Unified Monthly Employer Report: The Launch Is Here
31. März 2026
It is high time to complete preparations for a revolution in labour-law administration. As of 1 April 2026, all employers will be required to use the Unified Monthly Employer Report (UMER). Through a single electronic submission, employers will fulfil the majority of their reporting and record‑keeping obligations towards public authorities, both on their own behalf and on behalf of their employees. Dozens of different forms previously submitted to various authorities and institutions will be abolished.
However, the UMER does not apply to public health insurance and does not concern the fulfilment of payment obligations. The UMER is not something that can be ignored, and compliance with the new rules will be essential for every employer in the Czech Republic.
Who Is Subject to the UMER?
The obligation to submit the UMER applies to any employer paying income from dependent activity. This therefore covers not only companies employing individuals under standard employment contracts, but also entities paying remuneration under agreements to perform work or agreements on working activity, including income that is not subject to social security contributions.
What Are the Key Deadlines?
- From 1 April to 30 June 2026, monthly reports must be submitted retrospectively for January to March 2026; the original quarterly insurance contribution statement for Q1 2026 will no longer be submitted.
- The UMER for each subsequent month must be submitted no later than the 20th day of the following month. The first report for April 2026 must be submitted by 20 May 2026.
- As of 1 July 2026, employers will be required to register new employees (including Czech nationals) before they commence work, consisting of pre‑registration and full registration within 8 days of commencement.
Who and What Must Be Registered?
All employers are required to register in the new UMER system and to record their employees and employment relationships. Existing employers must complete all prescribed data no later than 30 April 2026; new employers must register before their first employee commences work.
- Registration is carried out electronically via the Czech Social Security Administration (CSSA) e‑Portal or via a data box.
- Employers already registered with the CSSA do not need to re‑register; in April they will only perform a one‑off completion of data not previously recorded by the CSSA.
- New employers must register no later than two working days before their first employee commences work.
Sanctions
Failure to submit the UMER, or failure to submit a correction within 8 days of a request by the CSSA, as well as situations in which the report is ineffective, may result in a fine of up to CZK 5,000 (approx. EUR 200) per employee for whom the report should have been submitted.
Failure to register an employer or an employee in the records may result in a fine of up to CZK 100,000 (approx. EUR 4,000).
Recommendations for Employers
- Verify the accuracy of data held by the CSSA and ensure that all required information is completed no later than April 2026. New employers must register in due time.
- Check the functionality of your data box and access to the CSSA e‑Portal.
- Coordinate the transition to the new system with your payroll department or external payroll service provider.
- Monitor updates to methodological guidelines issued by the CSSA and the Financial Administration.