The Uniform Monthly Employer Reporting (UEMR) is a new requirement that will fundamentally change the way employers submit information to the state. It is a major digitisation project that aims to administratively simplify employer-government communication.
Since the launch of this project, which is scheduled for 1 April 2026, the previously separate forms sent to state institutions will be merged into a single electronic report. A total of 25 forms are included in the project. The institutions involved are the Czech Social Security Administration, the Ministry of Labour and Social Affairs, the Labour Office, the Czech Statistical Office and the Financial Administration.
Who is covered by the obligation to send the JMHZ?
All employers are obliged to send the Uniform Monthly Report:
- Persons in an employment relationship
- Persons under agreements outside the employment relationship
- Foreigners
When will the project be launched?
Pilot phase project has been running since 1.7.2025 and organizations that are obliged to do so by law (e.g. the Social Security Agency, the General Financial Directorate, the Labour Office, etc. The aim of the pilot phase of the project, which will last until 31 March 2026, is a trial run in which the project will be tested, tried out and aimed at its readiness for the launch of live operation for all employers. The MoLSA also allows for voluntary participation of other employers based on a written agreement.
An important piece of information for users of our AVENSIO SW payroll software is that we are also involved as payroll software developers in the pilot phase of the project. This means that we are already working intensively on the development of JMHZ within the AVENSIO SW programme.
The start of the entire project for all employers is from 1 April 2026. Due to the scale of the project, it will be necessary for employers and payroll accountants to familiarise themselves with the issues in good time and, most importantly, to have all the necessary data ready in their payroll software in good time.
Division of the JMHZ
The JMHZ will be divided into three parts:
- Employer registration (the obligation applies to all employers who employ at least one employee)
- Employee registration (will replace ONZ)
- Uniform monthly employer reporting (will contain the data that employers currently submit through 25 separate forms)
How often and within what timeframe will the JMHZ be submitted?
The frequency of sending the Uniform Monthly Report will be monthly, always with data for the previous calendar month. The deadline for submission will be the 20th day of the following calendar month.
Methods of dispatch
The single monthly employer's report will be sent exclusively in electronic form - via the ČSSZ e-portal, via data box or via the API interface of the payroll software.
What data will the JMHZ contain?
- Employer and employee identification data
- Details of the beginning, duration or termination of the employment relationship
- Calculation bases and social and health insurance contributions
- Selected wage data and information for state employment policy purposes
Uniform monthly employer reporting represents a major change that will affect every employer. Given the importance of this issue, the topic of JMHZ will be the main focus of this year's Autumn conference in Klatovy. We are already preparing further training events focused on this area. So keep an eye on our website www.akademiemezd.cz.
