{"id":13852,"date":"2024-02-26T08:02:00","date_gmt":"2024-02-26T07:02:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13852"},"modified":"2025-01-10T09:14:18","modified_gmt":"2025-01-10T08:14:18","slug":"exekuce-a-srazky-ze-mzdy-a-platu-od-roku-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/exekuce-a-srazky-ze-mzdy-a-platu-od-roku-2024\/","title":{"rendered":"Exekuce a sr\u00e1\u017eky ze mzdy a platu od roku 2024"},"content":{"rendered":"<h2><strong>Exeku\u010dn\u00ed sr\u00e1\u017eky ze mzdy a platu<\/strong><\/h2>\n<p>Exeku\u010dn\u00ed sr\u00e1\u017eky ze mzdy a platu se v\u017edy prov\u00e1d\u011bj\u00ed z \u010dist\u00e9 mzdy. Do \u010dist\u00e9ho p\u0159\u00edjmu pro \u00fa\u010dely exeku\u010dn\u00edch sr\u00e1\u017eek v\u0161ak nesm\u00edme zapomenout zahrnout v\u0161echny p\u0159\u00edjmy, nap\u0159\u00edklad nemocensk\u00e9 d\u00e1vky, r\u016fzn\u00e9 d\u016fchody, podpora v\u202fnezam\u011bstnanosti mate\u0159sk\u00e1. Od 1. 9. 2015 se na z\u00e1klad\u011b novely ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00e1du prov\u00e1d\u011bj\u00ed sr\u00e1\u017eky i z dohody o proveden\u00ed pr\u00e1ce.<\/p>\n<h2><strong>Zm\u011bny proveden\u00e9 novelou z\u00e1kon\u00edku pr\u00e1ce od 1. 10. 2023\u00a0<\/strong><\/h2>\n<p>V\u202fsouladu s <strong>\u00a7 145 odst. 2 p\u00edsm. b) z\u00e1kon\u00edku pr\u00e1ce<\/strong> se s\u202f\u00fa\u010dinnost\u00ed od 1.10.2023 rozum\u00ed jin\u00fdmi p\u0159\u00edjmy i poskytnut\u00e9 n\u00e1hrady z\u202fodm\u011bny z dohod.<\/p>\n<p><strong>Nov\u011b sm\u00ed zam\u011bstnavatel dohod\u00e1\u0159\u016fm srazit:<\/strong><\/p>\n<ul>\n<li>poskytnutou z\u00e1lohu na odm\u011bnu z dohody, kterou je zam\u011bstnanec povinen vr\u00e1tit proto, \u017ee nebyly spln\u011bny podm\u00ednky pro p\u0159izn\u00e1n\u00ed t\u00e9to mzdy nebo platu (\u00a7 147 odst. 1 p\u00edsm. c) z\u00e1kon\u00edku pr\u00e1ce),<\/li>\n<li>n\u00e1hradu z dohody za dovolenou, na ni\u017e zam\u011bstnanec ztratil pr\u00e1vo nebo na ni\u017e mu pr\u00e1vo nevzniklo, a n\u00e1hradu odm\u011bny z dohody podle \u00a7 192, na ni\u017e zam\u011bstnanci pr\u00e1vo nevzniklo (\u00a7 147 odst. 1 p\u00edsm. e) z\u00e1kon\u00edku pr\u00e1ce).<\/li>\n<\/ul>\n<h2><strong>Zm\u011bny ve v\u00fdpo\u010dtu sr\u00e1\u017eek od 1. 1. 2024<\/strong><\/h2>\n<p>Od \u010dist\u00e9 mzdy se ode\u010dte nezabaviteln\u00e1 \u010d\u00e1stka a zbytek a\u017e do limitu <strong>28\u202f585,50 K\u010d<\/strong> se d\u011bl\u00ed na t\u0159etiny se zaokrouhlen\u00edm na cel\u00e9 koruny. Jedna t\u0159etina tedy m\u016f\u017ee \u010dinit maxim\u00e1ln\u011b <strong>9 528 K\u010d.\u00a0<\/strong><\/p>\n<p>Vypo\u010dten\u00e9 t\u0159etiny se pak rozd\u011bl\u00ed n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>1\/3 jde na tzv. p\u0159ednostn\u00ed pohled\u00e1vky<\/li>\n<\/ul>\n<p>(pokud \u017e\u00e1dn\u00e1 p\u0159ednostn\u00ed pohled\u00e1vka nen\u00ed, pak tato t\u0159etina n\u00e1le\u017e\u00ed povinn\u00e9mu)<\/p>\n<ul>\n<li>2\/3 jde na tzv. nep\u0159ednostn\u00ed pohled\u00e1vky<\/li>\n<li>3\/3 n\u00e1le\u017e\u00ed v\u017edy povinn\u00e9mu<\/li>\n<\/ul>\n<p>P\u0159\u00edpadn\u00fd zbytek mzdy \u010di platu nad limit 1,5n\u00e1sobku \u017eivotn\u00edho minima jednotlivce a \u010d\u00e1stky normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed pro jednu nebo dv\u011b osoby (pro rok 2024 tedy \u010d\u00e1stka 28\u202f585,50 K\u010d) se pova\u017euje za pln\u011b zabavitelnou \u010d\u00e1st mzdy nebo platu, \u010di odm\u011bny z\u202fdohody.<\/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\/13852\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/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=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13852\">\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><strong>Stanoven\u00ed nezabaviteln\u00e9 \u010d\u00e1stky od 1. 1. 2024<\/strong><\/h2>\n<p>Na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 595\/2006 Sb., pak stanov\u00ed zp\u016fsob v\u00fdpo\u010dtu z\u00e1kladn\u00ed \u010d\u00e1stky, kter\u00e1 nesm\u00ed b\u00fdt sra\u017eena povinn\u00e9mu z m\u011bs\u00ed\u010dn\u00ed mzdy p\u0159i v\u00fdkonu rozhodnut\u00ed, a d\u00e1le stanov\u00ed \u010d\u00e1stku, nad kterou je mzda posti\u017eiteln\u00e1 sr\u00e1\u017ekami bez omezen\u00ed.<\/p>\n<p><strong>Nezabaviteln\u00e9 \u010d\u00e1stky od 1. 1. 2024 \u010din\u00ed:<\/strong><\/p>\n<table class=\"table table-zebra\" data-table=\"\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td data-celllook=\"0\">z\u00e1kladn\u00ed nezabaviteln\u00e1 \u010d\u00e1stka (dlu\u017en\u00edk)<\/td>\n<td data-celllook=\"0\">12 704,66 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"0\">z\u00e1kladn\u00ed nezabaviteln\u00e1 \u010d\u00e1stka na vy\u017eivovanou osobu dlu\u017en\u00edka<\/td>\n<td data-celllook=\"0\">3 176,16 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"0\">dvojn\u00e1sobek nezabaviteln\u00e9 \u010d\u00e1stky<\/td>\n<td data-celllook=\"0\">28 585,50 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"0\">maximum 1\/3 zbytku \u010dist\u00e9 mzdy<\/td>\n<td data-celllook=\"0\">9 528,00 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Podle \u00a7 3 na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 595\/2006 Sb. se pak celkov\u00e1 nezabaviteln\u00e1 \u010d\u00e1stka zaokrouhluje v\u017edy na cel\u00e9 koruny sm\u011brem nahoru. <strong>Poprv\u00e9 se tyto \u010d\u00e1stky zohledn\u00ed p\u0159i v\u00fdpo\u010dtu mez za leden 2024<\/strong>, tedy u t\u011bch, kter\u00e9 budou vyplaceny v\u202f\u00fanoru 2024.<\/p>\n<h2><strong>P\u0159\u00edklady v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky v\u202froce 2024<\/strong><\/h2>\n<table class=\"table table-zebra\" data-table=\"\" data-tablelook=\"1184\">\n<tbody>\n<tr>\n<td colspan=\"2\" data-celllook=\"69905\"><strong>Osoba dlu\u017en\u00edka + dal\u0161\u00ed vy\u017eivovan\u00e9 osoby<\/strong><\/td>\n<td data-celllook=\"69905\"><strong>Zaokrouhleno (nahoru)<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\">Dlu\u017en\u00edk \u017eije s\u00e1m a nem\u00e1 \u017e\u00e1dn\u00e9 vy\u017eivovan\u00e9 osoby<\/td>\n<td data-celllook=\"69905\">12 704,66 K\u010d<\/td>\n<td data-celllook=\"69905\">12 705 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\">Dlu\u017en\u00edk \u017eije s\u00e1m, m\u00e1 man\u017eelku, se kterou ale ne\u017eije v r\u00e1mci jedn\u00e9 spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti*<\/td>\n<td data-celllook=\"69905\">15 880,82 K\u010d<\/td>\n<td data-celllook=\"69905\">15 881 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\">Dlu\u017en\u00edk \u017eije spole\u010dn\u011b s man\u017eelkou a spole\u010dn\u011b maj\u00ed 1 nezletil\u00e9 d\u00edt\u011b, jin\u00e9 vy\u017eivovan\u00e9 osoby dlu\u017en\u00edk nem\u00e1<\/td>\n<td data-celllook=\"69905\">19 056,98 K\u010d<\/td>\n<td data-celllook=\"69905\">19 057 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\">Dlu\u017en\u00edk \u017eije s man\u017eelkou a spole\u010dn\u011b maj\u00ed 1 nezletil\u00e9 d\u00edt\u011b, dlu\u017en\u00edk m\u00e1 z p\u0159edchoz\u00edho vztahu dal\u0161\u00ed studuj\u00edc\u00ed d\u00edt\u011b<\/td>\n<td data-celllook=\"69905\">22 233,14 K\u010d<\/td>\n<td data-celllook=\"69905\">22 234 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-celllook=\"69905\">Dlu\u017en\u00edk \u017eije s\u00e1m, s b\u00fdvalou partnerkou m\u00e1 d\u00edt\u011b ve v\u011bku 1 roku a d\u00e1le plat\u00ed v\u00fd\u017eivn\u00e9 na dal\u0161\u00ed 2 nezaopat\u0159en\u00e9 d\u011bti **<\/td>\n<td data-celllook=\"69905\">25 409,30 K\u010d<\/td>\n<td data-celllook=\"69905\">25 410 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(*) U man\u017eel\u016f nen\u00ed rozhoduj\u00edc\u00ed spole\u010dn\u00e1 dom\u00e1cnost, vy\u017eivovac\u00ed povinnost vznik\u00e1 ze z\u00e1kona (viz. \u00a7 697 ob\u010dansk\u00e9ho z\u00e1kon\u00edku).<\/p>\n<p>(**) Pokud b\u00fdval\u00e1 partnerka nen\u00ed vdan\u00e1 (s n\u011bk\u00fdm jin\u00fdm), pak m\u00e1 dlu\u017en\u00edk vy\u017eivovac\u00ed povinnost i na tuto \u017eenu, a to a\u017e do v\u011bku 2 let jejich spole\u010dn\u00e9ho d\u00edt\u011bte (viz \u00a7 920 ob\u010dansk\u00e9ho z\u00e1kon\u00edku).<\/p>\n<p><strong>TIP:<\/strong> Voliteln\u00fd modul <strong>Mzdy a personalistika PLUS<\/strong> v Money S3 roz\u0161i\u0159uje z\u00e1kladn\u00ed modul mezd. Dokoupit jej lze tedy pouze ke komplet\u016fm, kter\u00e9 z\u00e1kladn\u00ed modul Mzdy a personalistika obsahuj\u00ed. Modul obsahuje n\u00e1stroj pro v\u00fdpo\u010det exekuc\u00ed, hromadn\u00e9 generov\u00e1n\u00ed mezd a hromadn\u00e9 p\u0159id\u00e1v\u00e1n\u00ed nep\u0159\u00edtomnost\u00ed, odm\u011bn a sr\u00e1\u017eek.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Exeku\u010dn\u00ed sr\u00e1\u017eky ze mzdy a platu Exeku\u010dn\u00ed sr\u00e1\u017eky ze mzdy a platu se v\u017edy prov\u00e1d\u011bj\u00ed z \u010dist\u00e9 mzdy. Do \u010dist\u00e9ho p\u0159\u00edjmu pro \u00fa\u010dely exeku\u010dn\u00edch sr\u00e1\u017eek &#8230;<\/p>\n","protected":false},"author":10,"featured_media":13853,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[50,269,98],"class_list":["post-13852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13852","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13852"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13852\/revisions"}],"predecessor-version":[{"id":13855,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13852\/revisions\/13855"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13853"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}