On 1 January 2026, a substantial part of Act No. 323/2025 Coll., on uniform monthly employer report (the “Act”), entered into force. The aim of the Act is to introduce a so-called uniform monthly reporting system, i.e. a tool that replaces approximately twenty different reports that every employer must submit to state authorities monthly.
The purpose of this article is to remind readers of the changes introduced by the Act, which we discussed in detail in our August article, and to present Government Regulation No. 417/2025 Coll. implementing the Act on the Uniform Monthly Employer Report (the “Regulation”), which specifies in particular the content of the uniform monthly report.
What is a uniform monthly employer report?
The Act itself defines uniform monthly employer report as an electronic submission through which an employer will communicate the reported data. In other words, it is a means by which an employer fulfils its obligations to certain public authorities to provide data about itself and its employees arising from the Act or other legal regulations.
The uniform monthly employer report is divided into three sections:
- a summary section containing data relating to the employer,
- insurance, which contains data on the summary amount of social security contributions and contributions to the state employment policy paid by the employer, and
- an individualised section, which consists of sections containing data related to individual employees and their respective jobs.
Submission of a uniform monthly employer report
As its name suggests, the employer submits a uniform monthly employer report for each calendar month, between the 1st and 20th day of the calendar month immediately following the calendar month for which the uniform monthly employer report is submitted. Failure to submit a uniform monthly employer report within the deadline set by the act is an administrative offence, as we will explain below.
Employers shall submit the uniform monthly employer report only electronically, via:
- their data box by submitting it to the data box of the Czech Social Security Administration,
- the electronic application of the Czech Social Security Administration portal, or
- the data interface of the Czech Social Security Administration (however, this method cannot be used to fulfil certain reporting obligations under the Act).
The uniform monthly employer report may only be submitted to the Czech Social Security Administration. Submission to another public authority, even if it is ultimately the user of the data contained in the single monthly report, is ineffective (it will not have the effect of timely submission of the uniform monthly employer report to the competent public authority), and this authority will not forward the uniform monthly employer report to the Czech Social Security Administration.
Content of the uniform monthly employer report
The content requirements of the uniform monthly report are set out in the Act and, in detail, in the Regulation. The Regulation elaborates in detail on the individual sections of the report and sets out in the annexes the specific data that employers are required to report about themselves and their employees.
Typically, this includes:
- the employer’s identification details, including payroll accounting details;
- information on employment relationships, i.e. the type of relationship, its commencement, changes and termination, the scope of work, the type of activity performed and any restrictions;
- wage and salary data, in particular, accounted income, decisive income for insurance, insurance contributions and related facts;
- data relevant to social security, such as temporary incapacity for work, parental leave, sick pay or other obstacles to work;
- data necessary for tax and statistical purposes, which employers have previously reported separately to various public authorities.
For details on all data reported by employers, please refer to the full text of the Regulation, which is available here.
The reported data will then be shared among the so-called data users, which are the Ministry of Labour and Social Affairs, the Czech Social Security Administration, the regional social security administration, the Institute for Health Information and Statistics, the Czech Labour Office, certain bodies of the Czech Financial Administration, the Ministry of Finance, the Czech Statistical Office and, from 1 January 2027, the Ministry of Justice and the Ministry of Education, Youth and Sports.
Employer register, employee register
The new legislation also introduces two separate registers – a register of employers and a register of employees.
Obligation to register employers and payroll departments
All employers are required to register in the employer register in accordance with the Act, including natural and legal persons, from the 15th day before the expected date of commencement of work of their first employee until the date of commencement of work. Employers register only once, at the time of their establishment. For employers who employ employees before 1 April 2026 and if this employment continues at least until 1 April 2026, the deadline for registering is 15 April 2026, unless they are already registered in the register of employers under Act No. 187/2006 Coll. on sickness insurance, as amended, effective before 1 April 2026.
In this context, the obligation of employers to register in the register of employers under the Sickness Insurance Act has been removed, so that this obligation is not fulfilled twice by the employer without an obvious reason.
The Act also introduces the obligation for employers to register (within the same deadline as for registration in the register of employers) each of their payroll departments, including the group of employees for whom the payroll department keeps records of wages or salaries. A payroll department continues to be understood as a payroll department under the Sickness Insurance Act, and the Act does not provide a new definition.
The employer will be obliged to report any changes to the data entered in the employer register within 8 calendar days of becoming aware of such a change.
Obligation to register employees
Employees will be registered by their employer no later than the moment they start work, but the employer may register the employee at the earliest 8 calendar days before the expected date of commencement of employment. The same method of registration is therefore retained as under the existing legal provisions contained in the Sickness Insurance Act.
The employer will also be obliged to report any changes in the employee’s registered data within 8 calendar days of becoming aware of such a change.
Penalties and administrative offences
To ensure compliance with the obligations it sets out, the Act also defines certain offences and penalties for them. For the purposes of this article, it is worth noting that an employer who fails to fulfil the obligation to register themselves or their employees commits an administrative offence for which a fine of up to CZK 100,000 may be imposed. If an employer fails to submit a single monthly report on time, submits an invalid report or fails to submit a corrective report, they may be fined up to CZK 5,000 for each employee concerned.
The territorial social security administrations are responsible for proceedings concerning offences under the Act, while the Czech Social Security Administration is responsible for appeal proceedings.
When will it be necessary to comply with the obligations under the Act?
The Act has a split effective date, with a significant part of it taking effect on 1 January 2026 and other parts taking effect on 1 July 2026 or as late as 1 January 2027.
The obligations of employers themselves will be phased in gradually to allow for the transition to the new reporting system and to ensure that all parties involved are technically ready.
The period from 1 January to 31 March 2026 is a phase during which the legislation is already formally in force, but employers are not yet submitting a uniform monthly employer report in the standard monthly regime. This period is primarily intended for the registration of employers and employees, system testing and technical preparation.
The system will be launched on 1 April 2026. Employers will be required to submit their first unified monthly report for April 2026 by 20 May 2026 at the latest.
Employers will be able to register retroactively until 30 April 2026 and will be required to retroactively complete the data for the reporting period from January to March 2026 by 30 June 2026.
Another important milestone is 1 July 2026, when the obligation to register employees in the employee register at the latest before they start work will be fully enforced, and when the uniform monthly employer report will become a standard and fully functional tool, replacing most of the existing reporting obligations of employers.
Conclusion
The uniform monthly employer report represents one of the biggest legislative interventions in payroll and personnel administration in recent years. Its purpose is to consolidate the previously fragmented reporting obligations of employers into a single electronic submission and, at the same time, to introduce employer and employee registers.
It should be borne in mind that 2026 is a transitional period during which the obligations will be phased in gradually. We therefore recommend a timely review of internal processes and verification of technical readiness for the new reporting method. Timely preparation can reduce the risk of faulty submissions, subsequent corrections and related penalties, and allow you to take advantage of the main benefit of the new system, namely simpler, more uniform and more predictable mandatory reporting compared to previous practice.
If you have any questions regarding the uniform monthly report or labour law in general, please do not hesitate to contact us.
Mgr. Jakub Málek, managing partner – malek@plegal.cz
Mgr. Nikola Tomíčková, junior lawyer – tomickova@plegal.cz
Ráchel Kouklíková, legal assistant – kouklikova@plegal.cz
8. 1. 2026