Single Monthly Employer Report 2027: what changes on 1 January and what employers should check

From January 2027, the Czech Single Monthly Employer Report (JMHZ) will use updated data fields and validation rules. Employers need to check both their payroll software update and the records supplied by HR. The Ministry of Labour and Social Affairs (MPSV) published the final change documentation on 5 October 2026. ^[1]

JMHZ has already been introduced

The JMHZ Act took effect on 1 January 2026, with regular reporting starting for April 2026. The January 2027 changes build on that system. Employers should therefore treat them as an update to their existing reporting process. ^[2]

Reports are submitted electronically between the first and twentieth day of the following month. The filing window for January 2027 is therefore 1–20 February. Reporting can also cover employees whose earnings do not trigger participation in sickness insurance. A low payment does not automatically remove an employee from the reporting requirements. ^[3]

Payroll updates also require changes to HR records

The 2027 specification changes data fields, code lists and validation rules. Software providers will handle some of the work, but employers must supply information the system cannot obtain on its own. Ask your provider which changes apply to your workforce before installing the update. ^{[1], [4]}

For example, payroll data will include the date on which the employee signed the Czech taxpayer declaration for employment income. Check where you record that date and how it will reach the report. The applicable data scenario determines how a field should be completed; its name alone is not enough. ^[5]

Review residence records for foreign employees

Employee registration will include residence validity dates. These need to be distinguished from the validity of employment authorisation. HR should check the supporting documents and confirm that the two sets of dates can be recorded separately. Whether a field must be completed depends on the employee’s circumstances. ^[6]

The code list for reasons granting free access to the Czech labour market is also changing. The documentation adds entries covering special long-term residence and posting by an employer established in the EU. Check that the code selected during data migration matches the worker’s actual status. ^[7]

Workplace information will also gain address fields, including the street, house number and postcode. Where employees work across several sites, establish where HR obtains the address and who updates it when the workplace changes. ^[8]

Corrections for 2026 still use the earlier version

The reporting period determines which version of the monthly report applies. A correction for November 2026 submitted in March 2027 uses the 2026 version. Your payroll provider must therefore retain support for both versions. ^[4]

Checks before the first January payroll close

• Agree an update date with your software provider and confirm support for corrections covering earlier periods.
• Assign responsibility for collecting new information and checking its transfer from HR to payroll.
• Test situations that occur in your workforce, including the employment of foreign nationals.
• Check the processing result after submission. The documentation changes validation rules that can cause a submission to be rejected. ^[4]

If you use an external payroll accountant or staffing agency, agree how new information will be exchanged and who will resolve a rejected submission. For agency workers, timely workplace information is particularly useful when an assignment or location changes.

Looking for recruitment or agency staffing support for your business? Contact Workintense through the service enquiry form at workintense.cz and describe your staffing needs.

Information checked on 8 October 2026.

Sources

1. MPSV — finální podklady pro rok 2027, 5. 10. 2026
2. ČSSZ — Changes in employers’ obligations from 2026
3. ČSSZ — Kdo podává JMH, způsob, lhůty a jeho obsah
4. MPSV — Změny JMHZ k 1. lednu 2027
5. MPSV — Souhrnná data zaměstnance
6. MPSV — Platnost pobytu
7. MPSV — Důvody volného přístupu na trh práce
8. MPSV — Adresa místa výkonu práce jako plná adresa