Uniform Employer’s Report
The Government approved a bill on a uniform monthly employer’s report (the “UMER”) in March 2025. This bill was submitted to the Chamber of Deputies on 11 March 2025, the effect being anticipated from 1 January 2026. The bill’s text is available here.
The new law should simplify the process of filing employer’s reports to state administration or public authorities, making the process more efficient.
The bill’s purpose is to centralise data collection from employers and to consolidate the data in a single periodic report, thus simplifying the current situation where employers have to file a large number of reports (up to 25) every month, often with duplicate information. With the new law, it will no longer be necessary to submit individual reports to the Ministry of Labour and Social Affairs, the Czech Social Security Administration Authority, the Labour Office, the Ministry of Finance, the Financial Administration and the Czech Statistic Office. As a result, the current multiple differing deadlines for the various reports’ submission will be unified. A complete list of reports, which will be replaced by the UMER, is provided in Table 1 of the bill. Some of those reports will be integrated fully, while others only in part.
An amendment to other associated laws was also submitted together with the above-mentioned bill. An amendment to the Income Tax Law contains, among others, cancellation of “withholding tax for natural persons-Czech tax non-residents” in the case of remuneration to members of legal persons’ bodies. In addition to this, complete cancellation of withholding tax on income from a dependent activity is being proposed effective from 1 January 2027.
As the legislative process has only begun, modifications to the bill can be expected, and we will therefore monitor the whole process and will keep you posted.
Lenka Kolmanová
kolmanova@clarksonhyde.cz
