{"id":14670,"date":"2026-07-03T15:47:01","date_gmt":"2026-07-03T13:47:01","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14670"},"modified":"2026-07-03T15:47:03","modified_gmt":"2026-07-03T13:47:03","slug":"zvyhodneni-pracujicich-duchodcu-pripravovane-zmeny","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zvyhodneni-pracujicich-duchodcu-pripravovane-zmeny\/","title":{"rendered":"Zv\u00fdhodn\u011bn\u00ed pracuj\u00edc\u00edch d\u016fchodc\u016f: sleva na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed"},"content":{"rendered":"<p>S t\u00edm, jak stoup\u00e1 pr\u016fm\u011brn\u00e1 doba do\u017eit\u00ed, roste i po\u010det osob v d\u016fchodov\u00e9m v\u011bku. Zmen\u0161uje se tak pod\u00edl pracuj\u00edc\u00edch lid\u00ed, kte\u0159\u00ed do penzijn\u00edho syst\u00e9mu p\u0159isp\u00edvaj\u00ed. I z toho d\u016fvodu z\u00e1konod\u00e1rci p\u0159istoupili k d\u016fchodov\u00e9 reform\u011b.<\/p>\n<figure id=\"attachment_14672\" aria-describedby=\"caption-attachment-14672\" style=\"width: 611px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14672\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/starnuti-populace-vyzaduje-reformni-opatreni.jpg\" alt=\"\" width=\"611\" height=\"444\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/starnuti-populace-vyzaduje-reformni-opatreni.jpg 611w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/starnuti-populace-vyzaduje-reformni-opatreni-300x218.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/05\/starnuti-populace-vyzaduje-reformni-opatreni-150x109.jpg 150w\" sizes=\"auto, (max-width: 611px) 100vw, 611px\" \/><figcaption id=\"caption-attachment-14672\" class=\"wp-caption-text\">Zdroj: MPSV<\/figcaption><\/figure>\n<h2>Sleva na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed podle d\u016fchodov\u00e9 reformy<\/h2>\n<p>Zam\u011bstnavatel\u00e9 v roce 2026 hrad\u00ed ze sv\u00fdch zdroj\u016f na pojistn\u00e9 na soci\u00e1ln\u00ed (d\u016fchodov\u00e9, nemocensk\u00e9) z \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f v\u0161ech zam\u011bstnanc\u016f:<\/p>\n<ul>\n<li>24,8 % za \u201enej\u010dast\u011bj\u0161\u00ed \u2013 klasick\u00e9\u201c zam\u011bstnance,<\/li>\n<li>27,8 % za zam\u011bstnance, kte\u0159\u00ed vykon\u00e1vaj\u00ed \u010dinnost v tzv. rizikov\u00e9m zam\u011bstn\u00e1n\u00ed,<\/li>\n<li>29,8 % za zam\u011bstnance, kte\u0159\u00ed vykon\u00e1vaj\u00ed \u010dinnost zdravotnick\u00e9ho z\u00e1chran\u00e1\u0159e nebo \u010dlena jednotky hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku,<\/li>\n<li>naopak, p\u0159i zam\u011bstn\u00e1v\u00e1n\u00ed vybran\u00fdch kategori\u00ed zam\u011bstnanc\u016f (obvykle na zkr\u00e1cen\u00e9 \u00favazky) si m\u016f\u017ee zam\u011bstnavatel zohlednit slevu ve v\u00fd\u0161i 5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu dan\u00e9ho zam\u011bstnance.<\/li>\n<\/ul>\n<p>Zam\u011bstnanci plat\u00ed v roce 2026 ze sv\u00e9 \u010dist\u00e9 mzdy soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 7,1 % z jejich vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f (obvykle hrub\u00e1 mzda + doda\u0148ovan\u00e9 neosvobozen\u00e9 benefity).<\/p>\n<p>V\u00fdjimku maj\u00ed od 1. 1. 2025 pracuj\u00edc\u00ed d\u016fchodci, kte\u0159\u00ed maj\u00ed n\u00e1rok na slevu ze soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 6,5 % z jejich vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f. Jejich \u010d\u00e1st pojistn\u00e9ho tak \u010din\u00ed pouze 0,6 % z VZ.<\/p>\n<p>Sleva se t\u00fdk\u00e1 zam\u011bstnanc\u016f, kte\u0159\u00ed maj\u00ed n\u00e1rok na v\u00fdplatu starobn\u00edho d\u016fchodu v pln\u00e9 v\u00fd\u0161i. Po\u017e\u00e1dat o ni mus\u00ed sv\u00e9ho zam\u011bstnavatele. Dokl\u00e1daj\u00ed k tomu rozhodnut\u00ed o p\u0159izn\u00e1n\u00ed starobn\u00edho d\u016fchodu a \u010destn\u00e9 prohl\u00e1\u0161en\u00ed, \u017ee maj\u00ed n\u00e1rok na jeho v\u00fdplatu v pln\u00e9 v\u00fd\u0161i. P\u0159\u00edpadn\u011b mohou p\u0159edlo\u017eit potvrzen\u00ed o pob\u00edr\u00e1n\u00ed starobn\u00edho d\u016fchodu v pln\u00e9 v\u00fd\u0161i s uveden\u00edm dne, od kter\u00e9ho jim n\u00e1le\u017e\u00ed.<\/p>\n<h2>Vy\u0161\u0161\u00ed \u010dist\u00e1 mzda, ale bez navy\u0161ov\u00e1n\u00ed d\u016fchodu<\/h2>\n<p>Pro pracuj\u00edc\u00ed d\u016fchodce tato sleva znamen\u00e1 vy\u0161\u0161\u00ed \u010distou mzdu:<\/p>\n<ul>\n<li>hrub\u00e1 mzda 20 000 K\u010d = \u00faspora na odvodech 1 300 K\u010d,<\/li>\n<li>hrub\u00e1 mzda 30 000 K\u010d = \u00faspora na odvodech 1 950 K\u010d,<\/li>\n<li>hrub\u00e1 mzda 40 000 K\u010d = \u00faspora na odvodech 2 600 K\u010d,<\/li>\n<li>hrub\u00e1 mzda 50 000 K\u010d = \u00faspora na odvodech 3 250 K\u010d.<\/li>\n<\/ul>\n<p>Z\u00e1rove\u0148 se ale pracuj\u00edc\u00edm d\u016fchodc\u016fm nebude zvy\u0161ovat starobn\u00ed d\u016fchod. Dosud si ka\u017edoro\u010dn\u011b mohli po\u017e\u00e1dat o p\u0159epo\u010d\u00edt\u00e1n\u00ed v\u00fdm\u011bry starobn\u00edho d\u016fchodu \u2013 za ka\u017ed\u00fdch 360 odpracovan\u00fdch dn\u00ed se penze zv\u00fd\u0161ila o 0,4 % v\u00fdpo\u010dtov\u00e9ho z\u00e1kladu. Ro\u010dn\u011b to ale znamenalo jen n\u011bkolik des\u00edtek korun.<\/p>\n<h2>Sleva i pro seniory, kte\u0159\u00ed si p\u0159ivyd\u011bl\u00e1vaj\u00ed podnik\u00e1n\u00edm<\/h2>\n<p>Pro lidi, kte\u0159\u00ed pob\u00edraj\u00ed penzi v pln\u00e9 v\u00fd\u0161i a z\u00e1rove\u0148 si p\u0159ivyd\u011bl\u00e1vaj\u00ed jako OSV\u010c, plat\u00ed sleva na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed tak\u00e9 \u2013 m\u00edsto p\u016fvodn\u00edch 29,2 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu nyn\u00ed odv\u00e1d\u00ed jen <strong>22,7 %<\/strong>.<\/p>\n<p>Z\u00e1rove\u0148 plat\u00ed, \u017ee podnikaj\u00edc\u00ed senio\u0159i plat\u00ed soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a\u017e p\u0159i p\u0159ekro\u010den\u00ed limitu hrub\u00e9ho zisku. Tzv. rozhodn\u00e1 \u010d\u00e1stka pro rok 2026 je 117 521 K\u010d.<\/p>\n<p>Pokud si senior podnik\u00e1n\u00edm vyd\u011bl\u00e1 m\u00e9n\u011b, soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed neplat\u00ed.<\/p>\n<h2>Zv\u00fdhodn\u011bn\u00ed zkr\u00e1cen\u00fdch \u00favazk\u016f<\/h2>\n<p>Udr\u017eet seniory d\u00e9le na pracovn\u00edm trhu maj\u00ed za c\u00edl i d\u0159\u00edv\u011bj\u0161\u00ed \u00fapravy z\u00e1kona. Nap\u0159. od roku 2023 mohou zam\u011bstnavatel\u00e9 vyu\u017e\u00edt sn\u00ed\u017een\u00ed jejich \u010d\u00e1sti pojistn\u00e9ho, pokud zam\u011bstn\u00e1vaj\u00ed vybran\u00e9 skupiny zam\u011bstnanc\u016f, obvykle na zkr\u00e1cen\u00fd \u00favazek. \u201eB\u011b\u017en\u00fd zam\u011bstnavatel\u201c pak nam\u00edsto 24,8 % zaplat\u00ed za tyto skupiny osob pouze <strong>19,8 %<\/strong> z jejich vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f.<\/p>\n<p>Mezi tyto skupiny pat\u0159\u00ed nap\u0159\u00edklad i osoby star\u0161\u00ed 55 let, kter\u00e9 maj\u00ed \u00favazek v rozsahu 8 a\u017e 30 hodin t\u00fddn\u011b a jejich\u017e p\u0159\u00edjmy nep\u0159esahuj\u00ed 1,5n\u00e1sobek pr\u016fm\u011brn\u00e9 hrub\u00e9 mzdy.<\/p>\n<p>V programu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a>\u00a0vytvo\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","protected":false},"excerpt":{"rendered":"<p>S t\u00edm, jak stoup\u00e1 pr\u016fm\u011brn\u00e1 doba do\u017eit\u00ed, roste i po\u010det osob v d\u016fchodov\u00e9m v\u011bku. Zmen\u0161uje se tak pod\u00edl pracuj\u00edc\u00edch lid\u00ed, kte\u0159\u00ed do penzijn\u00edho syst\u00e9mu p\u0159isp\u00edvaj\u00ed. &#8230;<\/p>\n","protected":false},"author":10,"featured_media":14671,"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":[186,318,319,340,86],"class_list":["post-14670","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-mzdy","tag-odmenovani","tag-pracovnepravni-vztahy","tag-pracovni-pravo","tag-socialni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14670","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=14670"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14670\/revisions"}],"predecessor-version":[{"id":19037,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14670\/revisions\/19037"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14671"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}