{"id":18113,"date":"2025-11-07T07:00:00","date_gmt":"2025-11-07T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18113"},"modified":"2026-02-09T10:00:06","modified_gmt":"2026-02-09T09:00:06","slug":"jednotne-mesicni-hlaseni-zamestnavatele","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jednotne-mesicni-hlaseni-zamestnavatele\/","title":{"rendered":"Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ)"},"content":{"rendered":"\n    <div class=\"promoboxcourse\">\n      <div class=\"promoboxcourse__content\">\n        <div class=\"promoboxcourse__content-label\">\n          Online \u0161kolen\u00ed\n        <\/div>\n        <div class=\"promoboxcourse__content-heading\">\n          Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f v&nbsp;Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxcourse__content-text\">\n          <ul>\n            <li>praktick\u00e1 uk\u00e1zka JMHZ v Money S3<\/li>\n            <li>z\u00e1znam po skon\u010den\u00ed \u0161kolen\u00ed<\/li>\n            <li>psan\u00ed dotaz\u016f lektorovi<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"promoboxcourse__content-cta\">\n          <a href=\"https:\/\/money.cz\/webinar-jednotne-mesicni-hlaseni-zamestnavatelu-v-money-s3\/\" class=\"promoboxcourse__content-cta-btn\">Registrovat se<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxcourse__illustration\">\n        <img decoding=\"async\" src=\"https:\/\/money.cz\/wp-content\/uploads\/2026\/03\/cz_1.1.png\" alt=\"Online \u0161kolen\u00ed: Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f v Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>JMHZ \u2013 legislativa<\/h2>\n<p>Cel\u00fd projekt je zast\u0159e\u0161en n\u00ed\u017ee uvedenou legislativou:<\/p>\n<p>Z\u00e1kon \u010d. 323\/2025, o jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele (d\u00e1l jen JMHZ)<\/p>\n<p>Z\u00e1kon \u010d. 360\/2025, kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v souvislosti s p\u0159ijet\u00edm z\u00e1kona o jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele<\/p>\n<p>Na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 417\/2025, k proveden\u00ed z\u00e1kona o jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele<\/p>\n<h3>Tabulka \u00fa\u010dinnosti a d\u011blen\u00e9 \u00fa\u010dinnosti p\u0159edpis\u016f<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong>\u00da\u010dinnost<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Z\u00e1kon \u010d. 323\/2025 Sb., o JMHZ<\/p>\n<\/td>\n<td>\n<p><strong>od 1.1.2026 \/ 1.4.2026 \/ 1.7.2026<\/strong><\/p>\n<p>od 1.1.2027<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Z\u00e1kon \u010d. 360\/2025 Sb., doprovodn\u00fd k JMHZ<\/p>\n<\/td>\n<td>\n<p>od 1.10.2025<\/p>\n<p><strong>od 1.1.2026 \/ 1.4.2026 \/ 1.7.2026<\/strong><\/p>\n<p>od 1.1.2027 \/ 1.9.2027 \/ 1.1.2028 \/ 1.1.2029<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 417\/2025 Sb., k\u00a0JMHZ<\/p>\n<\/td>\n<td>\n<p><strong>od 1.1.2026<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>JMHZ \u2013 harmonogram<\/h2>\n<p>Od 1.1.2026 nab\u00fdv\u00e1 \u00fa\u010dinnosti \u201ez\u00e1kon\u201c o JMHZ. Ale ji\u017e od 1.7.2025 b\u011b\u017e\u00ed tzv. pilotn\u00ed provoz, v\u00a0r\u00e1mci kter\u00e9ho doch\u00e1z\u00ed k testov\u00e1n\u00ed cel\u00e9ho projektu. Tento zku\u0161ebn\u00ed provoz bude a\u017e do 31.3.2026. Z\u00a0tohoto d\u016fvodu nebude mo\u017en\u00e9 v obdob\u00ed od 1.1.2026 do 31.3.2026 do tohoto syst\u00e9mu ani do nov\u00e9ho datov\u00e9ho ulo\u017ei\u0161t\u011b MPSV nic odes\u00edlat.<\/p>\n<p><strong>Ostr\u00fd provoz JMHZ:<\/strong><\/p>\n<ul>\n<li>1.4.2026 bude spu\u0161t\u011bn projekt JMHZ a zam\u011bstnavatel\u00e9 za\u010dnou plnit sv\u00e9 povinnosti dle nov\u00e9ho z\u00e1kona o JMHZ (registra\u010dn\u00ed povinnosti a pravideln\u00e9 odes\u00edl\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00edch hl\u00e1\u0161en\u00ed JMHZ)<\/li>\n<li>od 1.4.2026 do 30.6.2026 budou muset zam\u011bstnavatel\u00e9 doodeslat m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed JMHZ za leden, \u00fanor a b\u0159ezen 2026<\/li>\n<li>od 1.7.2026 se zp\u0159\u00eds\u0148uj\u00ed podm\u00ednky pro registraci \u010desk\u00fdch zam\u011bstnanc\u016f (zahrani\u010dn\u00ed zam\u011bstnance registrujeme ve zp\u0159\u00edsn\u011bn\u00e9m re\u017eimu ji\u017e od 1.4.2026)<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18113\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18113\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>JMHZ \u2013 formul\u00e1\u0159e<\/h2>\n<p>Vedle projektu \u201eJMHZ\u201c m\u00e1me z\u00e1kon o \u201eJMHZ\u201c a hlavn\u00edm formul\u00e1\u0159em bude m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed \u201eJMHZ\u201c. Tato m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed budou firmy odes\u00edlat na datov\u00fd server MPSV a odtud budou \u010derpat pot\u0159ebn\u00e1 data dal\u0161\u00ed u\u017eivatel\u00e9 (z po\u010d\u00e1tku \u010cSSZ, Finan\u010dn\u00ed spr\u00e1va, \u00da\u0159ad pr\u00e1ce a \u010cS\u00da). Do tohoto projektu nejsou zat\u00edm zapojeny zdravotn\u00ed poji\u0161\u0165ovny. Vedle JMHZ tedy budou zam\u011bstnavatel\u00e9 v\u016f\u010di zdravotn\u00edm poji\u0161\u0165ovn\u00e1m plnit sv\u00e9 povinnosti dle sou\u010dasn\u00e9 legislativy s\u00a0t\u00edm, \u017ee od roku 2026 bude mo\u017en\u00e9 na zdravotn\u00ed poji\u0161\u0165ovny zas\u00edlat v\u00fdkazy tak\u00e9 pouze elektronicky.\u00a0<\/p>\n<p>M\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed bude nutno odes\u00edlat v\u017edy do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>Pozor, tuto lh\u016ftu nelze prodlou\u017eit!<\/p>\n<\/div>\n<p>Struktura a obsahov\u00e1 n\u00e1pl\u0148 formul\u00e1\u0159e JMHZ je d\u00e1na na\u0159\u00edzen\u00edm vl\u00e1dy \u010d. 417\/2025 Sb. Vlastn\u00ed formul\u00e1\u0159 se skl\u00e1d\u00e1 ze 3 z\u00e1kladn\u00edch \u010d\u00e1st\u00ed:<\/p>\n<p>A: souhrnn\u00e1 \u010d\u00e1st za zam\u011bstnavatele<\/p>\n<p>B: pojistn\u00e1 \u010d\u00e1st za zam\u011bstnavatele (dne\u0161n\u00ed PVPOJ)<\/p>\n<p>C: individualizovan\u00e1 \u010d\u00e1st za zam\u011bstnance<\/p>\n<p>V\u00a0r\u00e1mci <strong>individualizovan\u00e9 \u010d\u00e1sti<\/strong> budeme odes\u00edlat ka\u017ed\u00fd m\u011bs\u00edc za ka\u017ed\u00e9ho zam\u011bstnance cca a\u017e 400 \u00fadaj\u016f, nap\u0159. odpracovan\u00e9 a neodpracovan\u00e9 hodiny, \u010derp\u00e1n\u00ed dovolen\u00e9, p\u0159ek\u00e1\u017eky v\u00a0pr\u00e1ci (placen\u00e9 i neplacen\u00e9), benefity, dotovan\u00e9 stravenky \u010di stravenkov\u00fd pau\u0161\u00e1l, sr\u00e1\u017eky ze mzdy, slevy na dan\u00edch, da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed, v\u00fd\u0161e dan\u011b \u2026 resp. \u00fapln\u011b v\u0161e co dnes vid\u00edme na v\u00fdplatn\u00edch p\u00e1sk\u00e1ch \u010di mzdov\u00fdch listech.\u00a0\u00a0<\/p>\n<p>D\u00edky tomu, \u017ee hl\u00e1\u0161en\u00ed JMHZ bude obsahovat takto podrobn\u00e9 \u00fadaje, zanikne a\u017e 25 dal\u0161\u00edch hl\u00e1\u0161en\u00ed a formul\u00e1\u0159\u016f. Nap\u0159. v\u00fdkazy PVPOJ a VPDPP budeme odes\u00edlat <strong>naposled za 12\/2025<\/strong>. ELDP budeme pos\u00edlat naposled u pracovn\u00edch vztah\u016f ukon\u010den\u00fdch do 31.3.2026 (na \u010cSSZ dle st\u00e1vaj\u00edc\u00edch term\u00edn\u016f), pak u\u017e si bude \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed vyhotovovat ELDP sama. Vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohov\u00e9 a sr\u00e1\u017ekov\u00e9 dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti budeme pos\u00edlat na F\u00da naposledy za rok 2026 (na ja\u0159e 2027). \u00da\u0159ady pr\u00e1ce z\u00edskaj\u00ed p\u0159ehledy o vyplacen\u00fdch p\u0159\u00edjmech, jak z\u00a0pracovn\u00edch pom\u011br\u016f, DPP, DP\u010c, tak nap\u0159, z\u00a0odm\u011bn o v\u00fdkonu funkce, z\u00a0odstupn\u00e9ho, z\u00a0jednor\u00e1zov\u00e9 n\u00e1hrady p\u0159i pracovn\u00edm \u00farazu a nemoci z\u00a0povol\u00e1n\u00ed \u010di z\u00a0titulu jin\u00fdch n\u00e1hrad. Od roku 2027 bude tak\u00e9 spu\u0161t\u011bna funkce tzv. p\u0159edvypln\u011bn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kter\u00e1 bude \u010derpat pr\u00e1v\u011b z\u00a0jednotliv\u00fdch p\u0159\u00edjm\u016f fyzick\u00fdch osob hl\u00e1\u0161en\u00fdch v\u00a0r\u00e1mci JMHZ.\u00a0<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>Pozor, by\u0165 budeme v\u0161echna data pos\u00edlat na server MPSV, hlavn\u00edm komunika\u010dn\u00edm org\u00e1nem bude \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ). Odtud budou zam\u011bstnavatel\u00e9 dost\u00e1vat potvrzen\u00ed, notifikace, v\u00fdzvy, pokuty aj.!<\/p>\n<\/div>\n<h2>JMHZ \u2013 registrace a doregistrace<\/h2>\n<p>Od 1.4.2026 budou v\u00a0r\u00e1mci spu\u0161t\u011bn\u00ed JMHZ zp\u0159\u00edstupn\u011bny nov\u00e9 registra\u010dn\u00ed formul\u00e1\u0159e. Do 31.3.2026 budeme plnit registra\u010dn\u00ed povinnosti \u201epostaru\u201c.<\/p>\n<p>Jako prvn\u00ed krok v\u0161ak mus\u00ed st\u00e1vaj\u00edc\u00ed <strong>zam\u011bstnavatel\u00e9<\/strong> prov\u00e9st DOREGISTRACI jejich \u00fadaj\u016f, viz tabulka n\u00ed\u017ee:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u010c\u00cdSLO \u00daDAJE<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>N\u00c1ZEV \u00daDAJE<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>10411<\/p>\n<\/td>\n<td>\n<p>Finan\u010dn\u00edmu \u00fa\u0159adu pro \/ Specializovan\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>10412<\/p>\n<\/td>\n<td>\n<p>\u00dazemn\u00ed pracovi\u0161t\u011b v, ve, pro<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>10123<\/p>\n<\/td>\n<td>\n<p>V\u010cP (vlastn\u00ed \u010d\u00edslo pl\u00e1tce) \u2013 <strong>nepovinn\u00fd \u00fadaj<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>10140<\/p>\n<\/td>\n<td>\n<p>ID datov\u00e9 schr\u00e1nky pro notifikace zpracov\u00e1n\u00ed \u2013 <strong>nepovinn\u00fd \u00fadaj<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>10210<\/p>\n<\/td>\n<td>\n<p>Agentura pr\u00e1ce<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>10211<\/p>\n<\/td>\n<td>\n<p>P\u00edsemn\u00e1 dohoda o uzn\u00e1n\u00ed za zam\u011bstnavatele na chr\u00e1n\u011bn\u00e9m trhu pr\u00e1ce dle ustanoven\u00ed \u00a7 78 ZoZ<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>10212<\/p>\n<\/td>\n<td>\n<p>Integra\u010dn\u00ed soci\u00e1ln\u00ed podnik<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159\u00edpadn\u011b bude muset zam\u011bstnavatel s\u00a0p\u0159edstihem zaregistrovat ka\u017edou svou mzdovou \u00fa\u010dt\u00e1rnu tak, aby j\u00ed byl zav\u010das p\u0159id\u011blen vlastn\u00ed variabiln\u00ed symbol, na z\u00e1klad\u011b kter\u00e9ho bude odes\u00edlat m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed JMHZ a komunikovat s \u010cSSZ.<\/p>\n<p>Jako dal\u0161\u00ed krok pak mus\u00ed mzdov\u00e1 \u00fa\u010dt\u00e1rna u st\u00e1vaj\u00edc\u00edch zam\u011bstnanc\u016f (ve stavu k\u00a01.4.2026) prov\u00e9st DOREGISTRACI <strong>zam\u011bstnanc\u016f<\/strong> (typ akce 3 &#8211; zm\u011bna \u00fadaj\u016f zam\u011bstnance), a to z\u00a0toho d\u016fvodu, aby od \u010cSSZ z\u00edskala tzv. OI\u010c (osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo zam\u011bstnance) a p\u0159\u00edpadn\u011b je nutno doregistrovat v\u0161echny ostatn\u00ed pracovn\u00ed vztahy a z\u00edskat tak od \u010cSSZ jejich ID PPV (identifik\u00e1tor zam\u011bstn\u00e1n\u00ed).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>Pozor, od roku 2026 se mus\u00ed (do)registrovat a n\u00e1sledn\u011b hl\u00e1sit v\u0161echny p\u0159\u00edjmy, bez ohledu \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed, nap\u0159. mal\u00e9 dohody DPP a DP\u010c a v\u0161echna zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu (ZMR), p\u0159\u00edjmy na z\u00e1klad\u011b v\u00fdkonu funkce atd.! \u00a0<\/p>\n<\/div>\n<p><strong>Nov\u00ed zam\u011bstnavatel\u00e9 od 1.4.2026 <\/strong>ji\u017e vypl\u0148uj\u00ed nov\u00e9 registra\u010dn\u00ed formul\u00e1\u0159e v\u00a0pln\u00e9m rozsahu. Tato nov\u00e1 registrace se prov\u00e1d\u00ed jako jedin\u00e1 v\u00a0PDF a lze ji odeslat pouze p\u0159es datov\u00e9 schr\u00e1nky nebo e-Port\u00e1l \u010cSSZ.<\/p>\n<p>Stejn\u011b tak u <strong>nov\u011b nastupuj\u00edc\u00edch zam\u011bstnanc\u016f<\/strong> <strong>od 1.4.2026<\/strong> bude t\u0159eba vyplnit registraci v\u00a0pln\u00e9m rozsahu (typ akce 1 &#8211; n\u00e1stup do zam\u011bstn\u00e1n\u00ed). Doporu\u010duji, aby si \u00fa\u010detn\u00ed prov\u011b\u0159ili, zda maj\u00ed ve sv\u00e9m mzdov\u00e9m programu zad\u00e1ny v\u0161echny pot\u0159ebn\u00e9 \u00fadaje. Nov\u011b bude nutn\u00e9 u zam\u011bstnanc\u016f hl\u00e1sit nap\u0159. <strong>Nejvy\u0161\u0161\u00ed dosa\u017een\u00e9 vzd\u011bl\u00e1n\u00ed podle KKOV.<\/strong><\/p>\n<h2>JMHZ \u2013 da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/h2>\n<p><strong>S\u00a0\u00fa\u010dinnost\u00ed od 1.1.2026<\/strong> se ru\u0161\u00ed registra\u010dn\u00ed povinnost zam\u011bstnavatele (pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti) v\u016f\u010di Finan\u010dn\u00edmu \u00fa\u0159adu (\u00a7 39 ZDP ve zn\u011bn\u00ed do 31.12.2025).<\/p>\n<p>Nejz\u00e1sadn\u011bj\u0161\u00ed zm\u011bnou v\u00a0oblasti dan\u011b z\u00a0p\u0159\u00edjm\u016f v\u00a0souvislosti s\u00a0JMHZ je to, \u017ee <strong>od 1.1.2027<\/strong> bude u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti zcela zru\u0161ena <strong>sr\u00e1\u017ekov\u00e1 da\u0148<\/strong>. Od 1.1.2027 tak bude existovat pouze <strong>\u201ez\u00e1loha na da\u0148\u201c.<\/strong> V\u00a0souvislosti s\u00a0touto skute\u010dnost\u00ed dojde od 1.1.2027 ke zm\u011bn\u011b ustanoven\u00ed \u00a7 6 odst. 4 ZDP, kter\u00fd dnes dovoluje u DPP do limitu a ostatn\u00edch mal\u00fdch p\u0159\u00edjm\u016f do limitu bez podepsan\u00e9ho Prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f aplikovat sr\u00e1\u017ekovou da\u0148.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>Pozor, od roku 2026 se zvy\u0161uje u DPP limit pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed z\u00a0dosavadn\u00edch 11\u00a0500 K\u010d na 12\u00a0000 K\u010d! U ostatn\u00edch p\u0159\u00edjm\u016f mal\u00e9ho rozsahu z\u016fst\u00e1v\u00e1 limit 4\u00a0500 K\u010d.<\/p>\n<\/div>\n<p>Dal\u0161\u00ed ji\u017e zmi\u0148ovanou v\u00fdhodou bude to, \u017ee od zda\u0148ovac\u00edho obdob\u00ed 2027 nebudou muset zam\u011bstnavatel\u00e9 vyhotovovat a odes\u00edlat ani vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohov\u00e9 dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti, ani sr\u00e1\u017ekov\u00e9 dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti (ta u\u017e nebude existovat), viz formul\u00e1\u0159e n\u00ed\u017ee.<\/p>\n<p>Jedn\u00e1 se o tyto formul\u00e1\u0159e:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-18119\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare.png\" alt=\"\" width=\"1920\" height=\"1331\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare.png 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare-300x208.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare-1024x710.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare-150x104.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare-768x532.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/11\/jmhz-dan-z-prijmu-ze-zavisle-cinnosti-formulare-1536x1065.png 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2>Doporu\u010den\u00e9 kontroly p\u0159ed prvn\u00edm odesl\u00e1n\u00edm JMHZ<\/h2>\n<p>Zaveden\u00ed JMHZ si jist\u011b vy\u017e\u00e1d\u00e1 p\u0159\u00edpravu. Z\u00a0tohoto d\u016fvodu bude ostr\u00fd provoz zas\u00edl\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00edch hl\u00e1\u0161en\u00ed spu\u0161t\u011bn a\u017e 1.4.2026. Do 31.3.2026 si budou muset mzdov\u00e9 \u00fa\u010detn\u00ed zkontrolovat a p\u0159\u00edpadn\u011b doplnit data ve sv\u00fdch mzdov\u00fdch programech. Doporu\u010dujeme tak\u00e9 zpracovat intern\u00ed procesy, jak postupovat p\u0159i p\u0159ed\u00e1v\u00e1n\u00ed podklad\u016f k\u00a0p\u0159ihl\u00e1\u0161k\u00e1m zam\u011bstnanc\u016f, p\u0159\u00edpadn\u011b si stanovit intern\u00ed term\u00edny, s\u00a0jak\u00fdm p\u0159edstihem mus\u00ed b\u00fdt kter\u00e9 \u00fadaje p\u0159ed\u00e1ny na \u00fa\u010dt\u00e1rnu (nebo extern\u00ed mzdov\u00e9 \u00fa\u010detn\u00ed). Obvzl\u00e1\u0161\u0165 pro extern\u00ed mzdov\u00e9 \u00fa\u010detn\u00ed bude hl\u00e1\u0161en\u00ed nov\u00fdch zam\u011bstnanc\u016f ji\u017e p\u0159ed jejich samotn\u00fdm n\u00e1stupem k\u00a0v\u00fdkonu pr\u00e1ce o\u0159\u00ed\u0161kem.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Jak v\u00e1s Money S3 p\u0159iprav\u00ed na jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele<\/h2>\n<p>Money S3 je na p\u0159\u00edchod jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed (JMHZ) technicky p\u0159ipraven\u00e9 u\u017e nyn\u00ed. Prvn\u00ed \u010d\u00e1st \u00faprav jsme pro v\u00e1s p\u0159ipravili u\u017e do verze 25.900, kdy byla p\u0159id\u00e1na z\u00e1lo\u017eka Statistika a do verze 26.300 p\u0159ipravujeme tiskovou sestavu JMHZ i s mo\u017enost\u00ed exportu dat. D\u00edky tomu se m\u016f\u017eete na nov\u00e9 povinnosti p\u0159ipravit s dostate\u010dn\u00fdm p\u0159edstihem a vyzkou\u0161et si v\u0161e p\u0159\u00edmo v programu.\u00a0<\/p>\n<p>V syst\u00e9mu u\u017e nyn\u00ed najdete \u0159adu novinek, kter\u00e9 <strong>tvorbu hl\u00e1\u0161en\u00ed v\u00fdrazn\u011b usnadn\u00ed<\/strong>:\u00a0<\/p>\n<ul>\n<li><strong>Nov\u00e9 \u00fadaje na kart\u011b zam\u011bstnance<\/strong> \u2013 pole <em>Dosa\u017een\u00e9 vzd\u011bl\u00e1n\u00ed<\/em> bylo p\u0159evedeno z voln\u00e9ho textu na v\u00fdb\u011br z \u010d\u00edseln\u00edku, aby odpov\u00eddalo po\u017eadavk\u016fm JMHZ. Pole <em>N\u00e1rodnost<\/em> bylo p\u0159ejmenov\u00e1no na <em>St\u00e1t narozen\u00ed<\/em> a p\u0159ibylo nov\u00e9 pole <em>OI\u010c<\/em> (osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo zam\u011bstnance) p\u0159id\u011blovan\u00e9 \u010ceskou spr\u00e1vou soci\u00e1ln\u00edho zabezpe\u010den\u00ed.\u00a0<\/li>\n<li><strong>Identifik\u00e1tor pracovn\u011bpr\u00e1vn\u00edho vztahu (IDPPV)<\/strong> \u2013 unik\u00e1tn\u00ed k\u00f3d, kter\u00fd se v\u00e1\u017ee k OI\u010c a variabiln\u00edmu symbolu zam\u011bstnavatele.<\/li>\n<li><strong>Nov\u00e1 z\u00e1lo\u017eka <em>Statistika<\/em><\/strong> v kart\u011b pracovn\u00edho pom\u011bru \u2013 obsahuje roz\u0161\u00ed\u0159enou sadu pol\u00ed, nap\u0159\u00edklad postaven\u00ed v zam\u011bstn\u00e1n\u00ed, typ pracovn\u00ed smlouvy, profesi, po\u017eadovan\u00e9 vzd\u011bl\u00e1n\u00ed, m\u00edsto v\u00fdkonu pr\u00e1ce, pracovn\u00ed re\u017eim nebo d\u016fvod ukon\u010den\u00ed pracovn\u00edho pom\u011bru. V\u0161echny tyto \u00fadaje lze zad\u00e1vat hromadn\u011b pro v\u00edce zam\u011bstnanc\u016f najednou.\u00a0<\/li>\n<li><strong>Napojen\u00ed na ePort\u00e1l \u010cSSZ<\/strong> \u2013 pomoc\u00ed modulu <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-plus-s3\/\">Mzdy a personalistika Plus<\/a> budete moci data z Money S3 p\u0159\u00edmo exportovat a elektronicky odes\u00edlat.\u00a0<\/li>\n<\/ul>\n<p>P\u0159ed prvn\u00edm pod\u00e1n\u00edm jednotn\u00e9ho hl\u00e1\u0161en\u00ed bude mo\u017en\u00e9 prost\u0159ednictv\u00edm nov\u00e9 slu\u017eby \u010cSSZ <strong>st\u00e1hnout seznam zam\u011bstnanc\u016f s jejich identifik\u00e1tory<\/strong> a jednodu\u0161e jej importovat do Money S3. D\u00edky tomu nemus\u00edte \u00fadaje dopl\u0148ovat ru\u010dn\u011b \u2013 syst\u00e9m je automaticky sp\u00e1ruje podle existuj\u00edc\u00edch z\u00e1znam\u016f.\u00a0<\/p>\n<p><strong>Pod\u00edvejte se na n\u00e1\u0161 videon\u00e1vod<\/strong>, kter\u00fd v\u00e1s krok za krokem provede nastaven\u00edm v\u0161ech nov\u00fdch pol\u00ed a funkc\u00ed v Money S3, abyste byli na JMHZ p\u0159ipraveni v\u010das a bez stresu.\u00a0<\/p>\n\n\n<style>\n  .video-box {\n    width: 100%;\n    aspect-ratio: 16 \/ 9;\n    background: #000;\n    position: relative;\n    overflow: hidden;\n  }\n\n  .video-box iframe {\n    position: absolute;\n    inset: 0;\n    width: 100%;\n    height: 100%;\n    border: 0;\n  }\n\n  \/* Fallback pro prohl\u00ed\u017ee\u010de bez podpory aspect-ratio *\/\n  @supports not (aspect-ratio: 16\/9) {\n    .video-box { height: 0; padding-top: 56.25%; }\n    .video-box iframe { position: absolute; top: 0; left: 0; height: 100%; }\n  }\n<\/style>\n\n<div class=\"video-box\">\n  <iframe\n    src=\"https:\/\/www.youtube.com\/embed\/ROxO1SFfp2g\"\n    title=\"YouTube video\"\n    loading=\"lazy\"\n    allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\"\n    allowfullscreen>\n  <\/iframe>\n<\/div>\n\n\n<h2 style=\"margin-top: 30px\">JMHZ &#8211; online \u0161kolen\u00ed<\/h2>\n\n    <div class=\"promoboxcourse\">\n      <div class=\"promoboxcourse__content\">\n        <div class=\"promoboxcourse__content-label\">\n          Online \u0161kolen\u00ed\n        <\/div>\n        <div class=\"promoboxcourse__content-heading\">\n          Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f v&nbsp;Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxcourse__content-text\">\n          <ul>\n            <li>praktick\u00e1 uk\u00e1zka JMHZ v Money S3<\/li>\n            <li>z\u00e1znam po skon\u010den\u00ed \u0161kolen\u00ed<\/li>\n            <li>psan\u00ed dotaz\u016f lektorovi<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"promoboxcourse__content-cta\">\n          <a href=\"https:\/\/money.cz\/webinar-jednotne-mesicni-hlaseni-zamestnavatelu-v-money-s3\/\" class=\"promoboxcourse__content-cta-btn\">Registrovat se<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxcourse__illustration\">\n        <img decoding=\"async\" src=\"https:\/\/money.cz\/wp-content\/uploads\/2026\/03\/cz_1.1.png\" alt=\"Online \u0161kolen\u00ed: Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f v Money S3\">\n      <\/div>\n\t\t<\/div>\n  ","protected":false},"excerpt":{"rendered":"<p>JMHZ \u2013 legislativa Cel\u00fd projekt je zast\u0159e\u0161en n\u00ed\u017ee uvedenou legislativou: Z\u00e1kon \u010d. 323\/2025, o jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele (d\u00e1l jen JMHZ) Z\u00e1kon \u010d. 360\/2025, kter\u00fdm &#8230;<\/p>\n","protected":false},"author":10,"featured_media":18114,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[32,17],"tags":[50,415,58,186,284,357,86],"class_list":["post-18113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdova-evidence","category-mzdy-a-personalistika","tag-dan-z-prijmu-fyzickych-osob","tag-jednotne-mesicni-hlaseni-zamestnavatele","tag-money-s3","tag-mzdy","tag-mzdy-a-personalistika","tag-personalistika","tag-socialni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18113"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18113\/revisions"}],"predecessor-version":[{"id":18596,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18113\/revisions\/18596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18114"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}