Single Monthly Employer Report

Act No 323/2025 on the Single Monthly Employer Report takes effect on 1 January 2026.

The Single Monthly Employer Report enables an employer to fulfil, by means of a single electronic submission, his notification and reporting obligations towards a number of public authorities in respect of both itself and its employees.

The purpose of the Single Monthly Employer Report is to simplify and harmonise obligations that employers have previously been required to discharge towards various institutions. The Single Monthly Employer Report will facilitate the effective use of data by all authorities concerned.

The system comprises the Single Monthly Report and processes related to the Employee Register and the Employer Register.

Single Monthly Employer Report

• one consolidated form submitted at a single deadline and in a single electronic format,
• the details will be used by all authorities concerned (the Ministry of Labour and Social Affairs of the Czech Republic, the Czech Social Security Administration, the Czech Statistical Office, the Labour Office of the Czech Republic, the Ministry of Finance, and the Financial Administration of the Czech Republic).

Employer Register

• a newly established register of employers,
• applies to employers and wage departments.

Employee Register

• a newly established register of employees,
• applies to employees (including foreign employees).

The employer’s obligations under the Single Monthly Employer Report take effect in three main stages

• from 1 January 2026,
• from 1 April 2026,
• from 1 July 2026.

The specific obligations of employers relating to the Single Monthly Report, the Employer Register, and the Employee Register differ in part in these stages.

Submissions containing a technical defect (an incorrect format, an incorrect submission structure, etc.) or a formal defect (an error in the content of the submission) will, depending on the seriousness of the defect, either be rejected in full as ineffective and will not be processed further, or will be accepted only in part. In all such cases, the employer will be sent a request to submit a report or to submit a corrected report.