What is JMHZ?
JMHZ (Unified Monthly Employer Report) is a new centralized electronic employer reporting system that:
consolidates most of the monthly reports that employers have so far submitted to various institutions into a single combined electronic filing
replaces up to approximately 25 different forms (e.g., ČSSZ, Financial Administration, Labor Offices, Czech Statistical Office) with a single report
is used to share data with various administrative bodies for the purposes of social and health insurance, taxes, statistics, etc.
The main goal is to reduce the administrative burden on employers and make things easier for HR staff and accountants.
Key Dates
Date | What happens |
January 1, 2026 | The JMHZ Act comes into force; the legislation becomes effective. |
April 1, 2026 | JMHZ goes live – the first live report will be submitted for April 2026. |
April 1 – June 30, 2026 | Obligation to retroactively submit reports for January–March 2026. |
By the 20th of the month | Each report must be submitted electronically by the 20th day of the month following the reporting month. |
July 1, 2026 onward | Changes to registration obligations before an employee starts work. |
What this means for employers
JMHZ will contain:
identification details of the employer,
insurance and tax details,
detailed information about each employee and their employment relationship, including tax credits, assessment bases, hours worked, etc.
Stage 1 – January 1, 2026 to March 31, 2026
This is a transitional preparation phase, during which the law is already in effect, but the obligation to submit the actual monthly report has not yet started.
What employers must do starting January 1, 2026
✔️ Start maintaining data in accordance with JMHZ – i.e., employers must record all data in their payroll system so that it can later be submitted to JMHZ. This means keeping relevant records on employees, employment relationships, hours worked, advance payments, etc.
✔️ Prepare for employer and employee registration in the new system managed by ČSSZ (the employer and employee register), including obtaining any necessary identifiers.
🚫 No JMHZ filing is submitted yet — it is technically not possible to submit monthly reports for January through March 2026 during this period. During this period, the standard Insurance Premium Overview and the DPP Insurance Premium Overview are not submitted.
📌 Practical tip: Employers must have their data prepared and properly maintained starting in January 2026, even though they are not yet submitting it — missing or incorrect data will complicate subsequent reports and increase the administrative burden.
OIČ (Unique Insured Person Identifier)
What is an OIČ
A unique identifier for a natural person (employee) within the JMHZ system
Assigned by ČSSZ
Used to uniquely link all employment relationships of a single person across employers and time periods
Within JMHZ, it replaces the use of the birth number (rodné číslo) for reporting purposes
What the OIČ is used for
The OIČ is used:
in the Unified Monthly Employer Report
when registering an employee in the system
when reporting:
start and end of employment
changes to the employment relationship
income, contributions, and assessment bases
for corrections and follow-up reports
👉 JMHZ cannot be filed correctly without an OIČ.
How an employee obtains an OIČ
The OIČ is assigned automatically by ČSSZ
For existing employees (registered as of March 31, 2026), ČSSZ will provide these numbers in bulk via the ePortal (as a .csv file) during March 2026. The provided file can be imported into ABRA Flexi.
The employer either:
retrieves the OIČ from the ČSSZ register (e.g., via payroll software / API),
or receives the OIČ in response to the first submission/registration of the employee
The employee does not apply for an OIČ themselves
Stage 2 – April 1, 2026 to June 30, 2026
This phase is a key transitional stage, during which the first JMHZ reports actively begin to be submitted, and data for January–March 2026 is also filed retroactively.
What happens
✔️ The obligation to submit JMHZ reports begins – both retroactively and on a standard basis.
👉 During this period, employers must submit three separate reports – for January, February, and March 2026 retroactively, by June 30, 2026.
✔️ The first "standard" report for April 2026 is submitted between May 1 and May 20, 2026.
✔️ Registration of employers and employees must be completed no later than before the first data submission. Employers will add any information not yet recorded in the register (e.g., important statistical data).
📌 Important notes
🔹 Electronic submission method: JMHZ can only be submitted electronically in the specified format (e.g., via data box, ČSSZ ePortal, or API). ABRA Flexi generates a data file in XML format.
🔹 Data completeness: Employers must have all relevant data prepared and validated starting in January, so they can properly submit it in Stage 2.
Health Insurance
Health insurance reporting must continue to be filed separately, as JMHZ does not yet cover it.
Starting January 1, 2026, employers must submit all reports to health insurance companies electronically only — e.g., via the relevant insurance company's portal or data box.
➡️ This also applies to:
Employer's Bulk Notification (HOZ) – e.g., start and end of employment, transfers between insurance companies, changes in insured person status
Employer's Insurance Premium Payment Overview (PPZ) – summary of assessment bases, number of employees, amount of insurance premiums
📅 New deadlines for 2026:
Start/end of employment: within 8 days of the event (continues to apply, with exceptions for DPP/DPČ agreements).
Reporting facts relevant to state-covered payments (e.g., parental/maternity leave): monthly, by the 20th of the following month.
The Insurance Premium Payment Overview is also submitted in the specified electronic format as part of the regular monthly reporting agenda.
The specified format is XML; however, there is also a transitional period until June 30, 2026, during which insurance companies will also accept machine-readable PDFs. ABRA Flexi generates both formats.
Starting July 1, 2026, health insurance companies will accept only submissions in XML format.
Employee Registration
How to register employees with ČSSZ in Q1 2026
👉 Registering an employee
Until March 31, 2026, the standard ČSSZ rules still apply – you must report the start of employment within 8 days.
👉 Deregistering an employee
Until March 31, 2026, employees are also deregistered under the standard rules – within 8 days of the end of employment.
👉 Retroactive obligation under JMHZ
In Q2 2026, you must include all registrations and deregistrations for January–March 2026 in the respective JMHZ reports for those months and submit them electronically to ČSSZ by June 30, 2026.
➡️ The obligation to register employees applies during Q1 2026 to all employees under the existing sickness insurance rules (i.e., before JMHZ launches).
Transition to the new JMHZ system (starting April 1, 2026)
👉 Registering "extended" data (supplementary registration)
In April 2026, employers will need to add a broader set of information about existing employees — those currently employed and those who worked for them during Q1 — to the ČSSZ register.
Complete information about JMHZ is available on the website of the Czech Social Security Administration.