{"id":1858,"date":"2026-02-16T21:29:17","date_gmt":"2026-02-16T20:29:17","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1858"},"modified":"2026-02-16T21:29:19","modified_gmt":"2026-02-16T20:29:19","slug":"jednotne-mesicni-hlaseni-zamestnavatele-co-nas-ceka","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/jednotne-mesicni-hlaseni-zamestnavatele-co-nas-ceka\/","title":{"rendered":"Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele &#8211; co n\u00e1s \u010dek\u00e1?"},"content":{"rendered":"\n<p>V\u00a0roce 2026 \u010dek\u00e1 v\u0161echny mzdov\u00e9 \u00fa\u010detn\u00ed velk\u00e1 novinka v\u00a0podob\u011b Jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ). V\u00fdkaz JMHZ zahrnuje n\u011bkolik formul\u00e1\u0159\u016f, kter\u00e9 se a\u017e doposud pod\u00e1valy jednotliv\u011b, a m\u011bl by tak p\u0159in\u00e1\u0161et do mzdov\u00e9 agendy jist\u00e9 zjednodu\u0161en\u00ed. Ot\u00e1zkou z\u016fst\u00e1v\u00e1, jestli to tak opravdu je. V\u00a0r\u00e1mci na\u0161eho \u010dl\u00e1nku se pokus\u00edme stru\u010dn\u011b shrnout hlavn\u00ed zm\u011bny, kter\u00e9 s\u00a0n\u00e1stupem JMHZ nast\u00e1vaj\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zm\u011bny ji\u017e od 1. 1. 2026<\/h2>\n\n\n\n<p>P\u0159esto\u017ee \u00fa\u010dinnost z\u00e1kona o JMHZ je obecn\u011b od 1. 1. 2026, prakticky se za\u010dne uplat\u0148ovat a\u017e od 1. 4. 2026. Prvn\u00ed zm\u011bnou je v\u0161ak ji\u017e to, \u017ee za prvn\u00ed t\u0159i m\u011bs\u00edce leto\u0161n\u00edho roku se nebudou (a\u017e na v\u00fdjimky) odevzd\u00e1vat p\u0159ehledy o v\u00fd\u0161i pojistn\u00e9ho na \u010cSSZ a rovn\u011b\u017e p\u0159ehledy o p\u0159\u00edjmech v&nbsp;r\u00e1mci dohod o proveden\u00ed pr\u00e1ce (VPDPP). Pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed je v\u0161ak nutn\u00e9 klasicky odv\u00e9st. V\u00fdrazn\u011b se m\u011bn\u00ed tak\u00e9 vymezen\u00ed zam\u011bstnavatele, kdy v&nbsp;nov\u00e9m re\u017eimu JMHZ bude zam\u011bstnavatelem ka\u017ed\u00fd pl\u00e1tce dan\u011b z&nbsp;p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti. Tedy i ti, kdo doposud zam\u011bstn\u00e1vali nap\u0159. pouze osoby na DP\u010c \u010di v&nbsp;r\u00e1mci zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu do limitu.<\/p>\n\n\n\n<p>V\u00a0r\u00e1mci JMHZ se budou vypl\u0148ovat n\u00e1sleduj\u00edc\u00ed formul\u00e1\u0159e:<\/p>\n\n\n\n<ul>\n<li>Registrace zam\u011bstnavatele (REGZEL)<\/li>\n\n\n\n<li>Registrace zam\u011bstnance (REGZEC)<\/li>\n\n\n\n<li>M\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed (MH)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nov\u00e9 povinnosti<\/h2>\n\n\n\n<p>Nov\u00ed zam\u011bstnavatel\u00e9 budou m\u00edt povinnost se zaregistrovat nejpozd\u011bji 2 pracovn\u00ed dny p\u0159ed n\u00e1stupem prvn\u00edho zam\u011bstnance. St\u00e1vaj\u00edc\u00ed zam\u011bstnavatel\u00e9 (ji\u017e registrovan\u00ed u \u010cSSZ) budou m\u00edt povinnost b\u011bhem dubna 2026 doplnit \u00fadaje v\u00a0r\u00e1mci formul\u00e1\u0159e REGZELDOPL. Zam\u011bstnavatel\u00e9, kte\u0159\u00ed jsou aktu\u00e1ln\u011b registrov\u00e1ni u F\u00da k\u00a0z\u00e1lohov\u00e9 nebo sr\u00e1\u017ekov\u00e9 dani, ale nejsou registrov\u00e1ni u \u010cSSZ, by m\u011bli b\u00fdt do syst\u00e9mu JMHZ zaregistrov\u00e1ni tzv. z\u00a0moci \u00fa\u0159edn\u00ed (p\u0159\u00edpadn\u011b se mus\u00ed sami doregistrovat do 15. 4. 2026).<\/p>\n\n\n\n<p>Povinnosti t\u00fdkaj\u00edc\u00ed se registrace zam\u011bstnanc\u016f budou rozd\u011bleny do n\u011bkolika f\u00e1z\u00ed:<\/p>\n\n\n\n<ul>\n<li>do 31. 3. bude prob\u00edhat registrace dle st\u00e1vaj\u00edc\u00edch zvyklost\u00ed pomoc\u00ed formul\u00e1\u0159e ONZ<\/li>\n\n\n\n<li>od 1. 4. do 30. 6. bude prob\u00edhat registrace ji\u017e v&nbsp;r\u00e1mci nov\u00e9ho formul\u00e1\u0159e REGZEC a pro registraci budou platit stejn\u00e9 term\u00edny jako doposud, tedy nahl\u00e1\u0161en\u00ed zam\u011bstnance nejpozd\u011bji do 8 dn\u016f od n\u00e1stupu<\/li>\n\n\n\n<li>od 1. 7. 2026 by v\u0161ak m\u011bla b\u00fdt povinnost, stejn\u011b jako u zahrani\u010dn\u00edch zam\u011bstnanc\u016f, nahl\u00e1sit nov\u00e9ho zam\u011bstnance je\u0161t\u011b p\u0159ed n\u00e1stupem (nejv\u00edce v\u0161ak 8 dn\u00ed)<\/li>\n<\/ul>\n\n\n\n<p>U st\u00e1vaj\u00edc\u00edch zam\u011bstnanc\u016f bude rovn\u011b\u017e nutn\u00e9 b\u011bhem dubna doplnit pot\u0159ebn\u00e9 \u00fadaje. Ka\u017ed\u00fd zam\u011bstnanec bude m\u00edt p\u0159id\u011bleno vlastn\u00ed osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo a sou\u010dasn\u011b ID pracovn\u011b pr\u00e1vn\u00edho vztahu (pro ka\u017ed\u00fd pracovn\u011b pr\u00e1vn\u00ed vztah zvl\u00e1\u0161\u0165). Soci\u00e1ln\u00ed spr\u00e1va by tyto identifik\u00e1tory pro st\u00e1vaj\u00edc\u00ed zam\u011bstnavatele m\u011bla zve\u0159ej\u0148ovat ji\u017e b\u011bhem b\u0159ezna tohoto roku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Formul\u00e1\u0159 m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed<\/h2>\n\n\n\n<p>Samotn\u00fd formul\u00e1\u0159 MH se pak poprv\u00e9 bude pod\u00e1vat za m\u011bs\u00edc duben, ve standardn\u00ed lh\u016ft\u011b nejpozd\u011bji do 20. 5. Pod\u00e1n\u00ed za prvn\u00ed t\u0159i m\u011bs\u00edce roku 2026 bude mo\u017en\u00e9 doposlat do 30. 6. Sou\u010d\u00e1st\u00ed formul\u00e1\u0159e budou mimo jin\u00e9 tak\u00e9 informace t\u00fdkaj\u00edc\u00ed se dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e9 bude vyu\u017e\u00edvat F\u00da, je\u017e doposud z\u00edsk\u00e1val informace a\u017e na z\u00e1klad\u011b zaslan\u00fdch vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohov\u00e9\/sr\u00e1\u017ekov\u00e9 dan\u011b po konci dan\u00e9ho roku. Finan\u010dn\u00ed \u00fa\u0159ad tak v\u00a0tomto sm\u011bru z\u00edsk\u00e1 mnohem v\u011bt\u0161\u00ed p\u0159ehled. Naproti tomu zcela stranou JMHZ stoj\u00ed zdravotn\u00ed poji\u0161\u0165ovny, kter\u00fdm se bude v\u0161e hl\u00e1sit stejn\u011b jako do nyn\u011bj\u0161ka.<\/p>\n\n\n\n<p><p class=\"MsoNormal\" style=\"text-align:justify\">A na z\u00e1v\u011br si ve zkratce uvedeme, od \u010deho n\u00e1m zaveden\u00ed JMHZ ulev\u00ed a co by se ji\u017e v\u00a0budoucnu nem\u011blo pod\u00e1vat \u010di vystavovat. Mimo tiskopis\u016f PVPOJ a VPDPP se jedn\u00e1 tak\u00e9 o: ELDP, ro\u010dn\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a rovn\u011b\u017e registrace k\u00a0z\u00e1lohov\u00e9\/sr\u00e1\u017ekov\u00e9 dani (u sr\u00e1\u017ekov\u00e9 dan\u011b pouze v\u00a0r\u00e1mci z\u00e1visl\u00e9 \u010dinnosti, od 1. 1. 2027 by sr\u00e1\u017ekov\u00e1 da\u0148 u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti m\u011bla b\u00fdt zru\u0161ena), potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech nebo nap\u0159. ohl\u00e1\u0161en\u00ed pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu OZP. Ot\u00e1zkou je, zda se opravdu jedn\u00e1 o \u00falevu, proto\u017ee na druh\u00e9 stran\u011b bude nutn\u00e9 hl\u00e1sit o to v\u00edce \u00fadaj\u016f. Vzhledem k\u00a0tomu, \u017ee sou\u010d\u00e1st\u00ed z\u00e1kona o JMHZ jsou tak\u00e9 nemal\u00e9 pokuty souvisej\u00edc\u00ed s\u00a0pod\u00e1v\u00e1n\u00edm jednotliv\u00fdch formul\u00e1\u0159\u016f, je jist\u011b dobr\u00e9 se na tuto velkou zm\u011bnu \u0159\u00e1dn\u011b p\u0159ipravit.<\/p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0roce 2026 \u010dek\u00e1 v\u0161echny mzdov\u00e9 \u00fa\u010detn\u00ed velk\u00e1 novinka v\u00a0podob\u011b Jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ). V\u00fdkaz JMHZ zahrnuje n\u011bkolik formul\u00e1\u0159\u016f, kter\u00e9 se a\u017e doposud pod\u00e1valy jednotliv\u011b, a m\u011bl by&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1859,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[37,38],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1858"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1858"}],"version-history":[{"count":6,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1858\/revisions"}],"predecessor-version":[{"id":1866,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1858\/revisions\/1866"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1859"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}