{"id":11235,"date":"2026-04-16T16:03:42","date_gmt":"2026-04-16T14:03:42","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11235"},"modified":"2026-04-16T16:17:22","modified_gmt":"2026-04-16T14:17:22","slug":"druhy-pracovnich-pomeru-a-prace-konana-mimo-pracovni-pomer","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/druhy-pracovnich-pomeru-a-prace-konana-mimo-pracovni-pomer\/","title":{"rendered":"Druhy pracovn\u00edch pom\u011br\u016f a pr\u00e1ce konan\u00e1 mimo pracovn\u00ed pom\u011br"},"content":{"rendered":"<h2>Co je pracovn\u00ed pom\u011br a kdy vznik\u00e1<\/h2>\n<p>Pracovn\u00ed pom\u011br je <strong>smluvn\u00ed vztah mezi zam\u011bstnavatelem a zam\u011bstnancem<\/strong>, kter\u00fd vznik\u00e1 nej\u010dast\u011bji na z\u00e1klad\u011b p\u00edsemn\u00e9 pracovn\u00ed smlouvy. V t\u00e9\u00a0mus\u00ed b\u00fdt uvedeno:<\/p>\n<ul>\n<li>jakou pr\u00e1ci bude zam\u011bstnanec vykon\u00e1vat,<\/li>\n<li>m\u00edsto \u010di m\u00edsta, kde tuto pr\u00e1ci bude vykon\u00e1vat,<\/li>\n<li>den n\u00e1stupu do pr\u00e1ce.<\/li>\n<\/ul>\n<p>V r\u00e1mci pracovn\u00edho pom\u011bru zam\u011bstnanec vykon\u00e1v\u00e1 pr\u00e1ci osobn\u011b podle pokyn\u016f zam\u011bstnavatele a za svou pr\u00e1ci pob\u00edr\u00e1 mzdu nebo plat. Podm\u00ednky pracovn\u00edho pom\u011bru upravuje <strong>z\u00e1kon\u00edk pr\u00e1ce<\/strong>.<\/p>\n<p>N\u011bkter\u00e9 <strong>detaily k pracovn\u00edm pom\u011br\u016fm<\/strong> jsme zpracovali do samostatn\u00fdch \u010dl\u00e1nk\u016f:<\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zalozeni-a-vznik-pracovniho-pomeru-jak-zbytecne-nechybovat\/\">Vznik pracovn\u00edho pom\u011bru<\/a> \u2013 pracovn\u00ed pom\u011br vznik\u00e1 dnem, kter\u00fd je ve smlouv\u011b uveden jako den n\u00e1stupu.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zmena-pracovniho-pomeru-mezi-zamestnancem-a-zamestnavatelem\/\">Zm\u011bna pracovn\u00edho pom\u011bru<\/a> \u2013 nap\u0159. p\u0159i p\u0159eveden\u00ed na jinou pr\u00e1ci.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/soubezny-pracovni-pomer-jake-jsou-podminky-a-na-co-si-dat-pozor\/\">Soub\u011b\u017en\u00e9 pracovn\u00ed pom\u011bry<\/a> \u2013 zam\u011bstnanec u v\u00e1s m\u00e1 v\u00edce pracovn\u00edch pom\u011br\u016f.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/hpp-dohoda-nebo-ic-jak-spravne-vybrat-typ-smlouvy-pro-prvniho-zamestnance\/\">Typ pracovn\u00ed smlouvy<\/a> \u2013 pracovn\u00ed pom\u011br, dohoda, pr\u00e1ce jako OSV\u010c.<\/li>\n<\/ul>\n<h3>Hlavn\u00ed pracovn\u00ed pom\u011br<\/h3>\n<p>Pro hlavn\u00ed pracovn\u00ed pom\u011br (HPP) se pou\u017e\u00edv\u00e1 tak\u00e9 ozna\u010den\u00ed pln\u00fd \u00favazek nebo full-time. T\u00fddenn\u00ed pracovn\u00ed doba u hlavn\u00edho pracovn\u00edho pom\u011bru je <strong>40 hodin<\/strong>.<\/p>\n<p>U pracuj\u00edc\u00edch v podzem\u00ed p\u0159i t\u011b\u017eb\u011b uhl\u00ed, rud a nerudn\u00fdch surovin, v d\u016fln\u00ed v\u00fdstavb\u011b a na b\u00e1\u0148sk\u00fdch pracovi\u0161t\u00edch geologick\u00e9ho pr\u016fzkumu je pracovn\u00ed doba 37,5 hodiny t\u00fddn\u011b. Stejn\u00e1 d\u00e9lka pracovn\u00ed doby plat\u00ed tak\u00e9 p\u0159i\u00a0<strong>v\u00edcesm\u011bnn\u00e9m \u010di nep\u0159etr\u017eit\u00e9m provozu<\/strong>.\u00a0V dvousm\u011bnn\u00e9m re\u017eimu\u00a0je t\u00fddenn\u00ed pracovn\u00ed doba na hlavn\u00ed pracovn\u00ed pom\u011br\u00a038,75 hodiny.<\/p>\n<h3>Vedlej\u0161\u00ed pracovn\u00ed pom\u011br<\/h3>\n<p>Vedlej\u0161\u00ed pracovn\u00ed pom\u011br se t\u00fdk\u00e1 t\u011bch, kte\u0159\u00ed si ke sv\u00e9 hlavn\u00ed \u010dinnosti je\u0161t\u011b <strong>p\u0159ivyd\u011bl\u00e1vaj\u00ed jinde<\/strong>.<\/p>\n<p>Hlavn\u00ed \u010dinnost\u00ed m\u016f\u017ee b\u00fdt krom\u011b hlavn\u00edho pracovn\u00edho pom\u011bru tak\u00e9:<\/p>\n<ul>\n<li aria-level=\"1\">prezen\u010dn\u00ed studium do 26 let v\u011bku,<\/li>\n<li aria-level=\"1\">mate\u0159sk\u00e1 \u010di rodi\u010dovsk\u00e1 dovolen\u00e1,<\/li>\n<li aria-level=\"1\">d\u016fchod.<\/li>\n<\/ul>\n<h3>Pracovn\u00ed pom\u011br na dobu ur\u010ditou a neur\u010ditou<\/h3>\n<p>Pracovn\u00ed pom\u011br se li\u0161\u00ed podle toho, na jak dlouho je sjedn\u00e1n a <strong>jakou jistotu <\/strong>t\u00edm p\u00e1dem d\u00e1v\u00e1 zam\u011bstnanci i zam\u011bstnavateli. M\u016f\u017eete ho uzav\u0159\u00edt na dobu ur\u010ditou, nebo neur\u010ditou.<\/p>\n<p>Pokud je <strong>pracovn\u00ed pom\u011br uzav\u0159en\u00fd na dobu ur\u010ditou<\/strong>, m\u00e1 p\u0159edem stanovenou d\u00e9lku trv\u00e1n\u00ed \u2013 znamen\u00e1 to, \u017ee se ob\u011b strany domluv\u00ed, ke kter\u00e9mu dni pracovn\u00ed pom\u011br kon\u010d\u00ed. Takov\u00e1 pracovn\u00ed smlouva m\u016f\u017ee b\u00fdt sjednan\u00e1 maxim\u00e1ln\u011b <strong>na 3 roky<\/strong>. Jakmile tato doba uplyne, mohou se ob\u011b strany dohodnout na prodlou\u017een\u00ed pracovn\u00edho pom\u011bru.<\/p>\n<p>Plat\u00ed v\u0161ak, \u017ee pracovn\u00ed smlouvu na dobu ur\u010ditou lze u stejn\u00e9ho zam\u011bstnavatele <strong>prodlou\u017eit nejv\u00fd\u0161e dvakr\u00e1t<\/strong>. V praxi to znamen\u00e1, \u017ee na dobu ur\u010ditou m\u016f\u017eete u jednoho zam\u011bstnavatele pracovat maxim\u00e1ln\u011b 9 let (t\u0159i smlouvy po t\u0159ech letech). Pot\u00e9 u\u017e zam\u011bstnavatel mus\u00ed nab\u00eddnout smlouvu na dobu neur\u010ditou (nebo pracovn\u00ed pom\u011br ukon\u010dit).<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p>Firma Brand\u00fdsk\u00fd s. r. o. uzav\u0159ela v roce 2023 pracovn\u00ed pom\u011br na 1 rok s Janou Zelenou. Se zam\u011bstnankyn\u00ed jsou pro roce spokojen\u00ed a v roce 2024 smlouvu o rok prodlou\u017e\u00ed. V roce 2025 smlouvu op\u011bt o rok prodlou\u017e\u00ed. V roce 2026 u\u017e mus\u00ed s Janou Zelenou podepsat smlouvu na dobu neur\u010ditou, nebo pracovn\u00ed pom\u011br ukon\u010dit.<\/p>\n<p><strong>Pracovn\u00ed pom\u011br na dobu neur\u010ditou<\/strong> nem\u00e1 p\u0159esn\u011b stanoven\u00fd konec. Ob\u011b strany v pracovn\u011bpr\u00e1vn\u00edm vztahu pokra\u010duj\u00ed, dokud jim vyhovuje. Smlouvu mohou kdykoliv vypov\u011bd\u011bt (viz n\u00ed\u017ee Ukon\u010den\u00ed pracovn\u00edho pom\u011bru).<\/p>\n<figure id=\"attachment_11237\" aria-describedby=\"caption-attachment-11237\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-11237\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-elle-hughes-2696064.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-11237\" class=\"wp-caption-text\">Smlouvu na dobu ur\u010ditou m\u016f\u017eete prodlou\u017eit maxim\u00e1ln\u011b dvakr\u00e1t.<\/figcaption><\/figure>\n<h2>Co je pr\u00e1ce konan\u00e1 mimo pracovn\u00ed pom\u011br<\/h2>\n<p>Mezi pr\u00e1ci konanou mimo pracovn\u00ed pom\u011br pat\u0159\u00ed <strong>dohoda o pracovn\u00ed \u010dinnosti <\/strong>a <strong>dohoda o proveden\u00ed pr\u00e1ce<\/strong>. Z\u00e1kon\u00edk pr\u00e1ce \u0159\u00edk\u00e1, \u017ee zam\u011bstnavatel m\u00e1 chod firmy zajistit p\u0159edev\u0161\u00edm d\u00edky pr\u00e1ci zam\u011bstnanc\u016f v pracovn\u00edm pom\u011bru, dohody by tedy m\u011bly b\u00fdt <strong>pouze dopl\u0148kov\u00e9<\/strong>.<\/p>\n<p>Od roku 2024 do\u0161lo k \u0159ad\u011b zm\u011bn, kter\u00e9 <a href=\"https:\/\/www.idoklad.cz\/blog\/zamestnavate-na-dpc-a-dpp-pozor-na-zmenu-zakoniku-prace\" target=\"_blank\" rel=\"noopener\">dohody p\u0159ibl\u00ed\u017eily klasick\u00e9mu pracovn\u00edmu pom\u011bru<\/a>. Tzv. dohod\u00e1\u0159i maj\u00ed n\u00e1rok na dovolenou i p\u0159\u00edplatky za pr\u00e1ci v noci \u010di o v\u00edkendu, co\u017e d\u0159\u00edve nem\u011bli.<\/p>\n<h3>Dohoda o pracovn\u00ed \u010dinnosti<\/h3>\n<p>Zam\u011bstnanec, se kter\u00fdm uzav\u0159ete dohodu o pracovn\u00ed \u010dinnosti (DP\u010c), u v\u00e1s m\u016f\u017ee <strong>t\u00fddn\u011b odpracovat maxim\u00e1ln\u011b 20 hodin<\/strong>. DP\u010c se proto vyu\u017e\u00edv\u00e1, pokud n\u011bkoho pot\u0159ebujete na pravidelnou v\u00fdpomoc.<\/p>\n<p>Od 1. ledna 2025 se zavedl tzv. <strong>rozhodn\u00fd p\u0159\u00edjem<\/strong> \u2013 kdy\u017e ho dohod\u00e1\u0159 p\u0159ekro\u010d\u00ed, zam\u011bstnavatel mu z p\u0159\u00edjmu mus\u00ed strhnout zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a z\u00e1lohy na dani. U DP\u010c je rozhodn\u00fd p\u0159\u00edjem pro rok 2025 i 2026 <strong>4 500 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>. Nez\u00e1le\u017e\u00ed na tom, jestli u v\u00e1s zam\u011bstnanec m\u00e1 nebo nem\u00e1 podepsan\u00e9 r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed.<\/p>\n<p>Pokud si u v\u00e1s dohod\u00e1\u0159 vyd\u011bl\u00e1 m\u00e9n\u011b ne\u017e 4 500 K\u010d m\u011bs\u00ed\u010dn\u011b a nem\u00e1 podepsan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b (r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed), odv\u00e1d\u00edte 15% <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-to-je-a-kdy-se-plati-srazkova-dan\/\">sr\u00e1\u017ekovou da\u0148<\/a>, kterou zam\u011bstnanec neuv\u00e1d\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud podepsal prohl\u00e1\u0161en\u00ed, dan\u00edte z\u00e1lohov\u011b.<\/p>\n<p>Hodinov\u00e1 odm\u011bna odpov\u00edd\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/minimalni-a-zarucena-mzda-v-roce-2022-koho-se-tyka-a-jaka-je-jeji-vyse\/\">minim\u00e1ln\u00ed mzd\u011b<\/a> \u2013 v roce 2026 je to <strong>134,40 K\u010d\/hod<\/strong>.<\/p>\n<h3>Dohoda o proveden\u00ed pr\u00e1ce<\/h3>\n<p>Pokud m\u00e1te se zam\u011bstnancem podepsanou dohodu o proveden\u00ed pr\u00e1ce (DPP), m\u016f\u017ee u v\u00e1s odpracovat maxim\u00e1ln\u011b <strong>300 hodin za kalend\u00e1\u0159n\u00ed rok<\/strong>. Proto se DPP vyu\u017e\u00edv\u00e1 zejm\u00e9na pro n\u00e1razov\u00e9 pr\u00e1ce.<\/p>\n<p>Limit plat\u00ed i kdybyste se zam\u011bstnancem podepsali v\u00edcero DPP \u2013 hodiny odpracovan\u00e9 u jednotliv\u00fdch dohod se s\u010d\u00edtaj\u00ed a dohromady nesm\u00ed p\u0159es\u00e1hnout 300 hodin ro\u010dn\u011b.<\/p>\n<p>Stejn\u011b jako u DP\u010c i u DPP existuje tzv. <strong>rozhodn\u00fd p\u0159\u00edjem<\/strong>. Pokud si u v\u00e1s dohod\u00e1\u0159 vyd\u011bl\u00e1 v\u00edce, mus\u00edte mu z p\u0159\u00edjmu strhnout z\u00e1lohy na poji\u0161t\u011bn\u00ed a dani. Pro rok 2026 je m\u011bs\u00ed\u010dn\u00ed rozhodn\u00fd p\u0159\u00edjem u DPP <strong>12 000 K\u010d<\/strong>.<\/p>\n<p><strong>Jak postupovat p\u0159i zdan\u011bn\u00ed DPP:<\/strong><\/p>\n<ul>\n<li>Pokud u v\u00e1s zam\u011bstnanec nem\u00e1 podepsan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka a vyd\u011bl\u00e1 si do limitu, dan\u00edte sr\u00e1\u017ekov\u011b.<\/li>\n<li>Pokud prohl\u00e1\u0161en\u00ed podepsal, dan\u00edte z\u00e1lohov\u011b.<\/li>\n<li>P\u0159i p\u0159ekon\u00e1n\u00ed limitu rozhodn\u00e9ho p\u0159\u00edjmu dan\u00edte z\u00e1lohov\u011b bez ohledu na to, jestli prohl\u00e1\u0161en\u00ed podepsal nebo ne.<\/li>\n<\/ul>\n<h2>Ukon\u010den\u00ed pracovn\u00edho pom\u011bru<\/h2>\n<p>Pracovn\u00ed pom\u011br m\u016f\u017ee <strong>ukon\u010dit jak zam\u011bstnavatel, tak zam\u011bstnanec<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>dohodou<\/strong> \u2013 ob\u011b strany se dobrovoln\u011b domluv\u00ed na podm\u00ednk\u00e1ch ukon\u010den\u00ed pracovn\u00edho pom\u011bru k ur\u010dit\u00e9mu dni,<\/li>\n<li aria-level=\"1\"><strong>v\u00fdpov\u011bd\u00ed<\/strong> \u2013 jednostrann\u00fd akt, kter\u00fdm jedna ze stran ukon\u010duje pracovn\u00ed pom\u011br,<\/li>\n<li aria-level=\"1\"><strong>okam\u017eit\u00fdm zru\u0161en\u00edm<\/strong> \u2013 v z\u00e1konem stanoven\u00fdch p\u0159\u00edpadech, nap\u0159. pokud zam\u011bstnanec hrub\u011b poru\u0161\u00ed p\u0159edpisy nebo zam\u011bstnavatel nevyplat\u00ed mzdu.<\/li>\n<\/ul>\n<p>Ukon\u010den\u00ed pracovn\u00edho pom\u011bru mus\u00ed b\u00fdt v\u017edy <strong>p\u00edsemn\u00e9<\/strong>.<\/p>\n<p>DPP a DP\u010c je mo\u017en\u00e9 ukon\u010dit p\u00edsemn\u011b a bez ud\u00e1n\u00ed d\u016fvod\u016f, plat\u00ed 15denn\u00ed v\u00fdpov\u011bdn\u00ed lh\u016fta (pokud si ob\u011b strany nesjednaj\u00ed jinak).<\/p>\n<p>P\u0159e\u010dt\u011bte si v\u00edce o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/ukonceni-pracovniho-pomeru-neni-jen-tak-co-je-dobre-vedet\/\">ukon\u010den\u00ed pracovn\u00edho pom\u011bru<\/a> \u2013 aby bylo v\u0161e pr\u00e1vn\u011b v po\u0159\u00e1dku, je pot\u0159eba dodr\u017eet n\u011bkolik pravidel.<\/p>\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 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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\/11235\">\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\/11235\">\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>Praktick\u00e9 p\u0159\u00edklady<\/h2>\n<p><strong>P\u0159\u00edklad \u010d. 1:<\/strong><\/p>\n<p>Firma na <strong>dohodu o proveden\u00ed pr\u00e1ce<\/strong> v roce 2026 najala Jana Pa\u0159\u00edzka. <strong>M\u011bs\u00ed\u010dn\u011b si vyd\u011bl\u00e1 9 500 K\u010d<\/strong> a u firmy nepodepsal r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed. Proto\u017ee je jeho odm\u011bna pod limitem 12 000 K\u010d, zam\u011bstnavatel za n\u011bj neodv\u00e1d\u00ed poji\u0161t\u011bn\u00ed. \u010c\u00e1stku pouze zdan\u00ed 15% sr\u00e1\u017ekovou dan\u00ed (1 425 K\u010d). Janovi tedy vyplat\u00ed 8 075 K\u010d.<\/p>\n<p><strong>P\u0159\u00edklad 2:<\/strong><\/p>\n<p>Firma na <strong>dohodu o proveden\u00ed pr\u00e1ce<\/strong> zam\u011bstn\u00e1v\u00e1 v roce 2026 i Lucii Hladkou. Tak\u00e9 nem\u00e1 podepsan\u00e9 r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed a <strong>m\u011bs\u00ed\u010dn\u011b si vyd\u011bl\u00e1 13 000 K\u010d<\/strong>. Tato \u010d\u00e1stka je nad limitem 12 000 K\u010d, tak\u017ee se z n\u00ed odv\u00e1d\u00ed poji\u0161t\u011bn\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">Lucie na zdravotn\u00edm a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed odvede 1 430 K\u010d (6,5 % na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a 4,5 % na zdravotn\u00ed poji\u0161t\u011bn\u00ed).<\/li>\n<li aria-level=\"1\">Zam\u011bstnavatel za ni na zdravotn\u00edm a soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed odvede 4 394 K\u010d (24,8 % soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a 9 % zdravotn\u00ed poji\u0161t\u011bn\u00ed).<\/li>\n<li aria-level=\"1\">Z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f ve v\u00fd\u0161i 15 % je 1 950 K\u010d.<\/li>\n<\/ul>\n<p>Lucii tedy firma vyplat\u00ed 9 620 K\u010d.<\/p>\n<p>Celkov\u00fd n\u00e1klad zam\u011bstnavatele na Lucii je 17 394 K\u010d (13 000 + 4 394).<\/p>\n<p><strong>P\u0159\u00edklad 3:<\/strong><\/p>\n<p>Firma na dohodu o proveden\u00ed pr\u00e1ce zam\u011bstn\u00e1v\u00e1 Just\u00fdnu Ulrichovou. Ta si vyd\u011bl\u00e1 stejn\u011b jako Lucie 13 000 K\u010d, ale na rozd\u00edl od n\u00ed u firmy <strong>podepsala r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed<\/strong>.<\/p>\n<ul>\n<li aria-level=\"1\">Just\u00fdna na zdravotn\u00edm a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed odvede 1 430 K\u010d (6,5 % na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a 4,5 % na zdravotn\u00ed poji\u0161t\u011bn\u00ed).<\/li>\n<li aria-level=\"1\">Zam\u011bstnavatel za ni na zdravotn\u00edm a soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed odvede 4 394 K\u010d (24,8 % soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a 9 % zdravotn\u00ed poji\u0161t\u011bn\u00ed).<\/li>\n<li aria-level=\"1\">Da\u0148 z p\u0159\u00edjm\u016f ve v\u00fd\u0161i 15 % je 1 950 K\u010d, ale d\u00edky r\u016f\u017eov\u00e9mu prohl\u00e1\u0161en\u00ed Just\u00fdna uplat\u0148uje slevu na poplatn\u00edka ve v\u00fd\u0161i 2 570 K\u010d. D\u00edky tomu j\u00ed vyjde nulov\u00e1 z\u00e1loha na da\u0148.<\/li>\n<\/ul>\n<p>Just\u00fdn\u011b firma vyplat\u00ed 11 570 K\u010d.<\/p>\n<p>Celkov\u00fd n\u00e1klad zam\u011bstnavatele na Just\u00fdnu je stejn\u00fd jako u Lucie, tj. 17 394 K\u010d (13 000 + 4 394).<\/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>Money S3 v\u00e1m pom\u016f\u017ee<\/h2>\n<p>V <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00e9m syst\u00e9mu<\/a> Money S3 zvl\u00e1dnete kompletn\u00ed person\u00e1ln\u00ed a mzdovou agendu pro men\u0161\u00ed a st\u0159edn\u00ed firmu. V n\u00ed<strong> evidujete ve\u0161ker\u00e9 pracovn\u00ed pom\u011bry<\/strong>, \u00fadaje o zam\u011bstnanc\u00edch a po\u010d\u00edt\u00e1te mzdy. To je velk\u00e9 usnadn\u011bn\u00ed \u2013 zad\u00e1te zam\u011bstnancovu doch\u00e1zku a syst\u00e9m v\u00e1m spo\u010d\u00edt\u00e1 jeho mzdu. Tak\u00e9 m\u016f\u017eete p\u0159idat pr\u00e9mie, bonusy a dal\u0161\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je pracovn\u00ed pom\u011br a kdy vznik\u00e1 Pracovn\u00ed pom\u011br je smluvn\u00ed vztah mezi zam\u011bstnavatelem a zam\u011bstnancem, kter\u00fd vznik\u00e1 nej\u010dast\u011bji na z\u00e1klad\u011b p\u00edsemn\u00e9 pracovn\u00ed smlouvy. V &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11236,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,21],"tags":[183,83,98],"class_list":["post-11235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-dohoda-o-pracovni-cinnosti","tag-dohoda-o-provedeni-prace","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11235","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11235"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11235\/revisions"}],"predecessor-version":[{"id":18811,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11235\/revisions\/18811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11236"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}