The current legal framework places a considerable administrative burden on employers, who are required to regularly submit data to several authorities – the Czech Social Security Administration, the Financial Administration, the Ministry of Labour and Social Affairs, and the Czech Statistical Office. Altogether, this can mean up to 25 separate reports. Much of the required information overlaps, yet the forms themselves are not standardized. The system is therefore fragmented and cumbersome, while also increasing the risk of errors or late submissions, both of which can result in sanctions for employers.
As of 1 January 2026, this burden will be eased by an amendment introducing the Unified Monthly Employer Report (hereinafter “UMER”). The key change is the consolidation of all mandatory reporting into a single submission (figuratively, “twenty-five for the price of one”), to be filed electronically. Employers will henceforth provide the required data exclusively in the form of a data message – either via their data box, through the Czech Social Security Administration portal, or via the technical data interface (e-Submission). Reports must be submitted no later than the 20th day of the following month.
New entities must be registered: employers at least two business days before their first employee starts work, and employees themselves no later than on their first day of employment. Conversely, the termination of employment or the dissolution of the employer must be reported within eight days.
The legislative intent is clear: to achieve the long-pursued goal of digitalising public administration. A unified system will eliminate redundant submissions to different institutions, reducing employers’ compliance costs. At the same time, the state will gain a comprehensive database, enabling it to monitor wage levels and developments over time and across regions. UMER may also be used in other contexts, such as mortgage applications (with the employee’s consent). The reform further aims to combat illegal employment by ensuring a more transparent and organised system of employee reporting.
The Act will enter into force in stages: it takes effect in its entirety on 1 January 2026, while the obligation to submit the unified monthly report will not apply until 1 July 2026.