{"id":12653,"date":"2023-11-24T08:00:00","date_gmt":"2023-11-24T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12653"},"modified":"2025-07-31T17:56:56","modified_gmt":"2025-07-31T15:56:56","slug":"ucty-33-jak-uctovat-prijmy-ze-zamestnani-zavisle-cinnosti-v-praxi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucty-33-jak-uctovat-prijmy-ze-zamestnani-zavisle-cinnosti-v-praxi\/","title":{"rendered":"\u00da\u010dty 33 &#8211; Jak \u00fa\u010dtovat p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed (z\u00e1visl\u00e9 \u010dinnosti) v praxi?"},"content":{"rendered":"<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjm\u016f z\u00a0pracovn\u011bpr\u00e1vn\u00edch vztah\u016f<\/h2>\n<p>P\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed (z\u00e1visl\u00e9 \u010dinnosti) z\u00a0titulu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zalozeni-a-vznik-pracovniho-pomeru-jak-zbytecne-nechybovat\/\">pracovn\u00ed smlouvy<\/a>, dohody o pracovn\u00ed \u010dinnosti a dohody o proveden\u00ed pr\u00e1ce se z\u00a0pohledu zam\u011bstnavatele \u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 33 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci a institucemi, v\u00a0praxi nej\u010dast\u011bji ve prosp\u011bch (D) \u00fa\u010dtu 331 \u2013 Zam\u011bstnanci. Z\u00e1konn\u00e9 i zam\u011bstnancem po\u017eadovan\u00e9 sr\u00e1\u017eky (alimenty, p\u0159\u00edsp\u011bvky, dary) se \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtu 331.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na \u00fa\u010dtu 331<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad\u00a0<\/p>\n<\/td>\n<td>\n<p>Hrub\u00e1 mzda\u00a0<\/p>\n<\/td>\n<td>\n<p>K\u010d 100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>521<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka pojistn\u00e9ho (SP, ZP) zam\u011bstnanci k\u00a0t\u00ed\u017ei<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 11.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>336<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Pojistn\u00e9 (SP, ZP) hrazen\u00e9 zam\u011bstnavatelem<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 33.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>524<\/p>\n<\/td>\n<td>\n<p>336<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka dan\u011b ze mzdy<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 12.430,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>342<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka na \u017e\u00e1dost zam\u011bstnance (charitativn\u00ed dar)<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>V\u00fdplata \u010dist\u00e9 mzdy<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 74.570,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed odm\u011bn spole\u010dn\u00edk\u016f spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a komanditist\u016f komanditn\u00edch spole\u010dnost\u00ed<\/h2>\n<p>Odm\u011bny spole\u010dn\u00edk\u016f spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a komanditist\u016f komanditn\u00ed spole\u010dnosti se z\u00a0pohledu zam\u011bstnavatele \u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 36 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm, v\u00a0praxi nej\u010dast\u011bji ve prosp\u011bch (D) \u00fa\u010dtu 366 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti. Z\u00e1konn\u00e9 i spole\u010dn\u00edkem \u010di komanditistou po\u017eadovan\u00e9 sr\u00e1\u017eky (alimenty, p\u0159\u00edsp\u011bvky, dary) se \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtu 366. Obdobn\u00fdm zp\u016fsobem se \u00fa\u010dtuj\u00ed odm\u011bny jednatele spole\u010dnosti s\u00a0ru\u010den\u00edm omezn\u00fdm.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na \u00fa\u010dtu 366<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad\u00a0<\/p>\n<\/td>\n<td>\n<p>Hrub\u00e1 odm\u011bna\u00a0<\/p>\n<\/td>\n<td>\n<p>K\u010d 100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>522<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka pojistn\u00e9ho (SP, ZP) spole\u010dn\u00edkovi k\u00a0t\u00ed\u017ei<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 11.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>336<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Pojistn\u00e9 (SP, ZP) hrazen\u00e9 zam\u011bstnavatelem<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 33.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>524<\/p>\n<\/td>\n<td>\n<p>336<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka dan\u011b z\u00a0odm\u011bny<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 12.430,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>342<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka na \u017e\u00e1dost spole\u010dn\u00edka (charitativn\u00ed dar)<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>V\u00fdplata \u010dist\u00e9 mzdy<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 74.570,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Pro \u00fa\u010dtov\u00e1n\u00ed mezd m\u016f\u017eeme v\u00a0Money S3 vyu\u017e\u00edt modulu \u201ePersonalistika a mzdy\u201c, kde po zpracov\u00e1n\u00ed mezd funkc\u00ed \u201eZa\u00fa\u010dtov\u00e1n\u00ed mezd\u201c vygenerujeme z\u00e1vazkov\u00e9 a intern\u00ed doklady do \u00fa\u010detnictv\u00ed. Pro ka\u017edou polo\u017eku mezd p\u0159ednastav\u00edme jej\u00ed \u00fa\u010dtov\u00e1n\u00ed, kter\u00e9 n\u00e1sledn\u011b vyu\u017eijeme i v\u00a0dal\u0161\u00edch obdob\u00edch.\u00a0<\/p>\n<p>Pokud modul mezd v\u00a0Money S3 nepou\u017eijeme, pro za\u00fa\u010dtov\u00e1n\u00ed doklad\u016f z\u00a0mezd m\u016f\u017eeme vyu\u017e\u00edt intern\u00ed doklady dle pot\u0159eby.\u00a0<\/p>\n<\/div>\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\/12653\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12653\">\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>\u00da\u010dtov\u00e1n\u00ed odm\u011bn \u010dlen\u016f org\u00e1n\u016f obchodn\u00edch korporac\u00ed<\/h2>\n<p>Odm\u011bny \u010dlen\u016f org\u00e1n\u016f obchodn\u00edch korporac\u00ed (\u010dlenov\u00e9 p\u0159edstavenstva a dozor\u010d\u00ed rady) se z\u00a0pohledu zam\u011bstnavatele \u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, v\u00a0praxi nej\u010dast\u011bji konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, ve prosp\u011bch (D) \u00fa\u010dtu 379 \u2013 Jin\u00e9 z\u00e1vazky. Z\u00e1konn\u00e9 i zam\u011bstnancem po\u017eadovan\u00e9 sr\u00e1\u017eky (alimenty, p\u0159\u00edsp\u011bvky, dary) se \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtu 379.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed na \u00fa\u010dtu 379<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad\u00a0<\/p>\n<\/td>\n<td>\n<p>Hrub\u00e1 odm\u011bna\u00a0<\/p>\n<\/td>\n<td>\n<p>K\u010d 100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>523<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka pojistn\u00e9ho (SP, ZP) \u010dlenovi org\u00e1nu k\u00a0t\u00ed\u017ei<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 11.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>336<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Pojistn\u00e9 (SP, ZP) hrazen\u00e9 zam\u011bstnavatelem<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 33.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>524<\/p>\n<\/td>\n<td>\n<p>336<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka dan\u011b z\u00a0odm\u011bny<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 12.430,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>342<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka na \u017e\u00e1dost \u010dlena org\u00e1nu (charitativn\u00ed dar)<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 \u00a0 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>V\u00fdplata \u010dist\u00e9 odm\u011bny<\/p>\n<\/td>\n<td>\n<p>K\u010d \u00a0 74.570,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Pro \u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed (z\u00e1visl\u00e9 \u010dinnosti) se pou\u017e\u00edvaj\u00ed rozvahov\u00e9 \u00fa\u010dty pasivn\u00ed \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, \u00fa\u010dtov\u00e9 skupiny v\u00a0\u010dlen\u011bn\u00ed dle p\u0159\u00edslu\u0161n\u00e9ho druhu p\u0159\u00edjm\u016f. Pro \u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjm\u016f z\u00a0titulu pracovn\u00ed smlouvy, dohody o pracovn\u00ed \u010dinnosti a dohody o proveden\u00ed pr\u00e1ce se v\u00a0praxi zpravidla pou\u017e\u00edv\u00e1 \u00fa\u010det 331 \u2013 Zam\u011bstnanci. Pro \u00fa\u010detn\u00ed p\u0159edpis odm\u011bn spole\u010dn\u00edk\u016f spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a komanditist\u016f komanditn\u00ed spole\u010dnosti se zpravidla pou\u017e\u00edv\u00e1 \u00fa\u010det 366 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed. U z\u00e1vazk\u016f z\u00a0titulu odm\u011bn \u010dlen\u016f org\u00e1n\u016f obchodn\u00ed spole\u010dnosti se zpravidla pou\u017e\u00edv\u00e1 \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak na \u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjm\u016f z\u00a0pracovn\u011bpr\u00e1vn\u00edch vztah\u016f P\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed (z\u00e1visl\u00e9 \u010dinnosti) z\u00a0titulu pracovn\u00ed smlouvy, dohody o pracovn\u00ed \u010dinnosti a dohody o proveden\u00ed pr\u00e1ce se z\u00a0pohledu &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12654,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,399,362],"class_list":["post-12653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12653","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12653"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12653\/revisions"}],"predecessor-version":[{"id":17675,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12653\/revisions\/17675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12654"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}