{"id":15214,"date":"2024-08-12T15:15:00","date_gmt":"2024-08-12T13:15:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15214"},"modified":"2024-08-12T15:17:53","modified_gmt":"2024-08-12T13:17:53","slug":"novy-vykaz-dpp-od-1-7-2024-v-prikladech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/novy-vykaz-dpp-od-1-7-2024-v-prikladech\/","title":{"rendered":"Nov\u00fd V\u00fdkaz DPP od 1. 7. 2024 v p\u0159\u00edkladech"},"content":{"rendered":"<h2>Technick\u00e1 novela konsolida\u010dn\u00edho bal\u00ed\u010dku<\/h2>\n<p>Na konci roku 2023 ve\u0161el v\u00a0\u00fa\u010dinnost tzv. konsolida\u010dn\u00ed bal\u00ed\u010dek, kter\u00fd m\u011bl mimo jin\u00e9 zm\u011bnit s\u00a0\u00fa\u010dinnost\u00ed od 1.7.2024 n\u011bkolik z\u00e1kon\u016f. Vzhledem k\u00a0v\u00fdrazn\u00e9 nepou\u017eitelnosti n\u011bkter\u00fdch ustanoven\u00ed v\u00a0praxi zm\u011bnili rychle z\u00e1konod\u00e1rci <strong>z\u00e1konem \u010d. 163\/2024 Sb<\/strong>. souvisej\u00edc\u00ed z\u00e1kony:<\/p>\n<ol>\n<li>Zm\u011bna z\u00e1kona o investi\u010dn\u00edch spole\u010dnostech a investi\u010dn\u00edch fondech<\/li>\n<li>Zm\u011bna z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/li>\n<li>Zm\u011bna z\u00e1kona o spr\u00e1vn\u00edch poplatc\u00edch<\/li>\n<li>Zm\u011bna z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed<\/li>\n<li>Zm\u011bna z\u00e1kona o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti<\/li>\n<li>Zm\u011bna z\u00e1kona o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed<\/li>\n<li>Zm\u011bna z\u00e1kona o pojistn\u00e9m na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/li>\n<li>Zm\u011bna z\u00e1kona, kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v souvislosti s konsolidac\u00ed ve\u0159ejn\u00fdch rozpo\u010dt\u016f<\/li>\n<\/ol>\n<p>V\u00a0tomto \u010dl\u00e1nku si shrneme nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny, kter\u00e9 se t\u00fdkaj\u00ed <strong>dohod o proveden\u00ed pr\u00e1ce<\/strong>. N\u011bkter\u00e9 zm\u011bny maj\u00ed \u00fa\u010dinnost od 1. 7. 2024, dal\u0161\u00ed v\u00fdznamn\u00e9 zm\u011bny u dohod o proveden\u00ed pr\u00e1ce nabydou \u00fa\u010dinnosti a\u017e od 1. 1. 2025.<\/p>\n<p><strong>Pozor: u dohod o pracovn\u00ed \u010dinnosti se nic nem\u011bn\u00ed! <\/strong><\/p>\n<h2>Zm\u011bna z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed<\/h2>\n<p>V\u00a0z\u00e1kon\u011b \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed byly provedeny dal\u0161\u00ed zm\u011bny, kter\u00e9 se t\u00fdkaj\u00ed DPP. Tyto zm\u011bny nabydou \u00fa\u010dinnosti a\u017e od 1. 1. 2025.<\/p>\n<p><strong>Do 31. 12. 2024<\/strong> z\u016fst\u00e1v\u00e1 v\u0161e podle stejn\u00fdch pravidel, jako tomu bylo v\u00a0roce 2023. Bude tedy pro DPP platit jedin\u00fd rozhodn\u00fd p\u0159\u00edjem <strong>10\u00a0000 K\u010d<\/strong>. Do t\u00e9to \u010d\u00e1stky (v\u010detn\u011b) nevznik\u00e1 \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed, neplat\u00ed se tak \u017e\u00e1dn\u00e9 pojistn\u00e9 odvody. P\u0159i p\u0159ekro\u010den\u00ed tohoto limitu se ji\u017e odv\u00e1d\u00ed pojistn\u00e9. Brig\u00e1dn\u00edk zaplat\u00ed ze sv\u00e9 odm\u011bny pojistn\u00e9 ve v\u00fd\u0161i 11,6 % (plus p\u0159\u00edpadn\u00fd doplatek zdravotn\u00edho poji\u0161t\u011bn\u00ed do z\u00e1konn\u00e9ho minima) a zam\u011bstnavatel 33,8 %.<\/p>\n<p><strong>Pozor: v\u00fd\u0161e uveden\u00e1 pravidla plat\u00ed do 31. 12. 2024, od roku 2025 dojde k podstatn\u00e9 zm\u011bn\u011b!<\/strong><\/p>\n<p>Nov\u011b se budou od roku 2025 d\u011blit DPP do 2 skupin:<\/p>\n<ol>\n<li><strong>Re\u017eim ozn\u00e1men\u00e9 dohody (rezervovan\u00e1 dohoda)<\/strong><\/li>\n<li><strong>Re\u017eim neozn\u00e1men\u00e9 dohody <\/strong><\/li>\n<\/ol>\n<p>Zm\u011bny od roku 2025 V\u00e1m shrneme v\u00a0p\u0159\u00ed\u0161t\u00edm \u010dl\u00e1nku.<\/p>\n<h2>Zm\u011bna\u00a0z\u00e1kona o pojistn\u00e9m na soci\u00e1ln\u00edm zabezpe\u010den\u00ed<\/h2>\n<p>V z\u00e1kon\u011b \u010d. 589\/1992 Sb., o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti, byly provedeny zm\u011bny ji\u017e s\u00a0\u00fa\u010dinnost\u00ed od 1. 7. 2024. V \u00a7 9a z\u00e1kona byla pouze dopln\u011bna povinnost zam\u011bstnavatele hl\u00e1sit \u010cSSZ i aktu\u00e1ln\u00ed zdravotn\u00ed poji\u0161\u0165ovnu zam\u011bstnance na DPP. Nic v\u00fdznamn\u00e9ho se tedy nem\u011bn\u00ed. Povinnost hl\u00e1sit p\u0159\u00edjmy z\u00a0odm\u011bn z DPP byla zakotvena do z\u00e1kona ji\u017e v\u00a0r\u00e1mci konsolida\u010dn\u00edho bal\u00ed\u010dku na konci roku 2023.<\/p>\n<h2>Zm\u011bna z\u00e1kona o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed<\/h2>\n<p>Zm\u011bny v z\u00e1kon\u011b \u010d. 48\/1997 Sb., o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed, nabydou \u00fa\u010dinnosti a\u017e od 1. 1. 2025.<\/p>\n<p>V \u00a7 10 odst. 1 p\u00edsm. a) se bude m\u011bnit oznamovac\u00ed povinnost pl\u00e1tc\u016f pojistn\u00e9ho, a to tak, \u017ee u zam\u011bstnance \u010dinn\u00e9ho pouze na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce nebo o zam\u011bstnance \u010dinn\u00e9ho pouze na z\u00e1klad\u011b dohody o pracovn\u00ed \u010dinnosti:<\/p>\n<ul>\n<li>oznamuje zam\u011bstnavatel n\u00e1stupu do zam\u011bstn\u00e1n\u00ed,<\/li>\n<li>nebo jeho ukon\u010den\u00ed,<\/li>\n<li><strong>do 20. dne<\/strong> kalend\u00e1\u0159n\u00edho m\u011bs\u00edce <strong>n\u00e1sleduj\u00edc\u00edho<\/strong> po m\u011bs\u00edci, v n\u011bm\u017e vznikla \u00fa\u010dast na poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<h2>Nov\u00fd V\u00fdkaz DPP od 1. 7. 2024 v p\u0159\u00edkladech<\/h2>\n<p>Tiskopis <strong>V\u00fdkaz p\u0159\u00edjm\u016f z\u00fa\u010dtovan\u00fdch zam\u011bstnavatelem zam\u011bstnanc\u016fm \u010dinn\u00fdm na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce<\/strong> (VPDPP, viz vzor n\u00ed\u017ee) slou\u017e\u00ed zam\u011bstnavateli ke sd\u011blen\u00ed v\u00fd\u0161e p\u0159\u00edjm\u016f v\u0161ech jeho zam\u011bstnanc\u016f \u010dinn\u00fdch na z\u00e1klad\u011b DPP, tj. i p\u0159\u00edjm\u016f, ze kter\u00fdch se neodv\u00e1d\u00ed pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/p>\n<p>Prost\u0159ednictv\u00edm toho v\u00fdkazu zam\u011bstnavatel nov\u011b oznamuje jak n\u00e1stup dohod\u00e1\u0159e na DPP do zam\u011bstn\u00e1n\u00ed, tak tak\u00e9 jeho skon\u010den\u00ed. V\u016fbec nen\u00ed rozhoduj\u00edc\u00ed, zda u DPP vznikla \u00fa\u010dast na poji\u0161t\u011bn\u00ed. Tiskopis m\u016f\u017ee zam\u011bstnavatel vyu\u017e\u00edt tak\u00e9 k hl\u00e1\u0161en\u00ed p\u0159\u00edpadn\u00fdch oprav \u00fadaj\u016f, kter\u00e9 byly uvedeny chybn\u011b, p\u0159\u00edpadn\u011b ke stornov\u00e1n\u00ed cel\u00e9 dohody o proveden\u00ed pr\u00e1ce. V\u00fdkaz lze odeslat na \u010cSSZ pouze elektronicky ve form\u00e1tu XML.<\/p>\n<p><strong>Pozor: t\u00edmto v\u00fdkazem nelze p\u0159ihl\u00e1sit zam\u011bstnance mlad\u0161\u00edho 15 let!<\/strong><\/p>\n<h3>Co budeme na \u010cSSZ hl\u00e1sit?<\/h3>\n<p>Prost\u0159ednictv\u00edm VPDPP mus\u00ed zam\u011bstnavatel, kter\u00fd zam\u011bstn\u00e1v\u00e1 zam\u011bstnance \u010dinn\u00e9 na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce, p\u0159edlo\u017eit p\u0159\u00edslu\u0161n\u00e9 \u00fazemn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed na p\u0159edepsan\u00e9m tiskopisu \u00fadaje o t\u011bchto zam\u011bstnanc\u00edch, t\u011bmito \u00fadaji se rozum\u00ed:<\/p>\n<ul>\n<li>jm\u00e9no a p\u0159\u00edjmen\u00ed, rodn\u00e9 \u010d\u00edslo nebo datum a m\u00edsto narozen\u00ed nebylo-li rodn\u00e9 \u010d\u00edslo p\u0159id\u011bleno,<\/li>\n<li>n\u00e1zev zdravotn\u00ed poji\u0161\u0165ovny zam\u011bstnance,<\/li>\n<li>datum n\u00e1stupu tohoto zam\u011bstnance do zam\u011bstn\u00e1n\u00ed a datum skon\u010den\u00ed zam\u011bstn\u00e1n\u00ed a v\u00fd\u0161e p\u0159\u00edjm\u016f, kter\u00e9 t\u011bmto zam\u011bstnanc\u016fm za p\u0159\u00edslu\u0161n\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc z\u00fa\u010dtoval<\/li>\n<\/ul>\n<p>U p\u0159\u00edjm\u016f, kter\u00e9 zam\u011bstnavatel t\u011bmto zam\u011bstnanc\u016fm z\u00fa\u010dtoval po skon\u010den\u00ed zam\u011bstn\u00e1n\u00ed vykon\u00e1van\u00e9ho na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce, uvede zam\u011bstnavatel t\u00e9\u017e kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m toto zam\u011bstn\u00e1n\u00ed skon\u010dilo.<\/p>\n<p>Vzor tiskopisu <a href=\"https:\/\/eportal.cssz.cz\/web\/portal\/-\/tiskopisy\/vpdpp\" target=\"_blank\" rel=\"noopener\">zde<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-15215\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/vyzkaz-prijmu-dpp.png\" alt=\"\" width=\"1170\" height=\"728\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/vyzkaz-prijmu-dpp.png 1170w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/vyzkaz-prijmu-dpp-300x187.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/vyzkaz-prijmu-dpp-1024x637.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/vyzkaz-prijmu-dpp-150x93.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/vyzkaz-prijmu-dpp-768x478.png 768w\" sizes=\"auto, (max-width: 1170px) 100vw, 1170px\" \/><\/p>\n<h3>Koho hl\u00e1sit nebudeme?<\/h3>\n<p>V\u0161echny DPP, kter\u00e9 byly uzav\u0159eny do 30. 6. 2024 a z\u00e1rove\u0148 ukon\u010deny do 30. 6. 2024, nebo kter\u00e9 byly uzav\u0159eny do 30. 6. 2024, ale dohod\u00e1\u0159 zat\u00edm fakticky \u010dinnost neza\u010dal vykon\u00e1vat (je\u0161t\u011b se v pr\u016fb\u011bhu dohody v pr\u00e1ci neuk\u00e1zal).<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p><em>DPP od 1. 1. 2024 do 31. 12. 2024, v dohod\u011b je sjedn\u00e1no, \u017ee se jedn\u00e1 odkl\u00edzen\u00ed sn\u011bhu. <\/em><\/p>\n<p><em>V roce 2024 firma zat\u00edm tohoto dohod\u00e1\u0159e nevyu\u017eila, tzn., \u017ee ani do 1. 7. 2024 neza\u010dal jeho faktick\u00fd v\u00fdkon. Tuto DPP pak nehl\u00e1s\u00edme, nezn\u00e1me datum zah\u00e1jen\u00ed v\u00fdd\u011ble\u010dn\u00ed \u010dinnosti. \u010cek\u00e1me, a\u017e n\u011bkdy v budoucnu p\u0159ijde \u201epoprv\u00e9\u201c do pr\u00e1ce. Pak jej nahl\u00e1s\u00edme ve V\u00fdkazu DPP a\u017e n\u011bkdy v budoucnu<\/em><strong> \u2026<\/strong><\/p>\n<h3>Koho hl\u00e1sit budeme?<\/h3>\n<p>V\u0161echny DPP, kter\u00e9 jsou uzav\u0159en\u00e9 do 30. 6. 2024 a z\u00e1rove\u0148 jsou k datu k 1. 7. 2024 st\u00e1le aktivn\u00ed (pr\u00e1vn\u011b platn\u00e9).<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p><em>DPP od 1. 1. 2024 do 31. 12. 2024, v dohod\u011b je sjedn\u00e1no, \u017ee se jedn\u00e1 o odkl\u00edzen\u00ed sn\u011bhu. <\/em><\/p>\n<p><em>V roce 2024 firma poprv\u00e9 vyu\u017eila tohoto dohod\u00e1\u0159e v \u00fanoru 2024. Na brig\u00e1du p\u0159i\u0161el poprv\u00e9 dne 10. 2. 2024, t\u00edmto dnem za\u010dal jeho faktick\u00fd v\u00fdkon (bez ohledu na datum uzav\u0159en\u00ed dohody). Od t\u00e9 doby nepracoval. Tuto DPP hl\u00e1s\u00edme ji\u017e ve v\u00fdkazu ji\u017e za 7\/2024, s datem zah\u00e1jen\u00ed 10. 2. 2024 s p\u0159\u00edjmem nula. A d\u00e1le budeme ka\u017ed\u00fd m\u011bs\u00edc vykazovat nulu. \u010cek\u00e1me, a\u017e do doby, ne\u017e v budoucnu p\u0159ijde \u201ezase\u201c do pr\u00e1ce. A tak pokra\u010dujeme a\u017e do 31. 12. 2024, kdy z\u00e1rove\u0148 ozn\u00e1m\u00edme ukon\u010den\u00ed dohody k 31. 12. 2024.<\/em><\/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\/15214\">\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\/15214\">\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>Bezprost\u0159edn\u011b navazuj\u00edc\u00ed dohoda<\/h3>\n<p>Pokud zam\u011bstnavatel ukon\u010dil DPP k datu 30. 6. 2024 a uzav\u0159el novou DPP od 1. 7. 2024, bude se z\u00a0pohledu pracovn\u00edho pr\u00e1va jednat o bezprost\u0159edn\u011b navazuj\u00edc\u00ed pr\u00e1ci, tedy jako by k ukon\u010den\u00ed DPP k 30. 6. 2024 nedo\u0161lo. Prvn\u00ed faktick\u00e9 zah\u00e1jen\u00ed v\u00fdkonu pr\u00e1ce t\u00e9to DPP mus\u00edme j\u00edt hledat do historie.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p><em>Zam\u011bstnavatel podepsal s\u00a0brig\u00e1dn\u00edkem prvn\u00ed DPP dnem 2. 1. 2024. D\u00edky legislativn\u00edm zm\u011bn\u00e1m tuto DPP ukon\u010dil k datu 28. 6. 2024 (p\u00e1tek) a uzav\u0159el novou DPP od 1. 7. 2024 (pond\u011bl\u00ed).<\/em><\/p>\n<p><em>Op\u011bt se bude jednat o bezprost\u0159edn\u011b navazuj\u00edc\u00ed pr\u00e1ci (nen\u00ed d\u00edra ani 1 pracovn\u00ed den), tedy jako by k ukon\u010den\u00ed DPP nedo\u0161lo. k 28. 6. 2024. Prvn\u00ed faktick\u00e9 zah\u00e1jen\u00ed DPP mus\u00edme j\u00edt hledat do historie. Pokud poprv\u00e9 brig\u00e1dn\u00edk p\u0159i\u0161el do pr\u00e1ce dne 2.1.2024, uvedeme ve V\u00fdkazu DPP toto datum. Pokud by p\u0159i\u0161el poprv\u00e9 pracovat pozd\u011bji, uvedeme datum pozd\u011bj\u0161\u00ed. <\/em><\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p><em>Zam\u011bstnavatel podepsal s\u00a0brig\u00e1dn\u00edkem prvn\u00ed DPP dnem 2. 1. 2024. D\u00edky legislativn\u00edm zm\u011bn\u00e1m tuto DPP ukon\u010dil k datu 28. 6. 2024 (p\u00e1tek) a uzav\u0159el novou DPP od 2. 7. 2024 (\u00fater\u00fd).<\/em><\/p>\n<p><em>V\u00a0tomto p\u0159\u00edpad\u011b se bude jednat o \u201enovou dohodu\u201c a k p\u0159ede\u0161l\u00e9 ukon\u010den\u00e9 DPP se nep\u0159ihl\u00ed\u017e\u00ed. Pokud k prvn\u00edmu faktick\u00e9mu zah\u00e1jen\u00ed DPP do\u0161lo dnem 2.7.2024, uvedeme tuto DPP ji\u017e ve V\u00fdkazu DPP za 7\/2024 s\u00a0datem n\u00e1stupu 2. 7. 2024.<\/em><\/p>\n<p><em>Pokud by do\u0161lo k prvn\u00edmu v\u00fdkonu pr\u00e1ce nap\u0159\u00edklad a\u017e 1. 9. 2024, budeme pod\u00e1vat prvn\u00ed V\u00fdkazu DPP a\u017e za 9\/2024 s\u00a0datem n\u00e1stupu 1. 9. 2024.<\/em><\/p>\n<p>Na n\u011bkolika p\u0159\u00edkladech si uk\u00e1\u017eeme, jak u \u010desk\u00fdch brig\u00e1dn\u00edk\u016f na DPP vyplnit V\u00fdkaz DPP.<\/p>\n<p><strong>V\u00fdkaz DPP \u2013 k\u00f3d akce <\/strong><\/p>\n<p>K\u00f3d akce bude d\u016fle\u017eit\u00fd jak pro vypln\u011bn\u00ed V\u00fdkazu DPP, tak tak\u00e9 pro n\u00e1sledn\u00e1 chybov\u00e1 hl\u00e1\u0161en\u00ed od \u010cSSZ.<\/p>\n<p>1 \u2013 zas\u00edl\u00e1m jen V\u00fdkaz p\u0159\u00edjm\u016f<\/p>\n<p>2 \u2013 oznamuji n\u00e1stup DPP + zas\u00edl\u00e1m V\u00fdkaz p\u0159\u00edjm\u016f<\/p>\n<p>3 \u2013 oznamuji skon\u010den\u00ed DPP + zas\u00edl\u00e1m V\u00fdkaz p\u0159\u00edjm\u016f<\/p>\n<p>4 \u2013 oprava V\u00fdkazu DPP<\/p>\n<p>5 \u2013 storno V\u00fdkazu DPP<\/p>\n<p><strong>Pole ZMR \u2013 do 31.12. 2024 nevypl\u0148ujeme <\/strong><\/p>\n<p>Tento \u00fadaj bude zp\u0159\u00edstupn\u011bn a\u017e od v\u00fdkazu za leden 2025.<\/p>\n<p><strong>Pozor: hl\u00e1s\u00ed se v\u0161echny aktivn\u00ed DPP! I pokud nebudou m\u00edt v\u00a0dan\u00e9m m\u011bs\u00edc z\u00fa\u010dtov\u00e1n p\u0159\u00edjem!<\/strong><\/p>\n<p><strong>P\u0159\u00edklad \u010d. 1: n\u00e1stup DPP ozn\u00e1men prost\u0159ednictv\u00edm ONZ<\/strong><\/p>\n<p><strong><em>DPP<\/em><\/strong><em> byla sjedn\u00e1na i aktivov\u00e1na 10. 1. 2022 a nad\u00e1le trv\u00e1. DPP byla ji\u017e d\u0159\u00edve ozn\u00e1mena na \u010cSSZ formul\u00e1\u0159em ONZ, jeliko\u017e m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem \u010din\u00ed 15 000 K\u010d = vznikla \u00fa\u010dast na NP.<\/em><\/p>\n<p><em>V\u00fdkaz DPP: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1s\u00edme pouze p\u0159\u00edjem 15\u00a0000 K\u010d s <strong>k\u00f3dem akce 1 <\/strong><\/em><\/li>\n<li><em>datum n\u00e1stupu je ji\u017e na \u010cSSZ evidov\u00e1no = znovu se nehl\u00e1s\u00ed<\/em><\/li>\n<li><em>k\u00f3d DPP \u2013 \u201eT\u201c<\/em><\/li>\n<li><em>VPDPP za 7\/2024 odes\u00edl\u00e1me elektronicky nejpozd\u011bji do 20. 8. 2024<\/em><\/li>\n<li><em>nutno odeslat tak\u00e9 P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho PVPOJ do 20. 8. 2024<\/em><\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad \u010d. 2: n\u00e1stup DPP nebyl ozn\u00e1men ONZ<\/strong><\/p>\n<p><strong><em>DPP<\/em><\/strong><em> byla sjedn\u00e1na i aktivov\u00e1na 1. 8. 2023 a nad\u00e1le trv\u00e1, m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem \u010din\u00ed 10 000 K\u010d. Nebyla doposud povinnost tuto DPP p\u0159ihla\u0161ovat u \u010cSSZ. <\/em><\/p>\n<p><em>V\u00fdkaz DPP: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1s\u00edme <strong>N\u00c1STUP<\/strong>8.2023 <\/em><\/li>\n<li><em>p\u0159\u00edjem 10\u00a0000 K\u010d s <strong>k\u00f3dem akce 2 <\/strong><\/em><\/li>\n<li><em>k\u00f3d DPP \u2013 \u201eT\u201c<\/em><\/li>\n<li><em>VPDPP za 8\/2024 odes\u00edl\u00e1me elektronicky nejpozd\u011bji do 20. 9. 2024<\/em><\/li>\n<\/ul>\n<p><em>Pokud zam\u011bstnavatel nem\u00e1 \u017e\u00e1dn\u00e9 jin\u00e9 zam\u011bstnance, pak nem\u00e1 povinnost odes\u00edlat na \u010cSSZ nulov\u00fd P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho PVPOJ. M\u016f\u017ee tak v\u0161ak u\u010dinit dobrovoln\u011b. <\/em><\/p>\n<p><strong>P\u0159\u00edklad \u010d. 3: n\u00e1stup a skon\u010den\u00ed DPP v\u00a0jednom m\u011bs\u00edci<\/strong><\/p>\n<p><strong><em>DPP<\/em><\/strong><em> byla sjedn\u00e1na pouze na 1 den na 3. 9. 2024 s odm\u011bnou 3 000 K\u010d. <\/em><\/p>\n<p><em>V\u00fdkaz DPP: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1s\u00edme <strong>N\u00c1STUP + SKON\u010cEN\u00cd<\/strong> 9. 2024<\/em><\/li>\n<li><em>p\u0159\u00edjem 3\u00a0000 K\u010d pouze s <strong>k\u00f3dem akce 2 <\/strong><\/em><\/li>\n<li><em>k\u00f3d DPP \u2013 \u201eT\u201c<\/em><\/li>\n<li><em>VPDPP za 9\/2024 odes\u00edl\u00e1me elektronicky nejpozd\u011bji do 21. 10. 2024<\/em><\/li>\n<\/ul>\n<p><em>(prvn\u00ed pracovn\u00ed den)<\/em><\/p>\n<p>\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  <strong>P\u0159\u00edklad \u010d. 4: dv\u011b DPP v\u00a0jednom m\u011bs\u00edci<\/strong><\/p>\n<p><strong><em>DPP<\/em><\/strong><em> byla sjedn\u00e1na i aktivov\u00e1na 3. 1. 2024, odm\u011bna 3 000 K\u010d a nad\u00e1le trv\u00e1. Se stejn\u00fdm zam\u011bstnancem byla sjedn\u00e1na druh\u00e1 <strong>DPP<\/strong> od 1. 7. 2024 do 31. 7. 2024 s odm\u011bnou 5 000 K\u010d. <\/em><\/p>\n<p><em>V\u00fdkaz DPP za 7\/2024 \u2013 1. polo\u017eka: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1s\u00edme starou DPP jako <strong>N\u00c1STUP<\/strong> 1. 2024<\/em><\/li>\n<li><em>p\u0159\u00edjem 3\u00a0000 K\u010d s <strong>k\u00f3dem akce 2 <\/strong><\/em><\/li>\n<li><em>k\u00f3d DPP \u2013 \u201eT\u201c<\/em><\/li>\n<\/ul>\n<p><em>V\u00fdkaz DPP za 7\/2024 \u2013 2. polo\u017eka: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1s\u00edme novou DPP jako <strong>N\u00c1STUP <\/strong> 7. 2024<\/em><\/li>\n<li><strong><em>SKON\u010cEN\u00cd <\/em><\/strong><em> 7. 2024<\/em><\/li>\n<li><em>p\u0159\u00edjem 5\u00a0000 K\u010d s <strong>k\u00f3dem akce 2 <\/strong><\/em><\/li>\n<li><em>k\u00f3d DPP \u2013 <strong>\u201eU\u201c<\/strong><\/em><\/li>\n<li><em>VPDPP za 7\/2024 odes\u00edl\u00e1me nejpozd\u011bji do 20. 8. 2024 <\/em><\/li>\n<li><em>bu\u010f jako 1 soubor XML, kter\u00fd bude obsahovat 2 polo\u017eky<\/em><\/li>\n<li><em>nebo 2 soubory XML, ka\u017ed\u00fd po 1 polo\u017ece<\/em><\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad \u010d. 5: oprava V\u00fdkazu DPP<\/strong><\/p>\n<p><em>Zam\u011bstnanec na DPP m\u00e1 dohodu od 1. 6. 2024. Sjednan\u00e1 v\u00fd\u0161e odm\u011bny \u010din\u00ed 500 K\u010d za hodinu pr\u00e1ce. V z\u00e1\u0159\u00ed 2024 odpracoval 20 hod. Mzdov\u00e1 \u00fa\u010dt\u00e1rna o p\u00e1r m\u011bs\u00edc\u016f pozd\u011bji zjistila, \u017ee pr\u00e1ce byly provedeny v sobotu v noci, a nebyly p\u0159izn\u00e1ny z\u00e1konn\u00e9 p\u0159\u00edplatky ve v\u00fd\u0161i 10 % + 10 %.<\/em><\/p>\n<p><em>V\u00fdkaz DPP za 9\/2024 &#8211; p\u016fvodn\u00ed: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1\u0161en\u00fd p\u0159\u00edjem 10 000 K\u010d s\u00a0<strong>k\u00f3dem akce 1<\/strong> <\/em><\/li>\n<li><em>spr\u00e1vn\u011b m\u011bl b\u00fdt v\u0161ak p\u0159\u00edjem 12 000 K\u010d<\/em><\/li>\n<li><em>nov\u00fd spr\u00e1vn\u00fd p\u0159\u00edjem se mus\u00ed dohl\u00e1sit nov\u00fdm V\u00fdkazem DPP<\/em><\/li>\n<\/ul>\n<p><em>V\u00fdkaz DPP za 9\/2024 &#8211; oprava: <\/em><\/p>\n<ul>\n<li><em>nahl\u00e1\u0161en\u00fd p\u0159\u00edjem 12 000 K\u010d s\u00a0<strong>k\u00f3dem akce 4 (oprava)<\/strong><\/em><\/li>\n<li><em>nov\u00fd VPDPP odes\u00edl\u00e1me co nejd\u0159\u00edve po zji\u0161t\u011bn\u00ed chyby<\/em><\/li>\n<li><em>v\u00a0tomto p\u0159\u00edpad\u011b mus\u00ed <strong>z<\/strong>am\u011bstnavatel podat tak\u00e9 P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho, p\u0159\u00edpadn\u011b opravn\u00fd PVPOJ<\/em><\/li>\n<li><em>zam\u011bstnavatel mus\u00ed doplatit dlu\u017en\u00e9 pojistn\u00e9 odvody a po\u010d\u00edtat i s vy\u010d\u00edslen\u00edm \u00farok\u016f za pozdn\u00ed \u00fahradu (8 % + REPO sazba). V\u00a0druh\u00e9 polovin\u011b roku 2024 bude \u00farok \u010dinit <strong>12,75 %.<\/strong><\/em><\/li>\n<\/ul>\n<p>Mzdy i odm\u011bny z dohod jednodu\u0161e zpracujete v <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">syst\u00e9mu Money S3<\/a>. Program tak\u00e9 rychle reagoval na v\u00fd\u0161e uveden\u00e9 legislativn\u00ed zm\u011bny.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Technick\u00e1 novela konsolida\u010dn\u00edho bal\u00ed\u010dku Na konci roku 2023 ve\u0161el v\u00a0\u00fa\u010dinnost tzv. konsolida\u010dn\u00ed bal\u00ed\u010dek, kter\u00fd m\u011bl mimo jin\u00e9 zm\u011bnit s\u00a0\u00fa\u010dinnost\u00ed od 1.7.2024 n\u011bkolik z\u00e1kon\u016f. Vzhledem k\u00a0v\u00fdrazn\u00e9 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15218,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,21],"tags":[395,394,186,340],"class_list":["post-15214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-dohody","tag-dohody-o-provedeni-prace","tag-mzdy","tag-pracovni-pravo"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15214","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=15214"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15214\/revisions"}],"predecessor-version":[{"id":15222,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15214\/revisions\/15222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15218"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}