{"id":12834,"date":"2025-12-29T18:32:20","date_gmt":"2025-12-29T17:32:20","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12834"},"modified":"2025-12-29T18:32:22","modified_gmt":"2025-12-29T17:32:22","slug":"dan-z-prijmu-pro-zamestnavatele","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/dan-z-prijmu-pro-zamestnavatele\/","title":{"rendered":"Da\u0148 z p\u0159\u00edjmu pro zam\u011bstnavatele"},"content":{"rendered":"<h2>Co je to da\u0148 z p\u0159\u00edjmu a jak\u00e1 je jej\u00ed v\u00fd\u0161e<\/h2>\n<p>Da\u0148 z p\u0159\u00edjm\u016f se \u0159\u00edd\u00ed z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f a mus\u00ed ji platit <strong>v\u0161echny ekonomicky aktivn\u00ed fyzick\u00e9 osoby s trval\u00fdm bydli\u0161t\u011bm v \u010cesku<\/strong> \u2013 a v n\u011bkter\u00fdch p\u0159\u00edpadech i cizinci.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnani-cizincu-jak-na-jejich-zdanovani\/\">P\u0159e\u010dt\u011bte si, jak na zda\u0148ov\u00e1n\u00ed p\u0159i zam\u011bstn\u00e1n\u00ed lid\u00ed s trval\u00fdm bydli\u0161t\u011bm mimo \u010cesko<\/a>.<\/p>\n<\/div>\n<p>Zat\u00edmco OSV\u010c da\u0148 z p\u0159\u00edjm\u016f odv\u00e1d\u00ed sami (zpravidla formou z\u00e1loh a ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed), <strong>za zam\u011bstnance odv\u00e1d\u00edte da\u0148 vy jako zam\u011bstnavatel<\/strong> \u2013 ka\u017ed\u00fd m\u011bs\u00edc strhnete p\u0159\u00edslu\u0161nou \u010d\u00e1stku ze mzdy. V n\u011bkter\u00fdch situac\u00edch ale mus\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed odevzdat zam\u011bstnanec s\u00e1m, t\u0159eba pokud m\u00e1 p\u0159\u00edjmy z podnik\u00e1n\u00ed na vedlej\u0161\u00ed \u010dinnost nebo pronaj\u00edm\u00e1 nemovitost.<\/p>\n<p>V\u00fd\u0161e dan\u011b z p\u0159\u00edjm\u016f <strong>v roce 2025 \u010din\u00ed 15 %<\/strong> a vztahuje se na v\u011bt\u0161inu zam\u011bstnanc\u016f.\u00a0<\/p>\n<p>Da\u0148 ve v\u00fd\u0161i 23 % plat\u00ed pro zam\u011bstnance, jejich\u017e p\u0159\u00edjem p\u0159es\u00e1hne 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy, kter\u00e1 je pro rok 2025 stanovena na 46 557 K\u010d \u2013 hranice v\u00fd\u0161e p\u0159\u00edjmu pro uplatn\u011bn\u00ed 23% dan\u011b je tedy p\u0159ibli\u017en\u011b 1 676 052 K\u010d ro\u010dn\u011b. Pro srovn\u00e1n\u00ed, v roce 2024 to bylo 1 582 812 K\u010d.<\/p>\n<p>Plat\u00ed p\u0159itom, \u017ee sazba 23\u202f% se pak aplikuje <strong>pouze na \u010d\u00e1st p\u0159\u00edjmu, kter\u00e1 hranici p\u0159es\u00e1hne<\/strong>, zbytek pod limitem je zdan\u011bn 15\u202f%.<\/p>\n<h2>Jak a kdy odv\u00e1d\u00ed zam\u011bstnavatel da\u0148<\/h2>\n<p>Dan\u011b z p\u0159\u00edjm\u016f zam\u011bstnanc\u016f \u0159e\u0161\u00edte p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/\">ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/a>. Nen\u00ed to ale automatick\u00e9, tato povinnost v\u00e1m jako zam\u011bstnavatel\u016fm vznik\u00e1 pouze, pokud v\u00e1s o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b <strong>zam\u011bstnanec v\u010das a \u0159\u00e1dn\u011b po\u017e\u00e1d\u00e1<\/strong> \u2013 to m\u016f\u017ee ud\u011blat jen tehdy, jestli\u017ee s\u00e1m nem\u00e1 povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (tedy nem\u00e1 jin\u00e9 p\u0159\u00edjmy).<\/p>\n<p>Po\u010d\u00edtejte s t\u00edm, \u017ee zam\u011bstnanci nemus\u00ed v\u011bd\u011bt, \u017ee si maj\u00ed o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za\u017e\u00e1dat. <strong>B\u011b\u017enou prax\u00ed ve firm\u00e1ch je, \u017ee p\u0159eb\u00edr\u00e1 aktivitu \u00fa\u010detn\u00ed.<\/strong> Od zam\u011bstnanc\u016f zjist\u00ed, jestli za n\u011b p\u0159izn\u00e1n\u00ed bude \u0159e\u0161it firma, nebo jestli si ho podaj\u00ed sami. Jestli\u017ee m\u00e1 ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za zam\u011bstnance \u0159e\u0161it firemn\u00ed \u00fa\u010detn\u00ed, pot\u0159ebuje k tomu od zam\u011bstnance <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>.<\/p>\n<p>V roce 2025 museli zam\u011bstnanci podat \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed za rok 2024 u sv\u00e9ho zam\u011bstnavatele <strong>do <\/strong><strong>17.<\/strong><strong> \u00fanora<\/strong>. Zam\u011bstnavatel\u00e9 pak museli vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti za zda\u0148ovac\u00ed obdob\u00ed 2024 odevzdat pap\u00edrov\u011b do 3. b\u0159ezna, v p\u0159\u00edpad\u011b elektronick\u00e9ho pod\u00e1n\u00ed do 20. b\u0159ezna 2025.<\/p>\n<p>Pro zam\u011bstnance, kte\u0159\u00ed si da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed sami, plat\u00ed jin\u00e9 term\u00edny. Letos museli da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed odevzdat do 1. dubna 2025, p\u0159\u00edpadn\u011b do 2. kv\u011btna 2025 v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-podat-danove-priznani-elektronicky-postou-nebo-pres-datovou-schranku\/\">elektronick\u00e9 podob\u011b<\/a>.<\/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\/12834\">\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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12834\">\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>Kdy pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnanec nam\u00edsto zam\u011bstnavatele<\/h2>\n<p>Zam\u011bstnanci vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v p\u0159\u00edpad\u011b, \u017ee:<\/p>\n<ul>\n<li><strong>si p\u0159ivyd\u011bl\u00e1v\u00e1 jako <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/\"><strong>OSV\u010c na vedlej\u0161\u00ed \u010dinnost<\/strong><\/a>,<\/li>\n<li><strong>m\u00e1 p<\/strong><strong>\u0159\u00edjmy z pron\u00e1jmu<\/strong>,<\/li>\n<li><strong>m\u00e1 p<\/strong><strong>\u0159\u00edjmy z kapit\u00e1lu<\/strong> \u2013 nap\u0159\u00edklad zisky z obchodn\u00ed korporace nebo jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/tichy-spolecnik-a-ticha-spolecnost-kdy-se-vyplati\/\">tich\u00fd spole\u010dn\u00edk<\/a> (\u00faroky ze spo\u0159ic\u00edch \u00fa\u010dt\u016f nebo z fondov\u00e9ho investov\u00e1n\u00ed se do p\u0159izn\u00e1n\u00ed obvykle uv\u00e1d\u011bt nemus\u00ed),<\/li>\n<li><strong>m\u00e1 p<\/strong><strong>\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy\u00a0<\/strong>vy\u0161\u0161\u00ed ne\u017e 50 000 K\u010d za rok (nap\u0159\u00edklad z pron\u00e1jmu movit\u00fdch v\u011bc\u00ed nebo \u010dinnosti, kterou neprov\u00e1d\u00ed na \u017eivnostensk\u00fd list),<\/li>\n<li>Pr\u00e1ce pracuje sou\u010dasn\u011b u dvou zam\u011bstnavatel\u016f b\u011bhem jednoho m\u011bs\u00edce, pokud oba p\u0159i v\u00fdplat\u011b strhli z\u00e1lohu na da\u0148 z p\u0159\u00edjm\u016f (plat\u00ed to i pro tzv. dohod\u00e1\u0159e, kte\u0159\u00ed pracuj\u00ed sou\u010dasn\u011b pro dv\u011b firmy na dohodu o pracovn\u00ed \u010dinnosti a jejich hrub\u00e1 m\u011bs\u00ed\u010dn\u00ed odm\u011bna u ka\u017ed\u00e9ho zam\u011bstnavatele je 4\u202f500\u202fK\u010d a v\u00edce),<\/li>\n<li><strong>prod\u00e1v\u00e1 nemovitosti<\/strong>, ale jen v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/slovnik\/dan-z-prodeje-nemovitosti\/\">p\u0159\u00edpadech, kdy nepodl\u00e9h\u00e1 osvobozen\u00ed<\/a> podle z\u00e1kona,<\/li>\n<li><strong>pob\u00edr\u00e1 dividendy ze zahrani\u010dn\u00edch akci\u00ed<\/strong> (p\u0159\u00edjem dividend z \u010desk\u00fdch akci\u00ed se do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed uv\u00e1d\u011bt nemus\u00ed),<\/li>\n<li><strong>zru\u0161il \u017eivotn\u00ed\u00a0poji\u0161t\u011bn\u00ed, penzijn\u00ed\u00a0p\u0159ipoji\u0161t\u011bn\u00ed nebo dopl\u0148kov\u00e9\u00a0penzijn\u00ed\u00a0spo\u0159en\u00ed<\/strong> p\u0159ed z\u00e1konn\u011b stanoven\u00fdm term\u00ednem pro v\u00fdplatu.<\/li>\n<\/ul>\n<p>Zam\u011bstnanec si m\u016f\u017ee podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed i dobrovoln\u011b, t\u0159eba kdy\u017e nestihne \u00fa\u010dt\u00e1rn\u011b dodat v\u010das v\u0161echna pot\u0159ebn\u00e1 potvrzen\u00ed nebo chce opravit \u010di doplnit n\u011bjak\u00e9 \u00fadaje.<\/p>\n<figure id=\"attachment_12835\" aria-describedby=\"caption-attachment-12835\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12835\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960-1024x683.jpg\" alt=\"Zam\u011bstnanci, kte\u0159\u00ed maj\u00ed vedle hlavn\u00edho pracovn\u00edho pom\u011bru i tzv. \u201evedlej\u0161\u00e1k\u201c, maj\u00ed povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/pexels-ono-kosuki-5973960.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12835\" class=\"wp-caption-text\">Zam\u011bstnanci, kte\u0159\u00ed maj\u00ed vedle hlavn\u00edho pracovn\u00edho pom\u011bru i tzv. \u201evedlej\u0161\u00e1k\u201c, maj\u00ed povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami.<\/figcaption><\/figure>\n<h2>V\u00fdpo\u010det dan\u011b a co do n\u00ed zahrnout<\/h2>\n<p>Da\u0148 z p\u0159\u00edjmu \u010din\u00ed 15 %, p\u0159\u00edpadn\u011b 23 % u zam\u011bstnanc\u016f s nadpr\u016fm\u011brnou mzdou, a vypo\u010d\u00edt\u00e1v\u00e1 se ze zdaniteln\u00e9ho p\u0159\u00edjmu. Zam\u011bstnanec m\u016f\u017ee v prohl\u00e1\u0161en\u00ed k dani uplatnit <strong>r\u016fzn\u00e9<\/strong> <strong>da\u0148ov\u00e9 slevy <\/strong>a zv\u00fdhodn\u011bn\u00ed, kter\u00e1 se ze z\u00e1kladu ode\u010d\u00edtaj\u00ed. Nej\u010dast\u011bji se jedn\u00e1 o z\u00e1kladn\u00ed slevu na poplatn\u00edka, kter\u00e1 pro rok 2025 \u010din\u00ed 30 840 K\u010d za rok, nebo o slevu na d\u011bti. Pro rok 2025 plat\u00ed, \u017ee v\u00fd\u0161e da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed je:<\/p>\n<ul>\n<li>15 204 K\u010d ro\u010dn\u011b za jedno d\u00edt\u011b,<\/li>\n<li>22 320 K\u010d ro\u010dn\u011b za dv\u011b d\u011bti,<\/li>\n<li>27 840 K\u010d ro\u010dn\u011b za t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b.<\/li>\n<\/ul>\n<p>P\u0159i v\u00fdpo\u010dtu dan\u011b je t\u0159eba tak\u00e9 zohlednit <strong>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong> (29,2\u202f% z vym\u011b\u0159ovac\u00edho z\u00e1kladu) a <strong>zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> (13,5\u202f% z vym\u011b\u0159ovac\u00edho z\u00e1kladu), kter\u00e9 za zam\u011bstnance odv\u00e1d\u00ed zam\u011bstnavatel.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: Z\u00e1kladn\u00ed sleva na poplatn\u00edka, sleva na d\u00edt\u011b, nebo t\u0159eba na man\u017eela \u010di man\u017eelku. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-na-dani\/\">P\u0159e\u010dt\u011bte si velk\u00fd p\u0159ehled slev na dani pro rok 2024 a 2025<\/a>.<\/div>\n<p>V <a href=\"https:\/\/money.cz\/\">kvalitn\u00edm \u00fa\u010detn\u00edm programu<\/a> nemus\u00edte nic slo\u017eit\u011b po\u010d\u00edtat a nav\u00edc m\u00e1te jistotu, \u017ee pracujete s aktu\u00e1ln\u00edmi \u00fadaji, i kdy\u017e se legislativa \u010dasto m\u011bn\u00ed. Software v\u00e1m<strong> v\u0161echny hodnoty <\/strong>pro jednotliv\u00e9 zam\u011bstnance na p\u00e1r kliknut\u00ed vypo\u010d\u00edt\u00e1.<\/p>\n<p>Nejjednodu\u0161\u0161\u00edm zp\u016fsobem, <strong>jak podat dokumenty na Finan\u010dn\u00ed spr\u00e1vu<\/strong>, je vyplnit je v \u00fa\u010detn\u00edm programu a ihned odeslat. Dal\u0161\u00ed mo\u017enost\u00ed je dokumenty exportovat a odeslat datovou schr\u00e1nkou nebo prost\u0159ednictv\u00edm webov\u00e9 aplikace Elektronick\u00e1 pod\u00e1n\u00ed (EPO).<\/p>\n<p>Pokud \u00fa\u010detn\u00ed program Money S3 je\u0161t\u011b nepou\u017e\u00edv\u00e1te, <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161ejte to zdarma<\/a>. Ve zku\u0161ebn\u00ed verzi v\u00e1m funguj\u00ed ve\u0161ker\u00e9 funkce a na placenou variantu pak m\u016f\u017eete kdykoliv p\u0159ej\u00edt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to da\u0148 z p\u0159\u00edjmu a jak\u00e1 je jej\u00ed v\u00fd\u0161e Da\u0148 z p\u0159\u00edjm\u016f se \u0159\u00edd\u00ed z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f a mus\u00ed ji platit &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[125,169,156],"class_list":["post-12834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-danova-evidence","tag-mzda-a-plat","tag-start-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12834","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=12834"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12834\/revisions"}],"predecessor-version":[{"id":18297,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12834\/revisions\/18297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12836"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}