Unified Monthly Employer Reporting in 2026
What does the Unified Monthly Employer Reporting mean? This year again, employers in the Czech Republic are facing a number of changes in the areas of labour law and administration. These are not merely cosmetic adjustments to forms, but a fundamental change in the way companies regularly submit data on employees, contributions, and wages. Legislative innovations aim to bring greater transparency, fewer duplications, and a clearly defined structure.
One of the tools designed to achieve these goals is the introduction of the Unified Monthly Employer Reporting (UMER), which is intended to unify and simplify regular reporting of data to the state. Instead of communicating separately with several institutions, the new system is based on a single report, a single deadline, and standardized content. Until now, companies in the Czech Republic have had to submit up to 25 different reports to multiple authorities.
Unified Monthly Employer Reporting in practice
From a practical perspective, the new reporting method primarily represents a change in the organization of internal processes. Companies must align data that are currently generated separately in payroll, HR, and accounting systems into a single comprehensive output. The focus thus shifts from individual partial reports to the consistency and accuracy of input data across the entire organization.
The introduction of such a system also has implications for technical preparedness. For employers, this means verifying whether their payroll and accounting tools support the required data scope and structure. For this reason, the Unified Monthly Employer Reporting system is first being tested through a pilot project, with full implementation planned for 1 April 2026. However, the law itself already came into force in January of this year.
Three pillars of the current legal framework
The current situation is the result of the gradual layering of several interconnected regulations, each serving a different purpose. While one defines the basic framework of the new obligation, others regulate links to related legislation, and a third translates general rules into a practically applicable form. This division explains why the legal effectiveness and practical implementation do not coincide in time.
Act on Unified Monthly Employer Reporting
The legal basis of the new regulation is Act No. 323/2025 Coll., published in the Collection of Laws and effective as of January 2025. It defines the establishment of the new reporting system, its purpose, the scope of obliged entities, and the basic framework of monitored data. At the same time, it provides a foundation for unifying selected notification obligations that were previously fulfilled separately towards different public authorities. The specific data scope and the method of submission are left to subsequent implementing legislation.
Changes in related legislation
The introduction of the new system was not limited to a single legal act but affected the broader legislative framework. Unified Monthly Employer Reporting is therefore accompanied by changes in the area of taxes and mandatory contributions, which were approved and published in the Collection of Laws under No. 360/2025. The purpose of these measures is to align existing reporting regimes with the new reporting method.
Government regulation as implementing legislation
The practical form of reporting is governed by an implementing government regulation that builds on the general legislative framework. The government approved it on 17 September 2025 and published it in the Collection of Laws under No. 417/2025. This implementing act specifies the scope of reported data, their structure, and other technical requirements necessary for the day-to-day operation of the Unified Monthly Employer Reporting system. At this level, general requirements are translated into a form that employers will work with in practice.
