{"id":1021,"date":"2023-12-15T21:56:29","date_gmt":"2023-12-15T21:56:29","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&#038;p=1021"},"modified":"2023-12-15T22:10:03","modified_gmt":"2023-12-15T22:10:03","password":"","slug":"bbb","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=bbb","title":{"rendered":"Dohody o proveden\u00ed pr\u00e1ce 2024"},"content":{"rendered":"\n<p><strong>Zastropov\u00e1n\u00ed \u00falev z odvod\u016f pro dohody o proveden\u00ed pr\u00e1ce<\/strong><br>Nov\u011b se stanovuj\u00ed dva limity pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed zam\u011bstnance, kter\u00fd pracuje na z\u00e1klad\u011b DPP (a t\u00edm i limity pro placen\u00ed pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed):<\/p>\n\n\n\n<p>Prvn\u00ed limit bude stanoven pro DPP u jednoho zam\u011bstnavatele, a to ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy (pro rok 2023 je to 10.081 K\u010d),<br>Druh\u00fd limit (vy\u0161\u0161\u00ed) bude stanoven pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed p\u0159i soub\u011bhu v\u00edce DPP u v\u00edce zam\u011bstnavatel\u016f, a to ve v\u00fd\u0161i 40 % pr\u016fm\u011brn\u00e9 mzdy (pro rok 2023 je to 16.130 K\u010d).<\/p>\n\n\n\n<p><strong>Vznik odvodov\u00e9 povinnosti<\/strong><br>Nyn\u00ed je po\u010det DPP neomezen\u00fd, plat\u00ed pouze limit 10.000 K\u010d m\u011bs\u00ed\u010dn\u011b u jednoho zam\u011bstnavatele a 300 odpracovan\u00fdch hodin ro\u010dn\u011b. Pokud zam\u011bstnanec p\u0159ekro\u010d\u00ed jeden \u010di druh\u00fd z v\u00fd\u0161e uveden\u00fdch limit\u016f, bude ji\u017e odveden\u00e9 tak\u00e9 pojistn\u00e9. Ze mzdy se mu tak strhne 6,5 % pojistn\u00e9ho za zam\u011bstnance, a k tomu zam\u011bstnavatel odvede i sv\u00e9 pojistn\u00e9 ve v\u00fd\u0161i 24,8 %.<\/p>\n\n\n\n<p><strong>Evidence v\u0161ech DPP<\/strong><br>Aby opat\u0159en\u00ed mohlo b\u00fdt kontrolov\u00e1no, bude zavedena evidence v\u0161ech DPP a p\u0159\u00edjm\u016f z t\u011bchto dohod. P\u0159i uzav\u0159en\u00ed DPP mus\u00ed b\u00fdt zam\u011bstnanec prokazateln\u011b informov\u00e1n o sv\u00fdch povinnostech (ozn\u00e1mit v\u0161echny uzav\u0159en\u00e9 DPP) a zam\u011bstnavatel bude m\u00edt povinnost ohla\u0161ovat dohod\u00e1\u0159e \u010cSSZ. Vznikne registr dohod \u2013 hlavn\u011b kv\u016fli kontrole limitu, o kter\u00e9m jsme se zmi\u0148ovali v\u00fd\u0161e \u2013 v\u0161echny DPP tedy bude t\u0159eba hl\u00e1sit \u00fa\u0159ad\u016fm.<\/p>\n\n\n\n<p><strong>Dovolen\u00e1, rozvrh pracovn\u00ed doby a p\u0159\u00edplatky nov\u011b i pro DPP<\/strong><br>Nov\u011b budou m\u00edt \u201edohod\u00e1\u0159i\u201c pr\u00e1vo na dovolenou. V p\u0159\u00edpad\u011b, \u017ee DPP trv\u00e1 alespo\u0148 4 t\u00fddny v kalend\u00e1\u0159n\u00edm roce, a dohod\u00e1\u0159 odpracuje nejm\u00e9n\u011b 80 hodin, pak mu vznikne pr\u00e1vo na dovolenou. Zam\u011bstnavatel bude muset stanovit rozvrh pracovn\u00ed doby p\u0159edem. A dal\u0161\u00ed novinkou bude skute\u010dnost, \u017ee i u dohod o proveden\u00ed pr\u00e1ce bude t\u0159eba platit p\u0159\u00edplatky za v\u00edkendy, sv\u00e1tky, pr\u00e1ci v noci atd.<\/p>\n\n\n\n<p><strong>Pro\u010d ke zm\u011bn\u011b doch\u00e1z\u00ed?<\/strong><br>D\u016fvodem zaveden\u00ed limit\u016f je skute\u010dnost, \u017ee se dohody o proveden\u00ed pr\u00e1ce nam\u00edsto p\u0159\u00edle\u017eitostn\u00e9ho zam\u011bstn\u00e1n\u00ed staly jedin\u00fdm a \u010dast\u00fdm zdrojem p\u0159\u00edjmu n\u011bkter\u00fdch zam\u011bstnanc\u016f. Tyto osoby nejsou d\u00edky tomu d\u016fchodov\u011b poji\u0161t\u011bn\u00e9, tj. po skon\u010den\u00ed pr\u00e1ceschopnosti nemaj\u00ed bu\u010f v\u016fbec n\u00e1rok na starobn\u00ed d\u016fchod, anebo jen velmi mal\u00fd, co\u017e se odr\u00e1\u017e\u00ed v \u010derp\u00e1n\u00ed d\u00e1vek st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory. P\u0159\u00ed\u010dinou t\u00e9to situace je p\u0159edev\u0161\u00edm v\u00fdjimka v oblasti soci\u00e1ln\u00edho a zdravotn\u00edho pojistn\u00e9ho, kdy se z DPP do 10.000 K\u010d u jednoho zam\u011bstnavatele neplat\u00ed pojistn\u00e9. T\u00edmto zp\u016fsobem v\u0161ak lze b\u00fdt nyn\u00ed zam\u011bstn\u00e1n u v\u00edce zam\u011bstnavatel\u016f najednou a doch\u00e1z\u00ed tak ke kumulaci dohod. N\u00e1sledn\u011b tak takov\u00fd zam\u011bstnanec neplat\u00ed pojistn\u00e9 odvody i z pom\u011brn\u011b velk\u00fdch m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p><strong>Jak\u00fd bude dopad zm\u011bn v DPP<\/strong><br>Tyto zm\u011bny v\u00fdznamn\u011b sni\u017euj\u00ed administrativn\u00ed a n\u00e1kladovou v\u00fdhodnost DPP, kter\u00e9 se stanou srovnateln\u011b n\u00e1ro\u010dn\u00e9 s klasick\u00fdmi pracovn\u00edmi pom\u011bry, a po p\u0159ekro\u010den\u00ed limit\u016f se pro zam\u011bstnavatele stanou stejn\u011b drah\u00fdmi, p\u0159\u00edpadn\u011b budou muset b\u00fdt p\u0159eklopena do jin\u00fdch typ\u016f \u00favazk\u016f.<\/p>\n\n\n\n<p>Ke zm\u011bn\u011b dojde v ka\u017ed\u00e9m p\u0159\u00edpad\u011b. I p\u0159i dodr\u017een\u00ed v\u0161ech limit\u016f p\u0159ibyde ohla\u0161ovac\u00ed povinnost na \u010cSSZ a kontrola n\u00e1roku na dovolenou. V p\u0159\u00edpad\u011b, \u017ee zam\u011bstn\u00e1v\u00e1te 1 DPP a tento zam\u011bstnanec prokazateln\u011b nem\u00e1 v\u00edce dohod, dodr\u017eujete limit 300h ro\u010dn\u011b a mzdu do 10.000 K\u010d m\u011bs\u00ed\u010dn\u011b, tak se V\u00e1s nov\u011b bude t\u00fdkat \u201epouze\u201c odes\u00edl\u00e1n\u00ed hl\u00e1\u0161en\u00ed na soci\u00e1lku. Plat\u00ed to samoz\u0159ejm\u011b i pro v\u00edce zam\u011bstnanc\u016f, pokud u v\u0161ech m\u00e1te jistotu, \u017ee nemaj\u00ed jin\u00e9 DPP. Pokud ale m\u00e1te zam\u011bstnance, kte\u0159\u00ed maj\u00ed v\u00edce DPP u r\u016fzn\u00fdch zam\u011bstnavatel\u016f, pak bude pot\u0159eba tyto \u010dinnosti p\u0159eklopit do jin\u00e9ho re\u017eimu, to bude znamenat n\u00e1r\u016fst n\u00e1klad\u016f pro zam\u011bstnavatele a zam\u011bstnanec ve v\u00fdsledku dostane m\u00e9n\u011b pen\u011bz. Zam\u011bstnavatel\u00e9 si budou muset d\u00e1t pozor, aby v\u010das plnili svou ohla\u0161ovac\u00ed povinnost \u2013 n\u00e1stupy a odchody zam\u011bstnanc\u016f mus\u00ed dle z\u00e1kona nahl\u00e1sit do 8 dn\u00ed.<\/p>\n\n\n\n<p>Krom\u011b odes\u00edl\u00e1n\u00ed hl\u00e1\u0161en\u00ed na soci\u00e1lku dojde i ke zmi\u0148ovan\u00e9 zm\u011bn\u011b n\u00e1roku na dovolenou. Aby n\u00e1rok na dovolenou nenastal nesm\u00ed rozsah \u010dinnosti p\u0159ekro\u010dit 7 hodin v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci. Op\u011bt je pot\u0159ebn\u00e9 m\u00edt potvrzeno, \u017ee dohod\u00e1\u0159 neuzav\u0159e \u017e\u00e1dnou dal\u0161\u00ed DPP, resp. \u00fahrn dohod nep\u0159es\u00e1hne 40 % pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n\n\n\n<p><strong>Doporu\u010den\u00ed<\/strong><br>V p\u0159\u00edpad\u011b, \u017ee DPP od roku 2024 pro zam\u011bstnance s ohledem na stanoven\u00e9 limity nebude mo\u017en\u00e1, ale p\u0159esto budete cht\u00edt pokra\u010dovat ve spolupr\u00e1ci, nab\u00edzej\u00ed se n\u00e1sleduj\u00edc\u00ed mo\u017enosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>odm\u011bna \u010dlena org\u00e1n\u016f pr\u00e1vnick\u00fdch osob (jednatel, \u010dlen p\u0159edstavenstva, \u010dlen dozor\u010d\u00ed rady, \u010dlen v\u00fdboru SVJ, \u010dlen spr\u00e1vn\u00ed rady nadace) \u2013 podl\u00e9h\u00e1 z\u00e1lohov\u00e9 nebo sr\u00e1\u017ekov\u00e9 dani z p\u0159\u00edjm\u016f a odvod\u016fm zdravotn\u00edho poji\u0161t\u011bn\u00ed. Odvod\u016fm soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed podl\u00e9haj\u00ed v p\u0159\u00edpad\u011b dosa\u017een\u00ed \u010di p\u0159ekro\u010den\u00ed rozhodn\u00e9 \u010d\u00e1stky (pro rok 2023 je to 4.000 K\u010d)<\/li>\n\n\n\n<li>smlouva o d\u00edlo \u2013 lze vyu\u017e\u00edvat na jednor\u00e1zov\u00e9 \u010dinnosti (mal\u00e9 a ob\u010dasn\u00e9 p\u0159\u00edjmy), nejde o zam\u011bstnaneck\u00fd vztah, protistrana nepot\u0159ebuje \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed<\/li>\n\n\n\n<li>fakturace p\u0159es \u017eivnostensk\u00fd list, kter\u00fd odpov\u00edd\u00e1 poskytovan\u00fdm slu\u017eb\u00e1m<\/li>\n\n\n\n<li>fakturace p\u0159es firmu.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Zastropov\u00e1n\u00ed \u00falev z odvod\u016f pro dohody o proveden\u00ed pr\u00e1ceNov\u011b se stanovuj\u00ed dva limity pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed zam\u011bstnance, kter\u00fd pracuje na z\u00e1klad\u011b DPP (a t\u00edm i limity pro placen\u00ed pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed): Prvn\u00ed limit bude stanoven pro DPP u jednoho zam\u011bstnavatele, a to ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy (pro rok 2023 je [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"Zastropov\u00e1n\u00ed \u00falev z odvod\u016f pro dohody o proveden\u00ed pr\u00e1ceNov\u011b se stanovuj\u00ed dva limity pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed zam\u011bstnance, kter\u00fd pracuje na z\u00e1klad\u011b DPP (a t\u00edm i limity pro placen\u00ed pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed): Prvn\u00ed limit bude stanoven pro DPP u jednoho zam\u011bstnavatele, a to ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy (pro rok 2023 je&hellip;","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1021"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1021\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1021"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1021"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}