Unified monthly employer reporting
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Unified monthly employer reporting
Unified monthly employer reporting is a digitalisation project designed to serve as an effective means of communication between the state and business entities. Employers are required to provide information about themselves and their employees, which currently involves filling out and submitting many types of forms to various state institutions. The draft law from the Ministry of Labour and Social Affairs on the Unified Monthly Employer Reporting aims to significantly simplify administration. Instead of up to 25 forms, employers will only submit one report per month with all the necessary information, electronically. Another goal is more effective communication with the state.
The Unified Monthly Employer Reporting Act will take effect on 1 January 2026, with the obligation to submit reports to employers beginning on 1 April 2026.
The following state institutions have joined the unified monthly employer reporting system as users: the Ministry of Labour and Social Affairs of the Czech Republic (MPSV), the Czech Social Security Administration (ČSSZ), the Financial Administration of the Czech Republic, the Czech Statistical Office and the Labour Office of the Czech Republic. At present, health insurance companies are not users of the unified monthly employer reporting, but their involvement is planned for the future.
In order for the unified monthly employer reporting to be launched, it will first be necessary to enter data for employers and existing employees into the system and also to retroactively submit monthly reports for January to March 2026.
The deadline for sending data as part of the unified monthly employer reporting is always set for the 20th day of the following month. This is a monthly report of all data from processed wages. Employers will send these monthly reports electronically via a data packet directly to the Ministry of Labour and Social Affairs of the Czech Republic information system. The Ministry of Labour and Social Affairs of the Czech Republic will then automatically distribute the data to all users who are authorised to use and further process the data. It will not be possible to send the reporting in paper form, even in the event of technical difficulties.
The data from the monthly reporting will be stored in the unified monthly employer reporting database for 10 years. It will therefore be possible to correct monthly reports retrospectively for 10 years and for the current year.
The introduction of the unified monthly employer reporting will bring many changes. One of the important changes is the change in the reporting obligation, both for employees who are not citizens of the Czech Republic and for employees with Czech citizenship. From 1 April 2026, the registration of foreigners will be carried out through the Employee Registration process. The current system of reporting via the Information Cards of the Czech Labour Office will be abolished on 31 March 2026. Employees with Czech citizenship will have to be registered by 1 July 2026 at the latest before starting work. If, for any reason, an employee does not start work, this fact will also need to be reported.
Pilot operations, i.e. professional testing to verify the functionality of the system, is currently underway. These operations should be completed by 31 March 2026.
An information campaign is scheduled to be launched in November 2025 to ensure that employers and professionals are aware of the new legal obligations brought about by the introduction of the unified monthly employer reporting. Employers should be informed primarily through data boxes, social media and email campaigns. There are also plans to set up an information and support portal for employers on the Ministry of Labour and Social Affairs website.
Author: Blanka Knedlová
Review: Martina Farářová
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