{"id":1059,"date":"2024-01-09T04:10:45","date_gmt":"2024-01-09T03:10:45","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&p=1059"},"modified":"2024-01-09T04:10:45","modified_gmt":"2024-01-09T03:10:45","password":"","slug":"pausalni-dan-2024","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=pausalni-dan-2024","title":{"rendered":"Pau\u0161\u00e1ln\u00ed da\u0148 2024"},"content":{"rendered":"\n

Ve v\u0161ech t\u0159ech p\u00e1smech se m\u011bn\u00ed v\u00fd\u0161e pau\u0161\u00e1ln\u00edch z\u00e1loh a je proto t\u0159eba upravit trval\u00e9 bankovn\u00ed p\u0159\u00edkazy na nov\u00e9 \u010d\u00e1stky. Z\u00e1lohy se plat\u00ed v\u017edy do 20. dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, lze je p\u0159edplatit na n\u011bkolik m\u011bs\u00edc\u016f \u010di dokonce na cel\u00fd rok dop\u0159edu. Pro v\u011bt\u0161inu \u00fa\u010dastn\u00edk\u016f pau\u0161\u00e1ln\u00edho re\u017eimu (I. p\u00e1smo) vzroste m\u011bs\u00ed\u010dn\u00ed z\u00e1loha na 7 498 K\u010d. Ve druh\u00e9m p\u00e1smu bude m\u011bs\u00ed\u010dn\u00ed z\u00e1loha \u010dinit 16 745 K\u010d a ve t\u0159et\u00edm 27 139 K\u010d.<\/p>\n\n\n\n

P\u00e1smo<\/th>Celkov\u00e1 platba<\/th>Da\u0148 z p\u0159\u00edjm\u016f<\/th>D\u016fchodov\u00e9 pojistn\u00e9<\/th>Zdravotn\u00ed pojistn\u00e9<\/th><\/tr>
I. p\u00e1smo<\/strong><\/td>7 498 K\u010d<\/strong><\/td>100 K\u010d<\/td>4 430 K\u010d<\/td>2 968 K\u010d<\/td><\/tr>
II. p\u00e1smo<\/strong><\/td>16 745 K\u010d<\/strong><\/td>4 963 K\u010d<\/td>8 191 K\u010d<\/td>3 591 K\u010d<\/td><\/tr>
III. p\u00e1smo<\/strong><\/td>27 139 K\u010d<\/strong><\/td>9 320 K\u010d<\/td>12 527 K\u010d<\/td>5 292 K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Prvn\u00ed z\u00e1loha pro nov\u00e9ho \u00fa\u010dastn\u00edka pau\u0161\u00e1ln\u00edho re\u017eimu je splatn\u00e1 do 20. ledna 2024, d\u00e1le pak ka\u017ed\u00e9ho 20. dne v m\u011bs\u00edci. Pokud \u017eivnostn\u00edk zah\u00e1j\u00ed samostatnou \u010dinnost v pr\u016fb\u011bhu roku 2024 (nap\u0159. v dubnu 2024) a p\u0159ihl\u00e1s\u00ed se do pau\u0161\u00e1ln\u00edho re\u017eimu, bude m\u00edt prvn\u00ed i druhou z\u00e1lohu splatnou do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce, tedy z\u00e1loha za duben a kv\u011bten bude splatn\u00e1 do 20. kv\u011btna 2024.<\/p>\n\n\n\n

Rozd\u011blen\u00ed do t\u0159\u00ed p\u00e1sem z\u016fst\u00e1v\u00e1 d\u00e1no prim\u00e1rn\u011b podle v\u00fd\u0161e p\u0159\u00edjm\u016f a sekund\u00e1rn\u011b od druhu vykon\u00e1van\u00e9 samostatn\u00e9 \u010dinnosti, resp. uplatniteln\u00e9ho v\u00fddajov\u00e9ho pau\u0161\u00e1lu. <\/p>\n\n\n\n

Prvn\u00ed p\u00e1smo se t\u00fdk\u00e1 v\u0161ech OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 1 mil. K\u010d, d\u00e1le OSV\u010c s p\u0159\u00edjmy do 2 mil. K\u010d s uplatniteln\u00fdm 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem a OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 1,5 mil. K\u010d s uplatniteln\u00fdm 60% \u010di 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem. <\/p>\n\n\n\n

Druh\u00e9 p\u00e1smo je ur\u010deno zejm\u00e9na pro OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 1,5 mil. K\u010d, kter\u00e9 se z d\u016fvodu 40% v\u00fddajov\u00e9ho pau\u0161\u00e1lu neve\u0161ly do prvn\u00edho p\u00e1sma, a tak\u00e9 pro OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 mil. K\u010d s uplatniteln\u00fdm 60% v\u00fddajov\u00fdm pau\u0161\u00e1lem. <\/p>\n\n\n\n

T\u0159et\u00ed p\u00e1smo je pak ur\u010deno pro ostatn\u00ed OSV\u010c s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 mil. K\u010d, kter\u00e9 se kv\u016fli uplatniteln\u00e9mu 40% v\u00fddajov\u00e9mu pau\u0161\u00e1lu neve\u0161ly do ni\u017e\u0161\u00edho p\u00e1sma.\u00a0<\/p>\n\n\n\n

Podm\u00ednkou pro vstup do pau\u0161\u00e1ln\u00edho re\u017eimu je b\u00fdt OSV\u010c, nepl\u00e1tce DPH, s ro\u010dn\u00edmi p\u0159\u00edjmy do 2 mil. K\u010d a nem\u00edt p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti s v\u00fdjimkou p\u0159\u00edjm\u016f, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou. Sou\u010dasn\u011b nesm\u00ed b\u00fdt OSV\u010c dlu\u017en\u00edkem, v\u016f\u010di n\u011bmu\u017e bylo zah\u00e1jeno insolven\u010dn\u00ed \u0159\u00edzen\u00ed, ani spole\u010dn\u00edkem ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti nebo komplement\u00e1\u0159em komanditn\u00ed spole\u010dnosti. Nep\u0159ekro\u010diteln\u00fd limit vedlej\u0161\u00edch p\u0159\u00edjm\u016f typicky z kapit\u00e1lov\u00e9ho majetku \u010di z n\u00e1jmu umo\u017e\u0148uj\u00edc\u00ed vstup do pau\u0161\u00e1ln\u00edho re\u017eimu \u010din\u00ed 50 tis\u00edc K\u010d ro\u010dn\u011b. <\/p>\n","protected":false},"excerpt":{"rendered":"

Ve v\u0161ech t\u0159ech p\u00e1smech se m\u011bn\u00ed v\u00fd\u0161e pau\u0161\u00e1ln\u00edch z\u00e1loh a je proto t\u0159eba upravit trval\u00e9 bankovn\u00ed p\u0159\u00edkazy na nov\u00e9 \u010d\u00e1stky. Z\u00e1lohy se plat\u00ed v\u017edy do 20. dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, lze je p\u0159edplatit na n\u011bkolik m\u011bs\u00edc\u016f \u010di dokonce na cel\u00fd rok dop\u0159edu. Pro v\u011bt\u0161inu \u00fa\u010dastn\u00edk\u016f pau\u0161\u00e1ln\u00edho re\u017eimu (I. p\u00e1smo) vzroste m\u011bs\u00ed\u010dn\u00ed z\u00e1loha na 7 498 K\u010d. […]<\/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":[14],"doc_tag":[],"class_list":["post-1059","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-04","word_count":525,"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":"Dan\u011b","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=dane"}],"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":"Ve v\u0161ech t\u0159ech p\u00e1smech se m\u011bn\u00ed v\u00fd\u0161e pau\u0161\u00e1ln\u00edch z\u00e1loh a je proto t\u0159eba upravit trval\u00e9 bankovn\u00ed p\u0159\u00edkazy na nov\u00e9 \u010d\u00e1stky. Z\u00e1lohy se plat\u00ed v\u017edy do 20. dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, lze je p\u0159edplatit na n\u011bkolik m\u011bs\u00edc\u016f \u010di dokonce na cel\u00fd rok dop\u0159edu. Pro v\u011bt\u0161inu \u00fa\u010dastn\u00edk\u016f pau\u0161\u00e1ln\u00edho re\u017eimu (I. p\u00e1smo) vzroste m\u011bs\u00ed\u010dn\u00ed z\u00e1loha na 7 498 K\u010d.…","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1059","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=1059"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1059\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1059"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1059"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}