{"id":12344,"date":"2026-04-16T18:03:18","date_gmt":"2026-04-16T16:03:18","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12344"},"modified":"2026-04-16T18:03:20","modified_gmt":"2026-04-16T16:03:20","slug":"narok-na-dovolenou-u-dpp-a-dpc","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/narok-na-dovolenou-u-dpp-a-dpc\/","title":{"rendered":"N\u00e1rok na dovolenou u DPP a DP\u010c"},"content":{"rendered":"<h2><strong>Kdy u dohod\u00e1\u0159\u016f vznik\u00e1 n\u00e1rok na dovolenou<\/strong><\/h2>\n<p><strong>Dohod\u00e1\u0159 m\u00e1 na dovolenou n\u00e1rok pouze za p\u0159edpokladu, \u017ee\u00a0<\/strong>u zam\u011bstnavatele sjednanou dohodu <strong>alespo\u0148 4 t\u00fddny<\/strong> (tedy 28 dn\u016f) a z\u00e1rove\u0148 odpracuje alespo\u0148 <strong>4n\u00e1sobek<\/strong> sv\u00e9 fiktivn\u00ed t\u00fddenn\u00ed pracovn\u00ed doby. Fiktivn\u00ed t\u00fddenn\u00ed pracovn\u00ed dobou pro \u00fa\u010dely v\u00fdpo\u010dtu dovolen\u00e9 bude v\u017edy <strong>20 hodin t\u00fddn\u011b<\/strong> (bez ohledu na skute\u010dn\u011b odpracovan\u00e9 hodiny).<\/p>\n<p>Aby zam\u011bstnanc\u016fm na DPP \u010di DP\u010c vznikl n\u00e1rok na dovolenou, mus\u00ed u stejn\u00e9ho zam\u011bstnavatele odpracovat minim\u00e1ln\u011b 80 hodin za kalend\u00e1\u0159n\u00ed rok. Ob\u011b podm\u00ednky (28 dn\u016f + 80 hodin) mus\u00ed b\u00fdt spln\u011bny sou\u010dasn\u011b.<\/p>\n<p><strong>Pro \u00fa\u010dely dovolen\u00e9<\/strong> se do odpracovan\u00e9 doby <strong>zapo\u010d\u00edt\u00e1vaj\u00ed i n\u011bkter\u00e9 doby, kdy zam\u011bstnanec nepracuje<\/strong>, a to u DP\u010c i DPP (zde v\u0161ak s ur\u010dit\u00fdm omezen\u00edm).<\/p>\n<p>Jde zejm\u00e9na o doby:<\/p>\n<p>a) kdy zam\u011bstnanec nepracuje pro p\u0159ek\u00e1\u017eky v pr\u00e1ci (nap\u0159. nemoc, o\u0161et\u0159ovn\u00e9),<br \/>\nb) \u010derpan\u00e9 dovolen\u00e9,<br \/>\nc) kdy si zam\u011bstnanec vyb\u00edr\u00e1 n\u00e1hradn\u00ed volno za pr\u00e1ci p\u0159es\u010das nebo ve sv\u00e1tek.<\/p>\n<p>U <strong>DPP<\/strong> se v\u0161ak tyto p\u0159ek\u00e1\u017eky nepova\u017euj\u00ed za v\u00fdkon pr\u00e1ce a nezahrnuj\u00ed se tak ani do ro\u010dn\u00edho limitu 300 hodin ro\u010dn\u011b (viz \u00a7 75 odst. 2 ZP: \u201eDoby uveden\u00e9 v \u00a7 348 odst. 1 se do rozsahu pr\u00e1ce nezapo\u010d\u00edt\u00e1vaj\u00ed\u201c). Zda vznikne \u010di nevznikne n\u00e1rok na dovolenou (za spln\u011bn\u00ed obou v\u00fd\u0161e uveden\u00fdch podm\u00ednek), se posuzuje za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed rok samostatn\u011b a za ka\u017ed\u00fd pracovn\u00ed pom\u011br samostatn\u011b.<\/p>\n<h3>P\u0159\u00edklad: V\u00fdpo\u010det dovolen\u00e9 u DPP<\/h3>\n<p><strong>Student uzav\u0159el se zam\u011bstnavatelem dohodu o proveden\u00ed pr\u00e1ce, a to na cel\u00fd kalend\u00e1\u0159n\u00ed rok. V tomto roce odpracuje celkem u\u00a0<\/strong><strong>firmy<\/strong><strong> 300 hodin.\u00a0 Zam\u011bstnavatel poskytuje dovolenou v d\u00e9lce 4 t\u00fddn\u016f za kalend\u00e1\u0159n\u00ed rok.<\/strong><\/p>\n<p>Student splnil ob\u011b podm\u00ednky:<\/p>\n<ol>\n<li>pracovn\u00ed pom\u011br trval d\u00e9le ne\u017e 4 t\u00fddny (28 dn\u00ed),<\/li>\n<li><strong>odpracoval v\u00edce ne\u017e 80 hodin za rok.<br \/>\n<\/strong><\/li>\n<\/ol>\n<p><strong>V\u00fdpo\u010det dovolen\u00e9:<\/strong><\/p>\n<p>D\u00e9lka dovolen\u00e9 se ur\u010d\u00ed v souladu s \u00a7 213 z\u00e1kon\u00edku pr\u00e1ce: za ka\u017edou celou odpracovanou t\u00fddenn\u00ed pracovn\u00ed dobu p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci dovolen\u00e1 v d\u00e9lce 1\/52 t\u00e9to t\u00fddenn\u00ed pracovn\u00ed doby vyn\u00e1soben\u00e9 v\u00fdm\u011brou dovolen\u00e9.<\/p>\n<p><strong>Pro \u00fa\u010dely dovolen\u00e9 bude fiktivn\u00ed t\u00fddenn\u00ed pracovn\u00ed doba v\u017edy 20 hodin.<\/strong><\/p>\n<p>Student odpracoval 300 hodin : 20 hodinov\u00e1 fiktivn\u00ed TPD = 15 cel\u00fdch odpracovan\u00fdch t\u00fddn\u016f<\/p>\n<p>Pro v\u00fdpo\u010det dovolen\u00e9 pou\u017eijeme z\u00e1kladn\u00ed vzorec:<\/p>\n<p>15\/52 * 4 t\u00fddny dovolen\u00e9 * \u00favazek 20 hod\/t\u00fddn\u011b = 23,08 hodin \u2013 zaokrouhleno na 24 hodin.<\/p>\n<p>\u010cerp\u00e1n\u00ed dovolen\u00e9, ani jej\u00ed p\u0159\u00edpadn\u00e9 proplacen\u00ed p\u0159i ukon\u010den\u00ed dohody, se nebude po\u010d\u00edtat do hodinov\u00e9ho limitu u <strong>DPP<\/strong> 300 hodin ro\u010dn\u011b (viz \u00a7 75 odst. 2 ZP: \u201eDoby uveden\u00e9 v \u00a7 348 odst. 1 se do rozsahu pr\u00e1ce <strong>nezapo\u010d\u00edt\u00e1vaj\u00ed<\/strong>\u201c). \u010cerp\u00e1n\u00ed dovolen\u00e9 se bude stejn\u011b jako u zam\u011bstnanc\u016f v pracovn\u00edm pom\u011bru zapo\u010d\u00edt\u00e1vat \u201epro \u00fa\u010dely v\u00fdpo\u010dtu dovolen\u00e9\u201c do odpracovan\u00e9 doby.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-12349\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash-1024x768.jpg\" alt=\"\" width=\"1024\" height=\"768\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash-1024x768.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash-300x225.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash-150x113.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash-768x576.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash-1536x1152.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/jennie-clavel-G0zoYDFvUXQ-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3>P\u0159\u00edklad:\u00a0V\u00fdpo\u010det dovolen\u00e9 u DP\u010c<\/h3>\n<p><strong>D\u016fchodce uzav\u0159el se zam\u011bstnavatelem dohodu o pracovn\u00ed \u010dinnosti. Dohoda byla uzav\u0159ena na obdob\u00ed od 1. 12.\u00a0do 31. 12<\/strong><strong>. Zam\u011bstnanec odpracoval 60 hodin. Bude m\u00edt d\u016fchodce n\u00e1rok na dovolenou?<\/strong><\/p>\n<p>D\u016fchodce nesplnil druhou podm\u00ednku, a to, \u017ee neodpracoval v kalend\u00e1\u0159n\u00edm roce v\u00edce ne\u017e 80 hodin. <strong>Nevznikne mu tud\u00ed\u017e \u017e\u00e1dn\u00fd n\u00e1rok na dovolenou<\/strong>.<\/p>\n<p><strong>D\u016fchodce uzav\u0159el se zam\u011bstnavatelem dohodu o pracovn\u00ed \u010dinnosti. Dohoda byla uzav\u0159ena na cel\u00fd rok<\/strong><strong>. Zam\u011bstnanec odpracoval 410 hodin. Zam\u011bstnavatel poskytuje dovolenou v d\u00e9lce 5 t\u00fddn\u016f za kalend\u00e1\u0159n\u00ed rok.<\/strong><\/p>\n<p>Tentokr\u00e1t d\u016fchodce splnil ob\u011b podm\u00ednky:<\/p>\n<ol>\n<li>pracovn\u00ed pom\u011br trval d\u00e9le ne\u017e 4 t\u00fddny,<\/li>\n<li>zam\u011bstnanec (brig\u00e1dn\u00edk) odpracoval v\u00edce ne\u017e 80 hodin za rok.<\/li>\n<\/ol>\n<p><strong>Pro \u00fa\u010dely dovolen\u00e9 bude fiktivn\u00ed t\u00fddenn\u00ed pracovn\u00ed doba v\u017edy 20 hodin.<\/strong><\/p>\n<p>D\u016fchodce odpracoval 410 hodin : 20 hodinov\u00e1 fiktivn\u00ed TPD = 20,5 t\u00fddn\u016f \u2013 zaokrouhleno na 20 cel\u00fdch odpracovan\u00fdch t\u00fddn\u016f.<\/p>\n<p>Pro v\u00fdpo\u010det dovolen\u00e9 pou\u017eijeme z\u00e1kladn\u00ed vzorec:<\/p>\n<p>20\/52 * 5 t\u00fddn\u016f dovolen\u00e9 * \u00favazek 20 hod\/t\u00fddn\u011b = 38,46 hodin \u2013 zaokrouhleno na 39 hodin.<\/p>\n<p>U <strong>DP\u010c<\/strong> se doba \u010derp\u00e1n\u00ed dovolen\u00e9 <strong>zapo\u010d\u00edt\u00e1v\u00e1 do v\u00fdkonu pr\u00e1ce<\/strong>. To je d\u016fle\u017eit\u00e9 pro sledov\u00e1n\u00ed limitu poloviny pracovn\u00ed doby (obvykle max. 20 hodin t\u00fddn\u011b v pr\u016fm\u011bru). Stejn\u011b jako u klasick\u00fdch zam\u011bstnanc\u016f se i dohod\u00e1\u0159\u016fm \u010derp\u00e1n\u00ed dovolen\u00e9 zapo\u010d\u00edt\u00e1v\u00e1 jako odpracovan\u00e1 doba pro \u00fa\u010dely v\u00fdpo\u010dtu n\u00e1roku na dovolenou v dal\u0161\u00edm obdob\u00ed.<\/p>\n<h2><strong>Kolik bude zam\u011bstnavatele st\u00e1t dovolen\u00e1 u dohod\u00e1\u0159\u016f?<\/strong><\/h2>\n<p>Pokud vznikne dohod\u00e1\u0159\u016fm za spln\u011bn\u00ed podm\u00ednek n\u00e1rok na placenou dovolenou, vzniknou zam\u011bstnavatel\u016fm dal\u0161\u00ed v\u00fddaje, v\u010detn\u011b mo\u017en\u00fdch pojistn\u00fdch odvod\u016f. Vr\u00e1t\u00edme se nyn\u00ed k na\u0161im v\u00fd\u0161e uveden\u00fdm brig\u00e1dn\u00edk\u016fm.<\/p>\n<h3>P\u0159\u00edklad: V\u00fdpo\u010det n\u00e1hrady za dovolenou u DPP<\/h3>\n<p><strong>Student m\u00e1 sjednanou dohodu o proveden\u00ed pr\u00e1ce. Mzdov\u00e1 \u00fa\u010detn\u00ed vypo\u010d\u00edtala n\u00e1rok na dovolenou za rok\u00a0<\/strong><strong>v rozsahu 16 hodin, <\/strong><strong>pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek<\/strong><strong> (PHV) \u010din\u00ed 400 K\u010d.<\/strong><\/p>\n<p>Pro v\u00fdpo\u010det n\u00e1hrady dovolen\u00e9 mus\u00edme nejprve zjistit pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek. V na\u0161em p\u0159\u00edpad\u011b vyjde \u010d\u00e1stka 400 K\u010d za jak\u00e9koliv rozhodn\u00e9 obdob\u00ed.<\/p>\n<p>N\u00e1hrada za dovolenou: 16 hodin * 400 K\u010d = 6 400 K\u010d<\/p>\n<p>Pokud si student nenech\u00e1 dovolenou proplatit pr\u016fb\u011b\u017en\u011b jej\u00edm vy\u010derp\u00e1n\u00edm, ale dostane ji proplacenou a\u017e p\u0159i ukon\u010den\u00ed DPP (nap\u0159. v prosinci), tato \u010d\u00e1stka se p\u0159i\u010dte k jeho b\u011b\u017en\u00e9 odm\u011bn\u011b. <strong>To m\u016f\u017ee z\u00e1sadn\u011b ovlivnit povinnost odv\u00e9st pojistn\u00e9<\/strong>.<\/p>\n<p><strong>Varianta A: Re\u017eim ozn\u00e1men\u00e9 dohody (limit 11 500 K\u010d)<\/strong><\/p>\n<p>Pokud m\u00e1 student u tohoto zam\u011bstnavatele \u201ezarezervov\u00e1n\u201c limit pro ozn\u00e1menou dohodu, je hranice pro odvod pojistn\u00e9ho <strong>11 500 K\u010d<\/strong> (pro rok 2026).<\/p>\n<p>Pokud odm\u011bna za pr\u00e1ci + n\u00e1hrada za dovolenou (nap\u0159. 10 000 + 6 400 = 16 400 K\u010d) tento limit <strong>p\u0159ekro\u010d\u00ed<\/strong>, mus\u00ed zam\u011bstnavatel odv\u00e9st pojistn\u00e9 (33,8 %).<\/p>\n<p><strong>N\u00e1klady nav\u00edc:<\/strong> 6 400 K\u010d (n\u00e1hrada) + 5 544 K\u010d (pojistn\u00e9 zam\u011bstnavatele) = <strong>11 944 K\u010d<\/strong>.<\/p>\n<p><strong>Varianta B: Ostatn\u00ed dohody (limit 4 500 K\u010d)<\/strong><\/p>\n<p>Pokud student limit uplat\u0148uje jinde nebo nen\u00ed ozn\u00e1men, plat\u00ed se pojistn\u00e9 u\u017e p\u0159i odm\u011bn\u011b nad <strong>4 500 K\u010d<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b je t\u00e9m\u011b\u0159 jist\u00e9, \u017ee proplacen\u00ed dovolen\u00e9 povede k odvodu pojistn\u00e9ho.<\/p>\n<p>Od 1. 7. 2024 se u dohod o proveden\u00ed pr\u00e1ce (DPP) v\u00fdrazn\u011b zp\u0159\u00edsnila eviden\u010dn\u00ed povinnost. Zam\u011bstnavatel\u00e9 za\u010dali m\u011bs\u00ed\u010dn\u011b zas\u00edlat na \u010cSSZ <strong>V\u00fdkaz DPP <\/strong>se seznamem v\u0161ech pracovn\u00edk\u016f a v\u00fd\u0161\u00ed jejich p\u0159\u00edjm\u016f, a to i u nepoji\u0161t\u011bn\u00fdch dohod. Tato administrativa zv\u00fd\u0161ila n\u00e1roky na mzdov\u00e9 \u00fa\u010detn\u00ed a t\u00edm i nep\u0159\u00edm\u00e9 n\u00e1klady na brig\u00e1dn\u00edky. Od 1. 1. 2025 se pak syst\u00e9m stabilizoval v r\u00e1mci tzv. <strong>re\u017eimu ozn\u00e1men\u00e9 dohody<\/strong>. Samostatn\u00fd m\u011bs\u00ed\u010dn\u00ed reporting p\u0159\u00edjm\u016f z\u016fst\u00e1v\u00e1 povinn\u00fd, ale od roku 2026 je ji\u017e pln\u011b integrov\u00e1n do digitalizovan\u00fdch syst\u00e9m\u016f spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed, co\u017e vy\u017eaduje precizn\u00ed elektronickou evidenci v re\u00e1ln\u00e9m \u010dase.<\/p>\n<p>Pokud vlastn\u00edte <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>, ten v\u00e1m tuto pr\u00e1ci usnadn\u00ed.<\/p>\n<ul>\n<li><strong>Registrace poji\u0161t\u011bnce:<\/strong> Pokud odm\u011bna (v\u010detn\u011b proplacen\u00e9 dovolen\u00e9) p\u0159ekro\u010d\u00ed limit pro \u00fa\u010dast na poji\u0161t\u011bn\u00ed (<strong>11 500 K\u010d<\/strong> u ozn\u00e1men\u00e9 dohody, nebo <strong>4 500 K\u010d<\/strong> u ostatn\u00edch), Money S3 automaticky vygeneruje podklady pro p\u0159ihl\u00e1\u0161en\u00ed zam\u011bstnance k pojistn\u00e9mu na OSSZ a zdravotn\u00ed poji\u0161\u0165ovnu.<\/li>\n<li><strong>Term\u00edny:<\/strong> Zat\u00edmco u \u010cSSZ (OSSZ) se nov\u011b v\u0161e soust\u0159ed\u00ed do term\u00ednu 20. dne v m\u011bs\u00edci, u zdravotn\u00edch poji\u0161\u0165oven z\u016fst\u00e1v\u00e1 standardn\u00ed lh\u016fta pro ozn\u00e1men\u00ed n\u00e1stupu do zam\u011bstn\u00e1n\u00ed (kter\u00e9 zakl\u00e1d\u00e1 \u00fa\u010dast na poji\u0161t\u011bn\u00ed) <strong>8 dn\u016f<\/strong>.<\/li>\n<\/ul>\n<p>Modern\u00ed \u00fa\u010detn\u00ed software jako Money S3 tyto term\u00edny hl\u00edd\u00e1 za v\u00e1s a pot\u0159ebn\u00e9 elektronick\u00e9 formul\u00e1\u0159e (nap\u0159. <em>VDPP<\/em> pro \u010cSSZ nebo <em>Hromadn\u00e9 ozn\u00e1men\u00ed zam\u011bstnavatele<\/em> pro ZP) ode\u0161le p\u0159\u00edmo z programu.<\/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 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    {\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\/12344\">\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\/12344\">\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<h3>P\u0159\u00edklad: V\u00fdpo\u010det n\u00e1hrady za dovolenou u DP\u010c od 1. 1.<\/h3>\n<p><strong>D\u016fchodce uzav\u0159el se zam\u011bstnavatelem dohodu o pracovn\u00ed \u010dinnosti se sjednanou odm\u011bnou ve v\u00fd\u0161i 110 K\u010d za hodinu. Zam\u011bstnavatel poskytuje dovolenou v d\u00e9lce 5 t\u00fddn\u016f za kalend\u00e1\u0159n\u00ed rok. Mzdov\u00e1 \u00fa\u010detn\u00ed vypo\u010d\u00edtala n\u00e1rok na dovolenou\u00a0v rozsahu 39 hodin.<\/strong><\/p>\n<p>Budeme uva\u017eovat, \u017ee pr\u016fm\u011brn\u00fd v\u00fdd\u011blek bude shodn\u00fd s hodinovou odm\u011bnou za pr\u00e1ci.<\/p>\n<p>N\u00e1hrada za dovolenou: 39 hodin * 110 K\u010d = 4 290 K\u010d<\/p>\n<p>Pokud nebude d\u016fchodce dovolenou \u010derpat, bude mu proplacena p\u0159i ukon\u010den\u00ed smlouvy k 31. 12.<\/p>\n<p>V roce 2026 je limit pro \u00fa\u010dast na poji\u0161t\u011bn\u00ed u DP\u010c stanoven na <strong>4 500 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b.<\/p>\n<ul>\n<li>Samotn\u00e1 n\u00e1hrada za dovolenou (4 290 K\u010d) je t\u011bsn\u011b pod t\u00edmto limitem.<\/li>\n<li>Pokud v\u0161ak d\u016fchodce v prosinci odpracuje i jen n\u011bkolik hodin, jeho celkov\u00fd p\u0159\u00edjem <strong>p\u0159es\u00e1hne 4 500 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p><strong>Zv\u00fd\u0161en\u00e9 n\u00e1klady firmy:<\/strong> Jakmile celkov\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem p\u0159es\u00e1hne limit 4 500 K\u010d, mus\u00ed zam\u011bstnavatel odv\u00e9st pojistn\u00e9 (33,8 % z celkov\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu). Firma tak zaplat\u00ed nejen n\u00e1hradu za dovolenou, ale tak\u00e9 v\u00fdrazn\u011b v\u00edce na povinn\u00fdch odvodech z cel\u00e9 prosincov\u00e9 odm\u011bny.<\/p>\n<p>P\u0159i p\u0159ekro\u010den\u00ed limitu pro odvod pojistn\u00e9ho je nutn\u00e9 dohod\u00e1\u0159e p\u0159ihl\u00e1sit k poji\u0161t\u011bn\u00ed na p\u0159\u00edslu\u0161nou OSSZ a zdravotn\u00ed poji\u0161\u0165ovnu, a to nejpozd\u011bji do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce po p\u0159ekro\u010den\u00ed odm\u011bny\u00a04 500 K\u010d (tedy od \u010d\u00e1stky 4 500 K\u010d v\u010detn\u011b).<\/p>\n<p>Pokud vlastn\u00edte <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>,\u00a0ten za v\u00e1s pohl\u00edd\u00e1 aktu\u00e1ln\u00ed limity a automaticky vygeneruje pot\u0159ebn\u00e9 formul\u00e1\u0159e pro ob\u011b instituce (v\u010detn\u011b elektronick\u00e9ho form\u00e1tu pro p\u0159\u00edm\u00e9 odesl\u00e1n\u00ed), tak\u017ee se nemus\u00edte b\u00e1t administrativn\u00edho pochyben\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy u dohod\u00e1\u0159\u016f vznik\u00e1 n\u00e1rok na dovolenou Dohod\u00e1\u0159 m\u00e1 na dovolenou n\u00e1rok pouze za p\u0159edpokladu, \u017ee\u00a0u zam\u011bstnavatele sjednanou dohodu alespo\u0148 4 t\u00fddny (tedy 28 dn\u016f) &#8230;<\/p>\n","protected":false},"author":10,"featured_media":12345,"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":[83,198,186,356],"class_list":["post-12344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dohoda-o-provedeni-prace","tag-dovolena","tag-mzdy","tag-novela-zakoniku-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12344","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=12344"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12344\/revisions"}],"predecessor-version":[{"id":18817,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12344\/revisions\/18817"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12345"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}