RAW_CMS_FAQ: {"@context":"https://schema.org","@type":"FAQPage","mainEntity":[{"@type":"Question","name":"What is the Unified Monthly Employer Report (JMHZ)?","acceptedAnswer":{"@type":"Answer","text":"JMHZ is a new report that, starting in 2026, replaces the current series of various forms with a single one. The goal is to increase clarity, streamline processes, and reduce administrative errors related to employee reporting."}},{"@type":"Question","name":"How and where is the JMHZ submitted?","acceptedAnswer":{"@type":"Answer","text":"JMHZ is submitted exclusively electronically to the CSSA (Czech Social Security Administration) in one of three ways: via API (application programming interface), data box, or the form on the CSSA ePortal."}},{"@type":"Question","name":"What new employee identifiers are being used?","acceptedAnswer":{"@type":"Answer","text":"Instead of a birth number, a personal identification number for the employee and an employment identifier are now used."}},{"@type":"Question","name":"What are the employer registry and employee registry?","acceptedAnswer":{"@type":"Answer","text":"These are newly introduced registries that maintain information for the purposes of the JMHZ. They are managed by the Ministry of Labor and Social Affairs."}},{"@type":"Question","name":"What are the potential penalties for non-compliance?","acceptedAnswer":{"@type":"Answer","text":"Failure to register in the employer registry or failure to register an employee in the employee registry can result in a fine of up to 100,000 CZK. For failure to fulfill the obligation to submit the unified report, the law provides for a fine of 5,000 CZK for each individual employee."}}]}