In connection with legislative changes effective from January 1, 2026, new fields have been added to the ABRA Flexi application for the output of the Single Monthly Employer Report (JMHZ – Jednotné měsíční hlášení zaměstnavatele).
Overview of the added fields and the individual records:
Company Settings
In the company settings, on the Modules - Employees - Other tab, new fields have been added
Type of collective agreement
Form of economic and financial control performed at the employer
Personnel Records
Tab - Basic Information
This field is only accessible for records of persons with a nationality other than the Czech Republic.
EČP - JMHZ: 10126 - Insured person's registration number
Tab - Address
RÚIAN address code - JMHZ: 10076 - Address point code in the RÚIAN register for the employee's permanent residence address.
JMHZ Tab - General
Highest level of education attained according to KKOV - JMHZ: 10091 - the employee's highest level of education attained according to the KKOV classification.
Country of residency - JMHZ: 10068 - the country in which the employee is a tax resident.
Type of health impairment - JMHZ: 10085 - the type of the employee's health impairment according to the relevant code list.
Children also supported by another person - JMHZ: 10453 - Whether the same children in the same jointly managed household are also supported by another person.
Person also supporting the same children - selection of persons from the Close Persons record.
JMHZ Tab - Foreign Person - General
These fields are only accessible for records of persons with a nationality other than the Czech Republic, and some fields are only accessible for non-residents.
VČP - JMHZ: 10060 - variable identification number assigned by the tax administrator if the employee does not have a birth certificate number.
Type of tax identification - JMHZ: 10061 - the type of the employee's tax identification according to the relevant code list.
Tax identifier in the country of residence - JMHZ: 10062 - the employee's tax identifier in the country of tax residence.
Document type - JMHZ: 10069 - the type of document proving the identity of the foreign employee.
Document number - JMHZ: 10070 - the number of the document proving the employee's identity (mandatory for non-residents if the country of residency != CZ).
Authority that issued the document abroad - JMHZ: 10071 - the authority that issued the document proving the employee's identity abroad.
Country that issued the document - JMHZ: 10072 - the country that issued the document proving the employee's identity.
JMHZ Tab - Foreign Nationals - Work Permit
Free access to the labor market - JMHZ: 10414 - whether the foreign national has free access to the labor market in the Czech Republic.
Reason for free access to the labor market - JMHZ: 10105 - the reason on the basis of which the foreign national has free access to the labor market.
Type of work permit - JMHZ: 10106 - the type of work permit on the basis of which the foreign national performs work in the Czech Republic.
Work permit issued by - JMHZ: 10107 - the regional branch of the Labor Office of the Czech Republic that issued the work permit.
Work permit ID - JMHZ: 10108 - the unique identifier of the work permit on the basis of which the foreign national performs work in the Czech Republic.
Permit valid from - JMHZ: 10109 - the date of issue of the work permit.
Permit valid until - JMHZ: 10110 - the expiration date of the work permit.
Subject to foreign legislation - JMHZ: 10427 - whether the employee is subject to the social security legislation of another country.
Country of foreign legislation - JMHZ: 10428 - the country whose social security legislation the employee is subject to.
Employment Relationship
Employment Relationship - Working Time
Work regime (JMHZ) - JMHZ: 10255 - the employee's work regime according to the relevant code list.
Continuous operation - JMHZ: 10407 - whether the work is performed in continuous operation.
Work predominantly takes place - JMHZ: 10258 - information about the predominant nature of the employee's work according to the relevant code list.
Employment Relationship - Termination
Employee did not start work - JMHZ: 10226 - whether the employee did not start the employment.
Employment terminated by death - JMHZ: 10225 - whether the employment was terminated due to the death of the employee.
Reason for early termination - JMHZ: 10534 - the reason for the early termination of the foreign employee's employment relationship.
Employment Relationship - Position Held
Expected place of work performance (foreign nationals) - JMHZ: 10526 - the expected place or places where the employee will perform work.
Place of work performance (employment contract) - JMHZ: 10527 - the place of work performance stated in the employee's employment contract.
Municipality of work performance (employment contract) - JMHZ: 10528 - the name of the municipality of the place of work performance stated in the employment contract.
Municipality of work performance (employment contract) - code - JMHZ: 10529 - the code of the municipality of the place of work performance stated in the employment contract.
Municipality of work performance - JMHZ: 10229 - the name of the municipality in which the employee performs work.
Municipality of work performance - code - JMHZ: 10230 - the code of the municipality of the employee's place of work performance.
Country - JMHZ: 10231 - the country in which the employee performs work.
APZ wage contribution - JMHZ: 10232 - whether a wage contribution is provided to the employer as part of the active employment policy.
APZ instrument - JMHZ: 10233 - the active employment policy instrument under which the wage contribution is provided.
Profession code - JMHZ: 10234 - the employee's profession code according to the CZSO occupation classification.
Education required for the profession (foreign nationals) - JMHZ: 10248 - the minimum level of education required to perform the employee's profession according to the relevant code list.
Position title - JMHZ: 10235 - the job position title used in the employment contract or the employer's organizational structure.
Manager - JMHZ: 10238 - whether the employee holds a managerial position.
Further specification of the employment relationship - JMHZ: 10502 - further specification of the employee's employment relationship according to the relevant code list.
Employment status - JMHZ: 10249 - the employee's employment status according to the employment status classification.
All information regarding JMHZ - CSSA website









