Employer’s single monthly report

The Senate has approved the draft bill on the employer's single monthly report (the "ESMR" - effective from 1 January 2026), with some exceptions (some reporting duties of employers and the mandatory monthly reports were postponed until 1 April 2026).

The financial authorities can acquire more easily information regarding the income of employees and their taxation. It will be easier to check on various employee benefits, for example, that will be included in the ESMR as well.

Today's 25 various regular monthly reports will be replaced by one submission only. Currently, employers submit various forms to many authorities (for example, the Ministry of Labour and Social Affairs, social security authorities, employment agencies, financial authorities, the Czech Statistical Office). They usually contain duplicitous information on employees, their income, insurance contributions etc. Under the ESMR act, all these obligations will be contained in one monthly report. The data will be centralised, and the authorities will share them.

The trial operation of ESMR (the "pilot") was launched on 1 July 2025, and selected employers and other subjects are taking part in it. The ESMR will be submitted in electronic form to the Ministry of Labour and Social Affairs within 20 days from the end of a calendar month following the calendar month that is the content of the report.