{"id":1043,"date":"2024-01-09T03:27:52","date_gmt":"2024-01-09T02:27:52","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&#038;p=1043"},"modified":"2024-01-09T03:27:52","modified_gmt":"2024-01-09T02:27:52","password":"","slug":"novinky-v-oblasti-zdaneni-zamestnancu-2024","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=novinky-v-oblasti-zdaneni-zamestnancu-2024","title":{"rendered":"Novinky v oblasti zdan\u011bn\u00ed zam\u011bstnanc\u016f 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>V\u00fdznamn\u00e9 zm\u011bny prob\u011bhnou na \u00farovni zdan\u011bn\u00ed p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a\u00a0pojistn\u00e9ho u\u00a0zam\u011bstnanc\u016f. Nov\u011b dojde ke\u00a0zm\u011bn\u011b sazby pojistn\u00fdch odvod\u016f zam\u011bstnanc\u016f, kdy ze\u00a0sou\u010dasn\u00fdch 6,5\u00a0% vzroste sazba soci\u00e1ln\u00edho pojistn\u00e9ho o 0,6 %\u00a0na 7,1 %. Od ledna zam\u011bstnavatel\u00e9 mus\u00ed tedy mimo jin\u00e9 sr\u00e1\u017eet zam\u011bstnanc\u016fm ze mzdy sazbu pojistn\u00e9ho ve v\u00fd\u0161i 7,1 % z hrub\u00e9 mzdy.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Zm\u011bny u dohod o proveden\u00ed pr\u00e1ce<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ji\u017e&nbsp;<strong>od 1. 10. 2023<\/strong>&nbsp;je \u00fa\u010dinn\u00e1 novela z\u00e1kon\u00edku pr\u00e1ce, v n\u00ed\u017e do\u0161lo k zp\u0159\u00edsn\u011bn\u00ed podm\u00ednek u&nbsp;dohod o&nbsp;proveden\u00ed pr\u00e1ce a&nbsp;u&nbsp;dohod o&nbsp;pracovn\u00ed \u010dinnosti (d\u00e1le jen \u201eDPP\u201c a \u201eDP\u010c\u201c). Podle n\u00ed maj\u00ed tito zam\u011bstnanci velmi podobn\u00e9 pracovn\u00ed podm\u00ednky jako zam\u011bstnanci pracuj\u00edc\u00ed v r\u00e1mci pracovn\u00edho pom\u011bru.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mezi hlavn\u00ed zm\u011bny pat\u0159\u00ed mimo jin\u00e9:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>povinnost zam\u011bstnavatele p\u0159edem rozvrhnout zam\u011bstnanci pracovn\u00ed dobu a sezn\u00e1mit s&nbsp;n\u00ed zam\u011bstnance,<\/li>\n\n\n\n<li>poskytovat zam\u011bstnanc\u016fm p\u0159est\u00e1vky v pr\u00e1ci na j\u00eddlo a oddech,<\/li>\n\n\n\n<li>evidovat pracovn\u00ed dobu zam\u011bstnanc\u016f,<\/li>\n\n\n\n<li>n\u00e1rok na p\u0159\u00edplatek nebo kompenzaci za pr\u00e1ci ve sv\u00e1tek, v noci, ve zt\u00ed\u017een\u00e9m pracovn\u00edm prost\u0159ed\u00ed, v&nbsp;sobotu a&nbsp;v&nbsp;ned\u011bli,<\/li>\n\n\n\n<li>pr\u00e1vo zam\u011bstnance, kter\u00fd je v zam\u011bstnan\u00ed na DPP a DP\u010c v souhrnu po dobu del\u0161\u00ed ne\u017e 180&nbsp;dn\u00ed v&nbsp;r\u00e1mci uplynul\u00fdch 12 m\u011bs\u00edc\u016f, po\u017e\u00e1dat zam\u011bstnavatele o smlouvu o pracovn\u00edm pom\u011bru a&nbsp;povinnost zam\u011bstnavatele poskytnout od\u016fvodn\u011bnou odpov\u011b\u010f.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Od 1. 1. 2024<\/strong>&nbsp;za\u010dne tak\u00e9 platit&nbsp;<strong>n\u00e1rok na dovolenou&nbsp;<\/strong>zam\u011bstnanc\u016fm pracuj\u00edc\u00edm na DPP. Nov\u011b bude tento n\u00e1rok automaticky vznikat zam\u011bstnanc\u016fm, kte\u0159\u00ed pracuj\u00ed na z\u00e1klad\u011b dohod o prac\u00edch konan\u00fdch mimo pracovn\u00ed pom\u011br. Prvn\u00ed podm\u00ednkou je, aby pracovn\u011bpr\u00e1vn\u00ed vztah v dan\u00e9m kalend\u00e1\u0159n\u00edm roce nep\u0159etr\u017eit\u011b trval u&nbsp;dan\u00e9ho zam\u011bstnavatele<strong>&nbsp;alespo\u0148 28 kalend\u00e1\u0159n\u00edch dn\u016f<\/strong>. Druhou podm\u00ednkou je odpracov\u00e1n\u00ed alespo\u0148 4n\u00e1sobku t\u00fddenn\u00ed pracovn\u00ed doby, respektive 80 hodin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00ed zm\u011bny, kter\u00e9 jsou schv\u00e1len\u00e9 a nabydou \u00fa\u010dinnosti a\u017e&nbsp;<strong>od 1. 7. 2024<\/strong>, se t\u00fdkaj\u00ed&nbsp;<strong>evidence dohod o&nbsp;proveden\u00ed pr\u00e1ce a odvod\u016f soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed<\/strong>. Tyto zm\u011bny nejsou v mnoha ohledech zcela vyjasn\u011bn\u00e9 a&nbsp;je tak mo\u017en\u00e9, \u017ee dojde k dal\u0161\u00edm \u00faprav\u00e1m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e1le novela z\u00e1kona o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti \u00fa\u010dinn\u00e1&nbsp;<strong>od&nbsp;1.&nbsp;7.&nbsp;2024&nbsp;<\/strong>stanovuje&nbsp;<strong>novou hranici pro p\u0159ekro\u010den\u00ed rozhodn\u00e9 \u010d\u00e1stky<\/strong>, kter\u00e1&nbsp;<strong>zakl\u00e1d\u00e1 \u00fa\u010dast na&nbsp;pojistn\u00e9m<\/strong>&nbsp;u&nbsp;dohod o&nbsp;proveden\u00ed pr\u00e1ce. Pokud \u00fahrn p\u0159\u00edjm\u016f z dohod p\u0159ekro\u010d\u00ed stanovenou hranici, vznik\u00e1 povinnost \u00fa\u010dastnit se soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed. V p\u0159\u00edpad\u011b DPP u jednoho zam\u011bstnavatele bude tato hranice \u010dinit 25 % z pr\u016fm\u011brn\u00e9 mzdy (<strong>na rok 2024<\/strong>&nbsp;rozhodn\u00e1 \u010d\u00e1stka \u010din\u00ed&nbsp;<strong>10&nbsp;500&nbsp;K\u010d<\/strong>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Druh\u00fd limit bude stanoven pro zam\u011bstnance na&nbsp;<strong>DPP u v\u00edce zam\u011bstnavatel\u016f v jednom kalend\u00e1\u0159n\u00edm m\u011bs\u00edci<\/strong>&nbsp;po&nbsp;p\u0159ekro\u010den\u00ed 40&nbsp;% pr\u016fm\u011brn\u00e9 mzdy (na rok 2024 rozhodn\u00e1 \u010d\u00e1stka \u010din\u00ed&nbsp;<strong>17 500 K\u010d<\/strong>). V&nbsp;obou p\u0159\u00edpadech se rozhodn\u00e1 \u010d\u00e1stka zaokrouhl\u00ed na cel\u00e9 p\u011btisetkoruny sm\u011brem dol\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b vznikne&nbsp;<strong>evidence osob zam\u011bstnan\u00fdch na DPP<\/strong>. Zam\u011bstnavatel bude povinen&nbsp;<strong>do&nbsp;20.&nbsp;dne<\/strong>&nbsp;n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m zam\u011bstnanec na DPP nastoupil, p\u0159edlo\u017eit evidenci o&nbsp;zam\u011bstnanci p\u0159\u00edslu\u0161n\u00e9 okresn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podstatn\u00fd probl\u00e9m nov\u00e9 \u00fapravy spo\u010d\u00edv\u00e1 ov\u0161em v tom, \u017ee se zam\u011bstnavatel o p\u0159ekro\u010den\u00ed limitu dozv\u00ed a\u017e n\u011bkolik t\u00fddn\u016f po skon\u010den\u00ed m\u011bs\u00edce. Pro lep\u0161\u00ed kontrolu dodr\u017eov\u00e1n\u00ed zav\u00e1d\u011bn\u00e9ho opat\u0159en\u00ed bude&nbsp;<strong>zavedena evidence v\u0161ech DPP a p\u0159\u00edjm\u016f z t\u011bchto dohod<\/strong>. V\u0161ichni zam\u011bstnavatel\u00e9 budou m\u00edt povinnost zaslat \u00fadaje o&nbsp;dohod\u00e1ch do&nbsp;20.&nbsp;dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce \u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed, kter\u00e1 je bude n\u00e1sledn\u011b informovat, zda zam\u011bstnanec p\u0159ekro\u010dil limit dosa\u017een\u00fdch p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ov\u0161em vzhledem k tomu, \u017ee v\u00fdplata pen\u011bz z DPP prob\u00edh\u00e1 \u010dasto ihned po skon\u010den\u00ed pr\u00e1ce, nebude v&nbsp;dob\u011b v\u00fdplaty ani zam\u011bstnavatel ani zam\u011bstnanec v\u011bd\u011bt, zda byl limit pro \u00fa\u010dast na&nbsp;d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed p\u0159ekro\u010den \u010di nikoliv. V praxi tak bude t\u00e9m\u011b\u0159&nbsp;<strong>nemo\u017en\u00e9 spr\u00e1vn\u011b a&nbsp;s&nbsp;dostate\u010dn\u00fdm p\u0159edstihem ur\u010dit<\/strong>, zda m\u00e1 v\u00fdplata podl\u00e9hat soci\u00e1ln\u00edmu (a pravd\u011bpodobn\u011b tak\u00e9 zdravotn\u00edmu) poji\u0161t\u011bn\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00fdznamn\u00e9 zm\u011bny prob\u011bhnou na \u00farovni zdan\u011bn\u00ed p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a\u00a0pojistn\u00e9ho u\u00a0zam\u011bstnanc\u016f. Nov\u011b dojde ke\u00a0zm\u011bn\u011b sazby pojistn\u00fdch odvod\u016f zam\u011bstnanc\u016f, kdy ze\u00a0sou\u010dasn\u00fdch 6,5\u00a0% vzroste sazba soci\u00e1ln\u00edho pojistn\u00e9ho o 0,6 %\u00a0na 7,1 %. Od ledna zam\u011bstnavatel\u00e9 mus\u00ed tedy mimo jin\u00e9 sr\u00e1\u017eet zam\u011bstnanc\u016fm ze mzdy sazbu pojistn\u00e9ho ve v\u00fd\u0161i 7,1 % z hrub\u00e9 mzdy. Zm\u011bny u dohod o [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[12],"doc_tag":[],"class_list":["post-1043","docs","type-docs","status-publish","hentry","doc_category-mzdy"],"year_month":"2026-08","word_count":845,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Mzdy a personalistika","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=mzdy"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"V\u00fdznamn\u00e9 zm\u011bny prob\u011bhnou na \u00farovni zdan\u011bn\u00ed p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a\u00a0pojistn\u00e9ho u\u00a0zam\u011bstnanc\u016f. Nov\u011b dojde ke\u00a0zm\u011bn\u011b sazby pojistn\u00fdch odvod\u016f zam\u011bstnanc\u016f, kdy ze\u00a0sou\u010dasn\u00fdch 6,5\u00a0% vzroste sazba soci\u00e1ln\u00edho pojistn\u00e9ho o 0,6 %\u00a0na 7,1 %. Od ledna zam\u011bstnavatel\u00e9 mus\u00ed tedy mimo jin\u00e9 sr\u00e1\u017eet zam\u011bstnanc\u016fm ze mzdy sazbu pojistn\u00e9ho ve v\u00fd\u0161i 7,1 % z hrub\u00e9 mzdy. Zm\u011bny u dohod o&hellip;","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1043","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=1043"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1043\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1043"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1043"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}