{"id":18549,"date":"2026-10-26T13:46:22","date_gmt":"2026-10-26T13:46:22","guid":{"rendered":"https:\/\/axevera.com\/?p=18549"},"modified":"2026-10-26T13:46:24","modified_gmt":"2026-10-26T13:46:24","slug":"jmhz-2027-tax-checks-privacy","status":"publish","type":"post","link":"https:\/\/axevera.com\/en\/2026\/10\/26\/jmhz-2027-tax-checks-privacy\/","title":{"rendered":"JMHZ 2027: New Tax Checks and Employee Data Privacy in Czechia"},"content":{"rendered":"\r\n

JMHZ 2027<\/strong> changes will give Czech tax authorities more detailed payroll information and support automated checks on employee tax reliefs. For employers, preparation means reviewing both the accuracy of submitted information and the processes used to collect it.<\/p>\r\n\r\n\r\n\r\n

The Single Monthly Employer Report, known in Czech as Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele<\/em> (JMHZ), brings together reporting obligations previously spread across several institutions. Its development also raises a broader question: how should more effective public administration be balanced with the protection of employee information?<\/p>\r\n\r\n\r\n\r\n

October’s official clarifications explain how tax checks will work from 2027. Earlier reporting on data incidents and employee concerns provides important context. Together, these developments show why payroll compliance and data protection need to be considered within the same operational framework.<\/p>\r\n\r\n\r\n\r\n\r\n

What Changes Under JMHZ 2027?<\/h2>\r\n\r\n\r\n\r\n

The update builds on a reporting system already introduced in 2026. It is a further stage of implementation, rather than the launch of an entirely new obligation.<\/p>\r\n\r\n\r\n\r\n

As explained in Axevera’s earlier article on single monthly employer reporting in the Czech Republic<\/a>, the reform brings previously separate submissions into one reporting framework.<\/p>\r\n\r\n\r\n\r\n

The Ministry of Labour and Social Affairs<\/a> announced in October that it had finalised changes taking effect from 1 January 2027. These include adjustments to reported information and technical documentation for payroll software providers.<\/p>\r\n\r\n\r\n\r\n

Additional tax information will cover matters such as the signing date of an employee’s taxpayer declaration and information concerning tax reliefs, bonuses and annual reconciliation. Some information is submitted monthly, while certain annual totals follow a different timetable.<\/p>\r\n\r\n\r\n\r\n

For payroll teams, the task is to understand which fields apply to each employee and when to report them. A software update does not replace checking records and supporting documents.<\/p>\r\n

For foreign groups, the first question is which entity reports. Employers with staff in the Czech Republic fall within the system, which in practice usually means the group\u2019s Czech-based entity. Foreign employers that post staff to the Czech Republic should check their case separately: depending on the situation, a posting is reported through JMHZ, through the S\u00daIP portal, or through both.<\/p>\r\n\r\n\r\n\r\n

How Will Automated Tax Checks Work?<\/h2>\r\n\r\n\r\n\r\n

The Czech Financial Administration has confirmed that it will verify the correctness of JMHZ information from the beginning of 2027.<\/p>\r\n\r\n\r\n\r\n

In an official clarification published on 22 October<\/a>, it explains that the system supports ongoing automated checks and earlier identification of errors and inconsistencies.<\/p>\r\n\r\n\r\n\r\n

A separate clarification on tax relief verification<\/a> describes how more detailed information will help assess child-related tax benefits, other reliefs, bonuses and annual reconciliation. One example is an employee signing a taxpayer declaration simultaneously with multiple employers, potentially creating incorrect or duplicate claims.<\/p>\r\n\r\n\r\n\r\n

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Automated verification is not the same as a formal tax inspection of every employer.<\/strong> The confirmed change concerns more systematic checks of submitted information.<\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n

The Financial Administration states that these checks concern information already covered by standard payroll procedures. JMHZ 2027 makes it easier for authorities to compare and assess that information. Consequently, consistency between employee declarations, payroll calculations and reports becomes especially important.<\/p>\r\n\r\n\r\n\r\n

Why Has Employee Data Privacy Become Part of the Debate?<\/h2>\r\n\r\n\r\n\r\n

Under JMHZ 2027, effective checking depends on reliable access to detailed information. That creates an equally important responsibility to prevent access by people or organisations without the appropriate entitlement.<\/p>\r\n\r\n\r\n\r\n

In June, Podnikatel.cz reported a JMHZ data incident<\/a> in which some employers could see information about workers employed by other businesses. The Czech Office for Personal Data Protection (\u00daOO\u00da) told the publication that it had received approximately 50 complaints and submissions.<\/p>\r\n\r\n\r\n\r\n

The ministry acknowledged the incident and said it had taken corrective action and introduced additional technical and control measures.<\/p>\r\n\r\n\r\n\r\n

A July follow-up by Novinky<\/a> reported a broader scope than initially communicated. Citing information obtained from the ministry, it said the incident concerned 7,281 employees and information sent to almost 3,400 businesses.<\/p>\r\n\r\n\r\n\r\n

These reports concern events in 2026; they do not establish that the same problem remains unresolved today. They explain why employees and employers may seek clarity about access controls, incident handling and accountability.<\/p>\r\n\r\n\r\n\r\n

What Safeguards Protect Employee Information?<\/h2>\r\n\r\n\r\n\r\n

The JMHZ 2027 privacy debate extends beyond technical data leaks. It<\/span> also concerns which information employers request, why it is needed and how it may affect the employment relationship.<\/p>\r\n\r\n\r\n\r\n

An April explanation by Seznam Zpr\u00e1vy<\/a> documented uncertainty over what workers should provide. It also reported concerns that disclosing disability-related information could expose employees to disadvantage or discrimination.<\/p>\r\n\r\n\r\n\r\n

Employees therefore need clear explanations of reporting requirements. Meanwhile, employers need to distinguish required information from unnecessary additional questions.<\/p>\r\n\r\n\r\n\r\n

The official \u010cSSZ document on JMHZ security<\/a> describes access restrictions based on legal entitlement and working roles. It also describes access logs that can be audited and limits on the purposes for which institutions receive information.<\/p>\r\n\r\n\r\n\r\n

The document states that employers are not entitled to access information reported about a worker by another employer. These safeguards describe the intended system; the earlier incidents demonstrate why implementation matters.<\/p>\r\n\r\n\r\n\r\n

How Should Employers Prepare for JMHZ 2027?<\/h2>\r\n\r\n\r\n\r\n

Preparation should bring together payroll accuracy, reporting procedures and employee communication. A focused review can cover four areas:<\/span><\/p>\r\n\r\n\r\n\r\n