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.
What is the Uniform Monthly Employer Report
The Uniform Monthly Employer Report aims to merge into one report all reports that previously had to be sent to different state institutions (e.g. the Ministry of Labour and Social Affairs, the Czech Social Security Administration, the Labour Office, the Czech Statistical Office, etc.) on different dates but often containing the same data. Therefore, the Czech Social Security Administration will be responsible for collecting this data and redistributing it to the other entities. However, the Ministry of Labour and Social Affairs will be the entity responsible for the administration of the entire system.
When does the obligation to submit UMER start to apply?
Although the Act enters into effect on 1 January 2026, the real start for most employers (i.e. those not participating in the testing phase) is not until 1 April 2026. The data for the period January to March 2026 will then be sent subsequently, no later than 30 June 2026. Reports will be sent separately for each month.
- Important! In the period January-March 2026 there will be no reports concerning agreements to complete a job and no insurance premium overviews sent to the Czech Social Security Administration - the Czech Social Security Administration will receive these data retrospectively. The deadlines for premium payments remain unchanged, of course; only the reporting deadline has been postponed.
Reports on the establishment, termination and changes to the employment relationship in this transitional period remain unchanged and the same as before.
Uniform monthly reporting: new employer obligations
Any entity that is registered as a payer of personal income tax from dependent activities is now considered an employer. Therefore, if an entity pays anyone a remuneration from which employment tax is deducted, the entity is now obliged to register and send the UMERs on a monthly basis.
Typically, the entities newly include those who had only agreements to complete a job with wages not subject to social and health insurance contributions, i.e. agreements to complete a job with earnings up to the limit. The UMER now also includes executives with remuneration and any benefits subject to income tax under Section 6 of the Income Tax Act.
- Simply put: If you provide to an employee anything of value that is subject to income tax (whether in cash or in kind - e.g. even a car for private use), it must be included in the report.
What the employer has to report in the UMER
The extent of the data reported is much greater than employers (especially those who have not been required to send the ISPV statistics - popularly referred to as the so called "Trexima report") have been accustomed to so far. All information that must be included in the payroll (as specified by the Income Tax Act) is reported, plus a few extra details. Everything from basic personal data of the employee, to data for tax credits, to statistical data such as the highest level of education attained is included.
A complete list of the required data is provided by Government Regulation No. 417/2025 Coll., which is more than 200 pages long and available at this link.
What exactly will be different from April 2026?
To begin with, we do not know the exact forms and procedures yet, so we can only base our informing on what we know so far.
- Staff
For existing employees, it will be necessary to report additionally any data that has not yet been registered. On the basis of this "additional reporting", the employer will then receive a new identifier for each employee, the so-called personal identification number (PIN), under which it will continue to report on the employee.
Please note that "additional registration" will also be required for employees who joined the employer in the first quarter of 2026 but left before 1 April 2026. It is not yet known how the additional registration process will work. At present, the Czech Social Security Administration is actively requesting that the data in the employee list be checked. Therefore, we expect that there will be an opportunity to obtain these PINs for existing employees collectively. There will be a new form for registering and deregistering employees after 1 April 2026, but it has not yet been published.
If an employee has more than one employment relationship with one company, these relationships will need to be reported separately, but still on 2 separate lines in the UMER. These employees will have only one PIN but two employment relationship identifiers. This number will also be sent by the Czech Social Security Administration.
- Employer
The existing employer will only add the company data that the Czech Social Security Administration has not needed so far, but which is mandatory for the UMER (typically the data needed for the Financial Administration). The deadline for providing this data will be 15 April 2026.
UMER: Important deadlines and procedure for submitting the first report
In general, it is recommended to submit the first real report for April between 1 May and 20 May 2026. This way, you can verify that everything is working as it should and that your systems are set up. You will then be able to proceed with the reporting back for the months of the first quarter without any distress. You will have time for this until 30 June 2026.
Regular reports will then be sent from the 1st to the 20th of the month following the payroll calculation.
- Important! Submission before the first day of the following month is invalid.
And the conclusion?
In our opinion, it is a great disadvantage that health insurance companies are not involved in this process. They are not state institutions - in practice, this means that all processes related to health insurance remain unchanged despite the UMER, and everything will thus continue as before.
The transition period will be very challenging for everyone, as the list of mandatory data to be collected on the employer's side has been extended considerably. In the future, however, there should indeed be a significant reduction in administration related to the state administration - as you already know, everything will be consolidated into a single report.
Important links where you can find answers to most other questions that you might have
https://www.mpsv.cz/jednotne-mesicni-hlaseni-zamestnavatelu-jmhz
https://www.cssz.cz/web/cz/jednotne-mesicni-hlaseni-zamestnavatele-jmhz-
As always, we are ready to help our clients with the simplest possible implementation that puts the least possible burden on them. So if you need a consultation on the new changes, please do not hesitate to contact us.
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