension insurance records for 2026 and beyond. The Czech Social Security Administration (ČSSZ) will take over this task based on data from monthly reports.
- New identifiers (OIČ): Each employee will receive a Personal Identification Number. Together with the Employment Identifier (IZ), these are unique keys that replace the previous identification.
- Registration before commencement of employment: From summer 2026, the 8-day deadline for reporting new employees will be abolished. You must submit the registration (even partial) before the employee starts work.
Technical parameters of reports
Reports can only be submitted electronically in XML format. The state defines three main channels:
- API interface (APEP/VREP): Direct connection between your payroll software and the ČSSZ portal.
- Data box: Sending the generated XML file.
- CSSA ePortal: Manual completion via a dynamic form (suitable for small businesses).
Tip: Check with your payroll system provider (e.g., Helios, Vema, OKbase) to see if their 2026 version is fully compatible with JMHZ parameters and supports automatic OIČ generation.
Impact on employee stability and Advanta's role
The digitization of public administration is leading to greater transparency and speed. Employees expect the same standard from their employers. Administrative simplification on the part of the state frees up HR managers to focus on strategic employee support.
Tools such as Earned wage access from Advanto complement this digital ecosystem. While JMHZ ensures that earnings data flows smoothly to the state, Advanto ensures that earned money can flow to the employee exactly when they need it. The combination of modern administration and flexible remuneration is the key to reducing turnover and increasing loyalty in the digital age.
Frequently asked questions
Do I have to send reports even if I only have contract workers?
Yes, JMHZ applies to all types of employment relationships that give rise to insurance or tax obligations.
What if I don't send the report on time due to an internet outage?
The statutory period of 20 days is sufficient to resolve technical difficulties. Paper form is not permitted.
Where can I find the official documentation?
Detailed information and technical specifications are available on the MPSV website for JMHZ.
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