{"id":15884,"date":"2024-11-26T07:00:00","date_gmt":"2024-11-26T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15884"},"modified":"2024-11-22T15:33:25","modified_gmt":"2024-11-22T14:33:25","slug":"danove-podporovane-produkty-sporeni-na-stari-v-roce-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-podporovane-produkty-sporeni-na-stari-v-roce-2024\/","title":{"rendered":"Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed v roce 2024"},"content":{"rendered":"<h2>Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/h2>\n<p>Z\u00e1konem \u010d. 462\/2023 Sb. do\u0161lo s \u00fa\u010dinnost\u00ed od 1. 1. 2024 ke zm\u011bn\u011b z\u00e1kon\u016f vztahuj\u00edc\u00edch se na podporu spo\u0159en\u00ed na st\u00e1\u0159\u00ed. Mimo jin\u00e9 byl i novelizov\u00e1n z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c).<\/p>\n<p><strong>Produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed jsou nov\u011b vymezeny v \u00a7 15a ZDP:<\/strong><\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem podle z\u00e1kona upravuj\u00edc\u00edho penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n<li>dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed podle z\u00e1kona upravuj\u00edc\u00edho dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,<\/li>\n<li>penzijn\u00ed poji\u0161t\u011bn\u00ed u instituce penzijn\u00edho poji\u0161t\u011bn\u00ed,<\/li>\n<li>soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n<li>dlouhodob\u00fd investi\u010dn\u00ed produkt.<\/li>\n<\/ol>\n<p>Z\u00e1konod\u00e1rci podporuj\u00ed produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed:<\/p>\n<ul>\n<li>u poplatn\u00edk\u016f, fyzick\u00fdch osob, kter\u00e9 si sami spo\u0159\u00ed na tyto vybran\u00e9 produkty,<\/li>\n<li>u zam\u011bstnavatel\u016f, kte\u0159\u00ed p\u0159isp\u00edvaj\u00ed ur\u010dit\u00e9 \u010d\u00e1stky na tyto produkty sv\u00fdm zam\u011bstnanc\u016fm.<\/li>\n<\/ul>\n<h2>Odpo\u010det 48 000 K\u010d nebo 50\u00a0000 K\u010d?<\/h2>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f umo\u017e\u0148uje poplatn\u00edk\u016fm, fyzick\u00fdm osob\u00e1m, aby si v\u00a0souladu s \u00a7 15 sn\u00ed\u017eily z\u00e1klad dan\u011b o tzv. \u201enezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b\u201c. P\u0159i spln\u011bn\u00ed ostatn\u00edch z\u00e1konn\u00fdch podm\u00ednek si mohou fyzick\u00e9 osoby v\u00a0r\u00e1mci sv\u00e9ho celoro\u010dn\u00edho z\u00e1kladu dan\u011b mimo jin\u00e9 ode\u010d\u00edst:<\/p>\n<ul>\n<li>p\u0159\u00edsp\u011bvky zaplacen\u00e9 poplatn\u00edkem ve zda\u0148ovac\u00edm obdob\u00ed na jeho da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed a da\u0148ov\u011b podporovan\u00e9 poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de, jeho\u017e je pojistn\u00edkem,<\/li>\n<li>v celkov\u00e9m \u00fahrnu nejv\u00fd\u0161e <strong>48 000 K\u010d<\/strong> ro\u010dn\u011b.<\/li>\n<\/ul>\n<p><strong>V\u00fdhody pro fyzick\u00e9 osoby: <\/strong><\/p>\n<ul>\n<li>mohou si sn\u00ed\u017eit celoro\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad o nezdanitelnou \u010d\u00e1st z\u00e1kladu dan\u011b a\u017e ve v\u00fd\u0161i 48\u00a0000 K\u010d,<\/li>\n<li>p\u0159i 15 % sazb\u011b dan\u011b by \u010dinila maxim\u00e1ln\u00ed \u00faspora na dani z\u00a0p\u0159\u00edjm\u016f a\u017e 7\u00a0200 K\u010d,<\/li>\n<li>p\u0159i 23 % sazb\u011b dan\u011b by \u010dinila maxim\u00e1ln\u00ed \u00faspora a\u017e 11 040 K\u010d.<\/li>\n<\/ul>\n<p>Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f podporuje v\u00a0t\u00e9to oblasti tak\u00e9 p\u0159\u00edsp\u011bvky na v\u00fd\u0161e zm\u00edn\u011bn\u00e9 produkty hrazen\u00e9 zam\u011bstnavatelem ve prosp\u011bch sv\u00fdch zam\u011bstnanc\u016f (mus\u00ed se jednat o produkty, jeho\u017e pojistn\u00edkem je s\u00e1m zam\u011bstnanec).<\/p>\n<p><strong>V\u00fdhody pro zam\u011bstnavatele:<\/strong><\/p>\n<ul>\n<li>mohou si za spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v \u00a7 24 odst. 2 p\u00edsm. j) bod 4 ZDP sn\u00ed\u017eit z\u00e1klad dan\u011b o ve\u0161ker\u00e9 takto zaplacen\u00e9 p\u0159\u00edsp\u011bvky,<\/li>\n<li>a to bez limitu (podm\u00ednkou je p\u00edsemn\u00fd z\u00e1vazek).<\/li>\n<\/ul>\n<p><strong>V\u00fdhody pro zam\u011bstnance:<\/strong><\/p>\n<ul>\n<li>za spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v 6 odst. 9 p\u00edsm. m) ZDP se bude jednat o p\u0159\u00edjem osvobozen\u00fd od dan\u011b a od pojistn\u00fdch odvod\u016f,<\/li>\n<li>do \u00fahrnn\u00e9 v\u00fd\u0161e a\u017e <strong>50 000 K\u010d<\/strong> ro\u010dn\u011b,<\/li>\n<li>nadlimitn\u00ed p\u0159\u00edsp\u011bvky ji\u017e budou zda\u0148ov\u00e1ny.<\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: odpo\u010det 48 000 K\u010d nebo 50\u00a0000 K\u010d?<\/h3>\n<p><strong><em>Firma s.r.o. p\u0159isp\u00edv\u00e1 na z\u00e1klad\u011b p\u00edsemn\u00e9ho z\u00e1vazku sv\u00e9mu zam\u011bstnanci 5\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b na vybran\u00e9 produkty na st\u00e1\u0159\u00ed. Bude se jednat u zam\u011bstnavatele o da\u0148ov\u00fd n\u00e1klad? Zdan\u00ed z\u00a0tohoto benefitu n\u011bco zam\u011bstnanec? <\/em><\/strong><\/p>\n<p><em>Pokud se zam\u011bstnavatel zam\u011bstnanci p\u00edsemn\u011b zav\u00e1zal k\u00a0p\u0159isp\u00edv\u00e1n\u00ed na vybran\u00e9 produkty na st\u00e1\u0159\u00ed, pak se v\u00a0souladu s \u00a7 24 odst. 2 p\u00edsm. j) bod 4 ZDP bude jednat o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad v\u00a0pln\u00e9 v\u00fd\u0161i 60\u00a0000 K\u010d (12 * 5 000 K\u010d).<\/em><\/p>\n<p><em>U zam\u011bstnance se bude jednat o p\u0159\u00edjem osvobozen\u00fd od dan\u011b z\u00a0p\u0159\u00edjm\u016f a od pojistn\u00fdch odvod\u016f, ale pouze do limitu 50\u00a0000 K\u010d za rok (u jedn\u00e9 firmy). Ve mzd\u011b za leden a\u017e \u0159\u00edjen nebude p\u0159\u00edsp\u011bvek ve v\u00fd\u0161i 5\u00a0000 K\u010d zda\u0148ov\u00e1n. Od okam\u017eiku p\u0159ekro\u010den\u00ed limitu 50\u00a0000 K\u010d, tj. od\u00a0listopadu, za\u010dne zam\u011bstnavatel tyto p\u0159\u00edsp\u011bvky zam\u011bstnanci zda\u0148ovat. Ale pozor, z\u00a0t\u011bchto dvou posledn\u00edch p\u0159\u00edsp\u011bvk\u016f (2 * 5\u00a0000 K\u010d) odvede zam\u011bstnavatel tak\u00e9 ze sv\u00e9ho pojistn\u00e9 ve v\u00fd\u0161i 33,8 %. <\/em><\/p>\n<p><em><u>Celkov\u00e9 odvody za dva posledn\u00ed p\u0159\u00edsp\u011bvky za listopad a prosinec budou \u010dinit<\/u>: <\/em><\/p>\n<ul>\n<li><em>10\u00a0000 K\u010d * 15 % da\u0148 z\u00a0p\u0159\u00edjm\u016f * 11,6 % odvody za zam\u011bstnance = 2\u00a0660 K\u010d<\/em><\/li>\n<li><em>10\u00a0000 K\u010d * 33,8 % odvody za zam\u011bstnavatele = 3 380 K\u010d<\/em><\/li>\n<\/ul>\n<p><em>Zam\u011bstnavatele tak bude st\u00e1t tento benefit 63\u00a0380 K\u010d (12 * 5\u00a0000 K\u010d + 3\u00a0380 K\u010d).\u00a0 <\/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\/15884\">\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\/15884\">\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>V\u00fd\u0161e vkladu a st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek od 1.7.2024<\/h2>\n<p>St\u00e1tn\u00ed p\u0159\u00edsp\u011bvek lze dostat na smlouvy:<\/p>\n<ul>\n<li>penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n<li>dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,<\/li>\n<li>lze ode\u010d\u00edst od z\u00e1kladu dan\u011b pouze <strong>\u010d\u00e1st m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku<\/strong>, kter\u00e1 p\u0159evy\u0161uje \u010d\u00e1stku, od kter\u00e9 n\u00e1le\u017e\u00ed nejvy\u0161\u0161\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek podle z\u00e1kona upravuj\u00edc\u00edho penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem nebo z\u00e1kona upravuj\u00edc\u00edho dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed.<\/li>\n<\/ul>\n<p><strong>Do 30. 6. 2024 se st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek poskytoval:<\/strong><\/p>\n<ul>\n<li>od \u010d\u00e1stky m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku \u00fa\u010dastn\u00edka 300 K\u010d,<\/li>\n<li>p\u0159i v\u00fd\u0161i m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku \u00fa\u010dastn\u00edka 1 000 K\u010d a v\u00edce \u010din\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek 230 K\u010d.<\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem 2023<\/h3>\n<p><strong><em>Pan B\u00edl\u00fd m\u00e1 uzav\u0159enou smlouvu o penzijn\u00edm spo\u0159en\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem. V\u00a0roce 2023 si hradil na toto spo\u0159en\u00ed pravideln\u011b 3 000 K\u010d m\u011bs\u00ed\u010dn\u011b. <\/em><\/strong><\/p>\n<p><em>V roce 2023 si mohl da\u0148ov\u00fd poplatn\u00edk uplatnil jako nezdanitelnou \u010d\u00e1stku odpo\u010det od z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f dle \u00a7 15 odst. 5 ZDP v maxim\u00e1ln\u00ed v\u00fd\u0161i 24 000 K\u010d (3 000 K\u010d \u2013 1 000 K\u010d x 12 m\u011bs\u00edc\u016f).<\/em><\/p>\n<p><strong>Zm\u011bny ve st\u00e1tn\u00edm p\u0159\u00edsp\u011bvku na penzijn\u00ed spo\u0159en\u00ed od 1. 7. 2024:<\/strong><\/p>\n<ul>\n<li>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek se poskytuje od \u010d\u00e1stky m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku \u00fa\u010dastn\u00edka 500 K\u010d,<\/li>\n<li>p\u0159i v\u00fd\u0161i m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku \u00fa\u010dastn\u00edka 500 a\u017e 1 699 K\u010d, \u010din\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00edho st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku 20 % z \u010d\u00e1stky m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku \u00fa\u010dastn\u00edka,<\/li>\n<li>p\u0159i v\u00fd\u0161i m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku \u00fa\u010dastn\u00edka 1 700 K\u010d a v\u00edce \u010din\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek 340 K\u010d,<\/li>\n<li>n\u00e1rok na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek nem\u00e1 \u00fa\u010dastn\u00edk, kter\u00e9mu byl p\u0159izn\u00e1n starobn\u00ed d\u016fchod z d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem 2024<\/h3>\n<p><strong><em>Pan B\u00edl\u00fd m\u00e1 uzav\u0159enou smlouvu o penzijn\u00edm spo\u0159en\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem. V\u00a0roce 2023 si hradil na toto spo\u0159en\u00ed pravideln\u011b 3 000 K\u010d m\u011bs\u00ed\u010dn\u011b. Kolik by si mohl pan B\u00edl\u00fd platit, aby v\u00a0roce 2024 vyu\u017eil maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det 48\u00a0000 K\u010d?<\/em><\/strong><\/p>\n<p><em>V roce 2023 si mohl da\u0148ov\u00fd poplatn\u00edk uplatnil jako nezdanitelnou \u010d\u00e1stku odpo\u010det od z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f dle \u00a7 15 odst. 5 ZDP v\u00a0maxim\u00e1ln\u011b 24 000 K\u010d. Od roku 2024 se zv\u00fd\u0161il tento limit a\u017e na \u010d\u00e1stku 48\u00a0000 K\u010d za v\u0161echny v\u00fd\u0161e uveden\u00e9 produkty. Nicm\u00e9n\u011b v\u00a0polovin\u011b roku 2024 se zm\u011bnila legislativa. Aby mohl pan B\u00edl\u00fd vyu\u017e\u00edt maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det, musel by si na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem uhradit celkem 64\u00a0200 K\u010d.<\/em><\/p>\n<p><em>V\u00fdpo\u010det \u010d\u00e1stky 64\u00a0200 K\u010d:<\/em><\/p>\n<p><em>Do 30. 6. 2024 byl st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek poskytov\u00e1n a\u017e od p\u0159ipsan\u00e9 \u010d\u00e1stky 1\u00a0000 K\u010d (x 6 m\u011bs\u00edc\u016f) a od 1. 7. 2024 je maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek od \u010d\u00e1stky 1 700 K\u010d (x 6 m\u011bs\u00edc\u016f) + maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det ve v\u00fd\u0161i 48\u00a0000 K\u010d. <\/em><\/p>\n<h2>Dlouhodob\u00fd investi\u010dn\u00ed produkt<\/h2>\n<p>Dlouhodob\u00fd investi\u010dn\u00ed produkt (DIP) si m\u016f\u017eeme p\u0159edstavit jako investi\u010dn\u00ed \u00fa\u010det, na kter\u00e9m m\u016f\u017eeme pravideln\u011b nakupovat \u0161irokou paletu investi\u010dn\u00edch n\u00e1stroj\u016f, kam pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>hotovost,<\/li>\n<li>akcie, pod\u00edlov\u00e9 fondy,<\/li>\n<li>burzovn\u011b obchodovan\u00e9 fondy (ETF),<\/li>\n<li>burzovn\u011b obchodovan\u00e9 dluhopisy.<\/li>\n<\/ul>\n<p>Spo\u0159en\u00ed na dlouhodob\u00fd investi\u010dn\u00ed produkt lze tak\u00e9 vedle ji\u017e existuj\u00edc\u00edch da\u0148ov\u011b zv\u00fdhodn\u011bn\u00fdch mo\u017enost\u00ed spo\u0159en\u00ed nebo investov\u00e1n\u00ed na st\u00e1\u0159\u00ed (penzijn\u00ed spo\u0159en\u00ed, penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed) ode\u010d\u00edst ze z\u00e1kladu dan\u011b. Investice v r\u00e1mci DIP mus\u00ed prob\u00edhat <strong>nejm\u00e9n\u011b 10 let<\/strong> a do 60 let v\u011bku st\u0159adatele.<\/p>\n<p><strong>Pozor: maxim\u00e1ln\u00ed mo\u017en\u00fd da\u0148ov\u00fd ode\u010det ve v\u00fd\u0161i 48\u00a0000 K\u010d je nov\u011b sjedn\u00e1n na v\u0161echny v\u00fd\u0161e uveden\u00e9 produkty dohromady!<\/strong><\/p>\n<h3>P\u0159\u00edklad: kombinace produkt\u016f na st\u00e1\u0159\u00ed a limit 48\u00a0000 K\u010d<\/h3>\n<p><strong><em>Pan Modr\u00fd m\u00e1 ji\u017e n\u011bkolik let uzav\u0159enou smlouvu o dopl\u0148kov\u00e9m penzijn\u00ed spo\u0159en\u00ed s\u00a0nastavenou m\u011bs\u00ed\u010dn\u00ed spl\u00e1tkou 3 000 K\u010d. Vedle toho m\u00e1 uzav\u0159enou smlouvu na soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed a pravideln\u011b si hrad\u00ed 2 500 K\u010d m\u011bs\u00ed\u010dn\u011b. <\/em><\/strong><\/p>\n<p><em>Za rok 2023 mohl pan Modr\u00fd uplatnit odpo\u010det od z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f dle \u00a7 15 odst. 5 ZDP v maxim\u00e1ln\u00ed v\u00fd\u0161i 24 000 K\u010d (penzijn\u00ed spo\u0159en\u00ed 3 000 K\u010d m\u00ednus \u010d\u00e1st se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem 1 000 K\u010d) a d\u00e1le si mohl uplatnit odpo\u010det od z\u00e1kladu dan\u011b dle \u00a7 15 odst. 6 ZDP na zaplacen\u00e9 p\u0159\u00edsp\u011bvky na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, ale jen v maxim\u00e1ln\u00ed v\u00fd\u0161i 24 000 K\u010d. By\u0165 tedy pan Modr\u00fd zaplatil na obou produktech v\u00a0roce 2023 celkem 66\u00a0000 K\u010d, do\u00a0da\u0148ov\u00fdch odpo\u010dt\u016f si mohl uplatit a\u017e 48\u00a0000 K\u010d (ale maxim\u00e1ln\u011b 24\u00a0000 K\u010d za ka\u017ed\u00fd v\u00fd\u0161e uveden\u00fd produkt). <\/em><\/p>\n<p><em>Od roku 2024 ji\u017e nemus\u00ed zkoumat \u017e\u00e1dn\u00e1 jednotliv\u00e1 omezen\u00ed u ka\u017ed\u00e9ho z\u00a0v\u00fd\u0161e uveden\u00fdch produkt\u016f, jako to bylo v\u00a0z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f d\u0159\u00edve. V\u00a0roce 2024 si bude moct sn\u00ed\u017eit z\u00e1kladu dan\u011b a\u017e o \u010d\u00e1stku 48\u00a0000 K\u010d. <\/em><\/p>\n<p><em><u>Kontrola maxim\u00e1ln\u00edho limitu 48 000 K\u010d<\/u>:<\/em><\/p>\n<p><em>Do 30.6.2024 bude u dopl\u0148kov\u00e9ho penzijn\u00edho spo\u0159en\u00ed mo\u017eno zohlednit da\u0148ov\u00fd odpo\u010det z\u00a0\u010d\u00e1stky 2\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b (spo\u0159en\u00ed 3 000 K\u010d \u2013 1 000 K\u010d) x 6 m\u011bs\u00edc\u016f = <strong>12 000 K\u010d. <\/strong><\/em><\/p>\n<p><em>Od 1.7.2024 pak ji\u017e jen z\u00a0\u010d\u00e1stky 1\u00a0300 K\u010d (spo\u0159en\u00ed 3 000 K\u010d \u2013 1 700 K\u010d) x 6 m\u011bs\u00edc\u016f = <strong>7 800 K\u010d. <\/strong><\/em><\/p>\n<p><em>U \u017eivotn\u00edho poji\u0161t\u011bn\u00ed se nic nem\u011bn\u00ed, nicm\u00e9n\u011b neplat\u00ed zde ji\u017e omezen\u00ed tohoto produktu limitem 24\u00a0000 K\u010d, proto m\u016f\u017eeme po\u010d\u00edtat s\u00a0\u010d\u00e1stkou <strong>30\u00a0000 K\u010d. <\/strong><\/em><\/p>\n<p><em>By\u0165 pan Modr\u00fd zaplati na obou produktech v\u00a0roce 2024 celkem 66\u00a0000 K\u010d, z\u00a0da\u0148ov\u00fdch odpo\u010dt\u016f si bude moct uplatit jen 48\u00a0000 K\u010d (12\u00a0000 + 7\u00a0800 + 30\u00a0000 = 49\u00a0800 K\u010d, ale maxim\u00e1ln\u00ed limit \u010din\u00ed 48\u00a0000 K\u010d za rok). <\/em><\/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<h2>Je v\u00fdhodn\u011bj\u0161\u00ed \u201epenzijko\u201c nebo \u201eDIP\u201c?<\/h2>\n<p>Dle serveru cyrrus.cz v\u00e1m DIP ve srovn\u00e1n\u00ed s tradi\u010dn\u00edm penzijkem nab\u00eddne mnohem v\u00edce mo\u017enost\u00ed, do \u010deho investovat. Pokud tedy nejste spokojeni s v\u00fdnosy u sv\u00e9ho penzijka, m\u00e1te mo\u017enost vybrat si z jin\u00fdch n\u00e1stroj\u016f, kter\u00e9 maj\u00ed \u0161anci p\u0159in\u00e9st vy\u0161\u0161\u00ed zhodnocen\u00ed. Dlouhodob\u00fd investi\u010dn\u00ed produkt v\u0161ak nem\u00e1 ve srovn\u00e1n\u00ed s \u201epenzijkem\u201c st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek. Na DIP m\u016f\u017ee tak\u00e9 p\u0159isp\u00edvat zam\u011bstnavatel.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V\u0161echny tiskov\u00e9 seznamy a formul\u00e1\u0159e pravideln\u011b upravujeme podle platn\u00fdch z\u00e1kon\u016f p\u0159i ka\u017ed\u00e9 aktualizaci <a href=\"https:\/\/money.cz\/\">Money S3<\/a>. M\u016f\u017eete nav\u00edc kdykoliv nahl\u00e9dnout do karty Legislativa mezd, kde jsou shrnut\u00e9 z\u00e1konem dan\u00e9 parametry.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed Z\u00e1konem \u010d. 462\/2023 Sb. do\u0161lo s \u00fa\u010dinnost\u00ed od 1. 1. 2024 ke zm\u011bn\u011b z\u00e1kon\u016f vztahuj\u00edc\u00edch se na podporu spo\u0159en\u00ed &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15885,"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":[64,85,75,86,128,297],"class_list":["post-15884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-nemocenske-pojisteni","tag-socialni-a-zdravotni-pojisteni","tag-socialni-pojisteni","tag-zamestnanecke-benefity","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884","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=15884"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884\/revisions"}],"predecessor-version":[{"id":15889,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884\/revisions\/15889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15885"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}