{"id":1379,"date":"2026-03-11T17:57:57","date_gmt":"2026-03-11T16:57:57","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite\/"},"modified":"2026-03-11T17:57:58","modified_gmt":"2026-03-11T16:57:58","slug":"myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite\/","title":{"rendered":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnance: kdy ho mus\u00edte podat?"},"content":{"rendered":"<p>Aby za v\u00e1s mohl podat <strong>ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b <\/strong>zam\u011bstnavatel, mus\u00edte spl\u0148ovat tyto podm\u00ednky:<\/p>\n<ul>\n<li>Jako zam\u011bstnanec jste za cel\u00e9 z\u00fa\u010dtovac\u00ed obdob\u00ed (uplynul\u00fd rok) pracovali bu\u010f:\n<ul>\n<li>pro <strong>jedin\u00e9ho zam\u011bstnavatele,<\/strong><\/li>\n<li>nebo postupn\u011b pro <strong>v\u00edce zam\u011bstnavatel\u016f <\/strong>za sebou a u ka\u017ed\u00e9ho jste podepsali <strong>prohl\u00e1\u0161en\u00ed k dani<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li>Nem\u00e1te zdaniteln\u00e9 p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, kapit\u00e1lov\u00e9ho majetku, pron\u00e1jmu nebo ostatn\u00ed p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e <strong>20 000 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p>V opa\u010dn\u00e9m p\u0159\u00edpad\u011b se nevyhnete povinnosti odevzdat tzv. r\u016f\u017eov\u00fd formul\u00e1\u0159 p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu. Tento formul\u00e1\u0159 se ofici\u00e1ln\u011b naz\u00fdv\u00e1 Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob a pou\u017e\u00edv\u00e1 se ve dvou podob\u00e1ch:<\/p>\n<ul>\n<li><strong>Dvoustr\u00e1nkov\u00fd formul\u00e1\u0159<\/strong> \u2013 zjednodu\u0161en\u00e1 verze pro ty, kdo maj\u00ed pouze p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed nebo z dohod, kter\u00e9 nep\u0159ekro\u010dily limity pro sr\u00e1\u017ekovou da\u0148, a nepodnikaj\u00ed ani nemaj\u00ed jin\u00e9 slo\u017eit\u00e9 p\u0159\u00edjmy. Tento formul\u00e1\u0159 je kr\u00e1tk\u00fd, p\u0159ehledn\u00fd a v\u011bt\u0161inou jej zvl\u00e1dnete vyplnit sami nebo s pomoc\u00ed zam\u011bstnavatele.<\/li>\n<li><strong>Kompletn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> \u2013 mus\u00edte podat, pokud m\u00e1te slo\u017eit\u011bj\u0161\u00ed p\u0159\u00edjmy, nap\u0159\u00edklad podnik\u00e1n\u00ed, pron\u00e1jem, kapit\u00e1lov\u00e9 p\u0159\u00edjmy nebo p\u0159\u00edjmy z v\u00edce zam\u011bstn\u00e1n\u00ed p\u0159esahuj\u00edc\u00ed limity, p\u0159\u00edpadn\u011b pokud v\u00e1\u0161 z\u00e1klad dan\u011b p\u0159es\u00e1hne hranici pro 23% sazbu. V tomto p\u0159\u00edpad\u011b p\u0159ikl\u00e1d\u00e1te i dal\u0161\u00ed p\u0159\u00edlohy.\u00a0<\/li>\n<\/ul>\n<p>Te\u010f se pod\u00edv\u00e1me na konkr\u00e9tn\u00ed situace, kdy sta\u010d\u00ed vyplnit zjednodu\u0161en\u00fd dvoustr\u00e1nkov\u00fd formul\u00e1\u0159 a kdy je nutn\u00e9 podat kompletn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<h2>V t\u011bchto p\u0159\u00edpadech sta\u010d\u00ed zjednodu\u0161en\u00fd dvoustr\u00e1nkov\u00fd formul\u00e1\u0159<\/h2>\n<h3>1. Pracovali jste pro v\u00edce zam\u011bstnavatel\u016f sou\u010dasn\u011b<\/h3>\n<p>Pokud jste v n\u011bkter\u00e9m obdob\u00ed roku pracovali pro v\u00edce zam\u011bstnavatel\u016f sou\u010dasn\u011b a v obou p\u0159\u00edpadech za v\u00e1s zam\u011bstnavatel odvedl <strong>z\u00e1lohovou da\u0148 z p\u0159\u00edjmu<\/strong>, m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b m\u016f\u017ee toti\u017e prov\u00e9st v\u017edy pouze jeden zam\u011bstnavatel a jen v p\u0159\u00edpad\u011b, \u017ee nebyly zam\u011bstn\u00e1n\u00ed soub\u011b\u017en\u00e1.<\/p>\n<p>Toto se t\u00fdk\u00e1 i dohody o proveden\u00ed pr\u00e1ce nebo dohody o pracovn\u00ed \u010dinnosti. V\u00fdjimkou jsou n\u00edzk\u00e9 p\u0159\u00edjmy. U dohod o proveden\u00ed pr\u00e1ce se p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek toti\u017e odv\u00e1d\u00ed <strong>sr\u00e1\u017ekov\u00e1 da\u0148 <\/strong>m\u00edsto z\u00e1lohov\u00e9. Vejdete-li se do t\u011bchto \u010d\u00e1stek, nemus\u00edte pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Tento princip plat\u00ed i pro pr\u00e1ce na <strong>dohodu o proveden\u00ed pr\u00e1ce (DPP)<\/strong> a <strong>dohodu o pracovn\u00ed \u010dinnosti (DP\u010c)<\/strong>. Existuj\u00ed ale v\u00fdjimky, kter\u00e9 souvis\u00ed s tzv. sr\u00e1\u017ekovou dan\u00ed:<\/p>\n<ul>\n<li><strong>DPP:<\/strong> Pokud jste nepodepsali prohl\u00e1\u0161en\u00ed k dani a v\u00e1\u0161 m\u011bs\u00ed\u010dn\u00ed hrub\u00fd p\u0159\u00edjem u jednoho zam\u011bstnavatele nep\u0159es\u00e1hl <strong>11 999 K\u010d<\/strong>, pou\u017eije se sr\u00e1\u017ekov\u00e1 da\u0148 15 %. V takov\u00e9m p\u0159\u00edpad\u011b u\u017e je da\u0148 kone\u010dn\u00e1 a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat nemus\u00edte. Jestli\u017ee p\u0159\u00edjem p\u0159es\u00e1hne 12 000 K\u010d nebo jste podepsali prohl\u00e1\u0161en\u00ed k dani, zam\u011bstnavatel odvede z\u00e1lohovou da\u0148 a vy mus\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat.<\/li>\n<li><strong>DP\u010c:<\/strong> Pokud jste nepodepsali prohl\u00e1\u0161en\u00ed k dani a v\u00e1\u0161 m\u011bs\u00ed\u010dn\u00ed hrub\u00fd p\u0159\u00edjem nep\u0159es\u00e1hl <strong>4 500 K\u010d<\/strong>, plat\u00ed obdobn\u011b jako u DPP sr\u00e1\u017ekov\u00e1 da\u0148 a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nepod\u00e1v\u00e1te. P\u0159i vy\u0161\u0161\u00edm p\u0159\u00edjmu nebo p\u0159i soub\u011bhu s dal\u0161\u00edmi zam\u011bstn\u00e1n\u00edmi se odvede z\u00e1lohov\u00e1 da\u0148 a vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<h3>2. Zru\u0161ili jste smlouvu na spo\u0159en\u00ed nebo pojistku<\/h3>\n<p>Jakmile <strong>p\u0159ed\u010dasn\u011b<\/strong> ukon\u010d\u00edte smlouvu o \u017eivotn\u00edm poji\u0161t\u011bn\u00ed nebo nebo penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00ed, na kterou jste v posledn\u00edch 10 letech alespo\u0148 jednou uplatnili da\u0148ov\u00e9 odpo\u010dty (sni\u017eovali si z\u00e1klad dan\u011b) p\u0159\u00edsp\u011bvk\u016f na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, mus\u00edte zp\u011btn\u011b dodanit d\u0159\u00edve uplatn\u011bn\u00e9 \u010d\u00e1stky a podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed:<\/p>\n<ul>\n<li>Dodan\u011bn\u00ed se t\u00fdk\u00e1 p\u0159\u00edsp\u011bvk\u016f, kter\u00e9 za v\u00e1s <strong>zaplatil zam\u011bstnavatel<\/strong>, i \u010d\u00e1stek, o kter\u00e9 jste si sami sn\u00ed\u017eili da\u0148ov\u00fd z\u00e1klad (tzv. mimo\u0159\u00e1dn\u00e9 pojistn\u00e9).<\/li>\n<li>Dodan\u011bn\u00ed se prov\u00e1d\u00ed zp\u011btn\u011b maxim\u00e1ln\u011b za <strong>posledn\u00edch 10 let<\/strong> p\u0159edch\u00e1zej\u00edc\u00edch roku, ve kter\u00e9m byla smlouva ukon\u010dena.<\/li>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1te <strong>za rok, ve kter\u00e9m byla smlouva ukon\u010dena<\/strong>, a tyto \u010d\u00e1stky uv\u00e1d\u00edte jako ostatn\u00ed p\u0159\u00edjmy podle \u00a7\u202f10 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud jste si \u017eivotn\u00ed poji\u0161t\u011bn\u00ed sni\u017eovali o 12\u202f000\u202fK\u010d ro\u010dn\u011b po dobu 5 let a smlouvu jste p\u0159ed\u010dasn\u011b zru\u0161ili (nap\u0159\u00edklad p\u0159ed 60. rokem v\u011bku a p\u0159ed spln\u011bn\u00edm podm\u00ednky 60 m\u011bs\u00edc\u016f trv\u00e1n\u00ed), mus\u00edte do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed uv\u00e9st <strong>60\u202f000\u202fK\u010d (5 \u00d7 12\u202f000\u202fK\u010d)<\/strong> jako zdaniteln\u00fd p\u0159\u00edjem.<\/p>\n<h3>3. Pob\u00edr\u00e1te vysokou mzdu a mus\u00edte zaplatit da\u0148 ve v\u00fd\u0161i 23 %<\/h3>\n<p>U dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob se pou\u017e\u00edvaj\u00ed dv\u011b sazby. Na \u010d\u00e1st z\u00e1kladu dan\u011b do <strong>36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy<\/strong> (v roce 2026 je to <strong>1\u202f762\u202f812\u202fK\u010d<\/strong> ro\u010dn\u011b) se plat\u00ed da\u0148 <strong>15\u202f%<\/strong>. \u010c\u00e1st z\u00e1kladu dan\u011b, kter\u00e1 tuto hranici p\u0159es\u00e1hne, se zdan\u00ed <strong>23\u202f%<\/strong>.<\/p>\n<p>Pokud v\u00e1\u0161 z\u00e1klad dan\u011b p\u0159es\u00e1hne hranici pro 23% sazbu, mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.\u00a0<\/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\/1379\">\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\/1379\">\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>A v t\u011bchto situac\u00edch mus\u00edte podat kompletn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<h3>1. Podnik\u00e1te p\u0159i zam\u011bstn\u00e1n\u00ed<\/h3>\n<p>Pokud si p\u0159i zam\u011bstn\u00e1n\u00ed p\u0159ivyd\u011bl\u00e1v\u00e1te jako OSV\u010c vedlej\u0161\u00ed a m\u00e1te ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e <strong>20 000 K\u010d<\/strong>, mus\u00edte podat plnohodnotn\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f.<\/p>\n<p>K da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed pot\u0159ebujete potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech <strong>od v\u0161ech zam\u011bstnavatel\u016f<\/strong>, u kter\u00fdch jste pracovali. O cel\u00e9m postupu si p\u0159e\u010dt\u011bte v\u00edce v na\u0161em <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/mate-jako-osvc-vedlejsi-prijmy-vyssi-nez-6-000-kc-za-rok-musite-podat-danove-priznani\/\">\u010dl\u00e1nku<\/a>.<\/p>\n<h3>2. M\u00e1te kapit\u00e1lov\u00e9 p\u0159\u00edjmy nebo p\u0159\u00edjmy z pron\u00e1jmu p\u0159i zam\u011bstn\u00e1n\u00ed<\/h3>\n<p>Pokud pronaj\u00edm\u00e1te movit\u00e9 i nemovit\u00e9 v\u011bci vedle sv\u00e9ho zam\u011bstn\u00e1n\u00ed nebo jste v uplynul\u00e9m roce nap\u0159\u00edklad prod\u00e1vali akcie a vznikaj\u00ed v\u00e1m z t\u011bchto aktivit v sou\u010dtu p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e <strong>20 000 K\u010d<\/strong>, mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Mezi tyto p\u0159\u00edjmy se po\u010d\u00edtaj\u00ed i r\u016fzn\u00e9 druhy investic. <strong>Prod\u00e1te-li nap\u0159\u00edklad d\u016fm<\/strong> a nespln\u00edte podm\u00ednky pro da\u0148ov\u00e9 osvobozen\u00ed (nevlastn\u00edte d\u016fm d\u00e9le ne\u017e 5 let), p\u0159\u00edjem spad\u00e1 mezi ostatn\u00ed p\u0159\u00edjmy a podl\u00e9h\u00e1 zdan\u011bn\u00ed.<\/p>\n<p>O tom, \u017ee budete sami pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nezapome\u0148te informovat sv\u00e9ho zam\u011bstnavatele. M\u011bl by v\u00e1m vystavit <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>, kter\u00e9 bude podkladem pro vypln\u011bn\u00ed da\u0148ov\u00e9ho formul\u00e1\u0159e. A jestli se boj\u00edte, \u017ee ud\u011bl\u00e1te chybu, projd\u011bte si <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/mate-jako-osvc-vedlejsi-prijmy-vyssi-nez-6-000-kc-za-rok-musite-podat-danove-priznani\/\">9 nej\u010dast\u011bj\u0161\u00edch chyb v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/a><\/p>\n<h2>P\u0159\u00edlohy k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed zam\u011bstnance<\/h2>\n<p>P\u0159\u00edlohy z\u00e1vis\u00ed na tom, z jak\u00fdch zdroj\u016f jste m\u011bli p\u0159\u00edjmy a jak\u00e9 od\u010ditateln\u00e9 polo\u017eky \u010di da\u0148ov\u00e9 slevy si uplat\u0148ujete.<\/p>\n<figure id=\"attachment_16178\" aria-describedby=\"caption-attachment-16178\" style=\"width: 1527px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-16178 size-full\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/prilohy-dap-2024.png\" alt=\"P\u0159ehled r\u016fzn\u00fdch p\u0159\u00edloh da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.\" width=\"1527\" height=\"1042\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/prilohy-dap-2024.png 1527w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/prilohy-dap-2024-300x205.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/prilohy-dap-2024-1024x699.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/prilohy-dap-2024-150x102.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/prilohy-dap-2024-768x524.png 768w\" sizes=\"auto, (max-width: 1527px) 100vw, 1527px\" \/><figcaption id=\"caption-attachment-16178\" class=\"wp-caption-text\">P\u0159ehled r\u016fzn\u00fdch p\u0159\u00edloh da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/figcaption><\/figure>\n<p>Nejd\u016fle\u017eit\u011bj\u0161\u00ed jsou prvn\u00ed polo\u017eky seznamu. P\u0159\u00edlohy \u010d. 1\u20134 slou\u017e\u00ed k v\u00fdpo\u010dtu d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b z jednotliv\u00fdch \u010dinnost\u00ed.<\/p>\n<ul>\n<li aria-level=\"1\">Pokud podnik\u00e1te na vedlej\u0161\u00ed \u010dinnost<strong>, vypl\u0148ujete<\/strong> <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405-P1_20.pdf?202501081101\" target=\"_blank\" rel=\"noopener\">p\u0159\u00edlohu \u010d. 1<\/a>.<\/li>\n<li aria-level=\"1\">Jestli\u017ee m\u00e1te p\u0159\u00edjmy z n\u00e1jmu, tak p\u0159\u00edlohu \u010d. 2.<\/li>\n<li aria-level=\"1\">P\u0159\u00edloha \u010d. 3 je ur\u010den\u00e1 pro ty, kte\u0159\u00ed maj\u00ed p\u0159\u00edjmy ze zahrani\u010d\u00ed.<\/li>\n<li aria-level=\"1\">A p\u0159\u00edloha \u010d. 4 pro ty, kdo maj\u00ed typy p\u0159\u00edjm\u016f, kter\u00e9 nespadaj\u00ed do p\u0159ede\u0161l\u00fdch kategori\u00ed.<\/li>\n<\/ul>\n<p>Do p\u0159\u00edlohy \u010d. 4 se zahrnuj\u00ed ve\u0161ker\u00e9 <strong>p\u0159\u00edjmy z pod\u00edl\u016f na zisku<\/strong>, vypo\u0159\u00e1dac\u00edch pod\u00edl\u016f, pod\u00edl\u016f na likvida\u010dn\u00edm z\u016fstatku nebo jim obdobn\u00e1 pln\u011bn\u00ed. A to ve v\u00fd\u0161i v\u010detn\u011b dan\u011b sra\u017een\u00e9 v zahrani\u010d\u00ed, plynouc\u00ed rezident\u016fm ze zdroj\u016f v zahrani\u010d\u00ed v p\u0159\u00edslu\u0161n\u00e9m zda\u0148ovac\u00edm obdob\u00ed, p\u0159itom se nezahrnuj\u00ed p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b.<\/p>\n<p>T\u00e9m\u011b\u0159 v\u017edy p\u0159ikl\u00e1d\u00e1te i dal\u0161\u00ed p\u0159\u00edlohy, zejm\u00e9na v\u00fd\u0161e zm\u00edn\u011bn\u00e9 <strong>potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/strong> (tj. doklad od zam\u011bstnavatele, kolik jste si u n\u011bj vyd\u011blali).<\/p>\n<p>Dal\u0161\u00ed p\u0159\u00edlohy z\u00e1vis\u00ed na tom, kter\u00e9 polo\u017eky\/slevy si ode\u010d\u00edt\u00e1te. Nej\u010dast\u011bji to jsou:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Polo\u017eky\/slevy<\/strong><\/td>\n<td><strong>P\u0159\u00edloha k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dary<\/td>\n<td>ofici\u00e1ln\u00ed potvrzen\u00ed o ka\u017ed\u00e9m z dar\u016f<\/td>\n<\/tr>\n<tr>\n<td>\u00daroky z \u00fav\u011bru na bydlen\u00ed<\/td>\n<td>potvrzen\u00ed o poskytnut\u00e9m \u00fav\u011bru na bydlen\u00ed a o v\u00fd\u0161i zaplacen\u00fdch \u00farok\u016f<\/td>\n<\/tr>\n<tr>\n<td>Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/td>\n<td>potvrzen\u00ed o zaplacen\u00fdch \u010d\u00e1stk\u00e1ch na penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>potvrzen\u00ed o zaplacen\u00fdch \u010d\u00e1stk\u00e1ch na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00e1 sleva na man\u017eela \/ man\u017eelku (registrovan\u00e9ho partnera \/ registrovanou partnerku)<\/td>\n<td>\u010destn\u00e9 prohl\u00e1\u0161en\u00ed o p\u0159\u00edjmu man\u017eela \u010di man\u017eelky (registrovan\u00e9ho partnera \u010di registrovan\u00e9 partnerky)<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148ov\u00e1 sleva pro dr\u017eitele pr\u016fkazu ZTP\/P<\/td>\n<td>pr\u016fkaz ZTP\/P<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00edce detail\u016f najdete v \u010dl\u00e1nku o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-na-dani\/\">slev\u00e1ch na dani<\/a> a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/odpocitatelne-polozky-co-mezi-ne-patri-a-co-si-muzete-odecist-od-zakladu-dane\/\">odpo\u010ditateln\u00fdch polo\u017ek\u00e1ch<\/a>.<\/p>\n<p>V\u00fd\u0161e uveden\u00e9 slevy a odpo\u010ditateln\u00e9 polo\u017eky si v\u0161echny m\u016f\u017eete uplatnit v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2025, kter\u00e9 pod\u00e1v\u00e1te na ja\u0159e 2026.<\/p>\n<div>\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  <\/div>\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>Jak na <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\u00e9 m\u00e1te povinnosti p\u0159i\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-priznani-osvc-jake-mate-povinnosti-pri-vedlejsi-cinnosti\/\">vedlej\u0161\u00ed \u010dinnosti OSV\u010c pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/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\/jak-vyplnit-danove-priznani-pravnickych-osob\/\">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\u00a0<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\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/podani-danoveho-priznani\/\">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 \u2013 neprop\u00e1sn\u011bte d\u016fle\u017eit\u00e9 term\u00edny<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-priznani-online-jak-na-elektronicke-podani-a-jak-pomuze-ucetni-system\/\">Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed online<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Aby za v\u00e1s mohl podat ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b zam\u011bstnavatel, mus\u00edte spl\u0148ovat tyto podm\u00ednky: Jako zam\u011bstnanec jste za cel\u00e9 z\u00fa\u010dtovac\u00ed obdob\u00ed (uplynul\u00fd rok) pracovali bu\u010f: pro &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1380,"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":[50,77,98],"class_list":["post-1379","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","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1379","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=1379"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1379\/revisions"}],"predecessor-version":[{"id":18693,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1379\/revisions\/18693"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1380"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}