Změny v registraci plátců daně ze závislé činnosti

The tax authorities have issued a notice confirming that, effective 1 April 2026, the registration process for taxpayers of employment income tax will change. The current tax registration will be replaced by the employer’s registration in the JMHZ register maintained by the Czech Social Security Administration.

The notice addresses practical questions concerning employers already registered for payroll tax. Their existing data  data will be automatically transferred from the tax authorities to the social security authorities. Such employers are only required to report additional information (e.g., whether they are a labor agency) by the end of April.

Newly established employers are required to register in the employer register within 8 days from the start date of their first employee. This regime applies until the end of June 2026. However, in the case of foreign employees, registration must be completed no later than before the employee’s start date.

From July 2026 onwards, newly established employers will be required to register in the employer register at least 2 working days before their first employee is to start, but no earlier than 15 days in advance.

Author:

Ondřej Polívka