{"id":12281,"date":"2023-10-16T10:36:49","date_gmt":"2023-10-16T08:36:49","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12281"},"modified":"2023-10-24T08:51:40","modified_gmt":"2023-10-24T06:51:40","slug":"novela-zakoniku-prace-nahrada-vydaju-pri-praci-na-dalku-od-1-10-2023","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/novela-zakoniku-prace-nahrada-vydaju-pri-praci-na-dalku-od-1-10-2023\/","title":{"rendered":"Novela z\u00e1kon\u00edku pr\u00e1ce: n\u00e1hrada v\u00fddaj\u016f p\u0159i pr\u00e1ci na d\u00e1lku od 1. 10. 2023"},"content":{"rendered":"<h2>Novela z\u00e1kon\u00edku pr\u00e1ce 2023<\/h2>\n<p>Novela z\u00e1kon\u00edku pr\u00e1ce vy\u0161la ve Sb\u00edrce z\u00e1kon\u016f pod \u010d\u00edslem 281\/2023 Sb. Z\u00e1kon nabyl \u00fa\u010dinnosti od 1. 10. 2023, m\u00e1 v\u0161ak d\u011blenou \u00fa\u010dinnost a druh\u00e1 v\u00fdznamn\u00e1 \u010d\u00e1st tak nabude \u00fa\u010dinnosti a\u017e od 1. 1. 2024. V\u00a0dne\u0161n\u00edm \u010dl\u00e1nku se zam\u011b\u0159\u00edme na n\u00e1hrady v\u00fddaj\u016f spojen\u00e9 s\u00a0prac\u00ed na d\u00e1lku neboli p\u0159i pr\u00e1ci na \u201eHome Office\u201c.<\/p>\n<h2>Pro\u010d je pr\u00e1ce na d\u00e1lku v\u00fdhodn\u00e1?<\/h2>\n<p>Zda je pr\u00e1ce na d\u00e1lku v\u00fdhodn\u00e1, si mus\u00ed ka\u017ed\u00e1 strana vyhodnotit sama. N\u00e1sleduj\u00edc\u00ed tabulka uv\u00e1d\u00ed n\u011bkolik mo\u017en\u00fdch p\u0159\u00edklad\u016f. Nov\u011b ji\u017e nemus\u00ed zam\u011bstnanec pracovat p\u0159\u00edmo z\u00a0domova, ale nap\u0159\u00edklad z\u00a0jinak dohodnut\u00e9ho m\u00edsta, jako je chata, dovolen\u00e1 u mo\u0159e aj.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>V\u00fdhody pro zam\u011bstnance<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fdhody pro zam\u011bstnavatele<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">lze dohodnout flexibiln\u00ed pracovn\u00ed dobu<\/td>\n<td style=\"text-align: center;\">nemus\u00ed zaji\u0161\u0165ovat kancel\u00e1\u0159 a jej\u00ed vybaven\u00ed k\u00a0v\u00fdkonu pr\u00e1ce<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u00faspora na \u010dase a v\u00fdloh\u00e1ch na cestu do pr\u00e1ce a zp\u011bt<\/td>\n<td style=\"text-align: center;\">mo\u017en\u00e1 \u00faspora na n\u00e1jmu, energi\u00edch a souvisej\u00edc\u00edch poplatk\u016f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">mo\u017enost spojen\u00ed pr\u00e1ce pro firmu i dom\u00e1c\u00ed pr\u00e1ce<\/td>\n<td style=\"text-align: center;\">nehrad\u00ed zam\u011bstnanc\u016fm p\u0159ek\u00e1\u017eky v pr\u00e1ci<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">zam\u011bstnanec si s\u00e1m stanov\u00ed p\u0159est\u00e1vky a dobu odpo\u010dinku<\/td>\n<td style=\"text-align: center;\">v\u011bt\u0161\u00ed loajalita a motivace zam\u011bstnanc\u016f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Nev\u00fdhody pro zam\u011bstnance<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Nev\u00fdhody pro zam\u011bstnavatele<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">odtrhnut\u00ed od kolektivu<\/td>\n<td style=\"text-align: center;\">nem\u00e1 zam\u011bstnance k\u00a0dispozici po celou pracovn\u00ed dobu<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">vznik mo\u017en\u00e9ho nedorozum\u011bn\u00ed v pln\u011bn\u00ed pracovn\u00edch \u00fakol\u016f<\/td>\n<td style=\"text-align: center;\">mus\u00ed v\u00edce hl\u00eddat pln\u011bn\u00ed \u00fakol\u016f od zam\u011bstnance<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">vedlej\u0161\u00ed n\u00e1klady p\u0159i pln\u011bn\u00ed \u00fakol\u016f, kter\u00e9 firma nebude hradit<\/td>\n<td style=\"text-align: center;\">mo\u017en\u00e9 vedlej\u0161\u00ed v\u00edcen\u00e1klady p\u0159i pln\u011bn\u00ed \u00fakol\u016f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pravidla pro pr\u00e1ci na d\u00e1lku od 1. 10. 2023<\/h2>\n<p>Novelou z\u00e1kon\u00edku pr\u00e1ce byla s\u00a0\u00fa\u010dinnost\u00ed od 1. 10. 2023 zavedena v \u00a7 317 z\u00e1kon\u00edku pr\u00e1ce nov\u00e1 d\u016fle\u017eit\u00e1 podm\u00ednka, a to, \u017ee smlouva o v\u00fdkonu pr\u00e1ce na d\u00e1lku mus\u00ed b\u00fdt od 1. 10. 2023 <u>p\u00edsemn\u00e1<\/u>. Smlouva o v\u00fdkonu pr\u00e1ce na d\u00e1lku mus\u00ed b\u00fdt tak\u00e9 nov\u011b vyhotovena p\u0159ed vlastn\u00edm v\u00fdkonem pr\u00e1ce. U st\u00e1vaj\u00edc\u00edch zam\u011bstnanc\u016f \u010di dohod\u00e1\u0159\u016f m\u00e1 zam\u011bstnavatel prostor douzav\u0159\u00edt v\u0161echny pot\u0159ebn\u00e9 <u>p\u00edsemn\u00e9<\/u> dohody o pr\u00e1ci na d\u00e1lku nejpozd\u011bji <strong>do 1. 11. 2023<\/strong>.<\/p>\n<p>Novelou bylo rovn\u011b\u017e k\u00a0datu 1. 10. 2023 vymezeno n\u011bkolik skupin zam\u011bstnanc\u016f, kte\u0159\u00ed maj\u00ed ze z\u00e1kona pr\u00e1vo po\u017eadovat, aby jim v\u00fdkon pr\u00e1ce na d\u00e1lku zam\u011bstnavatel umo\u017enil. Jedn\u00e1 se o t\u011bhotnou zam\u011bstnankyni a tzv. \u201epe\u010duj\u00edc\u00ed osoby\u201c.\u00a0 Zam\u011bstnavatel pak bude m\u00edt povinnost takov\u00e9mu po\u017eadavku, a\u017e na od\u016fvodn\u011bn\u00e9 v\u00fdjimky, vyhov\u011bt.<\/p>\n<p>Jedn\u00e1 se o n\u00e1sleduj\u00edc\u00ed skupiny zam\u011bstnanc\u016f:<\/p>\n<ul>\n<li>t\u011bhotn\u00e1 zam\u011bstnankyn\u011b<\/li>\n<li>zam\u011bstnankyn\u011b nebo zam\u011bstnanec pe\u010duj\u00edc\u00ed o d\u00edt\u011b mlad\u0161\u00ed ne\u017e 9 let<\/li>\n<li>zam\u011bstnankyn\u011b nebo zam\u011bstnanec, kte\u0159\u00ed p\u0159ev\u00e1\u017en\u011b sami dlouhodob\u011b pe\u010duj\u00ed o osoby se zdravotn\u00edm omezen\u00edm II, III a IV. stupn\u011b<\/li>\n<\/ul>\n<p>Pokud o pr\u00e1ci na d\u00e1lku \u017e\u00e1d\u00e1 zam\u011bstnanec, kter\u00fd nespad\u00e1 do \u017e\u00e1dn\u00e9 z v\u00fd\u0161e uveden\u00fdch kategori\u00ed, m\u016f\u017ee samoz\u0159ejm\u011b zam\u011bstnavatel bez obav takovou \u017e\u00e1dost odm\u00edtnout.<\/p>\n<h2>P\u0159\u00edklad: p\u0159echodn\u00e1 ustanoven\u00ed k p\u00edsemn\u00fdm smlouv\u00e1m na d\u00e1lku<\/h2>\n<p>P\u0159echodn\u00e1 ustanoven\u00ed k\u00a0novele z\u00e1kon\u00edku pr\u00e1ce, bod 4:<\/p>\n<ul>\n<li>nebyla-li do 30.9.2023 se zam\u011bstnancem, kter\u00fd nepracuje na pracovi\u0161ti zam\u011bstnavatele podle \u00a7 317 odst. 1 (pr\u00e1ce na d\u00e1lku) uzav\u0159ena p\u00edsemn\u00e1 dohoda o podm\u00ednk\u00e1ch v\u00fdkonu t\u00e9to pr\u00e1ce<\/li>\n<li>uzav\u0159e zam\u011bstnavatel se zam\u011bstnancem <u>p\u00edsemnou<\/u> dohodu o v\u00fdkonu pr\u00e1ce na d\u00e1lku podle \u00a7 317 odst. 1 ZP, ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m od 1. 10. 2023<\/li>\n<li>a to ve lh\u016ft\u011b 1 m\u011bs\u00edce ode dne nabyt\u00ed \u00fa\u010dinnosti tohoto z\u00e1kona, tedy do 1. 11. 2023<\/li>\n<\/ul>\n<p><strong>Vzorov\u00fd p\u0159\u00edklad od MPSV<\/strong><\/p>\n<p><strong>Zam\u011bstnanec m\u00e1 \u0161iroce sjednan\u00e9 m\u00edsto v\u00fdkonu pr\u00e1ce (Praha), p\u0159i\u010dem\u017e dosud ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech vykon\u00e1v\u00e1 pr\u00e1ci z domova (Praha 11) na z\u00e1klad\u011b \u00fastn\u00ed dohody se zam\u011bstnavatelem. Bli\u017e\u0161\u00ed postup upravuje vnit\u0159n\u00ed p\u0159edpis zam\u011bstnavatele. <\/strong><\/p>\n<p>Pokud zam\u011bstnavatel zam\u00fd\u0161l\u00ed, aby spolupr\u00e1ce nad\u00e1le v t\u00e9to podob\u011b pokra\u010dovala, mus\u00ed:<\/p>\n<ul>\n<li>uzav\u0159\u00edt se zam\u011bstnancem <u>p\u00edsemnou<\/u> dohodu o pr\u00e1ci na d\u00e1lku<\/li>\n<li>a to nejpozd\u011bji <strong>do 1. listopadu 2023<\/strong><\/li>\n<\/ul>\n<h2>N\u00e1hrada n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku u zam\u011bstnanc\u016f od 1. 10. 2023<\/h2>\n<p>Z\u00e1kon\u00edk pr\u00e1ce v \u00a7 2 uv\u00e1d\u00ed, \u017ee z\u00e1visl\u00e1 pr\u00e1ce mus\u00ed b\u00fdt vykon\u00e1v\u00e1na za mzdu, plat nebo odm\u011bnu za pr\u00e1ci, <u>na\u00a0<\/u><u>n\u00e1klady<\/u>\u00a0a odpov\u011bdnost <u>zam\u011bstnavatele<\/u>, v pracovn\u00ed dob\u011b na pracovi\u0161ti zam\u011bstnavatele, pop\u0159\u00edpad\u011b na jin\u00e9m dohodnut\u00e9m m\u00edst\u011b.<\/p>\n<p>Nov\u00fd \u00a7 190a z\u00e1kon\u00edku pr\u00e1ce v\u00a0odstavci 3 uv\u00e1d\u00ed, \u017ee bylo-li to <u>p\u00edsemn\u011b<\/u> sjedn\u00e1no nebo vnit\u0159n\u00edm p\u0159edpisem stanoveno, poskytne zam\u011bstnavatel zam\u011bstnanci za ka\u017edou zapo\u010datou hodinu pr\u00e1ce na d\u00e1lku pau\u0161\u00e1ln\u00ed \u010d\u00e1stku. Pokud nebyla sjedn\u00e1na pau\u0161\u00e1ln\u00ed \u010d\u00e1stka, propl\u00e1c\u00ed zam\u011bstnavatel zam\u011bstnanci skute\u010dn\u00e9 prok\u00e1zan\u00e9 v\u00fddaje. Zam\u011bstnavatel se zam\u011bstnancem si mohou p\u0159edem <u>p\u00edsemn\u011b<\/u> sjednat, \u017ee n\u00e1hrady n\u00e1klad\u016f v souvislosti s v\u00fdkonem pr\u00e1ce na d\u00e1lku nebo jejich \u010d\u00e1st zam\u011bstnanci nep\u0159\u00edslu\u0161\u00ed.<\/p>\n<p>V\u00fd\u0161e pau\u0161\u00e1ln\u00ed \u010d\u00e1stky n\u00e1hrady n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku \u010din\u00ed od 1. 10. 2023 <strong>\u010d\u00e1stku 4,60 K\u010d<\/strong> za ka\u017edou zapo\u010datou hodinu pr\u00e1ce mimo pracovi\u0161t\u011b zam\u011bstnavatele. Jedn\u00e1 se o \u00faplnou novinku v \u010desk\u00e9 legislativ\u011b. Jej\u00ed v\u00fd\u0161i pro rok 2023 stanov\u00ed Vyhl\u00e1\u0161ka MPSV \u010d. 299\/2023 Sb.<\/p>\n<p>Na poskytov\u00e1n\u00ed t\u00e9to n\u00e1hrady reaguje i novelizovan\u00fd \u00a7 6 z\u00e1kona odst. 7 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, kter\u00fd s \u00fa\u010dinnost\u00ed od 1. 10. 2023 na konci textu p\u00edsmene e) dopl\u0148uje, \u017ee je-li pln\u011bn\u00ed poskytov\u00e1no v podob\u011b pau\u0161\u00e1ln\u00ed \u010d\u00e1stky na n\u00e1hradu n\u00e1klad\u016f spojen\u00fdch s v\u00fdkonem pr\u00e1ce z jin\u00e9ho m\u00edsta dohodnut\u00e9ho se zam\u011bstnavatelem, ne\u017e je pracovi\u0161t\u011b zam\u011bstnavatele (Home Office), nen\u00ed tento p\u0159\u00edjem p\u0159edm\u011btem dan\u011b, ale jen do v\u00fd\u0161e pau\u0161\u00e1ln\u00ed \u010d\u00e1stky. Postupuje se tedy obdobn\u011b jako u cestovn\u00edch n\u00e1hrad.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>N\u00e1hrada n\u00e1klad\u016f zam\u011bstnavatelem \/ za ka\u017edou zapo\u010datou hodinu<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1. varianta<\/td>\n<td style=\"text-align: center;\">ve skute\u010dn\u011b prok\u00e1zan\u00e9 v\u00fd\u0161i<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2. varianta<\/td>\n<td style=\"text-align: center;\">na z\u00e1klad\u011b pau\u0161\u00e1lu (kalkulace) stanoven\u00e9ho zam\u011bstnavatelem<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3. varianta<\/td>\n<td style=\"text-align: center;\">na z\u00e1klad\u011b pau\u0161\u00e1lu dle Vyhl\u00e1\u0161ky MPSV<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4. varianta<\/td>\n<td style=\"text-align: center;\">p\u00edsemn\u011b lze sjednat i bez n\u00e1hrady<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokud vlastn\u00edte <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>, je nutno v r\u00e1mci zpracov\u00e1n\u00ed mezd zadat uveden\u00e9 n\u00e1hrady do z\u00e1konn\u00e9ho limitu do spr\u00e1vn\u00fdch kolonek, aby nedoch\u00e1zelo k jejich zdan\u011bn\u00ed a pojistn\u00fdm odvod\u016fm.<\/p>\n<h2>N\u00e1hrada n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku u dohod\u00e1\u0159\u016f od 1. 10. 2023<\/h2>\n<p>N\u00e1hrady n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku u zam\u011bstnanc\u016f na DPP a DP\u010c nov\u011b \u0159e\u0161\u00ed tak\u00e9 \u00a7 190a z\u00e1kon\u00edku pr\u00e1ce. Dohod\u00e1\u0159\u016fm nevznik\u00e1 automaticky ze z\u00e1kona n\u00e1rok na n\u00e1hrady n\u00e1klad\u016f p\u0159i v\u00fdkonu pr\u00e1ce na d\u00e1lku, tak jako zam\u011bstnanc\u016fm v\u00a0pracovn\u00edm pom\u011bru, ale z\u00e1kon p\u0159ipou\u0161t\u00ed, \u017ee si m\u016f\u017ee dohod\u00e1\u0159 se zam\u011bstnavatelem toto pr\u00e1vo sjednat. Pokud zam\u011bstnavatel toto pr\u00e1vo <u>p\u00edsemn\u011b<\/u> sjedn\u00e1, je povinen tyto n\u00e1hrady vypl\u00e1cet dle smluvn\u00edho ujedn\u00e1n\u00ed.<\/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\/12281\">\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\/12281\">\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>P\u0159\u00edklad: pau\u0161\u00e1ln\u00ed n\u00e1hrada a jej\u00ed da\u0148ov\u00fd re\u017eim<\/h2>\n<p><strong>Zam\u011bstnanec pracuje na polovi\u010dn\u00ed \u00favazek, m\u00e1 nov\u011b od 1. 10. 2023 sjednanou dohodu o pr\u00e1ci na d\u00e1lku. Jak se vypo\u010dte n\u00e1hrada v\u00fddaj\u016f za b\u011b\u017en\u00fd ms\u00edc, kter\u00fd m\u00e1 20 pracovn\u00edch dn\u016f?<\/strong><\/p>\n<p>Pokud se zam\u011bsntnaec a zam\u011bstnavatele nedohodli jinak, lze propl\u00e1cet n\u00e1hrada v\u00fddaj\u016f, kter\u00e9 vzniknou zam\u011bstnanci v souvislosti s v\u00fdkokem pr\u00e1ce pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou, kter\u00e1 pro rok 2023 \u010din\u00ed 4,60 K\u010d za ka\u017edou zapo\u010datou hodinu pr\u00e1ce. Pokud zam\u011bstnanec pracoval na d\u00e1lku 20 dn\u016f v m\u011bs\u00edci v\u017edy 4 hodiny, pak by pau\u0161\u00e1ln\u00ed n\u00e1hrada \u010dinila 20 x 4 x 4,60 = 368 K\u010d.<\/p>\n<p>Zam\u011bstnavatel\u00e9 <u>mohou<\/u> poskytovat i vy\u0161\u0161\u00ed n\u00e1hrady. To neplat\u00ed pro tzv. nepodnikatelsk\u00e9 subjekty, jako nap\u0159. pro st\u00e1t, samospr\u00e1vy, ve\u0159ejn\u00e9 organizace \u010di st\u00e1tn\u00ed a ve\u0159ejn\u00e9 \u0161koly. Pau\u0161\u00e1ln\u00ed \u010d\u00e1stka do limitu 4,60 K\u010d za hodinu nebude zda\u0148ov\u00e1na. Pokud by zam\u011bstnavatel poskytl vy\u0161\u0161\u00ed n\u00e1hradu, pak \u010d\u00e1stka, kter\u00e1 p\u0159ekro\u010d\u00ed limit 4,60 K\u010d za hodinu bude p\u0159edm\u011btem zdan\u011bn\u00ed dan\u00ed z p\u0159\u00edjm\u016f a tak\u00e9 sou\u010d\u00e1st\u00ed vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f pro pojistn\u00e9 odvody.<\/p>\n<h2>Sankce od inspektor\u00e1tu pr\u00e1ce<\/h2>\n<p>V souvislosti s novelou z\u00e1kon\u00edku pr\u00e1ce byl novelizov\u00e1n s \u00fa\u010dinnost\u00ed od 1. 10. 2023 z\u00e1kon \u010d. 251\/2005 Sb., o inspekci pr\u00e1ce. \u00a7 13 odst. 1 a \u00a7 26 odst. 1 p\u00edsm. m) nov\u011b zn\u00ed:<\/p>\n<ul>\n<li>neposkytne-li zam\u011bstnavatel zam\u011bstnanci za pr\u00e1ci vykonanou na z\u00e1klad\u011b <u>dohody<\/u> o pr\u00e1ci konan\u00e9 mimo pracovn\u00ed pom\u011br odm\u011bnu z dohody<\/li>\n<li>nebo n\u011bkterou jej\u00ed slo\u017eku ve v\u00fd\u0161i a za podm\u00ednek stanoven\u00fdch <u>jin\u00fdm pr\u00e1vn\u00edm p\u0159edpisem<\/u><\/li>\n<li><u>a sjednan\u00fdch<\/u> v dohod\u011b o pr\u00e1ci konan\u00e9 mimo pracovn\u00ed pom\u011br<\/li>\n<li>hroz\u00ed mu sankce a\u017e do v\u00fd\u0161e 2 mil. K\u010d<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Novela z\u00e1kon\u00edku pr\u00e1ce 2023 Novela z\u00e1kon\u00edku pr\u00e1ce vy\u0161la ve Sb\u00edrce z\u00e1kon\u016f pod \u010d\u00edslem 281\/2023 Sb. Z\u00e1kon nabyl \u00fa\u010dinnosti od 1. 10. 2023, m\u00e1 v\u0161ak d\u011blenou &#8230;<\/p>\n","protected":false},"author":10,"featured_media":12282,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[319,75],"class_list":["post-12281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-pracovnepravni-vztahy","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12281","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12281"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12281\/revisions"}],"predecessor-version":[{"id":12361,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12281\/revisions\/12361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12282"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}