{"id":12937,"date":"2023-12-14T14:42:18","date_gmt":"2023-12-14T13:42:18","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12937"},"modified":"2023-12-14T14:58:17","modified_gmt":"2023-12-14T13:58:17","slug":"sdeleni-pro-platce-dane-ve-veci-zruseni-platcovych-pokladen","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sdeleni-pro-platce-dane-ve-veci-zruseni-platcovych-pokladen\/","title":{"rendered":"Sd\u011blen\u00ed pro pl\u00e1tce dan\u011b ve v\u011bci zru\u0161en\u00ed pl\u00e1tcov\u00fdch pokladen"},"content":{"rendered":"<p>V\u00a0souvislosti s\u00a0realizac\u00ed p\u0159ipravovan\u00e9ho projektu Individualizace dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti, v\u00a0r\u00e1mci kter\u00e9ho budou z\u00edsk\u00e1v\u00e1na individualizovan\u00e1 data o p\u0159\u00edjmech poplatn\u00edk\u016f dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti od pl\u00e1tc\u016f dan\u011b, doch\u00e1z\u00ed v\u00a0z\u00e1kon\u011b \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le t\u00e9\u017e \u201ez\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f\u201c) na z\u00e1klad\u011b konsolidace ve\u0159ejn\u00fdch rozpo\u010dt\u016f s\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2024 ke zru\u0161en\u00ed institutu pl\u00e1tcov\u00fdch pokladen.<\/p>\n<p>Zru\u0161en\u00edm institutu pl\u00e1tcov\u00fdch pokladen vznikne povinnost pod\u00e1vat pouze jedno vy\u00fa\u010dtov\u00e1n\u00ed za pl\u00e1tce dan\u011b, co\u017e povede ke zefektivn\u011bn\u00ed kontroly pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed a z\u00e1rove\u0148 ke sn\u00ed\u017een\u00ed nadbyte\u010dn\u00e9 administrativn\u00ed z\u00e1t\u011b\u017ee jak na stran\u011b pl\u00e1tce dan\u011b, tak na stran\u011b spr\u00e1vce dan\u011b.<\/p>\n<p><strong>Dnem 1. ledna 2024 tedy zaniknou v\u0161echny pl\u00e1tcovy pokladny a z\u00e1rove\u0148 bude zru\u0161ena jejich registrace.<\/strong>\u00a0Proto\u017ee k z\u00e1niku pl\u00e1tcov\u00fdch pokladen a zru\u0161en\u00ed jejich registrace dojde ze z\u00e1kona, nebude o zru\u0161en\u00ed registrace vyd\u00e1v\u00e1no rozhodnut\u00ed. Pokud by pl\u00e1tce dan\u011b \u2013 z\u0159izovatel zru\u0161en\u00e9 pl\u00e1tcovy pokladny (d\u00e1le t\u00e9\u017e \u201ez\u0159izovatel\u201c) po\u017eadoval doklad o zru\u0161en\u00ed registrace pl\u00e1tcovy pokladny, m\u016f\u017ee po\u017e\u00e1dat o vyd\u00e1n\u00ed potvrzen\u00ed o\u00a0skute\u010dnostech obsa\u017een\u00fdch ve spisu podle \u00a7\u00a067 odst.\u00a03 z\u00e1kona \u010d.\u00a0280\/2009\u00a0Sb. da\u0148ov\u00fd \u0159\u00e1d, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p>Od 1. ledna 2024 se pl\u00e1tcem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti a dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b za v\u0161echny zru\u0161en\u00e9 pl\u00e1tcovy pokladny (organiza\u010dn\u00ed jednotky) z\u0159\u00edzen\u00e9 do 31.\u00a012.\u00a02023, st\u00e1v\u00e1 jejich z\u0159izovatel. V praxi to znamen\u00e1, \u017ee z\u0159izovatel\u00e9 p\u0159eb\u00edraj\u00ed od 1.\u00a01.\u00a02024 v\u0161echna pr\u00e1va a povinnosti plynouc\u00ed z\u00a0titulu pl\u00e1tce dan\u011b, kter\u00e9 do 31.\u00a012.\u00a02023 plnila pl\u00e1tcova pokladna.<\/p>\n<p><strong>Nen\u00ed-li z\u0159izovatel registrov\u00e1n jako pl\u00e1tce dan\u011b ve stejn\u00e9m rozsahu, jako jeho zru\u0161en\u00e9 pl\u00e1tcovy pokladny<\/strong>, av\u0161ak jsou u n\u011bj spln\u011bny podm\u00ednky pro registraci pl\u00e1tce dan\u011b definovan\u00e9ho v\u00a0\u00a7\u00a038c z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f,\u00a0<strong>vznik\u00e1 mu registra\u010dn\u00ed povinnost pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>\u00a0podle novelizovan\u00e9ho \u00a7 39 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n<p><strong>P\u0159esun da\u0148ov\u00fdch spis\u016f<\/strong>\u00a0(d\u00e1le jen \u201espis\u016f\u201c)\u00a0<strong>zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen<\/strong>\u00a0na finan\u010dn\u00ed \u00fa\u0159ad m\u00edstn\u011b a v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00fd z\u0159izovateli provede spr\u00e1vce dan\u011b, kter\u00fd byl m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00fd zru\u0161en\u00e9 pl\u00e1tcov\u011b pokladn\u011b\u00a0<strong>v pr\u016fb\u011bhu m\u011bs\u00edce \u00fanora 2024<\/strong>. O\u00a0p\u0159esunu spis\u016f zru\u0161en\u00e9 pl\u00e1tcovy pokladny spr\u00e1vce dan\u011b z\u0159izovatele vyrozum\u00ed.<\/p>\n<p>Po p\u0159esunu spis\u016f zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen na finan\u010dn\u00ed \u00fa\u0159ad m\u00edstn\u011b a v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00fd z\u0159izovateli bude z\u0159izovatel \u010dinit ve\u0161ker\u00e1 pod\u00e1n\u00ed v\u016f\u010di finan\u010dn\u00ed spr\u00e1v\u011b sv\u00e9mu m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b, a to v\u010detn\u011b pod\u00e1n\u00ed, kter\u00e1 bude \u010dinit vlastn\u00edm jm\u00e9nem a v p\u0159\u00edpad\u011b zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen pod \u010d\u00edsly (DI\u010c), pod jak\u00fdmi byly registrov\u00e1ny zru\u0161en\u00e9 pl\u00e1tcovy pokladny.<\/p>\n<p><strong>\u00dahrady dan\u011b a p\u0159\u00edslu\u0161enstv\u00ed dan\u011b za zru\u0161en\u00e9 pl\u00e1tcovy pokladny po p\u0159esunu spis\u016f<\/strong>\u00a0ke z\u0159izovateli, ji\u017e nebude mo\u017en\u00e9 sm\u011b\u0159ovat na \u00fa\u010det spr\u00e1vce dan\u011b, kter\u00fd byl p\u016fvodn\u011b v\u011bcn\u011b a m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00fd zru\u0161en\u00e9 pl\u00e1tcov\u011b pokladn\u011b. Ve\u0161ker\u00e9 \u00fahrady dan\u011b a p\u0159\u00edslu\u0161enstv\u00ed dan\u011b za zru\u0161en\u00e9 pl\u00e1tcovy pokladny bude po p\u0159esunu spis\u016f z\u0159izovatel\u00a0<strong>sm\u011b\u0159ovat na \u00fa\u010det spr\u00e1vce dan\u011b, ke kter\u00e9mu je m\u00edstn\u011b a\u00a0v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00fd<\/strong>\u00a0z\u0159izovatel zru\u0161en\u00e9 pl\u00e1tcovy pokladny.<\/p>\n<h2>Pr\u00e1va a povinnosti pl\u00e1tce dan\u011b ve vztahu k da\u0148ov\u00fdm povinnostem zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen<\/h2>\n<p>Pro da\u0148ov\u00e9 povinnosti u dan\u011b z p\u0159\u00edjm\u016f za zda\u0148ovac\u00ed obdob\u00ed zapo\u010dat\u00e9 p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti tohoto z\u00e1kona, jako\u017e i pro pr\u00e1va a\u00a0povinnosti s\u00a0nimi souvisej\u00edc\u00ed, se pou\u017eije z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m do 31.\u00a012.\u00a02023. Na z\u0159izovatele\u00a0<strong>p\u0159ech\u00e1z\u00ed dnem 1. 1. 2024 pr\u00e1va a povinnosti zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen<\/strong>, kter\u00e9 vypl\u00fdvaj\u00ed se z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n<h3>Rok 2023<\/h3>\n<ul>\n<li><strong>Z\u00e1loha na da\u0148 za m\u011bs\u00edc prosinec 2023, splatn\u00e1 20. 1. 2024<\/strong><br \/>\nP\u0159i odvodu z\u00e1lohy za zru\u0161enou pl\u00e1tcovu pokladnu uvede z\u0159izovatel jako variabiln\u00ed symbol \u010d\u00edslo, pod kter\u00fdm byla registrov\u00e1na tato pl\u00e1tcova pokladna. \u00dahradu bude z\u0159izovatel sm\u011b\u0159ovat na \u00fa\u010det spr\u00e1vce dan\u011b, kter\u00fd byl m\u00edstn\u011b a v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00fd zru\u0161en\u00e9 pl\u00e1tcov\u011b pokladn\u011b.<\/li>\n<li><strong>Da\u0148 vyb\u00edran\u00e1 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b sra\u017een\u00e1 v m\u011bs\u00edci prosinci 2023, splatn\u00e1 do konce ledna 2024<\/strong><br \/>\nP\u0159i odvodu dan\u011b za zru\u0161enou pl\u00e1tcovu pokladnu uvede z\u0159izovatel jako variabiln\u00ed symbol \u010d\u00edslo, pod kter\u00fdm byla registrov\u00e1na tato pl\u00e1tcova pokladna. \u00dahradu bude z\u0159izovatel sm\u011b\u0159ovat na \u00fa\u010det spr\u00e1vce dan\u011b, kter\u00fd byl m\u00edstn\u011b a v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00fd zru\u0161en\u00e9 pl\u00e1tcov\u011b pokladn\u011b.<\/li>\n<li><strong>\u0158\u00e1dn\u00e1 Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b za zda\u0148ovac\u00ed obdob\u00ed 2023 a obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed<\/strong><br \/>\nOba typy vy\u00fa\u010dtov\u00e1n\u00ed bude za zru\u0161enou pl\u00e1tcovu pokladnu pod\u00e1vat z\u0159izovatel v z\u00e1konn\u00fdch lh\u016ft\u00e1ch pod vlastn\u00edm jm\u00e9nem, ale pod \u010d\u00edslem, pod kter\u00fdm byla registrov\u00e1na tato pl\u00e1tcova pokladna. M\u011bl-li z\u0159izovatel z\u0159\u00edzeno v\u00edce pl\u00e1tcov\u00fdch pokladen, bude z\u0159izovatel pod\u00e1vat p\u0159\u00edslu\u0161n\u00e1 vy\u00fa\u010dtov\u00e1n\u00ed za ka\u017edou zru\u0161enou pl\u00e1tcovu pokladnu samostatn\u011b.<\/li>\n<li><strong>Dodate\u010dn\u00e1 Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a dodate\u010dn\u00e1 vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b za zda\u0148ovac\u00ed obdob\u00ed 2023 a obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed<\/strong><br \/>\nOba typy vy\u00fa\u010dtov\u00e1n\u00ed, pokud k jejich pod\u00e1n\u00ed nastanou z\u00e1konn\u00e9 d\u016fvody, bude za zru\u0161enou pl\u00e1tcovu pokladnu pod\u00e1vat z\u0159izovatel v z\u00e1konn\u00fdch lh\u016ft\u00e1ch pod vlastn\u00edm jm\u00e9nem, ale pod \u010d\u00edslem, pod kter\u00fdm byla registrov\u00e1na tato pl\u00e1tcova pokladna. M\u011bl-li z\u0159izovatel z\u0159\u00edzeno v\u00edce pl\u00e1tcov\u00fdch pokladen, bude z\u0159izovatel pod\u00e1vat p\u0159\u00edslu\u0161n\u00e1 vy\u00fa\u010dtov\u00e1n\u00ed za ka\u017edou zru\u0161enou pl\u00e1tcovu pokladnu samostatn\u011b.<\/li>\n<li><strong>\u201ePotvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti, sra\u017een\u00fdch z\u00e1loh\u00e1ch na da\u0148 z t\u011bchto p\u0159\u00edjm\u016f a da\u0148ov\u00e9m zv\u00fdhodn\u011bn\u00ed\u201c za obdob\u00ed leden a\u017e prosinec roku 2023 a \u201ePotvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti plynouc\u00edch na z\u00e1klad\u011b z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a o sra\u017een\u00e9 dani vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b z t\u011bchto p\u0159\u00edjm\u016f\u201c za kalend\u00e1\u0159n\u00ed m\u011bs\u00edce leden a\u017e prosinec roku 2023<\/strong><br \/>\nP\u0159\u00edslu\u0161n\u00e1 potvrzen\u00ed bude poplatn\u00edk\u016fm, jim\u017e byla z\u00fa\u010dtov\u00e1na mzda ve zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladn\u00e1ch, na z\u00e1klad\u011b jejich \u017e\u00e1dosti, vyd\u00e1vat z\u0159izovatel, kter\u00fd za jejich vystaven\u00ed nese odpov\u011bdnost. Potvrzen\u00ed bude z\u0159izovatel vyd\u00e1vat vlastn\u00edm jm\u00e9nem, ale pod \u010d\u00edslem, pod kter\u00fdm byla registrov\u00e1na tato zru\u0161en\u00e1 pl\u00e1tcova pokladna.<\/li>\n<li><strong>\u201e\u017d\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed\u201c za zda\u0148ovac\u00ed obdob\u00ed roku 2023 (d\u00e1le jen \u201e\u017e\u00e1dost o RZZ\u201c) a ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed za zda\u0148ovac\u00ed obdob\u00ed roku 2023<\/strong><br \/>\n\u017d\u00e1dat o RZZ za rok 2023 budou poplatn\u00edci, zam\u011bstnanci, jejich\u017e mzda byla z\u00fa\u010dtov\u00e1v\u00e1na ve zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladn\u00e1ch, u z\u0159izovatele zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen. V \u017e\u00e1dosti o RZZ bude jako pl\u00e1tce dan\u011b uveden v\u017edy z\u0159izovatel, a nikoliv zru\u0161en\u00e1 pl\u00e1tcova pokladna. Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh za zda\u0148ovac\u00ed obdob\u00ed 2023 provede v roce 2024 z\u0159izovatel. V\u00fdsledek ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed uvede z\u0159izovatel do sv\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2024, kter\u00e9 bude pod\u00e1vat pod sv\u00fdm jm\u00e9nem i pod sv\u00fdm DI\u010c, nikoliv pod \u010d\u00edslem zru\u0161en\u00e9 pl\u00e1tcovy pokladny.<\/li>\n<li><strong>\u201e\u017d\u00e1dost o v\u00fdplatu m\u011bs\u00ed\u010dn\u00edch da\u0148ov\u00fdch bonus\u016f\u201c za jednotliv\u00e9 m\u011bs\u00edce roku 2023, doplatk\u016f da\u0148ov\u00fdch bonus\u016f a p\u0159eplatk\u016f z ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh za zda\u0148ovac\u00ed obdob\u00ed 2022 (proveden\u00e9ho v roce 2023)<\/strong><br \/>\nPokud p\u0159\u00edslu\u0161nou \u017e\u00e1dost nepodala v pr\u016fb\u011bhu roku 2023 zru\u0161en\u00e1 pl\u00e1tcova pokladna, m\u00e1 mo\u017enost \u017e\u00e1dost podat z\u0159izovatel pod vlastn\u00edm jm\u00e9nem, ale pod \u010d\u00edslem zru\u0161en\u00e9 pl\u00e1tcovy pokladny, za kterou o vr\u00e1cen\u00ed p\u0159eplatku \u017e\u00e1d\u00e1. M\u011bl-li z\u0159izovatel z\u0159\u00edzeno v\u00edce pl\u00e1tcov\u00fdch pokladen, bude z\u0159izovatel pod\u00e1vat p\u0159\u00edslu\u0161n\u00e9 \u017e\u00e1dosti za ka\u017edou zru\u0161enou pl\u00e1tcovu pokladnu samostatn\u011b. Tyto \u017e\u00e1dosti lze podat nejpozd\u011bji do lh\u016fty pro pod\u00e1n\u00ed Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti.<\/li>\n<li><strong>\u201e\u017d\u00e1dost o vr\u00e1cen\u00ed p\u0159eplatk\u016f z Vy\u00fa\u010dtov\u00e1n\u00ed (Dodate\u010dn\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed)\u201c za zda\u0148ovac\u00ed obdob\u00ed 2023 (proveden\u00e9ho v roce 2024)<\/strong><br \/>\n\u017d\u00e1dost bude pod\u00e1vat z\u0159izovatel pod vlastn\u00edm jm\u00e9nem, ale pod \u010d\u00edslem zru\u0161en\u00e9 pl\u00e1tcovy pokladny, za kterou o vr\u00e1cen\u00ed p\u0159eplatku \u017e\u00e1d\u00e1. M\u011bl-li z\u0159izovatel z\u0159\u00edzeno v\u00edce pl\u00e1tcov\u00fdch pokladen, bude z\u0159izovatel pod\u00e1vat p\u0159\u00edslu\u0161n\u00e1 vy\u00fa\u010dtov\u00e1n\u00ed za ka\u017edou zru\u0161enou pl\u00e1tcovu pokladnu samostatn\u011b.<\/li>\n<li><strong>\u201eOzn\u00e1men\u00ed pl\u00e1tce dan\u011b podle \u00a7\u00a038i z\u00e1kona \u010d.\u00a0586\/1992\u00a0Sb., o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, o nevybr\u00e1n\u00ed dlu\u017en\u00e9 \u010d\u00e1stky na dani nebo neopr\u00e1vn\u011bn\u011b vyplacen\u00e9 \u010d\u00e1stce na da\u0148ov\u00e9m bonusu\u201c<\/strong><br \/>\nOzn\u00e1men\u00ed bude pod\u00e1vat z\u0159izovatel pod vlastn\u00edm jm\u00e9nem, ale pod \u010d\u00edslem zru\u0161en\u00e9 pl\u00e1tcovy pokladny, pokud do\u0161lo k chybn\u011b sra\u017een\u00e9 dani vinou poplatn\u00edka ve zru\u0161en\u00e9 pl\u00e1tcov\u011b pokladn\u011b. M\u011bl-li z\u0159izovatel z\u0159\u00edzeno v\u00edce pl\u00e1tcov\u00fdch pokladen, bude z\u0159izovatel pod\u00e1vat p\u0159\u00edslu\u0161n\u00e1 ozn\u00e1men\u00ed za ka\u017edou zru\u0161enou pl\u00e1tcovu pokladnu samostatn\u011b.<\/li>\n<\/ul>\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\/12937\">\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\/12937\">\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>Rok 2024<\/h3>\n<p>Zru\u0161en\u00ed pl\u00e1tcov\u00fdch pokladen k 1. 1. 2024 znamen\u00e1 ukon\u010den\u00ed postaven\u00ed t\u011bchto organiza\u010dn\u00edch jednotek jako pl\u00e1tc\u016f dan\u011b ve smyslu vyb\u00edr\u00e1n\u00ed a sr\u00e1\u017een\u00ed dan\u00ed. Od roku 2024 se z\u0159izovatel\u00e9 st\u00e1vaj\u00ed pl\u00e1tci dan\u011b za v\u0161echny zam\u011bstnance, tedy i zam\u011bstnance, jim\u017e byla p\u016fvodn\u011b z\u00fa\u010dtov\u00e1v\u00e1na mzda ve zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladn\u00e1ch. V p\u0159\u00edpad\u011b da\u0148ov\u00fdch povinnost\u00ed vztahuj\u00edc\u00edch se ke zda\u0148ovac\u00edmu obdob\u00ed roku 2024 pak budou z\u0159izovatel\u00e9 plnit, stejn\u011b jako b\u011b\u017en\u00ed pl\u00e1tci dan\u011b, da\u0148ov\u00e9 povinnosti ji\u017e pod vlastn\u00edm jm\u00e9nem a pod vlastn\u00edm DI\u010c.<\/p>\n<p>Jedn\u00e1 se p\u0159edev\u0161\u00edm o odpov\u011bdnost za<\/p>\n<ul>\n<li>veden\u00ed mzdov\u00e9 agendy v\u0161ech zam\u011bstnanc\u016f pl\u00e1tce dan\u011b, v\u010detn\u011b zam\u011bstnanc\u016f evidovan\u00fdch ve zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladn\u00e1ch,<\/li>\n<li>proveden\u00ed v\u00fdpo\u010dtu z\u00e1loh na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti za m\u011bs\u00edce leden 2024 a m\u011bs\u00edce n\u00e1sleduj\u00edc\u00ed v\u0161em zam\u011bstnanc\u016fm, v\u010detn\u011b zam\u011bstnanc\u016f zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen, kter\u00fdm byly za tyto m\u011bs\u00edce z\u00fa\u010dtov\u00e1ny nebo vyplaceny p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti,<\/li>\n<li>proveden\u00ed sr\u00e1\u017eky dan\u011b z p\u0159\u00edjm\u016f, z nich\u017e je da\u0148 vyb\u00edran\u00e1 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b v\u0161em zam\u011bstnanc\u016fm, v\u010detn\u011b zam\u011bstnanc\u016f zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen, u kter\u00fdch m\u011bl z\u0159izovatel povinnost v m\u011bs\u00edci lednu 2024 a m\u011bs\u00edc\u00edch n\u00e1sleduj\u00edc\u00edch tuto da\u0148 srazit,<\/li>\n<li>odvod sra\u017een\u00fdch z\u00e1loh na da\u0148 z v\u00fdplat za m\u011bs\u00edc leden a m\u011bs\u00edce n\u00e1sleduj\u00edc\u00ed a odvod dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, kterou v m\u011bs\u00edci lednu a m\u011bs\u00edc\u00edch n\u00e1sleduj\u00edc\u00edch v\u0161em zam\u011bstnanc\u016fm srazil. \u00dahradu z\u00e1lohy na da\u0148 a sra\u017een\u00e9 dan\u011b provede z\u0159izovatel pod vlastn\u00edm identifika\u010dn\u00edm \u010d\u00edslem (DI\u010c), na \u00fa\u010det spr\u00e1vce dan\u011b, kter\u00fd je m\u00edstn\u011b a v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00fd pl\u00e1tci dan\u011b (dle s\u00eddla z\u0159izovatele),<\/li>\n<li><strong>proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed (d\u00e1le jen RZZ) za zda\u0148ovac\u00ed obdob\u00ed 2023 v\u0161em zam\u011bstnanc\u016fm pl\u00e1tce dan\u011b, v\u010detn\u011b zam\u011bstnanc\u016f evidovan\u00fdch ve zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladn\u00e1ch, pokud o proveden\u00ed RZZ za rok 2023 po\u017e\u00e1daj\u00ed,<\/strong><\/li>\n<li>vy\u010d\u00edslen\u00ed vznikl\u00fdch p\u0159eplatk\u016f z RZZ a doplatk\u016f na da\u0148ov\u00e9m bonusu do Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti za zda\u0148ovac\u00ed obdob\u00ed 2024, kter\u00e9 bude z\u0159izovatel v roce 2025 pod\u00e1vat pod sv\u00fdm jm\u00e9nem a vlastn\u00edm DI\u010c.<\/li>\n<\/ul>\n<p>Na internetov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy jsou d\u00e1le uvedeny i konkr\u00e9tn\u00ed p\u0159\u00edklady.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p><strong>Finan\u010dn\u00ed spr\u00e1va sd\u011bluje z\u0159izovatel\u016fm zru\u0161en\u00fdch pl\u00e1tcov\u00fdch pokladen, \u017ee bude respektovat p\u0159i da\u0148ov\u00e9m \u0159\u00edzen\u00ed m\u00edsto veden\u00ed mzdov\u00e9 agendy, resp. ulo\u017een\u00ed souvisej\u00edc\u00edch dokument\u016f v lokalit\u00e1ch, kde byly p\u016fvodn\u011b um\u00edst\u011bny pl\u00e1tcovy pokladny a\u00a0nebude p\u0159i\u00a0p\u0159\u00edpadn\u00fdch kontrol\u00e1ch po\u017eadovat p\u0159evoz mzdov\u00fdch doklad\u016f do s\u00eddla pl\u00e1tce dan\u011b.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0souvislosti s\u00a0realizac\u00ed p\u0159ipravovan\u00e9ho projektu Individualizace dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti, v\u00a0r\u00e1mci kter\u00e9ho budou z\u00edsk\u00e1v\u00e1na individualizovan\u00e1 data o p\u0159\u00edjmech poplatn\u00edk\u016f dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":12938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,51,116],"class_list":["post-12937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-fyzicka-osoba","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12937","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=12937"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12937\/revisions"}],"predecessor-version":[{"id":12946,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12937\/revisions\/12946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12938"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}