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The Czech Social Security Administration (ČSSZ) has announced standard procedures under the JMHZ Act from November 2026. These include formal notices and possible penalties where an employer fails to remedy shortcomings within an additional deadline. Employers should establish which records or reporting data are missing. [1]
Check registration records and missing months
Compare HR records with employer and employee registrations. ČSSZ has identified employers registered without any employees enrolled. For each reporting month, check whether a report was filed and its insurance section processed. A notice may require the missing insurance data to be supplied. [1]
Read both types of processing report
The submission report gives the outcome of initial checks on an individual submission. The completeness report assesses the monthly report after accepted submissions have been processed together. Sending a file is therefore insufficient evidence that the monthly reporting review is finished. [2]
Since 15 October, completeness reports go to the registered notification data box where its ID has been provided. Delivery of individual submission reports is unchanged. Check the registered box and assign responsibility for handling messages. A power of attorney alone does not configure delivery of completeness reports. [2]
Corrections are subject to updated checks
The October update expanded checks on pension insurance data. Previously accepted reports are not automatically revalidated across the board. A corrective submission is subject to the new checks and may generate an error. [3]
For foreign employees, also review completeness report warnings about missing REGZEC registration data. The initial allowance for supplying some information gradually did not remove the need for it. Complete the records using the instructions applicable to the employee's circumstances. [3]
Use corrections after the filing deadline
Cancellation is available only within the statutory filing period. After that, errors must be addressed through a corrective report for the relevant month. ČSSZ does not allow cancellation for January to March 2026 reports. [4]
Monthly reports are normally filed between the first and twentieth day of the following month. The October 2026 report therefore belongs in the November reporting cycle, with a deadline of 20 November. [5]
Keep a clear correction record
For an internal review, we recommend recording:
- The reporting period and the submission concerned.
- The error in the processing report and the evidence supporting the correction.
- The person responsible and the deadline stated in the notice.
- The correction's processing result and the subsequent completeness check.
If payroll is outsourced, agree who monitors the data box and who supplies missing HR information. Retain the correction record alongside the final processing report.
For next year's preparation, see our guide to JMHZ changes for 2027.
Planning recruitment or agency staffing? Contact Workintense about your staffing needs and discuss how employment information will be exchanged during cooperation.
Information checked on 6 November 2026. The internal checklist is an editorial recommendation.
Sources
Official Czech-language guidance: