Uniform Monthly Employer Report (UMER): new rules and employers' obligations
As you have certainly noticed, Act No. 323/2025 Coll. on the Uniform Monthly Employer Reports will enter into effect on 1 January 2026. According to the legislator, the aim of this uniform reporting (abbreviated as UMER) is to simplify and unify the obligations that employers had towards various state institutions. Below please find a summary of the main points of the legislative news including links where you can find further relevant information.