{"id":11235,"date":"2025-12-30T11:38:59","date_gmt":"2025-12-30T10:38:59","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11235"},"modified":"2025-12-30T11:51:41","modified_gmt":"2025-12-30T10:51:41","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>T\u00edmto n\u00e1zvem ozna\u010dujeme <strong>smluvn\u00ed vztah mezi zam\u011bstnavatelem a zam\u011bstnancem<\/strong>. V pracovn\u00ed smlouv\u011b mus\u00ed b\u00fdt uvedeno:<\/p>\n<ul>\n<li aria-level=\"1\">jakou pr\u00e1ci bude zam\u011bstnanec vykon\u00e1vat,<\/li>\n<li aria-level=\"1\">m\u00edsto \u010di m\u00edsta, kde tuto pr\u00e1ci bude vykon\u00e1vat,<\/li>\n<li aria-level=\"1\">den n\u00e1stupu do pr\u00e1ce.<\/li>\n<\/ul>\n<p>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. Pokud zam\u011bstnanec pracuje <strong>ve v\u00edcesm\u011bnn\u00e9m \u010di nep\u0159etr\u017eit\u00e9m provozu<\/strong>, jeho t\u00fddenn\u00ed pracovn\u00ed doba je tak\u00e9 37,5 hodiny t\u00fddn\u011b. Jestli\u017ee pracuje v dvousm\u011bnn\u00e9m re\u017eimu, jeho t\u00fddenn\u00ed pracovn\u00ed doba na hlavn\u00ed pracovn\u00ed pom\u011br je 38,75 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:<\/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<li aria-level=\"1\">hlavn\u00ed pracovn\u00ed pom\u011br.<\/li>\n<\/ul>\n<h3>Pracovn\u00ed pom\u011br na dobu ur\u010ditou a neur\u010ditou<\/h3>\n<p>Pokud je pracovn\u00ed pom\u011br uzav\u0159en\u00fd na dobu ur\u010ditou, znamen\u00e1 to, \u017ee se ob\u011b strany domluv\u00ed, ke kter\u00e9mu dni pracovn\u00ed pom\u011br kon\u010d\u00ed. Jakmile tato doba uplyne, domluv\u00ed se, jestli ji budou cht\u00edt prodlou\u017eit. Pracovn\u00ed pom\u011br na dobu ur\u010ditou m\u016f\u017eete <strong>sjednat maxim\u00e1ln\u011b na 3 roky<\/strong> a s doty\u010dn\u00fdm zam\u011bstnancem jej m\u016f\u017eete uzav\u0159\u00edt maxim\u00e1ln\u011b dvakr\u00e1t po sob\u011b.<\/p>\n<p>Dal\u0161\u00ed sjedn\u00e1n\u00ed pracovn\u00edho pom\u011bru na dobu ur\u010ditou mezi stejn\u00fdmi \u00fa\u010dastn\u00edky z\u00e1kon umo\u017e\u0148uje <strong>a\u017e po uplynut\u00ed 3 let<\/strong> od skon\u010den\u00ed p\u0159edchoz\u00edho pracovn\u00edho pom\u011bru na dobu ur\u010ditou.<\/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 dohoda o pracovn\u00ed \u010dinnosti a dohoda o proveden\u00ed pr\u00e1ce. 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 2025 je to <strong>124,40 K\u010d \/ hod<\/strong>, v roce 2026 to bude <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 opracovan\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. rozhodn\u00fd p\u0159\u00edjem. 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 2025 je m\u011bs\u00ed\u010dn\u00ed rozhodn\u00fd p\u0159\u00edjem u DPP <strong>11 500 K\u010d<\/strong>, pro rok 2026 je to <strong>12 000 K\u010d<\/strong>.<\/p>\n<p>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. Pokud prohl\u00e1\u0161en\u00ed podepsal, dan\u00edte z\u00e1lohov\u011b. P\u0159i p\u0159ekon\u00e1n\u00ed limitu dan\u00edte z\u00e1lohov\u011b bez ohledu na to, jestli prohl\u00e1\u0161en\u00ed podepsal nebo ne.<\/p>\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,<\/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 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 .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\/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 2025 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 11 500 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 dohodu o proveden\u00ed pr\u00e1ce zam\u011bstn\u00e1v\u00e1 v roce 2025 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 11 500 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 1 508 K\u010d.<\/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.<\/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 9 542 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 1 508 K\u010d.<\/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.<\/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).<br \/>\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  <\/p>\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 podniku<\/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 T\u00edmto n\u00e1zvem ozna\u010dujeme smluvn\u00ed vztah mezi zam\u011bstnavatelem a zam\u011bstnancem. V pracovn\u00ed smlouv\u011b mus\u00ed b\u00fdt uvedeno: jakou pr\u00e1ci bude &#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":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11235\/revisions"}],"predecessor-version":[{"id":18311,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11235\/revisions\/18311"}],"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}]}}