JMHZ 2026: what a new Czech limited liability company needs to know when it starts taking on staff
If a new Czech limited liability company wants to employ people in 2026, it needs to know the abbreviation JMHZ. The Single Monthly Employer Report, effective from 1 April 2026, significantly changes the way companies submit data to the state. The system is intended to replace up to 25 different reports with a single electronic monthly filing.
JMHZ is not a reason not to start a company, nor is it a "new tax". It is a new data and reporting process for employers. For a new limited liability company, it is therefore most important to set up salaries and registrations correctly even before the first person starts.
What JMHZ is and why it was created
The Ministry of Labour and Social Affairs describes JMHZ as a digitalisation project designed to simplify employers’ administrative obligations and streamline communication between companies and the state. The project connects data used by multiple institutions.
When launching the project, the Czech Social Security Administration stated that a single electronic monthly form would replace up to 25 different reports. For companies, this is a positive long-term ambition, but 2026 is also a transitional period during which it is necessary to follow the current methodological guidelines.
Key date: 1st April 2026
The obligation to submit JMHZ started on 1st April 2026. For the months of January to March 2026, existing employers had special transitional rules and submissions for these months were handled retroactively until 30 June 2026.
However, if a company is established later in 2026 and the first employee is hired only after the system launch, it is already necessary to work with the new recording and notification processes.
New s. r. o. and the first employee
For the transitional period, the ČSSZ has separately described the registration of employers and employees. For a new employer, it is necessary to monitor the deadlines valid at the time of commencement and whether the worker is Czech or foreign.
In the case of a Slovak citizen or another foreign employee, specific information obligations may also be relevant. In 2026, the Ministry of Labour and Social Affairs (MPSV) continuously updated the procedures for reporting the commencement of employment of foreign workers via JMHZ.
What must be prepared even before payday
- a payroll or accounting partner who actually processes the JMHZ,
- correct employer data,
- complete data on the employee and the employment relationship,
- electronic access and authorizations for submission,
- a process for checking errors and feedback reports,
- a calendar of deadlines for monthly reports.
JMHZ does not mean that all other obligations have disappeared
The CSSA points out that in 2026 some agendas towards the Financial Administration and statistical obligations will remain in the original regime. The unified form is therefore not a universal button that has eliminated all employer administration.
For a new company, onboarding with the payroll office is therefore important: who submits what, through which system, and by what deadline.
Why this topic is relevant already when establishing a company
If it is clear that employees will be hired shortly after the establishment of the s. r. o., this should be mentioned already during the company planning phase. It will influence the choice of accounting and payroll partner, access rights, internal processes, and the first deadlines.
The company setup and handover to an authorised Czech partner can be arranged. Payroll and accounting services in the Czech Republic are not provided directly.
Conclusion
JMHZ is one of the most practical business changes of 2026 in the Czech Republic for every company that employs people. A new limited liability company has an advantage: it can set up the process correctly from the very first employee and does not have to rework old internal habits.
Questions and Answers | FAQ
1. Od kedy JMHZ platí?
The system was launched on April 1, 2026, with the first months of the year operating under a special transitional regime.
2. Čo JMHZ nahrádza?
The CSSA communicated that the unified electronic monthly report replaces up to 25 different reports for various state agendas.
3. Týka sa JMHZ aj malej s. r. o.?
If a company is an employer, it must follow the JMHZ rules regardless of whether it has one or many employees.
4. Čo ak zamestnám Slováka v Česku?
For foreign workers, it is also necessary to monitor specific reporting rules and the current methodological guidelines of the Ministry of Labour and Social Affairs / Czech Social Security Administration.
5. Zmizli v roku 2026 všetky ostatné hlásenia?
No. The CSSA points out that some obligations will remain under the original regime in 2026.
6. Viete nám JMHZ podávať?
Czech payroll and accounting services are not provided directly. It is possible to be connected with an authorized partner and have company documents prepared for them.
7. Viete založiť firmu aj s účtovníctvom?
We will take care of the company formation and administrative launch; Czech accounting will be arranged through our partner.
8. Je možné celý proces založenia spoločnosti vybaviť na diaľku?
Yes. If there is an interest in setting up a company without a personal meeting, all the necessary documents will be sent by e-mail with the required instructions. The only thing that follows is to have the signature on the documents verified by a notary and send them back. Everything else will be taken care of.
9. Čo sa stane po odoslaní nezáväznej objednávky?
After sending the non-binding order, all necessary information and instructions will be sent by e-mail. Depending on the nature of the request, a phone call may also be made to go through everything together. Once all the necessary details are received, all documents will be prepared and sent by e-mail along with instructions.
Non-binding order
Fill in all the required details and a response will be provided as soon as possible.
Are you setting up a Czech limited liability company and want to hire your first employee this year?
Tell us right when you set it up. We will prepare the company for you and coordinate the handover of the payroll agenda to an authorized Czech partner.
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The information published on this website or provided via e-mail and telephone does not constitute legal or tax advice. This website does not provide legal advice or legal services and therefore such information cannot be regarded as such. All information stated on this website is drawn from publicly available information or sources, does not provide legal advice, does not represent a legal analysis or legal opinion of the contributor, and is of a general nature only. Such services and information do not constitute the provision of legal services under special regulations (for example, under Act No. 586/2003 Coll. on Advocacy as amended) nor tax advisory services (for example, under Act No. 78/1992 Coll. on Tax Advisors and the Slovak Chamber of Tax Advisors).
The preparation of all documents in the form of a notarial deed or a document authorised by an attorney is ensured in accordance with Act No. 29/2026 Coll. on the Commercial Register. Representation before the Commercial Register is provided by a cooperating notary or an attorney registered with the Slovak Bar Association.