Dear clients, 
we would like to inform you of an important change in employment legislation that will affect all employers, regardless of their size or number of employees. All employers, regardless of size or number of employees. From 1 July 2026, the notification process will be tightened up, specifically towards the Czech Social Security Administration (ČSSZ). 

Legislative basis:  

The legislation introduces a new system for recording employees and replaces the current fragmented reporting system to state institutions.  

– Act No. 323/2025 Coll., on the Single Monthly Employer Report (JMHZ).  

– prováděcí nařízení vlády č. 417/2025 Sb.  

– the associated amendment law no. 360/2025 Sb. 

✅ What will change from 1 January? 7.2026, what is changing:  

A new obligation arises to register each employee in the employees’ register kept by the ČSSZ before they start work. From 1 July 2026, therefore, you must register all new employees:  

– the day before they start work (previously, it was within 8 calendar days).  

This is a significant change in practice, particularly with regard to potential inspections and audits. 
 
✅ The main rule:  

The employee must not start work until they have been pre-registered in the employee register.  

Who is responsible:  

All employers (including small firms) and all employment relationships (i.e. all employees).  

i.e.  

– employment contract (HPP)  

– a contract for specific work (DPČ)  

– a contract for the performance of work (DPP). 

From July onwards, the JMHZ regime will be even more strictly enforced.  

-The standard reporting process is already in place (without a transition period).  

-Data on employees are:  

• recorded in the ČSSZ registry.  

• They are also interconnected across institutions.  

This means:  

• greater control by the FÚ, ČSSZ and ÚP 

• less tolerance of errors 

Practical implications:  

-There will no longer be the opportunity to submit applications retrospectively.  
-The need arises:  

– Having a signed contract before starting work and entering the payroll system in good time.  

The problem will mainly arise:  

– with casual workers “at the last minute” 

– with starters “from tomorrow” 

In reality, the following will be necessary: 

– Adjusting the onboarding process 

– Higher risk of fines 

From July, there will be more checks on: 

– Late employee registration 

– Inconsistent data in the JMHZ 

– Missing records 

Fines can already be in the thousands or tens of thousands. 

What is the procedure?  

1) Before the employee starts:  

– Sign a work contract or agreement  

– Register the employee in the ČSSZ system (employee records).  

2) After the employee has started work:  

– If a partial registration has been made, complete all the details within 8 days.  

3) If the employee does not start:  

– cancel registration within 8 days of the planned start date 

What must the employer provide to the accountant?  

To fulfil the legal obligation in time, the payroll accountant must receive these details from the employer before the employee starts work (ideally at least 1–2 working days in advance):  

– the employee’s name and surname  

– their date of birth (for foreigners, their ID details)  

– address of residence  

– nationality  

– health insurance  

– date of start of employment  

– type of employment contract (full-time / part-time / temporary)  

– agreed type of work and job role  

– wages/compensation 

– working hours (for HPP/DPČ)  

– signed employment contract or agreement  

The following must be provided immediately after starting, but no later than 8 days after starting:  

– any missing details (if they were not available before the start date).  

– any changes to the data (e.g. insurance company, address, etc.). 

Important Notice:  

If this information is not provided on time, the employee cannot be registered and must not start work!  

⚠️ Consequences of non-compliance:  

Failure to comply with this obligation may be considered illegal employment, which may result in financial penalties imposed by government authorities.  

Recommendations:  

– Ensure that an employment contract is signed before the employee starts work  

– Adjust internal hiring processes  

– Do not allow an employee to start work without proper registration  

– Plan employee onboarding well in advance  

If you have any questions or need consultation, please do not hesitate to contact us.