ASB Czech Republic, s.r.o.

V Celnici 1031/4, 110 00 Praha 1

Czech Republic

Tel: +420 224 931 366

IČ: 27215849

Registered in the Commercial Register maintained by the Municipal Court in Prague under file C 105100 .

Commercial Enquiries:

Dan Ledvinka Group Commercial Director +420 222 500 648 dledvinka@asbgroup.eu

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.

Important changes in Poland for foreign nationals obtaining PESEL numbers

From January 1, 2026, certain foreign nationals applying for a PESEL number in Poland will be required to appear in person at a municipal office. This change eliminates the previously common option of acting through a proxy and will force many companies with foreign ownership to adjust their organizational practices. Although a PESEL number is not formally required to register a company in Poland, its absence often prevents the fulfillment of key obligations toward public institutions.