It became effective on 1 January 2026. Act No. 323/2025 Coll., on a single monthly employer report, which primarily has centralize data from employees a combine them into one regularly submitted report.
The employer will usually report the data for a calendar month. The single monthly report itself is composed of several parts, namely:
- summary, which contains data related to the employer,
- insurance premium, which contains data on the total amount of social security contributions and state employment policy contributions paid by the employer, and
- individualized, which consists of components containing data related to individual employees and individual jobs.
The employer will be obliged to submit a single monthly report within the period from the first to the twentieth day of the calendar month, which follows the month to which the report relates. The submission can be made through data boxes, electronic applications of the Czech Social Security Administration portal or via the data interface of the Czech Social Security Administration.
Although the law largely came into effect on January 1, 2026, some obligations for employers will not become binding until April 1, 2026, when another part of this law comes into effect.
Do you need advice regarding the employer's unified monthly report or other labor law issues? Do not hesitate to contact us, we will be happy to help you.
