{"id":14642,"date":"2024-05-17T19:21:47","date_gmt":"2024-05-17T17:21:47","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14642"},"modified":"2024-05-17T19:28:58","modified_gmt":"2024-05-17T17:28:58","slug":"chybny-udaj-v-pokynech-k-vyplneni-prehledu-cssz-za-rok-2023","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/chybny-udaj-v-pokynech-k-vyplneni-prehledu-cssz-za-rok-2023\/","title":{"rendered":"Chybn\u00fd \u00fadaj v pokynech k vypln\u011bn\u00ed P\u0159ehledu \u010cSSZ za rok 2023"},"content":{"rendered":"<p>V pokynech \u010cSSZ pro vypl\u0148ov\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c za rok 2023 je uveden nespr\u00e1vn\u00fd \u00fadaj pro stanoven\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro odvod z\u00e1loh na pojistn\u00e9 na rok 2024, kter\u00e9 jsou podnikatel\u00e9 povinni za\u010d\u00edt platit po pod\u00e1n\u00ed tohoto P\u0159ehledu.<\/p>\n<p>Ze z\u00e1kona (dle tzv. konsolida\u010dn\u00edho bal\u00ed\u010dku s\u00a0\u00fa\u010dinnost\u00ed od 1.1.2024) \u010din\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro v\u00fdpo\u010det pojistn\u00e9ho za rok 2024 <strong>55 % da\u0148ov\u00e9ho z\u00e1kladu<\/strong>. Spr\u00e1vn\u00fd v\u00fdpo\u010det nov\u00fdch z\u00e1loh je tedy odvisl\u00fd od da\u0148ov\u00e9ho zisku za rok 2023, ale v pokynech je chybn\u011b uvedeno 50 % vym\u011b\u0159ovac\u00edho z\u00e1kladu, nam\u00edsto nov\u00fdch 55 % vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/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\/14642\">\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\/14642\">\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<p>Na z\u00e1klad\u011b informac\u00ed od Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed byl chybn\u00fd \u00fadaj zji\u0161t\u011bn a\u017e po vyd\u00e1n\u00ed tohoto tiskopisu, tedy v\u00a0dob\u011b, kdy byl ji\u017e tento tiskopis k\u00a0dispozici. Dle vyj\u00e1d\u0159en\u00ed Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed tak bude \u010cSSZ za m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pova\u017eovat u OSV\u010c \u010d\u00e1stku ve v\u00fd\u0161i 50 % da\u0148ov\u00e9ho z\u00e1kladu p\u0159ipadaj\u00edc\u00ed na jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc v\u00fdkonu samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. OSV\u010c, kter\u00e1 vypo\u010detla m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad z 50 % a nikoliv z 55 % da\u0148ov\u00e9ho z\u00e1kladu, nebude z tohoto d\u016fvodu nijak sankcionovat. OSV\u010c tak nebude z\u00a0tohoto rozd\u00edlu platit pen\u00e1le a nemus\u00ed do pod\u00e1n\u00ed P\u0159ehledu za rok 2024 ani dopl\u00e1cet z\u00e1lohy. Nicm\u00e9n\u011b pak bude m\u00edt OSV\u010c za rok 2024 pravd\u011bpodobn\u011b vy\u0161\u0161\u00ed doplatek na pojistn\u00e9m nebo men\u0161\u00ed p\u0159eplatek, ne\u017e kdyby platila z\u00e1lohy ve spr\u00e1vn\u00e9 v\u00fd\u0161i. OSV\u010c tak t\u00edmto postupem nebude po\u0161kozena, naopak bude \u010d\u00e1ste\u010dn\u011b zv\u00fdhodn\u011bna platbou ni\u017e\u0161\u00edch z\u00e1loh.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<p><strong>V\u00a0Pokynech je chybn\u011b uvedeno:<\/strong><\/p>\n<p><u>\u0158\u00e1dek 35: M\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad <\/u><\/p>\n<ul>\n<li>nejni\u017e\u0161\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro placen\u00ed z\u00e1loh na DP se stanov\u00ed: \u0159\u00e1dek 20 se vyn\u00e1sob\u00ed \u010d\u00edslem 0,5 a vyd\u011bl\u00ed \u010d\u00edslem z \u0159\u00e1dku 21 (po\u010det m\u011bs\u00edc\u016f v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti), p\u0159i\u010dem\u017e v\u00fdsledn\u00e1 \u010d\u00e1stka se zaokrouhl\u00ed na cel\u00e9 koruny sm\u011brem nahoru<\/li>\n<li><strong>spr\u00e1vn\u011b by m\u011blo b\u00fdt uvedeno, \u017ee \u0159\u00e1dek 20 se vyn\u00e1sob\u00ed \u010d\u00edslem 0,55<\/strong><\/li>\n<\/ul>\n<p><u>\u0158\u00e1dek 36: M\u011bs\u00ed\u010dn\u00ed z\u00e1loha na DP <\/u><\/p>\n<ul>\n<li>pro stanoven\u00ed v\u00fd\u0161e z\u00e1loh na DP vyn\u00e1sobte \u010d\u00e1stku uvedenou v \u0159. 35 \u010d\u00edslem 0,292 a v\u00fdslednou \u010d\u00e1stku zaokrouhlete<\/li>\n<li><strong>pokud by OSV\u010c uvedla na \u0159\u00e1dku 35 chybnou hodnotu, nebude m\u00edt z\u00e1lohu vypo\u010dtenou ve spr\u00e1vn\u00e9 v\u00fd\u0161i<\/strong><\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V programu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a> vytvo\u0159\u00edte a elektronicky ode\u0161lete i P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c pro spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed a P\u0159ehled OSV\u010c pro zdravotn\u00ed poji\u0161\u0165ovny. Cel\u00fd proces v\u00e1m zabere jen n\u011bkolik minut a zvl\u00e1dnete ho, ani\u017e byste museli kamkoliv chodit.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>V pokynech \u010cSSZ pro vypl\u0148ov\u00e1n\u00ed P\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch OSV\u010c za rok 2023 je uveden nespr\u00e1vn\u00fd \u00fadaj pro stanoven\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu pro &#8230;<\/p>\n","protected":false},"author":10,"featured_media":14643,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[51,86],"class_list":["post-14642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-fyzicka-osoba","tag-socialni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14642","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=14642"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14642\/revisions"}],"predecessor-version":[{"id":14653,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14642\/revisions\/14653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14643"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}