Návrh na vytvoření jednotného měsíčního hlášení zaměstnavatele

Proposal for the creation of a Unified Monthly Employer Report

The Ministry of Labour and Social Affairs has introduced a draft law on the so-called Unified Monthly Employer Report, which is expected to replace up to 25 different current reports. The reports to be replaced include primarily the monthly overview of social security contributions, reports on long-term sickness, pension insurance records, as well as reports on fulfilling the mandatory employment quota for persons with disabilities, statistical reports for Trexima or for the statistical office. State authorities will thus receive very detailed information not only about employees' incomes in real-time.

On the other hand, according to the draft law, health insurance companies will not participate in the Unified Monthly Employer Report project, so employers will continue to submit monthly reports to up to seven different health insurance companies.

Some of you may recall the Single Collection Point project, which was discussed around fifteen years ago.

The draft law, including the explanatory report, is available HERE.

The draft law is currently in the comment procedure. The proposed effective date is 1 January 2026. According to the press release, the Ministry of Finance plans to start using the new report for the administration of dependent activity tax from 1 January 2027.

For further information regarding the practical impacts of this legislative change, please contact the author of the article or the EY team you are working with.

Author:

Ondřej Polívka