Recently president of the country signed the law confirming change of employer’s labour reporting requirements. Updated form now replaces at least 25 previous reporting papers, making declaration of earnings, contributions, and taxes simpler, as well saving time and effort.
Current reports consist of:
- Přehled o výši pojistného – monthly overviews of insurance contributions and payments
- Annual ELDP (Evidenční list důchodového pojištění) with detailed records of employee earnings and insurance periods
- Monthly health insurance reports
- Withholding tax report
- Employment surveys for statistical purposes
For correct reporting, employers use electronic platforms for each of the different reports, but reported data is often the same. The information about employees (personal data, income, insurance) is being sent separately to the social security office, health insurers, tax office, labour and statistical offices.
What are the rules of reports
Social Security (ČSSZ)
Employers must register and deregister employees within 8 days of start or end of work. They send a monthly insurance premium report and an annual pension insurance record (ELDP) for each employee.
“Přehled o výši pojistného” is a mandatory monthly report that Czech employers submit to the Czech Social Security Administration (ČSSZ) by the 20th of the following month, stating the number of employees, their wage base, and the total social security contributions due (currently 24.8%). It serves as both a report and payment reconciliation — employers must pay the contributions by the same deadline. Submission is electronic for employers with more than 5 employees (via ČSSZ ePortal or data mailbox), while very small employers can still use paper. Failure to submit or pay correctly leads to penalties. This form is one of the main reports that will be replaced by the new unified monthly employer report in 2026.
The ELDP (Evidenční list důchodového pojištění) is the annual pension insurance record that Czech employers must prepare for each employee, showing their employment periods, gross income subject to insurance, and excluded periods (like sickness or parental leave). It must be filed with the Czech Social Security Administration (ČSSZ) by 30 April of the following year, or within 1 month of employment termination. Submission is mainly electronic (mandatory for larger employers), while small employers may still use paper. Employees receive a copy, as the ELDP is a key document used to calculate their future pension entitlements. From 2026, this separate filing will be replaced by the new unified monthly employer report.
Employers must prepare records for every employee covered by pension insurance. Separate records are needed for:
- standard employees,
- employees on agreements (DPP/DPČ) if subject to insurance,
- and cases where employment ended mid-year.
Health Insurance Companies
Health insurance in the Czech Republic isn’t centralized; therefore, employees are free to choose between multiple options. Employers must notify each insurer of new hires or terminations within 8 days. They submit a monthly contributions report (due by the 20th) and also report status changes (e.g., maternity, sick leave) within 8 days.
Tax Authority
Employers act as tax withholders. They must submit monthly reports of income tax advances (due by the 20th). Each year, they file annual settlements of income tax and withholding tax (due by 1 March). They must also give employees annual income statements (by 15 March) and, if requested, perform an annual tax reconciliation (by 31 March).
Labour Office (Úřad práce)
Employers must notify the Labour Office if they hire employees with disabilities (within 10 days) or if they plan mass redundancies (before dismissals start). This ensures compliance with employment law and subsidy rules.
Czech Statistical Office (ČSÚ)
Selected employers are required to fill out statistical surveys on wages and employment (quarterly or annually). Participation is mandatory if the company is chosen in the survey sample.
Conclusion
As of 2025, the Czech system manages employment data through multiple channels, not only for collecting social and health contributions but also for producing official labour statistics. With the introduction of the new unified monthly report in 2026, the scope of use will expand further: for workers who consent, the data may support access to financial services such as mortgages, while ministries beyond labour and finance will also gain access. The Ministry of Justice will be able to use the information to assess debtors’ ability to work and to prepare analyses for court decision-making, and the Ministry of Education will use it for workforce and educational planning. This broader sharing of employment data aims to create a more efficient system that serves not only employers and employees but also state institutions and the wider economy.
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