{"id":15214,"date":"2026-06-16T11:59:31","date_gmt":"2026-06-16T09:59:31","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15214"},"modified":"2026-06-16T11:59:33","modified_gmt":"2026-06-16T09:59:33","slug":"vykaz-dpp","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vykaz-dpp\/","title":{"rendered":"V\u00fdkaz DPP v roce 2026"},"content":{"rendered":"

Nemocensk\u00e9 poji\u0161t\u011bn\u00ed u DPP v roce 2026<\/h2>\n

V z\u00e1kon\u011b \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed (ZNP), je nyn\u00ed pln\u011b ukotven syst\u00e9m, kter\u00fd definitivn\u011b nahradil star\u00fd pau\u0161\u00e1ln\u00ed limit 10 000 K\u010d. Od 1. 1. 2026 \u010din\u00ed limit pro celkov\u00fd \u00fahrn v\u0161ech DPP u jednoho zam\u011bstnavatele za jeden m\u011bs\u00edc 11\u00a0999 K\u010d. Do t\u00e9to \u010d\u00e1stky se neplat\u00ed ani zam\u011bstnanec, ani zam\u011bstnavatel, soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed. Co se t\u00fd\u010de dan\u00ed, z\u00e1le\u017e\u00ed, zda poplatn\u00edk (zam\u011bstnanec) podepsal \u010di nepodepsal tzv. Prohl\u00e1\u0161en\u00ed k\u00a0dani (r\u016f\u017eov\u00fd pap\u00edr).<\/p>\n

Ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n

Zdravotn\u00ed poji\u0161t\u011bn\u00ed kop\u00edruje v\u00edce m\u00e9n\u011b p\u0159edpisy z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed. Co\u017e znamen\u00e1, \u017ee pokud bude \u010dinit p\u0159\u00edjem ze v\u0161ech\u00a0DPP u jednoho zam\u011bstnavatele do limitu 11\u00a0999 K\u010d<\/strong> (v roce 2026), nebude se z\u00a0takov\u00e9ho p\u0159\u00edjmu (nebo sou\u010dtu p\u0159\u00edjm\u016f z\u00a0DPP za jeden m\u011bs\u00edc) odv\u00e1d\u011bt ani zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n

Co v\u0161echno v r\u00e1mci JMHZ hl\u00e1s\u00edte?<\/h2>\n

Od \u00fa\u010dinnosti z\u00e1kona o JMHZ byla zavedena tzv. Evidence zam\u011bstnanc\u016f. Ale pozor, pojem \u201ezam\u011bstnanec\u201c je daleko \u0161ir\u0161\u00ed, ne\u017e jej definuje z\u00e1kon\u00edk pr\u00e1ce! Nov\u00fd pojem \u201ezam\u011bstnance\u201c definuje \u00a7 3 z\u00e1kona o JMHZ (z\u00e1kon \u010d. 323\/2025 Sb.) takto:<\/p>\n

Zam\u011bstnancem se pro \u00fa\u010dely tohoto z\u00e1kona rozum\u00ed:<\/p>\n

a) zam\u011bstnanec podle z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed,<\/p>\n

b) zam\u011bstnanec podle z\u00e1kona o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti,<\/p>\n

c) fyzick\u00e1 osoba, kterou zam\u011bstnavatel podle z\u00e1kona o organizaci a prov\u00e1d\u011bn\u00ed soci\u00e1ln\u00edho zabezpe\u010den\u00ed zam\u011bstn\u00e1v\u00e1 nebo k n\u00ed\u017e je ve vztahu, kter\u00fd zakl\u00e1d\u00e1 \u00fa\u010dast na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed,<\/p>\n

d)\u00a0poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/strong>,<\/p>\n

e) zam\u011bstnanec podle z\u00e1kon\u00edku pr\u00e1ce.<\/p>\n

Jak si m\u016f\u017eete v\u0161imnout, tak nejd\u016fle\u017eit\u011bj\u0161\u00edm ustanoven\u00edm je pr\u00e1v\u011b p\u00edsmeno \u00a7 3 odst. 1 p\u00edsm. d) z\u00e1kona o JMHZ, co\u017e znamen\u00e1, \u017ee pokud jak\u00e9koliv fyzick\u00e9 osob\u011b z\u00fa\u010dtujete jak\u00fdkoliv p\u0159\u00edjem<\/strong> (mimo p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b), pak je mus\u00edte registrovat jako \u201ezam\u011bstnance\u201c a pak je mus\u00edte vykazovat pravideln\u011b v\u00a0m\u011bs\u00ed\u010dn\u00edch hl\u00e1\u0161en\u00edch v\u00a0JMHZ (i kdyby zrovna v\u00a0tom m\u011bs\u00edci m\u011bli nulov\u00fd p\u0159\u00edjem).<\/p>\n

Nicm\u00e9n\u011b Finan\u010dn\u00ed spr\u00e1va \u010cR vydala ofici\u00e1ln\u00ed prohl\u00e1\u0161en\u00ed, kter\u00e9 p\u0159\u00edjmy (osoby) se v\u00a0r\u00e1mci JMHZ hl\u00e1sit nemus\u00ed. Jedn\u00e1 se nap\u0159. o \u017e\u00e1ky, se kter\u00fdmi m\u00e1 firma smlouvu se \u0161kolou o praxi, nebo nap\u0159. o bez\u00faplatn\u00e1 pln\u011bn\u00ed b\u00fdval\u00fdch zam\u011bstnanc\u016f, d\u016fchodc\u016f. Toto v\u0161ak v\u00a0z\u00e1kon\u011b o JMHZ nenajdete. To by m\u011blo b\u00fdt dopln\u011bno a\u017e s\u00a0\u00fa\u010dinnost\u00ed od 1.1.2027.<\/p>\n

Co je tedy nutno oznamovat?<\/h3>\n
    \n
  • n\u00e1stup do zam\u011bstn\u00e1n\u00ed<\/li>\n
  • jakoukoliv zm\u011bnu povinn\u00fdch registra\u010dn\u00edch \u00fadaj\u016f<\/li>\n
  • ukon\u010den\u00ed zam\u011bstn\u00e1n\u00ed<\/li>\n<\/ul>\n

    Pozor v\u0161ak, s\u00a0\u00fa\u010dinnost\u00ed od 1.7.2026 se mus\u00ed V\u0160ICHNI zam\u011bstnanci hl\u00e1sit (registrovat) ji\u017e p\u0159ed n\u00e1stupem k\u00a0v\u00fdkonu pr\u00e1ce! <\/strong><\/p>\n

    Pro dohod\u00e1\u0159e, tedy i pro DPP, plat\u00ed obdobn\u00e9 pravidlo, ale hl\u00e1s\u00ed se (registruj\u00ed) a\u017e p\u0159ijdou prvn\u00ed<\/strong> den \u201epracovat\u201c. Pak ji\u017e budou muset b\u00fdt tak\u00e9 v\u00a0syst\u00e9mu JMHZ nahl\u00e1\u0161eni (zaregistrov\u00e1ni). M\u00e1 se t\u00edmto syst\u00e9mem p\u0159edej\u00edt k\u00a0odhalen\u00ed neleg\u00e1ln\u00ed pr\u00e1ce. Nen\u00ed p\u0159itom rozhoduj\u00edc\u00ed, zda u DPP v dan\u00e9m m\u011bs\u00edci vznikla \u00fa\u010dast na poji\u0161t\u011bn\u00ed, \u010di ne. Prost\u011b se hl\u00e1s\u00ed v\u0161echny aktivn\u00ed DPP<\/strong>.<\/p>\n

    Koho (ne)zahrnout do Jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed (JMHZ)<\/h2>\n

    V roce 2026 plat\u00ed jasn\u00e9 pravidlo:<\/p>\n

    Hl\u00e1s\u00edme v\u0161echny aktivn\u00ed DPP<\/strong>, u kter\u00fdch ji\u017e nastal den n\u00e1stupu do pr\u00e1ce<\/strong>. A pokud by takov\u00fd dohod\u00e1\u0159 m\u011bl v\u00a0dal\u0161\u00edch m\u011bs\u00edc\u00edch nulov\u00fd p\u0159\u00edjem, tak do ukon\u010den\u00ed dohody mus\u00edme oznamovat i nulov\u00fd p\u0159\u00edjem.<\/p>\n

    Koho hl\u00e1sit nebudeme?<\/strong><\/p>\n

      \n
    • DPP, kter\u00e9 byly v minulosti \u0159\u00e1dn\u011b ukon\u010deny a odhl\u00e1\u0161eny<\/li>\n
    • DPP, kter\u00e9 jsou sice podepsan\u00e9, ale brig\u00e1dn\u00edk do pr\u00e1ce je\u0161t\u011b\u00a0fyzicky nenastoupil\u00a0(nenastal den zah\u00e1jen\u00ed v\u00fdkonu pr\u00e1ce)<\/li>\n<\/ul>\n

      P\u0159\u00edklad (dohoda \u201ev \u0161upl\u00edku\u201c):<\/strong><\/p>\n

      Se studentem m\u00e1te podepsanou DPP na cel\u00fd rok 2026 na pomocn\u00e9 pr\u00e1ce v archivu. Od ledna do \u010dervna jste ho ale nepot\u0159ebovali a on zat\u00edm do pr\u00e1ce nep\u0159i\u0161el<\/p>\n

        \n
      • toto dohod\u00e1\u0159e zat\u00edm neregistrujete do JMHZ<\/li>\n
      • \u010dek\u00e1te, a\u017e brig\u00e1dn\u00edk poprv\u00e9 re\u00e1ln\u011b nastoup\u00ed do pr\u00e1ce<\/li>\n<\/ul>\n

        P\u0159\u00edklad 1:<\/strong><\/p>\n

        Pan Novotn\u00fd podepsal DPP dne 2.1.2026 na dobu ur\u010ditou do 31.12.2026. Firma jej ale zavolala poprv\u00e9 k\u00a0v\u00fdkonu pr\u00e1ce 22.6.2026.<\/p>\n

        \u0158e\u0161en\u00ed:<\/u><\/strong><\/p>\n

        Zam\u011bstnavatel p\u0159ihl\u00e1s\u00ed pana Novotn\u00e9ho do Evidence zam\u011bstnanc\u016f dle z\u00e1kona o JMHZ a\u017e dnem 22.6.2026. Do t\u00e9 doby jej nevykazuje v\u00a0m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed k\u00a0JMHZ.<\/p>\n

        P\u0159\u00edklad 2:<\/u><\/strong><\/p>\n

        Pan Novotn\u00fd podepsal DPP dne 2.1.2026 na dobu ur\u010ditou do 31.12.2026. Firma jej zavolala poprv\u00e9 k\u00a0v\u00fdkonu pr\u00e1ce 2.4.2026. V\u00a0kv\u011btnu ani v\u00a0\u010dervnu roku 2026 v\u0161ak jeho pr\u00e1ci nevyu\u017eila.<\/p>\n

        \u0158e\u0161en\u00ed:<\/u><\/strong><\/p>\n

        Zam\u011bstnavatel p\u0159ihl\u00e1s\u00ed pana Novotn\u00e9ho do Evidence zam\u011bstnanc\u016f dnem 2.4.2026. V dubnu 2026 vyk\u00e1\u017ee firma v\u00a0r\u00e1mci JMHZ jeho p\u0159\u00edjem z\u00a0t\u00e9to DPP. V m\u011bs\u00edci kv\u011btnu a \u010dervnu bude za n\u011bj pod\u00e1vat nulov\u00e1 hl\u00e1\u0161en\u00ed v\u00a0r\u00e1mci JMHZ.<\/p>\n

        Bezprost\u0159edn\u011b navazuj\u00edc\u00ed dohoda<\/h2>\n

        Pozor! Od \u00fa\u010dinnosti z\u00e1kona o JMHZ nastaly podstatn\u00e9 zm\u011bny!<\/strong><\/p>\n

        Jednodu\u0161e \u0159e\u010deno. Pokud ke dni \u201eD\u201c skon\u010d\u00ed DPP \u010d\u00edslo 1 a t\u0159eba ji\u017e od druh\u00e9ho dne bude podeps\u00e1na DPP \u010d\u00edslo 2, pak plat\u00ed:<\/p>\n

          \n
        • DPP \u010d. 1 mus\u00edme odhl\u00e1sit<\/li>\n
        • DPP \u010d. 2 mus\u00edme nov\u011b registrovat<\/li>\n<\/ul>\n

          Ka\u017ed\u00e1 nov\u00e1 smlouva (dohoda) dostane v\u00a0syst\u00e9mu JMHZ sv\u00e9 unik\u00e1tn\u00ed \u010d\u00edslo (ID zam\u011bstn\u00e1n\u00ed). Toto neplat\u00ed pro dodatky!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

          Nemocensk\u00e9 poji\u0161t\u011bn\u00ed u DPP v roce 2026 V z\u00e1kon\u011b \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed (ZNP), je nyn\u00ed pln\u011b ukotven syst\u00e9m, kter\u00fd definitivn\u011b nahradil star\u00fd …<\/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":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15214\/revisions"}],"predecessor-version":[{"id":18985,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15214\/revisions\/18985"}],"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}]}}