The Unified Monthly Employer Reporting will streamline the process by replacing up to 25 separate monthly reports previously submitted to various authorities. Employers will submit the report electronically via the Czech Social Security Administration portal, with a deadline set for the 20th of each month.

In addition to reducing bureaucracy, the Unified Monthly Employer Reporting is expected to provide employers with greater legal certainty in fulfilling their non-monetary statutory obligations and to simplify internal processes. It should also allow for the immediate resolution of any discrepancies, thereby reducing the risk of future penalties. Regarding personal income tax from dependent activities, the system is expected to enable the tax authorities to take over some tasks currently performed by employers, such as verifying employees’ entitlement to tax discounts and deductions or sending relevant confirmation directly to the tax administrator. This means neither employees nor employers will need to forward these documents themselves.

The Unified Monthly Employer Reporting is also expected to benefit employees directly. Authorities will have access to the necessary data for their applications (e.g., unemployment benefits or state social support), which they currently need to provide themselves. This should not only speed up the processing of such applications but also reduce the risk of errors employees make when filling them out. Another advantage will be the transfer of data into digital tax return forms, with the tax authorities offering employees pre-filled forms to simplify the process further.

For the state, the Unified Monthly Employer Reporting primarily offers the advantage of centralised data, enabling more effective analysis and the identification of discrepancies in tax and insurance compliance. Ultimately, this should make the state more efficient in collecting taxes and insurance contributions while also improving its support for the labour market and employers.

As previously mentioned, employers will submit the Unified Monthly Employer Reporting electronically to the Czech Social Security Administration. This will naturally require adjustments to payroll and HR systems to enable automated preparation of the reports. However, an online form is also expected to be available on the Ministry of Labour and Social Affairs portal, allowing employers to submit reports even outside of their payroll or HR systems.
The entire project has already received legislative support, with its implementation planned for January 2026. However, testing of the project in a pilot phase is set to begin as early as July this year.