Uniform Monthly Employer Report (UMER) in the Czech Republic: New Rules and Employer Obligations for Employers
Act No. 323/2025 Coll. on the Uniform Monthly Employer Report in the Czech Republic will enter into force on 1 January 2026. The purpose of this legislation is to simplify and consolidate employers’ reporting obligations towards public authorities. The Uniform Monthly Employer Report (UMER) replaces multiple separate reports previously submitted to various state institutions with a single, standardized monthly filing. Below is an overview of the key aspects of the new regulation, including references to official sources for further information.
What Is the Uniform Monthly Employer Report
The Uniform Monthly Employer Report is designed to consolidate reports that employers were previously required to submit to multiple institutions, such as the Ministry of Labour and Social Affairs, the Czech Social Security Administration, the Labour Office, and the Czech Statistical Office. These reports often contained overlapping data and were submitted on different deadlines.
Under the new system, the Czech Social Security Administration will be responsible for collecting the data and distributing it to the relevant authorities. Overall system administration will be handled by the Ministry of Labour and Social Affairs.
When Does the Obligation to Submit UMER Apply?
Although the Act becomes effective on 1 January 2026, most employers will begin submitting UMERs from 1 April 2026. This applies to employers who are not involved in the testing phase. Data for the period from January to March 2026 will be submitted retrospectively, no later than 30 June 2026. Reports will continue to be submitted on a monthly basis.
Important:
Between January and March 2026, no reports concerning agreements to complete a job and no insurance premium overviews will be submitted to the Czech Social Security Administration. These data will be provided retrospectively. Deadlines for insurance premium payments remain unchanged; only the reporting deadlines are deferred.
Reporting obligations related to the establishment, termination, and modification of employment relationships during this transitional period remain unchanged.
Uniform Monthly Reporting: New Employer Obligations
Any entity registered as a payer of personal income tax from dependent activities is considered an employer for UMER purposes. If an entity pays remuneration subject to employment income tax, it is required to register for and submit UMERs on a monthly basis.
This change typically affects entities that previously engaged individuals solely under agreements to complete a job with earnings below the threshold for social and health insurance contributions. UMER obligations also apply to executives receiving remuneration and to any benefits taxable under Section 6 of the Income Tax Act.
In practical terms, any form of remuneration or benefit provided to an employee that is subject to income tax, whether monetary or in kind (including, for example, a vehicle provided for private use), must be reported.
Scope of Data Reported in UMER
The scope of data required under UMER is significantly broader than what many employers have reported in the past, particularly those not previously subject to ISPV statistical reporting (commonly known as the “Trexima report”). The report includes all payroll-related information as defined by the Income Tax Act, along with additional data.
This includes basic personal data, information relevant for tax credits, and statistical data such as the highest level of education attained. A comprehensive list of required data is set out in Government Regulation No. 417/2025 Coll., which exceeds 200 pages. The regulation is available via the official government sources.
What Will Change from April 2026
Detailed forms and procedures have not yet been published. The following information is therefore based on currently available guidance.
Employees
For existing employees, employers will be required to submit additional data not previously registered. Based on this supplementary reporting, each employee will be assigned a new personal identification number (PIN), which will be used for all future reporting.
Additional registration will also apply to employees who commenced employment during the first quarter of 2026 and left before 1 April 2026. The specific process for this additional registration has not yet been confirmed. At present, the Czech Social Security Administration is requesting employers to review employee records. It is expected that PINs for existing employees may be issued collectively.
A new form for registering and deregistering employees from 1 April 2026 onward will be introduced, although it has not yet been published.
If an employee has multiple employment relationships with the same employer, each relationship must be reported separately within the UMER. These employees will have a single PIN but multiple employment relationship identifiers, which will also be assigned by the Czech Social Security Administration.
Employer Data
Existing employers will be required to supplement their records with company data not previously required by the Czech Social Security Administration but mandatory for UMER purposes, particularly data relevant to the Financial Administration. The deadline for providing this information is 15 April 2026.
UMER: Key Deadlines and First Submission
Employers are advised to submit the first regular UMER for April 2026 between 1 May and 20 May 2026. This allows sufficient time to verify system readiness and reporting accuracy. Subsequent reporting for the first quarter of 2026 can then be completed without time pressure, with a final deadline of 30 June 2026.
Standard reporting deadlines will apply thereafter. Reports must be submitted between the 1st and 20th day of the month following payroll processing.
Important:
Reports submitted before the first day of the following month will be considered invalid.
Conclusion
A notable limitation of the new system is the exclusion of health insurance companies, which are not classified as state institutions. As a result, health insurance-related processes remain unchanged, and existing procedures will continue to apply.
The transition period will require substantial effort from employers due to the expanded scope of mandatory data collection. Over time, however, UMER is expected to reduce administrative complexity by consolidating reporting obligations into a single monthly submission.
Useful Official Resources
