JMHZ 2027: What changes on 1 January and how employers can prepare

January 2027 will bring changes to some JMHZ reporting data and related payroll tax obligations. Employers in Czechia should align their payroll software, HR records and 2026 year-end work before the first new-year payroll run. JMHZ itself is already in place: Act No. 323/2025 took effect on 1 January 2026. ČSSZ overview.

Information checked on 7 October 2026. The sections below distinguish published changes from our practical preparation recommendations.

What the 2027 JMHZ update covers

On 5 October, the Czech Ministry of Labour and Social Affairs announced completed documentation for changes taking effect on 1 January 2027. These cover technical adjustments and employer-held data, reflecting tax and employment legislation and transposition of the Platform Work Directive. MPSV announcement.

Ask your payroll provider to identify which changes affect your workforce. This overview is not a field-by-field reporting specification. Check the current 2027 documentation and your software provider’s instructions before changing individual data fields.

DPP and DPČ: a different tax treatment for certain earnings

For qualifying low earnings under DPP and other employment arrangements, without a signed taxpayer declaration and below the relevant sickness-insurance threshold, a 15% tax advance replaces withholding tax in 2027. This does not automatically require a tax return; inclusion remains optional. These earnings stay outside the employee’s annual tax reconciliation, and receiving them from another employer does not prevent that reconciliation. Czech Financial Administration guidance.

Test DPP agreements, DPČ agreements and standard employment contracts separately. For each case, check whether the employee has signed the taxpayer declaration and whether the software uses the appropriate income threshold for that year. Avoid telling every agreement worker that the change means they must file a tax return.

The employer’s annual tax report is different from an employee’s reconciliation

Starting with the 2027 tax year, JMHZ replaces the annual employer payroll tax report, including its four annexes. Individual employees’ annual tax reconciliations remain. Reporting for 2026 still follows the previous arrangements, even where the filing takes place in 2027. Financial Administration explanation.

Record the reporting period alongside every task in your payroll calendar. A label such as “January 2027” is not enough to determine which procedure applies. Keep year-end reporting responsibilities clear, especially where an external accountant handles the filing.

Statistical reporting changes depend on the reference year

For reference year 2027, the Czech Statistical Office plans to discontinue the quarterly Práce 2-04 return and reduce fields in ÚNP 4-01. JMHZ will also supply employee and wage data for selected business statistics. Parallel JMHZ and relevant statistical reporting still applies to reference year 2026. ČSÚ transition timetable.

Review the statistical returns assigned to your business individually. Removing certain payroll data fields does not mean the company can stop all statistical reporting.

Monthly reporting does not replace timely employee registration

Monthly reports are filed electronically from the first to the twentieth day of the following month. They also cover employees whose earnings do not trigger sickness-insurance participation. Employee registration follows separate rules. ČSSZ filing rules.

Foreign employees already require full registration before starting work under the 2026 arrangements. For Czech employees, the rules applying from July 2026 allow preregistration followed by completion of the remaining information within eight days of starting. These are existing requirements, rather than measures first introduced in January 2027. MPSV registration guidance.

A practical preparation checklist for employers

• Agree an update date. Ask your software supplier when the release will be available, what it changes and how corrections for earlier periods will work.
• Check the underlying records. Select examples of the employment arrangements your company actually uses. Trace the information from HR records through to payroll.
• Separate the two reporting years. Give 2026 closing tasks and the first 2027 submissions distinct entries in your reporting schedule.
• Assign error handling. Decide who reviews processing results, who corrects employee data and who checks resubmissions. Sending a file should not be the last control.
• Arrange cover for absence. Check that the colleague taking over payroll reporting has the necessary access and authorisation before it is needed.

For example, a manufacturer using an external payroll accountant should agree who supplies a missing detail for a new starter. A software update cannot resolve a delay when HR sends the source information after payroll has closed.

Run this review while there is still time to correct the handover process. Keep a short record of unresolved cases, the person responsible and the agreed completion date. This gives the payroll team a usable preparation list instead of a general instruction to “get ready for JMHZ”.

Reviewing your payroll and HR arrangements?

JobsCentr offers payroll and HR outsourcing. If you are considering external support, contact us with your headcount, the employment arrangements you use and the tasks you would like to outsource. We can then discuss the scope of cooperation. Both linked service pages are in Czech.

Sources

• ČSSZ: JMHZ overview
• MPSV: Changes to JMHZ for 2027
• Czech Financial Administration: Employment income withholding tax changes from 2027
• Czech Financial Administration: Employer tax reporting and employee annual reconciliation
• Czech Statistical Office: JMHZ transition timetable
• ČSSZ: Monthly reporting scope, filing methods and deadlines
• MPSV: Reporting foreign employees through JMHZ

Sources checked on 7 October 2026. Linked official sources are in Czech.