New Czech Republic Employer Reporting Requirements

Czech employers are now required to notify the country's Labor Office before a foreign national begins work — not on the first day. The change took effect in October 2025 and applies to all foreign nationals without exception. Separately, a new consolidated monthly reporting system replaces roughly 25 separate filings beginning April 2026. Together, these two changes raise the compliance stakes significantly: Missing the pre-work notification is now formally classified as unreported work, with fines of up to 3,000,000 CZK (approximately €121,500 EUR).

Foreign worker notifications must now come before the first day

Under the October 2025 amendment to the Czech Republic's Employment Act, employers must submit notification to the Czech Labor Office before a foreign national starts work. Previously, notification on the first day of work was sufficient.

The rule covers all foreign nationals employed in the Czech Republic, including EU citizens, third-country nationals, and individuals with temporary protected status. There are no carve-outs by worker category or contract type.

The amendment also formally defines unreported work to include failure to submit this notification. The consequence is not a procedural fine. It is a full unreported work violation, carrying fines of up to 3,000,000 CZK (approximately €121,500 EUR). (Source: Littler)

New Unified Monthly Employer Report (JMHZ): What it is and when it’s due

A second change, authorized under Act No. 323/2025 Sb., consolidates roughly 25 distinct employment, payroll, social security, and tax filings into a single monthly submission: the Unified Monthly Employer Report, known by its Czech acronym JMHZ.

Reports are submitted to the Czech Social Security Administration (CSSZ), which also handles initial technical checks and employer support. The Ministry of Labor and Social Affairs manages the underlying data system. Additional technical guidance is available through Wolters Kluwer.

The JMHZ platform officially launches April 1, 2026. HR and payroll systems should be integrated with the platform before that date. (Source: Newland Chase)

Key compliance deadlines

What employers should do now

1. Review your foreign worker notification process. Confirm that HR and legal teams understand the notification to the Labor Office must be submitted before the start date, not on day one. Update any onboarding workflows that currently trigger this step on the first day of work.
2. Integrate HR and payroll systems with the JMHZ platform before April 1, 2026. The CSSZ provides technical support during onboarding. Do not wait until the first filing deadline.
3. Audit your current monthly filings. Identify which of your existing submissions will be replaced by JMHZ and update your compliance calendar and team responsibilities accordingly.

Safeguard Global helps companies manage employer compliance requirements across 187 countries. If these changes affect your Czech Republic workforce, contact our team or explore our Czech Republic employer of record services.

Sources: Littler, Newland Chase