The biggest change in data reporting to the state is here
From 1 January 2026, every employer will face a major shift – the obligation to report detailed monthly data on all employees and their earnings. This represents the most significant change in employer reporting to the state in decades.
What is the Unified Monthly Employer Report?
The Unified Monthly Employer Report (JMHZ) introduces a consolidated and expanded obligation for employers to provide the state with information about employees, their income, benefits, and tax reliefs. The reported data will be used not only by the tax administration but also by other public authorities.
Do you want to be sure that the new obligations will not catch you off guard?We offer a practical workshop in which we jointly analyse your current situation, identify potential risks, and propose concrete steps for the successful implementation of the Unified Monthly Employer Report.
We offer an analysis of your remuneration system. We focus on correctly defining pay components that will be reported to the authorities, from both tax and legal perspectives.The aim is to eliminate risks that may arise from inspections of the data submitted through JMHZ.
What you gain:
Verification of the correct setup of your remuneration system
Practical recommendations and proposed changes
Answers to your questions from our experts
What to prepare for – key changes and risks
For employers
Targeted inspections instead of random checks
Tax authorities and other institutions will receive detailed, employee-level monthly data according to the type of employment relationship. These will be thoroughly analysed and compared. Until now, the tax administration had access mainly to annual payroll settlements, which only contained aggregated annual data for all employees. We can therefore expecttax audits to focus on employers whose data differ from comparable entities or show discrepancies between monthly submissions.
‘Svarcsystem’ arrangements and illegal employment
JMHZ will make it easier to detect illegal employment agencies, unauthorised employment of foreign nationals, and disguised cooperation with self-employed contractors. The tax administration will have more information to reassess income tax on dependent activity in cases where businesses use labour supplied under service contracts or contracts for work, even though the work displays characteristics of dependent employment performed for the service recipient.
Benefits under close scrutiny
Company cars, mobile phones, accommodation – authorities will be able to verify whether these benefits are used in accordance with declarations, including the correct treatment of tax-exempt income. Tax offices will launch targeted audits focused on benefits, equipped with the relevant data before the audit even begins.
Equal pay
JMHZ will reveal pay discrepancies across identical roles. This may result in inspections by the Labour Inspectorate or even litigation.
For employees
Duplicate tax reliefs
Faster detection of unauthorised claims for tax reliefs applied with multiple employers.
Enforcement proceedings and child maintenance
Detailed income data will be immediately available to enforcement officers and for decisions concerning maintenance payments.
Benefits and pensions
Incorrect or delayed reporting may directly affect entitlement to benefits, sickness pay, and pension calculations.
How can Deloitte help you manage the new obligations?
We will streamline your internal processes and data collection.
We will conduct an audit of the reported data with regard to potential risks.
We will propose the necessary changes to minimise risks and ensure data accuracy.
We will train your HR and payroll teams to prepare them for the new obligations.
We will provide legal and tax certainty in setting up your processes.
We will guide you practically through the first months of reporting – step-by-step assistance.
One team, one solution:
Deloitte has assembled a team of lawyers, tax advisors, and immigration and HR specialists ready to address your needs quickly and reliably.
Frequently Asked Questions (FAQ)
1. When does JMHZ come into force, and who does it apply to?
JMHZ takes effect on 1 January 2026, and the obligation applies to all employers in the Czech Republic, regardless of size or sector.
2. What data will I be required to report?
Each month you will be required to submit detailed information on all employees and their income, including benefits, tax reliefs, contributions, and data required by the social security administration and health insurance funds. The exact scope will be defined by implementing regulations.
3. What are the consequences of late or incorrect reporting?
Failure to comply or errors in reporting may result in penalties imposed by the authorities and, in more serious cases, recovery of overpayments, inspections, and further legal consequences.
We strongly recommend early preparation and a review of your internal processes.
4. How can I prepare for the change if I’m not sure which processes need adjusting?
Begin with an internal audit of your current procedures. If you need certainty, use our workshop – we analyse your processes, identify risks and propose concrete, tailored steps.
5. How long does it take to prepare for JMHZ?
This depends on the size of your company and the complexity of your HR agenda, but we recommend starting as soon as possible – updating processes, training employees and testing systems may take several months.
6. Can you assist us with the first reports?
Yes. We offer practical support during your initial reporting period. Our experts will guide you through the entire process and ensure that you meet all obligations correctly and on time.
7. Is your support suitable for small and medium-sized businesses?
Yes, our services are tailored to the needs of companies of all sizes – from small employers to large corporations.
8. How much does the initial consultation or workshop cost?
The workshop price depends on the scope of services. If you are interested in any of our services, we will always prepare a fast and transparent quotation tailored to your needs.
Don’t leave it until the last minute
Timely preparation is key to handling the reporting obligations without stress, penalties or reputational risks. Get in touch and arrange a free initial consultation – together we will set up the right processes on time.
