Act No. 323 / 2025 Coll.
Act on Single Monthly Reporting of Employers
Valid
Law
Effective from 01.01.2026
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323
THE LAW
of 23 July 2025
on a single monthly report by the employer
Parliament has decided on this law of the Czech Republic:
INTRODUCTORY PROVISIONS
Subject matter
(1) This law provides for a single monthly report as a means by which the employer cumulatively fulfils its obligations to communicate data on himself and on its employees resulting from this law or other legislation to certain public authorities.
(2) This law further regulates
(a) the way in which the reported data and data kept in the employer's records and the employee records are communicated;
(b) the transmission to certain public authorities of reported data and data kept in employers' records and employee records;
(c) mutual communication between certain public authorities and employers in the communication of reported data and data kept in employers' registers and employee records;
(d) registration and retention of reported data and data on employers and employees.
Employer
For the purposes of this Act, the employer shall mean:
(a) an employer under the Labour Code;
(b) the employer under the sickness insurance law;
(c) the employer under the Social Security Insurance Act and the contribution to the state employment policy;
(d) the employer under the Social Security Organisation and Implementation Act;
(e) the payer of income tax on natural persons from dependent activities under the Income Tax Act; or
(f) the employer under the Employment Act.
Staff
(1) Employee for the purposes of this Act means:
(a) an employee under the sickness insurance law;
(b) an employee under the Social Insurance Act and the contribution to the State Employment Policy;
(c) a natural person employed by the employer under the Social Security Organisation and Implementation Act or in respect of whom he is in a relationship which constitutes a pension insurance participation;
(d) a tax payer on the income of natural persons from dependent activities under the Income Tax Act; or
(e) an employee under the Labour Code.
(2) For the purposes of this Act, a foreign employee is a natural person referred to in Section 87 (1) of the Employment Act.
Employment
(1) Employment for the purposes of this Act means:
(a) the basic employment relationship under the Labour Code;
(b) employment under the Civil Service Act,
(c) the service of members of the security corps and soldiers in active duty; or
(d) another legal relationship with which the employer's obligation to communicate data to certain public authorities is linked in the manner laid down by this law.
(2) Where there is more than one legal relationship between the employer and the worker referred to in paragraph 1, each of them shall be regarded as a job individually.
(3) For the purposes of this Act, the date of recruitment shall be:
(a) the date of taking up employment under the sickness insurance law;
(b) the date of taking up work under the Employment Act if the day referred to in (a) cannot be used;
(c) the date on which, for the purposes of the Income Tax Act, the employer has been obliged to provide the employee with the benefits, unless the date referred to in (a) or (b) can be used; or
(d) the date on which the employer, for the purposes of the Income Tax Act, first granted to the employee, unless the day referred to in (a) to (c) can be used.
Reporting and users
(1) The data reported for the purposes of this Act means data which the employer is obliged to communicate under this Act or other legislation by means of a single monthly report.
(2) The reported data are used to the extent that they are relevant by the users of the data which are:
(a) the Ministry of Labour and Social Affairs ("the Ministry"),
b) Czech Social Security Administration,
(c) the territorial management of social security;
(d) Institute for Health Assessment,
e) Office of Labour of the Czech Republic,
(f) the body of the Financial Administration of the Czech Republic,
(g) Ministry of Finance;
h) Czech Statistical Office,
(i) the Ministry of Justice; and
j) Ministry of Education, Youth and Sports.
SINGLE MONTHLY DECLARATION, CORRECT DECLARATION AND OTHER ADMINISTRATION
Single monthly reporting
(1) A single monthly report is an electronic submission to which the employer communicates the reported data.
(2) The employer shall communicate, in a single monthly report, the data per calendar month, unless otherwise provided by other legislation.
(3) The single monthly report shall consist of a part of:
(a) a summary containing information relating to the employer;
(b) insurance premiums which contain information on the aggregate amount of social security premiums and the contribution to the employer's national employment policy; and
(c) personalised, consisting of components containing data relating to individual employees and individual jobs.
(4) The Government of the United States of America provides for
(a) information communicated by the employer through a single monthly report;
(b) the period during which the reported information is communicated.
Time limit for submission of the single monthly report
(1) A single monthly report shall be submitted by the employer within the period from the first to the 20th day of the calendar month immediately following the calendar month to which the report relates.
(2) The employer must submit a single monthly report for the last time for a period of
(a) the employment of his last employee has ceased;
(b) stop being an employer; or
(c) after the end of his employment, he has charged the staff member with additional revenue.
Method and day of administration
(1) The employer only makes submissions under this law electronically through:
a) Information system of data boxes to the data box of the Czech Social Security Administration,
(b) electronic applications of the Czech Social Security Administration portal; or
(c) the data interface of the Czech Social Security Administration; This method cannot be applied when it comes to the fulfilment of the registration obligations under Paragraph 17.
(2) Submission under this Act is made on the day of the Czech Social Security Administration.
(3) The Czech Social Security Administration will publish the identifier of the data box intended to make submissions under this Act in a way that allows remote access.
(4) If a submission pursuant to this Act is sent to the data user pursuant to § 5 (2) (a) or (c) to (j), § 12 of the Administrative Code shall not apply. The data user shall inform the employer of the ineffectiveness of such submission and of the obligation to make the submission in accordance with paragraph 1.
Format and structure of the submission
(1) The employer is obliged to make submissions under this law in a specified format and structure.
(2) The structure of the submission for the purposes of this Act means:
(a) the content structure of the submission resulting from the details and arrangements of the data and other procedural formalities required by this law or other legislation;
(b) the data structure of the submission which corresponds to the defined format and the defined content structure of the submission under this law.
(3) The Czech Social Security Administration will identify and publish the data structure of the submission under this Act in a way that allows remote access.
(4) The Government, by regulation, establishes the format and content of the submission under this Act.
Technical defect of administration
(1) The technical defect of submission under this Act is:
(a) the submission of a single monthly report before the start of the period referred to in Article 7 (1);
(b) non-compliance with the format of the submission;
(c) failure to comply with the structure of the submission where it causes the automatic processing of the submission to be impossible; or
(d) failure to comply with Article 8 (1).
(2) Administration containing a technical defect is ineffective.
(3) The Czech Social Security Administration will draw the employer's attention without undue delay to the fact that a submission containing a technical defect for which such submission is ineffective has been made on its part.
Formal use defect
(1) The formal error of submission under this law is that which
(a) concerns the structure or content of the submission requested;
(b) it is identified on the basis of an automated check related to its adoption; and
(c) is not a technical defect.
(2) The range of formal defects in the submission referred to in paragraph 1 (b) shall be determined by the Czech Social Security Administration and published in a manner which allows remote access.
(3) If there is a single monthly report or corrective report of a formal defect in
(a) the summary part of the report is ineffective;
(b) the insurance part is ineffective;
(c) the individualised parts shall be inefficient in this part of the part containing data relating to the staff and employment for which the data for which the defect has been detected are concerned.
(4) If the aggregate part or part of the individualised part of the single monthly report or correction report contains a formal error, which only covers data intended for a user other than the Financial Administration of the Czech Republic, the aggregate part or part of the report shall be effective to the extent of the data specified by the Financial Administration of the Czech Republic.
(5) If there is a formal defect in a submission under this law other than a single monthly report or correction report, the submission is ineffective.
(6) The Government may, by regulation, determine which minor formal defects of filing under this Act do not render part of the filing or part of its individual part ineffective.
(7) The Czech Social Security Administration will draw the employer's attention without undue delay to the fact that a formal defect has been made on its part and the consequence that this defect is causing.
Call for a single monthly report
(1) The Czech Social Security Administration shall without delay, upon expiry of the deadline for the submission of the single monthly report, invite the employer to submit it if the report:
(a) contains a technical defect or a formal defect which makes the report ineffective as a whole; or
(b) not yet administered.
(2) The employer shall submit a single monthly report within a period of 8 days from the date of receipt of the call referred to in paragraph 1.
(3) The invitation to submit a single monthly report shall contain:
(a) identification of the employer;
(b) identify any defects causing its ineffectiveness; and
(c) a lesson on the consequences of non-submission of the single monthly report within the time limit.
(4) If, on the basis of a call under paragraph 1, the employer has not submitted a single monthly report or contains a single monthly report made following that call by a technical defect or a formal defect which makes it ineffective, the Czech Social Security Administration shall re-invite the employer to submit a single monthly report pursuant to paragraph 1, even repeatedly, if it is considered appropriate to consider it appropriate,
Call for a corrective report
(1) The Czech Social Security Administration shall without delay, upon expiry of the deadline for the submission of the single monthly report, invite the employer to submit a corrective report if the single monthly report contains a formal defect only in parts or components of that report.
(2) The employer is obliged to submit an corrective report within 8 days of the date of receipt of the call.
(3) The call for a corrective report contains:
(a) identification of the employer;
(b) identification of defects causing ineffectiveness of the part or component of the single monthly report submitted; and
(c) a lesson on the consequences of failure to submit a corrective report within a specified period.
(4) If, following a call under paragraph 1, the employer has not submitted a corrective report or contains a corrective report made following that call with a technical defect or a formal defect, the Czech Social Security Administration shall re-invite the employer to submit an corrective report pursuant to paragraph 1, even if it may be considered useful.
Corrective reporting
(1) The corrective report shall be an electronic submission to which the employer complements or modifies the data contained in the single monthly report or the corrective report.
(2) A corrective report shall be submitted by the employer on the basis of:
(a) calls for the Czech Social Security Administration to submit a corrective report,
(b) calls or other alerts by the data user; or
(c) own findings.
(3) A corrective report may be submitted no later than 10 years after the end of the calendar year in which the employer was obliged to submit a single monthly report, which is corrected.
Informing users of data on the call for single monthly reporting
Data users shall be informed of:
(a) issuing a single monthly report;
(b) issuing an appeal for a corrective report, including the content of that call;
(c) waiving a repeated call for a single monthly report; or
(d) waiving the issue of repeated calls for a corrective report.
EVIDENCE
Employers' records
(1) Employers' records for the purposes of this Act are those in which data on employers are kept for the need for a single monthly report.
(2) The data kept in the register of employers are used by:
(a) the Ministry and the Czech Social Security Administration, in order to carry out their tasks under this Act or other legislation, which provides for the obligation to communicate relevant data by means of a single monthly report;
(b) users of data to carry out their tasks under another legislation.
(3) For the purposes of this Part, a natural or legal person shall also be regarded as an employer from the beginning of the 15th day before the expected date of taking up the work of his first employee until the date of his taking up; if no natural person has entered the service of that natural or legal person, he or she shall be considered as an employer until the date on which he or she fulfils his or her notification requirement under Article 17 (5).
(4) The Government of the Republic of Moldova, by regulation, lays down the information communicated by the employer for the purpose of keeping records of employers.
Obligation to register employers and wage accounting
(1) The employer is obliged to enter in the register of employers no later than 2 working days before the date on which the first employee is to take up work, but not earlier than 15 days before that date.
(2) The employer shall, within the period referred to in paragraph 1, also enter in the employer's records each of his wage accounts. For the purposes of this Act, the wage accounting office shall be that of the sickness insurance law. At the same time as its registration, it is required to specify the number of employees for whom the wage accounting office keeps records of wages or salaries. Where the wage accounting office is set up only after the employer's application has been filed in the employer's records referred to in paragraph 1, the employer shall enter the wage accounting office within 8 days of its establishment.
(3) The employer shall notify the change of the data entered in the employer's register within 8 days of the date on which it became aware of the change.
(4) The employer is obliged to cancel the wage account which has been entered in the employer's register within 8 days of the date of cancellation of the wage account.
(5) If the employer has entered the register of employers and no natural person to whom he should have employed has taken up work, the employer shall notify that fact no later than 8 days after the date on which such person was to take up work with that employer.
(6) The employer shall withdraw from the employer's records within 8 days from the date on which he ceased to be the employer of the last employee.
(7) If the employer does not comply with the obligation to register himself or his wage account in the employer's register within the prescribed time limit, to notify the change of the data entered in that register or to withdraw himself or his wage account from that register, and, at the invitation of the Czech Social Security Administration, the Czech Social Security Administration shall carry out this check-in, check-out or change of office.
Staff records
(1) Employees' records for the purposes of this Act are those in which employee data are kept for the need for a single monthly report.
(2) The data kept in the employee records are used by:
(a) the Ministry and the Czech Social Security Administration, to the extent necessary to carry out their tasks under this Act or other legislation, which provides for the obligation to communicate relevant data by means of a single monthly report;
(b) users of data to the extent necessary to carry out their tasks under another legislation.
(3) For the purposes of this Part, an employee shall also mean a natural person from the beginning of the 15th day before the expected date of taking up work with the employer.
(4) The Government of the Republic of Moldova, by means of a regulation, sets out the information communicated by the employer for the purposes of keeping records of employees.
Obligation to register staff
(1) The employer is obliged to register his staff member
(a) at the latest before the date of taking up the staff member's duties, but may first register the staff member within 8 days of the expected date of recruitment,
(b) within 8 days of the date on which:
1. the employer has been obliged to provide services to the employee, unless the day referred to in point (a) can be used; or
2. for the first time, the employer has provided the service to the employee, unless it is possible to use the day referred to in (a) or the day referred to in (1).
(2) If it is not a foreign employee, the employer may only partially enter the staff member in the employee records referred to in paragraph 1 (a) (hereinafter referred to as "partial registration"). On partial entry, the employer shall indicate the details in the scope of the name, surname, maiden name, birth number, place of birth, citizenship of the employee and the expected date of recruitment and the variable symbol of the employer. The employer shall notify the other information provided for the registration of the staff member within 8 days of the date on which the staff member entered the work.
(3) In order to enter a staff member in the staff member's records referred to in paragraph 1 (a) or paragraph 2, the employer shall be entitled to require the staff member to communicate the information set out for the staff member's entry or partial entry to the staff member's records before the date of his entry into service; This information may be used by the employer only for that purpose.
(4) In the absence of a natural person to perform a job, the employer shall notify that fact without undue delay but no later than 8 days after the expected date of taking up work.
(5) The employer shall notify the change of the registered information of his staff member within 8 days of the date on which he became aware of the change.
(6) The employer shall cancel his staff member's registration within 8 days of the date on which:
(a) his employment has ceased;
(b) the employer has ceased to be obliged to provide the employee with the performance if the day referred to in (a) cannot be used; or
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Regulation Information
| Citation | Act No. 323 / 2025 Coll., on Single Monthly Reporting of Employers |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.09.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 925
Public Contracts 2
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