{"id":12354,"date":"2023-10-23T20:29:48","date_gmt":"2023-10-23T18:29:48","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12354"},"modified":"2023-10-24T08:56:05","modified_gmt":"2023-10-24T06:56:05","slug":"konsolidacni-balicek-nemocenske-pojisteni-u-zamestnancu-od-1-1-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/konsolidacni-balicek-nemocenske-pojisteni-u-zamestnancu-od-1-1-2024\/","title":{"rendered":"Konsolida\u010dn\u00ed bal\u00ed\u010dek: nemocensk\u00e9 poji\u0161t\u011bn\u00ed u zam\u011bstnanc\u016f od 1. 1. 2024"},"content":{"rendered":"<h2>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed od roku 2024<\/h2>\n<p>Zam\u011bstnanci za\u010dnou od roku 2024 odv\u00e1d\u011bt nemocensk\u00e9 poji\u0161t\u011bn\u00ed, a to ve v\u00fd\u0161i 0,6 % ze sv\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fdm je ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f hrub\u00e1 mzda zam\u011bstnance (eventu\u00e1ln\u011b nav\u00fd\u0161en\u00e1 o r\u016fzn\u00e9 neosvobozen\u00e9 benefity a pen\u011b\u017eit\u00e1 \u010di nepen\u011b\u017eit\u00e1 pln\u011bn\u00ed).<\/p>\n<p>Ve v\u00fdsledku tak dostanou zam\u011bstnanci od p\u0159\u00ed\u0161t\u00edho roku ni\u017e\u0161\u00ed \u010distou mzdu. Do konce roku 2023 plat\u00ed nemocensk\u00e9 poji\u0161t\u011bn\u00ed za zam\u011bstnance pouze jeho zam\u011bstnavatel, a to ve v\u00fd\u0161i 2,1 % z\u00a0jejich vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f (pokud zam\u011bstnanc\u016fm vznikne z\u00e1konn\u00e1 \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed).<\/p>\n<h2>Kolik odvedou zam\u011bstnanci na pojistn\u00e9m?<\/h2>\n<p>V\u00a0n\u00e1sleduj\u00edc\u00ed tabulce je uvedeno, kolik od roku 2024 odvede zam\u011bstnanec na pojistn\u00e9m ze sv\u00fdch zdroj\u016f, tedy ze sv\u00e9 \u010dist\u00e9 mzdy.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"4\"><strong>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed u zam\u011bstnanc\u016f od roku 2024 &#8211; 0,6 %<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Vym\u011b\u0159ovac\u00ed z\u00e1klad(hrub\u00e1 mzda)<\/td>\n<td style=\"text-align: center;\">Odvod m\u011bs\u00ed\u010dn\u011b<\/td>\n<td style=\"text-align: center;\">Odvody ro\u010dn\u011b<\/td>\n<td style=\"text-align: center;\">Odvody za 10 let<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">20 000 K\u010d<\/td>\n<td style=\"text-align: center;\">120 K\u010d<\/td>\n<td style=\"text-align: center;\">1 440 K\u010d<\/td>\n<td style=\"text-align: center;\">14 400 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">30 000 K\u010d<\/td>\n<td style=\"text-align: center;\">180 K\u010d<\/td>\n<td style=\"text-align: center;\">2 160 K\u010d<\/td>\n<td style=\"text-align: center;\">21 600 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">35 000 K\u010d<\/td>\n<td style=\"text-align: center;\">210 K\u010d<\/td>\n<td style=\"text-align: center;\">2 520 K\u010d<\/td>\n<td style=\"text-align: center;\">25 200 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">50 000 K\u010d<\/td>\n<td style=\"text-align: center;\">300 K\u010d<\/td>\n<td style=\"text-align: center;\">3 600 K\u010d<\/td>\n<td style=\"text-align: center;\">36 000 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Zv\u00fd\u0161\u00ed se i zam\u011bstnavatel\u016fm odvody na pojistn\u00e9m?<\/h2>\n<p>Pro zam\u011bstnavatele se v\u00a0t\u00e9to oblasti nic nem\u011bn\u00ed, nic se jim nezdra\u017e\u00ed. Nicm\u00e9n\u011b jejich zam\u011bstnanci budou m\u00edt p\u0159i zachov\u00e1n\u00ed stejn\u00e9 v\u00fd\u0161e hrub\u00e9 mzdy ni\u017e\u0161\u00ed \u010distou mzdu.<\/p>\n<p>N\u011bkte\u0159\u00ed zam\u011bstnavatel\u00e9 pro zachov\u00e1n\u00ed v\u00fd\u0161e \u010dist\u00e9 mzdy budou pravd\u011bpodobn\u011b navy\u0161ovat hrub\u00e9 mzdy zam\u011bstnanc\u016f. Nesta\u010d\u00ed je v\u0161ak nav\u00fd\u0161it o 120 K\u010d, 180 K\u010d, 210 K\u010d nebo 300 K\u010d viz tabulka v\u00fd\u0161e, nebo\u0165 mus\u00edme po\u010d\u00edtat ze z\u00e1konn\u00fdmi odvody z\u00a0hrub\u00fdch p\u0159\u00edjm\u016f. Pokud bychom brali v\u00a0\u00favahu 15 % da\u0148 z\u00a0p\u0159\u00edjm\u016f a 11,6 % odvod\u016f, kter\u00e9 se budou sr\u00e1\u017eet zam\u011bstnanc\u016fm, je nutno chyb\u011bj\u00edc\u00ed p\u0159\u00edjmy tzv. \u201enabruttovat\u201c.<\/p>\n<p><strong>P\u0159\u00edklad bruttace:<\/strong><\/p>\n<p>Pou\u017eijeme vzore\u010dek nap\u0159. pro \u010d\u00e1stku 300 K\u010d \u010dist\u00e9 mzdy: 300 \/ (100 % \u2013 15 % \u2013 11,6 %) = 408,72 K\u010d hrub\u00e9ho. Aby m\u011bl zam\u011bstnanec s\u00a0hrubou mzdou 50\u00a0000 K\u010d (v\u00a0roce 2023) stejnou v\u00fd\u0161i \u010dist\u00e9 mzdy v\u00a0roce 2024, m\u011bla by jeho hrub\u00e1 mzda od roku 2024 \u010dinit cca 50\u00a0409 K\u010d. Jen upozor\u0148ujeme, \u017ee m\u011bs\u00ed\u010dn\u00ed z\u00e1klad dan\u011b se zaokrouhluje na cel\u00e9 stokoruny nahoru, tak\u017ee v\u00a0pr\u016fb\u011bhu roku m\u016f\u017ee \u010dist\u00e1 mzda p\u0159i pou\u017eit\u00ed v\u00fd\u0161e uveden\u00e9ho vzore\u010dku \u010dinit cca a\u017e o 15 K\u010d m\u00e9n\u011b.<\/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\/12354\">\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\/12354\">\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>Srovn\u00e1n\u00ed hrub\u00fdch a \u010dist\u00fdch mezd 2023 vs. 2024<\/h2>\n<p>Za p\u0159edpokladu, \u017ee se nebude m\u011bnit sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f a pojistn\u00e9 odvody pro rok 2024, jsou v\u00a0tabulce uvedeny p\u0159epo\u010dten\u00e9 nav\u00fd\u0161en\u00e9 hrub\u00e9 mzdy pro rok 2024, tak, aby vych\u00e1zela obdobn\u00e1 \u010dist\u00e1 mzda, jako m\u011bli zam\u011bstnanci v\u00a0roce 2023.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"4\"><strong>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed u zam\u011bstnanc\u016f od roku 2024 &#8211; 0,6 % &#8211; srovn\u00e1n\u00ed \u010dist\u00e9 mzdy<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Vym\u011b\u0159ovac\u00ed z\u00e1klad<br \/>\n(hrub\u00e1 mzda 2023)<\/td>\n<td style=\"text-align: center;\"><strong>\u010cist\u00e1 mzda 2023<\/strong><br \/>\n<strong> (sleva na poplatn\u00edka)<\/strong><\/td>\n<td style=\"text-align: center;\">Vym\u011b\u0159ovac\u00ed z\u00e1klad<br \/>\n(hrub\u00e1 mzda 2024)<\/td>\n<td style=\"text-align: center;\"><strong>\u010cist\u00e1 mzda 2024<\/strong><br \/>\n<strong> (sleva na poplatn\u00edka)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 152.938px; text-align: center;\">20 000 K\u010d<\/td>\n<td style=\"width: 150.359px; text-align: center;\"><strong>17 370 K\u010d<\/strong><\/td>\n<td style=\"width: 197.719px; text-align: center;\">20 164 K\u010d<\/td>\n<td style=\"width: 174.984px; text-align: center;\"><strong>17 365 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 152.938px; text-align: center;\">30 000 K\u010d<\/td>\n<td style=\"width: 150.359px; text-align: center;\"><strong>24 770 K\u010d<\/strong><\/td>\n<td style=\"width: 197.719px; text-align: center;\">30 246 K\u010d<\/td>\n<td style=\"width: 174.984px; text-align: center;\"><strong>24 763 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 152.938px; text-align: center;\">35 000 K\u010d<\/td>\n<td style=\"width: 150.359px; text-align: center;\"><strong>28 470 K\u010d<\/strong><\/td>\n<td style=\"width: 197.719px; text-align: center;\">35 287 K\u010d<\/td>\n<td style=\"width: 174.984px; text-align: center;\"><strong>28 468 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 152.938px; text-align: center;\">50 000 K\u010d<\/td>\n<td style=\"width: 150.359px; text-align: center;\"><strong>39 570 K\u010d<\/strong><\/td>\n<td style=\"width: 197.719px; text-align: center;\">50 409 K\u010d<\/td>\n<td style=\"width: 174.984px; text-align: center;\"><strong>39 557 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b se zam\u011bstnavateli ji\u017e zam\u011bstnanci prodra\u017e\u00ed, a to o \u010d\u00e1stku nav\u00fd\u0161en\u00e9 hrub\u00e9 mzdy + 33,8 % pojistn\u00fdch odvod\u016f za zam\u011bstnavatele. Pokud tedy firma nav\u00fd\u0161\u00ed hrubou mzdu nap\u0159\u00edklad o 409 K\u010d, budou jej\u00ed \u00a0n\u00e1klady u jednoho zam\u011bstnance m\u011bs\u00ed\u010dn\u011b \u010dinit o cca <strong>547 K\u010d <\/strong>v\u00edce, ro\u010dn\u011b pak o cca <strong>6\u00a0564 K\u010d <\/strong>v\u00edce.<\/p>\n<p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si Money S3<\/a> k <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">veden\u00ed mezd a personalistiky<\/a>. <a href=\"https:\/\/money.cz\/\">Money S3<\/a> v\u00e1m pom\u016f\u017ee nechybovat v p\u0159\u00edprav\u011b podklad\u016f pro mzdy, zaevidov\u00e1n\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f a vypo\u010dten\u00ed spr\u00e1vn\u00fdch pojistn\u00fdch odvod\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed od roku 2024 Zam\u011bstnanci za\u010dnou od roku 2024 odv\u00e1d\u011bt nemocensk\u00e9 poji\u0161t\u011bn\u00ed, a to ve v\u00fd\u0161i 0,6 % ze sv\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fdm je &#8230;<\/p>\n","protected":false},"author":10,"featured_media":12355,"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":[329,186,85,357],"class_list":["post-12354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-konsolidacni-balicek","tag-mzdy","tag-nemocenske-pojisteni","tag-personalistika"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12354","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=12354"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12354\/revisions"}],"predecessor-version":[{"id":12365,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12354\/revisions\/12365"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12355"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}