{"id":1283,"date":"2026-02-06T20:26:12","date_gmt":"2026-02-06T19:26:12","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/mate-jako-osvc-vedlejsi-prijmy-vyssi-nez-6-000-kc-za-rok-musite-podat-danove-priznani\/"},"modified":"2026-04-13T13:08:53","modified_gmt":"2026-04-13T11:08:53","slug":"navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/","title":{"rendered":"N\u00e1vod pro OSV\u010c na vedlej\u0161\u00ed \u010dinnost: jak na dan\u011b a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed"},"content":{"rendered":"<p>V p\u0159\u00edpad\u011b, \u017ee m\u00e1te sv\u00e9ho zam\u011bstnavatele a jako p\u0159iv\u00fdd\u011blek podnik\u00e1te, s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed sv\u00e9 podnik\u00e1n\u00ed vedete jako <strong>vedlej\u0161\u00ed \u010dinnost<\/strong>. Ale pozor, takto m\u016f\u017eete sv\u00e9 podnik\u00e1n\u00ed v\u00e9st, jen pokud pob\u00edr\u00e1te od zam\u011bstnavatele alespo\u0148 <strong>minim\u00e1ln\u00ed mzdu <\/strong>(v roce 2024 \u010din\u00ed 18 900 K\u010d, v roce 2025 \u010din\u00ed 20 800 K\u010d).<\/p>\n<h2>Co je vedlej\u0161\u00ed \u010dinnost OSV\u010c<\/h2>\n<p>Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinn\u00e9 mohou dle \u010desk\u00e9ho z\u00e1kona podnikat na <strong>hlavn\u00ed nebo vedlej\u0161\u00ed \u010dinnost. <\/strong>Jako OSV\u010c hlavn\u00ed jste podnikatel\u00e9 na\u00a0\u201epln\u00fd \u00favazek\u201c. \u017divnost je va\u0161\u00ed\u00a0hlavn\u00ed pracovn\u00ed n\u00e1pln\u00ed\u00a0a hned od prvn\u00edho m\u011bs\u00edce podnik\u00e1n\u00ed\u00a0mus\u00edte platit alespo\u0148 minim\u00e1ln\u00ed z\u00e1lohy na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. Za vedlej\u0161\u00ed \u010dinnost se nej\u010dast\u011bji pova\u017euje <strong>podnik\u00e1n\u00ed p\u0159i hlavn\u00edm pracovn\u00edm pom\u011bru<\/strong>, p\u0159\u00edpadn\u011b podnik\u00e1n\u00ed starobn\u00edch d\u016fchodc\u016f.<\/p>\n<p>OSV\u010c na vedlej\u0161\u00ed \u010dinnost nem\u00e1 povinnost platit minim\u00e1ln\u00ed z\u00e1lohy na <strong>zdravotn\u00ed poji\u0161t\u011bn\u00ed <\/strong>a zdravotn\u00ed poji\u0161t\u011bn\u00ed odv\u00e1d\u00ed ze skute\u010dn\u011b dosa\u017een\u00e9ho zisku. U <strong>soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed<\/strong> z\u00e1le\u017e\u00ed na v\u00fd\u0161i zisku \u2013 pokud nep\u0159ekro\u010d\u00ed stanoven\u00fd limit (pro rok 2026 je to 117 521 K\u010d), soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed se neplat\u00ed v\u016fbec, p\u0159i jeho p\u0159ekro\u010den\u00ed vznik\u00e1 povinnost platit pojistn\u00e9 i z\u00e1lohy.<\/p>\n<h2>Podm\u00ednky pro podnik\u00e1n\u00ed na OSV\u010c vedlej\u0161\u00ed<\/h2>\n<p>Vedlej\u0161\u00ed \u010dinnost m\u016f\u017eete provozovat, pokud spln\u00edte <strong>alespo\u0148 jednu<\/strong> z t\u011bchto podm\u00ednek:<\/p>\n<ul>\n<li>jste student do 26 let,<\/li>\n<li>jste zam\u011bstnan\u00ed a zam\u011bstnavatel za v\u00e1s odv\u00e1d\u00ed pojistn\u00e9,<\/li>\n<li>osobn\u011b pe\u010dujete o d\u00edt\u011b do 4 let v\u011bku,<\/li>\n<li>pob\u00edr\u00e1te mate\u0159skou nebo nemocensk\u00e9 z d\u016fvodu t\u011bhotenstv\u00ed a porodu z nemocensk\u00e9ho poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f,<\/li>\n<li>jste starobn\u00ed nebo invalidn\u00ed d\u016fchodce,<\/li>\n<li>osobn\u011b pe\u010dujete o osobu mlad\u0161\u00ed 10 let, kter\u00e1 je z\u00e1visl\u00e1 na pomoci jin\u00e9 osoby, pokud je z\u00e1visl\u00e1 osoba osobou bl\u00edzkou nebo s v\u00e1mi \u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti.<\/li>\n<\/ul>\n<p>V\u00edce o rozd\u00edlech mezi hlavn\u00ed a vedlej\u0161\u00ed OSV\u010c podm\u00ednk\u00e1ch m\u016f\u017eete zjistit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">zde<\/a>.<\/p>\n<h2>Podnik\u00e1n\u00ed jako OSV\u010c na vedlej\u0161\u00ed \u010dinnost m\u00e1 n\u011bkolik v\u00fdhod<\/h2>\n<ol>\n<li>V prvn\u00edm roce <strong>nemus\u00edte odv\u00e1d\u011bt z\u00e1lohy<\/strong> na soci\u00e1ln\u00edm ani zdravotn\u00edm poji\u0161t\u011bn\u00ed. Odvedete je a\u017e po pod\u00e1n\u00ed prvn\u00edho <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prehled-o-prijmech-a-vydajich-osvc-se-kazdy-rok-tyka-vsech-podnikatelu\/\">p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch<\/a>, kter\u00fd odevzd\u00e1te na zdravotn\u00ed poji\u0161\u0165ovnu a \u010cSSZ. V\u00fd\u0161e odvod\u016f se odv\u00edj\u00ed podle toho, kolik jste si podnik\u00e1n\u00edm vyd\u011blali.<\/li>\n<li>Pokud v\u00e1\u0161 zisk <strong>nep\u0159es\u00e1hne rozhodnou \u010d\u00e1stku<\/strong> (pro rok 2026 je to 117 521 K\u010d), nemus\u00edte soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed platit ani v dal\u0161\u00edch letech. To plat\u00ed v p\u0159\u00edpad\u011b, \u017ee vedlej\u0161\u00ed \u010dinnost vykon\u00e1v\u00e1te po cel\u00fd rok. V opa\u010dn\u00e9m p\u0159\u00edpad\u011b se rozhodn\u00e1 \u010d\u00e1stka pom\u011brn\u011b sn\u00ed\u017e\u00ed.<\/li>\n<li>V p\u0159\u00edpad\u011b, \u017ee<strong>\u00a0rozhodnou \u010d\u00e1stku pro <\/strong><strong>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><strong> p\u0159ekro\u010d\u00edte<\/strong>, mus\u00edte platit soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Zdravotn\u00ed poji\u0161t\u011bn\u00ed platit mus\u00edte v\u00a0ka\u017ed\u00e9m p\u0159\u00edpad\u011b. Pokud v\u0161ak spl\u0148ujete podm\u00ednky pro vedlej\u0161\u00ed \u010dinnost z\u00a0hlediska zdravotn\u00edho poji\u0161t\u011bn\u00ed, plat\u00edte zdravotn\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i matematicky vypo\u010d\u00edtan\u00e9 a nezkoum\u00e1te, zda toto pojistn\u00e9 je vy\u0161\u0161\u00ed \u010di ni\u017e\u0161\u00ed ne\u017e minim\u00e1ln\u00ed v\u00fd\u0161e pojistn\u00e9ho.<\/li>\n<\/ol>\n<p>TIP: Pokud jste se rozhodli pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">podnik\u00e1n\u00ed jako OSV\u010c<\/a>, v \u010dl\u00e1nku se dozv\u00edte, jak\u00e9 jsou dal\u0161\u00ed rozd\u00edly mezi podnik\u00e1n\u00edm na hlavn\u00ed a vedlej\u0161\u00ed pom\u011br.<\/p>\n<h2>Jak je to s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm u OSV\u010c na vedlej\u0161\u00ed \u010dinnost<\/h2>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte na finan\u010dn\u00ed \u00fa\u0159ad podat, kdy\u017e va\u0161e p\u0159\u00edjmy z podnik\u00e1n\u00ed (nikoliv zisk) p\u0159ekro\u010dily <strong>50 000 K\u010d<\/strong>. P\u0159izn\u00e1n\u00ed k dani za cel\u00fd rok pod\u00e1v\u00e1te, i pokud jste si \u017eivnost zalo\u017eili t\u0159eba a\u017e v prosinci dan\u00e9ho roku.<\/p>\n<p>Jako zam\u011bstnanci, kte\u0159\u00ed si vyd\u011bl\u00e1vaj\u00ed samostatn\u011b v\u00fdd\u011ble\u010dnou \u010dinnost\u00ed, vypl\u0148ujete <strong>p\u0159\u00edlohu \u010d. 1 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>. Pozor, pokud si jako zam\u011bstnanec ro\u010dn\u011b p\u0159ivyd\u011bl\u00e1te z titulu dal\u0161\u00edch druh\u016f p\u0159\u00edjm\u016f zdaniteln\u00e9 p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e 20 000 K\u010d (nap\u0159. z pron\u00e1jmu \u010di prodeje akci\u00ed), rovn\u011b\u017e mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pokud se ale p\u0159izn\u00e1n\u00ed nevyhnete, vyplat\u00ed se shroma\u017e\u010fovat si sv\u00e9 faktury na jednom m\u00edst\u011b. Nap\u0159\u00edklad ve faktura\u010dn\u00ed slu\u017eb\u011b <a href=\"https:\/\/money.cz\/idoklad\/\">iDoklad<\/a>, ze kter\u00e9 si i snadno vygenerujete ve\u0161ker\u00e9 podklady. V z\u00e1kladn\u00ed verzi je zdarma a ud\u011bl\u00e1te si d\u00edky n\u00ed p\u0159ehled ve v\u0161ech dokladech i faktur\u00e1ch.<\/p>\n<p>Pro OSV\u010c za\u010d\u00ednaj\u00edc\u00ed na vedlej\u0161\u00ed \u010dinnost je dosta\u010duj\u00edc\u00ed varianta <a href=\"https:\/\/money.cz\/komplety\/money-s3-basic\/\">\u00fa\u010detn\u00edho programu pro \u017eivnostn\u00edky<\/a> \u2014 pokryje evidenci p\u0159\u00edjm\u016f a v\u00fddaj\u016f i p\u0159\u00edpravu p\u0159izn\u00e1n\u00ed bez zbyte\u010dn\u00fdch n\u00e1klad\u016f za funkce, kter\u00e9 zat\u00edm nevyu\u017eijete.<\/p>\n\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  \n<h2>Co uv\u00e9st do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed jako podnikatel na vedlej\u0161\u00e1k<\/h2>\n<p>V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed jako OSV\u010c mus\u00edte uv\u00e9st <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">evidenci <strong>p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/strong><\/a>. Pokud jste zam\u011bstnan\u00ed a podnik\u00e1n\u00edm si pouze p\u0159ivyd\u011bl\u00e1v\u00e1te, nebo m\u00e1te nap\u0159\u00edklad p\u0159\u00edjmy z pron\u00e1jmu, mus\u00edte uv\u00e9st nejen tyto p\u0159\u00edjmy, ale tak\u00e9 p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed.<\/p>\n<p>A to i tehdy, pokud jste v pr\u016fb\u011bhu roku ze mzdy odv\u00e1d\u011bli z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Tyto <strong>z\u00e1lohov\u00e9 platby<\/strong> do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed uvedete tak\u00e9 a sn\u00ed\u017e\u00edte o n\u011b vypo\u010dtenou da\u0148.<\/p>\n<p>Nezapome\u0148te si od va\u0161eho zam\u011bstnavatele do 15. \u00fanora vy\u017e\u00e1dat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/potvrzeni-o-zdanitelnych-prijmech-co-to-je-co-musi-obsahovat-a-kdy-se-vydava\/\">potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/a>, pokud krom\u011b provozov\u00e1n\u00ed \u017eivnosti i nad\u00e1le pracujete na hlavn\u00ed nebo \u010d\u00e1ste\u010dn\u00fd \u00favazek.<\/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\/1283\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1283\">\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>Jak na v\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob na vedlej\u0161\u00ed \u010dinnost<\/h2>\n<p>Sazba dan\u011b z p\u0159\u00edjm\u016f \u010din\u00ed <strong>15 % (p\u0159\u00edpadn\u011b z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed rozhodnou hranici 23 %)<\/strong> a po\u010d\u00edt\u00e1 se ze z\u00e1kladu dan\u011b. Ten se skl\u00e1d\u00e1 z p\u011bti tzv. d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b:<\/p>\n<ol>\n<li>p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti,<\/li>\n<li>p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti,<\/li>\n<li>p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku (nap\u0159. pod\u00edly na zisku, \u00faroky nebo licen\u010dn\u00ed poplatky),<\/li>\n<li>p\u0159\u00edjmy z n\u00e1jmu,<\/li>\n<li>ostatn\u00ed p\u0159\u00edjmy, kter\u00e9 nespadaj\u00ed do \u017e\u00e1dn\u00e9 z p\u0159edchoz\u00edch kategori\u00ed.<\/li>\n<\/ol>\n<p>Dohromady tvo\u0159\u00ed celkov\u00fd z\u00e1klad dan\u011b. (Pozor \u2013 z\u00e1klad dan\u011b nen\u00ed sou\u010det va\u0161ich p\u0159\u00edjm\u016f. Vypo\u010d\u00edt\u00e1 se tak, \u017ee od sv\u00fdch p\u0159\u00edjm\u016f ode\u010dtete v\u00fddaje. O zp\u016fsobech uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f p\u00ed\u0161eme n\u00ed\u017ee.)<\/p>\n<p>Jestli\u017ee v\u00e1\u0161 da\u0148ov\u00fd z\u00e1klad p\u0159ekro\u010d\u00ed \u010d\u00e1stku na \u00farovni 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy, tj. 1 762 812 K\u010d v roce 2026, odvedete da\u0148 ve v\u00fd\u0161i <strong>23 % z \u010d\u00e1stky z\u00e1kladu dan\u011b p\u0159esahuj\u00edc\u00ed tuto hranici<\/strong>. Pozor \u2013 do limitu 1 762 812 K\u010d se zapo\u010d\u00edt\u00e1vaj\u00ed d\u00edl\u010d\u00ed z\u00e1klady dan\u011b v\u0161ech va\u0161ich p\u0159\u00edjm\u016f, tedy i p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed, z n\u00e1jmu, z jednor\u00e1zov\u00e9ho prodeje majetku nebo prodeje pod\u00edlu ve firm\u011b.<\/p>\n<h2>Jak ur\u010dit z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f z vedlej\u0161\u00edho podnik\u00e1n\u00ed jako OSV\u010c<\/h2>\n<p>V<strong> \u00fa\u010detnictv\u00ed<\/strong> se z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f ur\u010d\u00ed jako sou\u010det v\u00fdnos\u016f, od kter\u00fdch ode\u010dtete n\u00e1klady.<\/p>\n<p>P\u0159i veden\u00ed <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">da\u0148ov\u00e9 evidence<\/a> mus\u00edte pe\u010dliv\u011b evidovat p\u0159\u00edjmy a <strong>re\u00e1ln\u011b vynalo\u017een\u00e9 v\u00fddaje <\/strong>(tzn. \u017ee si uchov\u00e1v\u00e1te v\u0161echny doklady za n\u00e1kup zbo\u017e\u00ed \u010di slu\u017eeb).<\/p>\n<p>Podnikatel\u00e9, vedlej\u0161\u00ed OSV\u010c, \u010dasto uplat\u0148uj\u00ed metodu <strong>procentu\u00e1ln\u00edch v\u00fddaj\u016f stanoven\u00fdch procentem z p\u0159\u00edjm\u016f<\/strong>, proto\u017ee je nejjednodu\u0161\u0161\u00ed (vedete pouze p\u0159ehled o v\u00fd\u0161i p\u0159\u00edjm\u016f) a \u010dasto tak\u00e9 nejv\u00fdhodn\u011bj\u0161\u00ed.<\/p>\n<p><em>Nap\u0159. pokud uplat\u0148ujete 60% v\u00fddaje, p\u0159i p\u0159\u00edjmech z podnik\u00e1n\u00ed 300 000 K\u010d va\u0161e v\u00fddaje \u010din\u00ed 180 000 K\u010d. To znamen\u00e1, \u017ee v\u00e1\u0161 z\u00e1klad dan\u011b ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti dosahuje 120 000 K\u010d (300 000 K\u010d \u2212 180 000 K\u010d = 120 000 K\u010d).<\/em><\/p>\n<p><a href=\"https:\/\/www.idoklad.cz\/blog\/kdy-se-vyplati-odpocty-pausalem-a-kdy-podle-skutecnych-vydaju\" target=\"_blank\" rel=\"noopener\">P\u0159e\u010dt\u011bte si, kdy se v\u00e1m vyplat\u00ed sledovat skute\u010dn\u00e9 v\u00fddaje a kdy pau\u0161\u00e1ln\u00ed v\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f &gt;&gt;<\/a><\/p>\n<h2>Jak sn\u00ed\u017eit z\u00e1klad dan\u011b u OSV\u010c vedlej\u0161\u00ed<\/h2>\n<p>Hlavn\u00edm pravidlem pro sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b je volba vhodn\u00e9ho zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f, o kter\u00e9 p\u00ed\u0161eme v\u00fd\u0161e.<\/p>\n<p>Existuj\u00ed ale i dal\u0161\u00ed mo\u017enosti:<\/p>\n<p><strong>Dary<\/strong><\/p>\n<p>Od z\u00e1kladu dan\u011b si m\u016f\u017eete jako fyzick\u00e1 osoba &#8211; d\u00e1rce ode\u010d\u00edst \u00fahrn dar\u016f na \u00fa\u010dely spl\u0148uj\u00edc\u00ed z\u00e1konn\u00e9 podm\u00ednky, p\u0159i\u010dem\u017e tento \u00fahrn dar\u016f je vy\u0161\u0161\u00ed ne\u017e 1 000 K\u010d nebo 2 % z\u00e1kladu dan\u011b. Maxim\u00e1ln\u011b v\u0161ak m\u016f\u017eete ode\u010d\u00edst v \u00fahrnu 15 % z\u00e1kladu dan\u011b.<\/p>\n<p>V\u017edy p\u0159\u00edjemce po\u017e\u00e1dejte o vystaven\u00ed <strong>potvrzen\u00ed o p\u0159ijet\u00ed daru<\/strong>, budete ho dokl\u00e1dat k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong>D\u00e1rcovstv\u00ed krve<\/strong><\/p>\n<p>Se sn\u00ed\u017een\u00edm z\u00e1kladu dan\u011b OSV\u010c v\u00e1m pom\u016f\u017ee i d\u00e1rcovstv\u00ed krve. Za jeden odb\u011br si sn\u00ed\u017e\u00edte z\u00e1klad dan\u011b <strong>o 3 000 K\u010d<\/strong>. Jestli\u017ee se rozhodnete darovat krvetvorn\u00e9 bu\u0148ky nebo org\u00e1n, \u010d\u00e1stka, kterou si ode\u010dtete od z\u00e1kladu dan\u011b, se je\u0161t\u011b zvy\u0161uje.<\/p>\n<p><strong>Penzijn\u00ed a \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<p>Jestli\u017ee m\u00e1te n\u011bkter\u00e9 z t\u011bchto poji\u0161t\u011bn\u00ed, m\u016f\u017eete si sn\u00ed\u017eit z\u00e1klad dan\u011b, a to a\u017e o 48 000 K\u010d. Odpo\u010dty u obou poji\u0161t\u011bn\u00ed maj\u00ed v\u00edcero pravidel, proto si je p\u0159\u00edpadn\u011b nastudujte detailn\u011bji. Nap\u0159\u00edklad u penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed si od z\u00e1kladu dan\u011b ode\u010d\u00edt\u00e1te pouze \u010d\u00e1stku, kter\u00e1 p\u0159esahuje 1 700 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n<p><strong>\u00daroky z hypot\u00e9ky a stavebn\u00edho spo\u0159en\u00ed<\/strong><\/p>\n<p>Jestli\u017ee m\u00e1te <a href=\"https:\/\/financer.com\/cz\/pujcky\/hypoteky\/\" target=\"_blank\" rel=\"noopener\">hypot\u00e9ku<\/a> nebo stavebn\u00ed spo\u0159en\u00ed, m\u016f\u017eete si od z\u00e1kladu dan\u011b <strong>ode\u010d\u00edst \u00faroky<\/strong>, kter\u00e9 jste v dan\u00e9m roce bance \u010di spo\u0159iteln\u011b zaplatili. Maxim\u00e1ln\u00ed \u010d\u00e1stka, kterou si ode\u010dtete, je 300 000 K\u010d ro\u010dn\u011b (u hypot\u00e9k uzav\u0159en\u00fdch do konce roku 2020) nebo 150 000 K\u010d ro\u010dn\u011b (u hypot\u00e9k uzav\u0159en\u00fdch od roku 2021).<\/p>\n<p>Detailn\u011bj\u0161\u00ed informace najdete v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/nezdanitelne-polozky-roce-2020-snizte-si-danovy-zaklad-usetrete\/\">o ode\u010ditateln\u00fdch polo\u017ek\u00e1ch<\/a>.<\/p>\n<h2>Term\u00edny pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>OSV\u010c maj\u00ed povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky. Tato lh\u016fta kon\u010d\u00ed 1. kv\u011btna, ale proto\u017ee je st\u00e1tn\u00ed sv\u00e1tek a hned po n\u011bm v\u00edkend, sta\u010d\u00ed kdy\u017e p\u0159izn\u00e1n\u00ed po\u0161lete do <strong>4. kv\u011btna 2026<\/strong>. Tento term\u00edn plat\u00ed pro v\u0161echny \u017eivnostn\u00edky v\u010detn\u011b t\u011bch, kte\u0159\u00ed maj\u00ed podnik\u00e1n\u00ed jako vedlej\u0161\u00ed \u010dinnost.<\/p>\n<p>Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se v\u00e1m prodlu\u017euje, jestli\u017ee v\u00e1m ho zpracov\u00e1v\u00e1 a pod\u00e1v\u00e1 da\u0148ov\u00fd poradce registrovan\u00fd u Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky. V tom p\u0159\u00edpad\u011b lh\u016fta kon\u010d\u00ed a\u017e <strong>1. \u010dervence<\/strong>.<\/p>\n<p><strong>TIP<\/strong>: O pozd\u011bj\u0161\u00edm pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nov\u011b nen\u00ed nutn\u00e9 informovat finan\u010dn\u00ed \u00fa\u0159ad p\u0159edem. Sta\u010d\u00ed, kdy\u017e se da\u0148ov\u00fd poradce prok\u00e1\u017ee plnou moc\u00ed spole\u010dn\u011b s pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<h2>T\u00fdk\u00e1 se pau\u0161\u00e1ln\u00ed da\u0148 OSV\u010c vedlej\u0161\u00ed<\/h2>\n<p>Mo\u017en\u00e1 jste zaznamenali, \u017ee existuje i re\u017eim <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausalni-rezim-a-pausalni-dan-v-roce-2023\/\">pau\u0161\u00e1ln\u00ed dan\u011b<\/a>. V n\u011bm OSV\u010c ka\u017ed\u00fd m\u011bs\u00edc <strong>zaplat\u00ed jednotnou \u010d\u00e1stku<\/strong>, kter\u00e1 obsahuje soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed a da\u0148 z p\u0159\u00edjm\u016f. D\u00edky tomu nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong>Vedlej\u0161\u00edch OSV\u010c se pau\u0161\u00e1ln\u00ed da\u0148 net\u00fdk\u00e1<\/strong>, a proto mus\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat.<\/p>\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  \n<h2>Nezapome\u0148te se nahl\u00e1sit na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b<\/h2>\n<p>Pokud v\u00e1\u0161 zam\u011bstnavatel podnik\u00e1 ve stejn\u00e9m oboru, ve kter\u00e9m si chcete z\u0159\u00eddit \u017eivnost, mus\u00edte m\u00edt jeho p\u00edsemn\u00fd souhlas.<\/p>\n<p>A\u0165 u\u017e se rozhodnete podnikat jako OSV\u010c hlavn\u00ed nebo vedlej\u0161\u00ed, nezapome\u0148te se <strong>nahl\u00e1sit na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b<\/strong>. Vypln\u011bn\u00edm <a href=\"https:\/\/www.mpo.cz\/cz\/podnikani\/zivnostenske-podnikani\/crm-jednotny-registracni-formular\/jednotny-registracni-formular---234081\/\" target=\"_blank\" rel=\"noopener\">Jednotn\u00e9ho registra\u010dn\u00edho formul\u00e1\u0159e<\/a> se automaticky zaregistrujete na Okresn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed (OSSZ) i na sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovn\u011b.<\/p>\n<p>V\u00edce se dozv\u00edte v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/\">Pr\u016fvodci zalo\u017een\u00edm \u017eivnosti<\/a>. Tak\u00e9 si p\u0159e\u010dt\u011bte, jak\u00e9 jsou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">povinnosti OSV\u010c<\/a>.<\/p>\n<p>Nena\u0161li jste, co jste hledali? P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky o da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed krok za krokem<\/a>.<\/li>\n<li>Jak pod\u00e1vaj\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnanci<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnanci-studenti-matky-i-duchodci-musi-sam-podat-danove-priznani\/\">Kdo m\u00e1 povinnosti podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-jak-vyplnit-danove-priznani-pravnickych-osob-za-rok-2021-krok-za-krokem\/\">Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pr\u00e1vnick\u00fdch osob<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pripravte-se-na-danove-priznani-u-fyzickych-osob-v-roce-2021\/\">Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/program-na-danove-priznani-vyplnite-par-kolonek-a-mate-hotovo\/\">Pro\u010d pou\u017e\u00edt program na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Kdy je nutn\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Jak podat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/2021-danove-priznani-muzete-podat-az-do-1-kvetna-ale-jen-elektronicky\/\">elektronick\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/do-kdy-podat-danove-priznani-z-prijmu-nepropasnete-dulezite-terminy-a-lhuty\/\">Do kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed &#8211; neprop\u00e1sn\u011bte d\u016fle\u017eit\u00e9 term\u00edny<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>V p\u0159\u00edpad\u011b, \u017ee m\u00e1te sv\u00e9ho zam\u011bstnavatele a jako p\u0159iv\u00fdd\u011blek podnik\u00e1te, s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed sv\u00e9 podnik\u00e1n\u00ed vedete jako vedlej\u0161\u00ed \u010dinnost. Ale pozor, takto m\u016f\u017eete sv\u00e9 podnik\u00e1n\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7103,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,77],"class_list":["post-1283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1283","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=1283"}],"version-history":[{"count":30,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1283\/revisions"}],"predecessor-version":[{"id":18795,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1283\/revisions\/18795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7103"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}