In the area of labour law and payroll administration, one of the most important administrative obligations for employers is the regular reporting of data on employees and their wages to a wide range of institutions. Under the current system, employers must submit more than twenty reports and forms at various deadlines each month to institutions such as the Czech Social Security Administration, the Czech Financial Administration, health insurance companies, the Labour Office and the Czech Statistical Office. This method of reporting is time-consuming and increases the administrative burden. Reports often contain a number of items, which can lead to discrepancies in data.
The uniform monthly employers’ report
With the aim of simplifying, clarifying and systematising the processes related to employers’ reporting obligations, on 11 March 2025, the Government submitted to the Chamber of Deputies a draft act on uniform monthly employers’ report (hereinafter as the “Act”), which brings the so-called uniform monthly employers’ report. The Act has already been approved by the Senate and is awaiting signature by the President.
The proposed legislation represents a significant step towards the modernisation and digitisation of public administration, enabling employers to fulfil all their obligations under the relevant legislation through a single electronic report.
In connection with the discussion of the Act, a comprehensive amendment is also being discussed, which changes a number of related laws – for example, in the areas of taxation, employment and business. These changes include, among other things, the introduction of eNeschopenka (electronic sick leave) for job applicants, a change in the conditions for the obligation to file tax returns, qualified employee options, the institution of undeclared work – i.e. a situation where an employer fails to fulfil its obligation to provide information through a single monthly report or fails to record work in the relevant register, and changes to employers’ obligations in the area of social security and pension insurance.
However, this article does not deal in detail with these changes associated with the above-mentioned omnibus amendment. Our primary goal is to familiarise readers with the concept of the single monthly report and the related obligations.
What exactly does the uniform report bring?
The act primarily introduces a new type of electronic filing – the unified monthly report. According to this act, the unified monthly report is an exclusively electronic filing by employers[1], through which employers will communicate specified data to certain public authorities.
The unified monthly report is divided into three parts:
- summary – information about the employer as basic identification data (company ID number, name, registered office), information about the period for which the report is being submitted, and summary financial information;
- insurance – information on social security and health insurance contributions; and
- individualised – data on each individual employee[2] and their employment relationship, such as their birth number or other identifier, type of employment relationship (employment contract, agreement to perform work, agreement on work activity), date of commencement of employment and termination of the employment relationship, gross salary, but also data on changes in the employment relationship. This also includes information on temporary incapacity for work, parental leave and similar situations.
The specific data to be reported through the single monthly report will be determined by a government regulation in the coming months. This data will then be automatically shared among data users: the Ministry of Labour and Social Affairs, the Czech Social Security Administration, the regional social security administration, the Health Assessment Institute, the Czech Labour Office, the relevant Financial Administration authority of the Czech Republic, the Ministry of Finance, the Czech Statistical Office, the Ministry of Justice and the Ministry of Education, Youth and Sports (hereinafter collectively as “data users”).
Reports will only be sent to the system of the Ministry of Labour and Social Affairs, which will also be its administrator(hereinafter as the “MLSA” or “administrator”). The technical part of the system, including the receipt of reports, formal and logical data checks and their storage in the Integrated Information System of the MLSA, will be performed by the Czech Social Security Administration (hereinafter as the “CSSA”). The MLSA has been designated as the data controller primarily because it is currently the main recipient of most of the reported data and, in cooperation with the CSSA, is prepared to provide the necessary technological solutions.
The employer shall make this submission once a month, between the 1st and 20th day of the calendar month immediately following the reporting period, without the possibility of individual extension or waiver of the deadline.
The submission may be made exclusively electronically, namely: (i) via a data box; (ii) via the CSSA portal; or (iii) via a technical data interface. However, it will be possible to enter data on the CSSA portal on an ongoing basis and save the completed report in advance and then send it in its entirety by the required deadline.
In the event that an employer ceases to be an employer under the Act, the employment of its last employee ends or the employment of an employee ends, the employer shall additionally settle the income from which it is obliged to pay social security contributions. At the same time, they must also fulfil the obligations arising from their position as an employer under the Act, or they must submit a supplementary monthly report for the last calendar month.
Register of employers and payroll accounting offices, register of employees
The new legislation also introduces two separate registers kept by the administrator – a register of employers and a register of employees.
The obligations in this regard apply to all employers, i.e. natural or legal persons who employ workers on the basis of an employment relationship and are obliged to pay advance payments for personal income tax, social security and health insurance on their behalf.
Register of employers and payroll accounting offices
For the purposes of the Act agenda, a unified register of employers has been established, which will be administered by the CSSA.
All employers under the Act will be required to register in this register no later than two working days before the date on which the first employee should start work, but no earlier than 15 calendar days before that date.
A special deadline has been set for employers of foreign employees[3], the main purpose of which is to increase the protection of foreigners in the labour market – this deadline for registration in the register of employers corresponds to the deadline by which the employer is obliged to register a foreign employee, i.e. no later than before the moment when the employee starts work.
The Act also introduces an obligation for employers to register (within the same deadline as for registration in the register of employers) each of their payroll accounting departments[4] , including the obligation to specify the group of employees for whom the payroll accounting department keeps records of wages or salaries.
The register of employers then includes, among other things, information on: the identification of the employer (company ID number, name, registered office), the legal form of the entity, the date of commencement of activity as an employer, the types of employment relationships it enters into, and contact details for the purposes of electronic communication.
The employer shall be obliged to report any changes to the data entered in the employer register within 8 calendar days of becoming aware of such changes.
The Act also takes into account situations where an employer registers in the register of employers and a job applicant does not start work. In such a case, the employer shall be obliged to report this fact no later than 8 calendar days from the date on which such person was supposed to start work for that employer.
Register of employees
At the same time as the registration of employers, a register of employees will also be established to collect data on employees for the purposes of the Act, which will be specified by a Government regulation.
Employees will be registered by their employer no later than before the employee starts work, but the employer may register the employee at the earliest 8 calendar days before the expected date of commencement of employment. In this case, the employer will be able to register the employee in the employee register even if only partially (unless the employee is a foreign employee).
In the case of atypical relationships between the employer and the employee (e.g. financial compensation from accident insurance companies for an accident at work, occupational disease, etc.), the employer is obliged to register the employee within 8 calendar days from the date on which the employer became obliged to provide the relevant performance or from the date on which the employer first provided such performance. The payment may be in cash or in kind. In these situations, it will also not be possible to register the employee partially.
An equally important right of the employer when registering an employee in the employee register is the right to request the information required for registration or partial registration in the employee register even before the employee starts work (the employer may use this information only for the purposes of UMER). In such a case, however, the employer shall be obliged to comply with all obligations in the area of personal data protection.
This also covers situations where a job applicant does not start work. The employer is therefore obliged to report this fact without undue delay, but no later than 8 calendar days from the expected date of commencement of work.
The employer will also be obliged to report any changes to the recorded data on the employee within 8 calendar days of becoming aware of such a change.
If an employee’s employment has ended, the employer’s obligation to provide benefits to the employee has ended, or the employer has ceased to provide benefits to the employee, the employer shall be obliged to deregister such employee from the employee register within 8 calendar days of the date on which one of the above circumstances arose.
Penalties and offences
The Act introduces its own regime of administrative offences.
An employer who fails to fulfil their obligation to register themselves or their employees in the register commits an offence for which a fine of up to CZK 100,000 may be imposed. In the event of a failure to submit a uniform monthly report on time, or if an employer submits an ineffective report or fails to submit a corrective report, a fine of up to CZK 5,000 may be imposed for each employee concerned. Administrative proceedings will be conducted by the regional social security authorities.
At the same time, the Act allows these authorities to decide on imposing sanctions even without formally initiating proceedings if the breach is remedied.
Effectiveness of the Act
The Act provides for split effectiveness, with the act itself coming into effect on 1 January 2026.
The obligation to submit uniform reports should come into effect a few months later – employers should register in the new register for the first time and submit reports for April 2026 by 20 May 2026 at the latest.
The system could start functioning as early as 1 April 2026, including mandatory registration of employers and the assignment of identifiers to employees.
Conclusion
The introduction of a single monthly report is a key milestone, particularly in the areas of labour, social and tax law. The new system will streamline and speed up communication between employers and the relevant institutions. Another significant benefit is the reduction in errors, which were a frequent problem with fragmented processes, and the achievement of a higher level of legal certainty for both employers and the state.
The new legislation will not only reduce the administrative burden, but also bring higher quality and consistency of data, new labour law obligations, better legal certainty and scope for modernising payroll administration. The introduction of employer and employee registers, new deadlines, electronic filing and the establishment of a penalty system are part of a comprehensive reform aimed at creating a transparent, functional and uniform system for reporting data in the field of labour law.
If you have any questions regarding labour law, please do not hesitate to contact us.
[1] The Act understands an employer to be an employer as defined by the Labour Code, the Sickness Insurance Act, the Social Security Insurance and State Employment Policy Contribution Act, the Social Security Organisation and Implementation Act, a payer of personal income tax from dependent activities under the Income Tax Act, or an employer under the Employment Act.
[2] An employee is, according to the Act, an employee under the Sickness Insurance Act, the Social Security Contributions Act and the State Employment Policy Act, a natural person employed by an employer under the Act on the Organisation and Implementation of Social Security or in a relationship with whom the employer has a relationship that establishes participation in pension insurance, a payer of personal income tax from dependent activity under the Income Tax Act, or an employee under the Labour Code.
[3] For the purposes of the Act, a foreign employee is a natural person referred to in Section 87(1) of the Employment Act.
[4] The payroll accounting department is, according to the Act, the payroll accounting department under the Sickness Insurance Act.
Mgr. Jakub Málek, managing partner – malek@plegal.cz
Mgr. Marek Pavlovský, junior lawyer – pavlovsky@plegal.cz
Barbora Součková, legal assistant – souckova@plegal.cz
14. 8. 2025