{"id":16055,"date":"2025-01-01T07:30:00","date_gmt":"2025-01-01T06:30:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16055"},"modified":"2024-12-30T11:51:25","modified_gmt":"2024-12-30T10:51:25","slug":"dohody-o-provedeni-prace-od-1-1-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/dohody-o-provedeni-prace-od-1-1-2025\/","title":{"rendered":"Dohody o proveden\u00ed pr\u00e1ce od 1.1.2025"},"content":{"rendered":"<h2>Rozhodn\u00fd p\u0159\u00edjem pro DPP od 1.1.2025<\/h2>\n<p>Pro dohody o proveden\u00ed pr\u00e1ce (d\u00e1le jen \u201eDPP\u201d) je stanoven pr\u00e1vn\u00edmi p\u0159edpisy samostatn\u00fd limit, kter\u00fd rozhoduje o tom, jak\u00fd typ dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti bude u odm\u011bny z dohody o proveden\u00ed pr\u00e1ce aplikov\u00e1n (z\u00e1lohov\u00e1 nebo sr\u00e1\u017ekov\u00e1), nebo zda budou nebo nebudou z t\u011bchto odm\u011bn hrazeny pojistn\u00e9 odvody. Re\u017eim ozn\u00e1men\u00e9 dohody byl nakonec je\u0161t\u011b rychle dal\u0161\u00ed novelou s \u00fa\u010dinnost\u00ed od 1.1.2025 zru\u0161en. Pro rok 2025 bude u dohod o proveden\u00ed pr\u00e1ce platit pouze jeden jedin\u00fd rozhodn\u00fd p\u0159\u00edjem (\u201elimit\u201d) ve v\u00fd\u0161i 11\u00a0500 K\u010d. Na co v\u0161e bude m\u00edt tato \u010d\u00e1stka vliv?<\/p>\n<h2>Zm\u011bna z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed 2025<\/h2>\n<p>Pro dohody o proveden\u00ed pr\u00e1ce plat\u00ed pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed zvl\u00e1\u0161tn\u00ed \u00faprava, a to konkr\u00e9tn\u011b v \u00a7 7a z\u00e1kona \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed (d\u00e1le jen \u201eZNP\u201d). Dohody o proveden\u00ed pr\u00e1ce nebudou (a ani d\u0159\u00edve nebyly) zam\u011bstn\u00e1n\u00edm mal\u00e9ho rozsahu.<\/p>\n<p><strong>S \u00fa\u010dinnost\u00ed od 1.1.2025 se m\u011bn\u00ed ustanoven\u00ed \u00a7 7a ZNP n\u00e1sledovn\u011b: <\/strong><\/p>\n<p>\u201eZam\u011bstnanci \u010dinn\u00ed na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce jsou \u00fa\u010dastni poji\u0161t\u011bn\u00ed, jestli\u017ee spl\u0148uj\u00ed podm\u00ednku uvedenou v \u00a7 6 odst. 1 p\u00edsm. a) a byl jim z\u00fa\u010dtov\u00e1n zapo\u010ditateln\u00fd p\u0159\u00edjem ve v\u00fd\u0161i <strong><u>aspo\u0148 25 % pr\u016fm\u011brn\u00e9 mzdy<\/u><\/strong> podle \u00a7 23b odst. 4 z\u00e1kona o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti, a to po zaokrouhlen\u00ed na cel\u00e9 p\u011btisetkoruny sm\u011brem dol\u016f; v\u00fd\u0161i t\u00e9to \u010d\u00e1stky vyhla\u0161uje Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed ve Sb\u00edrce z\u00e1kon\u016f a mezin\u00e1rodn\u00edch smluv sd\u011blen\u00edm\u201c.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok<\/strong><\/td>\n<td><strong>Na\u0159\u00edzen\u00ed vl\u00e1dy<\/strong><\/td>\n<td><strong>Pr\u016fm\u011brn\u00e1 mzda<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>\u010d. 282\/2024 Sb.<\/td>\n<td>46\u00a0557 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>V\u00fdpo\u010det \u010d\u00e1stky rozhodn\u00e9ho p\u0159\u00edjmu:<\/strong><\/p>\n<ul>\n<li>25% pr\u016fm\u011brn\u00e9 mzdy<\/li>\n<li>zaokrouhleno na p\u011btisetkoruny sm\u011brem dol\u016f<\/li>\n<li>25% x 46 557 = 11 639,25 K\u010d po zaokrouhlen\u00ed = <strong>11 500 K\u010d<\/strong><\/li>\n<\/ul>\n<p><strong>Limit 11\u00a0500 K\u010d plat\u00ed:<\/strong><\/p>\n<ul>\n<li>v sou\u010dtu pro v\u0161echny DPP v jednom m\u011bs\u00edci u jednoho zam\u011bstnavatele<\/li>\n<li>pro vznik \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed<\/li>\n<li>pro platbu poji\u0161t\u011bn\u00ed na soci\u00e1ln\u00ed (d\u016fchodov\u00e9) zabezpe\u010den\u00ed<\/li>\n<li>pro platbu ve\u0159ejn\u00e9ho zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/li>\n<li>pro aplikaci z\u00e1lohov\u00e9 dan\u011b, bez ohledu na (ne)podepsan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/li>\n<\/ul>\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 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'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\/16055\">\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\/16055\">\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>Postup p\u0159i v\u00fdpo\u010dtu \u010dist\u00e9 odm\u011bny z DPP od 1.1.2025<\/h2>\n<p>Pro v\u00fdpo\u010det \u010dist\u00e9 odm\u011bny mus\u00edme zn\u00e1t prioritn\u011b p\u0159edpisy t\u00fdkaj\u00edc\u00ed se dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti (z\u00e1kon \u010d. 586\/1992 Sb., d\u00e1le jen \u201eZDP\u201c), z\u00e1kona o soci\u00e1ln\u00edm zabezpe\u010den\u00ed (z\u00e1kon \u010d. 589\/1992 Sb.) a z\u00e1kona o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed (z\u00e1kon \u010d. 48\/1997 Sb.).<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>DPP<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Prohl\u00e1\u0161en\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Da\u0148<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Soci\u00e1ln\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Zdravotn\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1 &#8211; 11 499 K\u010d<\/td>\n<td style=\"text-align: center;\">NE<\/td>\n<td style=\"text-align: center;\">SR\u00c1\u017dKOV\u00c1<\/td>\n<td style=\"text-align: center;\">NE<\/td>\n<td style=\"text-align: center;\">NE<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1 &#8211; 11 499 K\u010d<\/td>\n<td style=\"text-align: center;\">ANO<\/td>\n<td style=\"text-align: center;\">Z\u00c1LOHOV\u00c1<\/td>\n<td style=\"text-align: center;\">NE<\/td>\n<td style=\"text-align: center;\">NE<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">11 500 K\u010d a v\u00edce<\/td>\n<td style=\"text-align: center;\">ANO \/ NE<\/td>\n<td style=\"text-align: center;\">Z\u00c1LOHOV\u00c1<\/td>\n<td style=\"text-align: center;\">ANO<\/td>\n<td style=\"text-align: center;\">ANO<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"5\">Limit 11 500 K\u010d se posuzuje u ka\u017ed\u00e9ho zam\u011bstnavatele za ka\u017ed\u00fd m\u011bs\u00edc samostatn\u011b za v\u0161echny DPP!<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><u>Da\u0148 z\u00a0p\u0159\u00edjm\u016f:<\/u><\/strong><\/p>\n<p>Pro aplikaci spr\u00e1vn\u00e9ho typu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob je rozhoduj\u00edc\u00ed, zda poplatn\u00edk podepsal \u010di nepodepsal \u201eProhl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti\u201c, tzv. r\u016f\u017eov\u00fd pap\u00edr (d\u00e1le jen Prohl\u00e1\u0161en\u00ed k\u00a0dani). K\u00a0tomu lze pro rok 2025 vyu\u017e\u00edt doporu\u010den\u00fd tiskopis &#8211; vzor MFin 25 5457 vzor \u010d. 27. Ke sta\u017een\u00ed <a href=\"https:\/\/financnisprava.gov.cz\/assets\/cs\/prilohy\/dt-databaze-aktualnich-danovych-tiskopis\/5457_27_2AK.pdf\" target=\"_blank\" rel=\"noopener\">zde<\/a>.<\/p>\n<ul>\n<li>p\u0159\u00edjem z\u00a0DPP (p\u0159\u00edjmy DPP+DPP) od 1 \u2013 11 499 K\u010d = bez podepsan\u00e9ho Prohl\u00e1\u0161en\u00ed k\u00a0dani bude v\u00a0souladu s \u00a7 6 odst. 4 novelizovan\u00e9ho ZDP da\u0148 sr\u00e1\u017ekov\u00e1<\/li>\n<li>pokud poplatn\u00edk podep\u00ed\u0161e Prohl\u00e1\u0161en\u00ed k\u00a0dani, pak bez ohledu na v\u00fd\u0161i odm\u011bny bude da\u0148 z\u00e1lohov\u00e1<\/li>\n<\/ul>\n<p><strong><u>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/u><\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>p\u0159\u00edjem z\u00a0DPP (p\u0159\u00edjmy DPP+DPP) od 1 \u2013 11 499 K\u010d = zam\u011bstnavatel ne\u0159e\u0161\u00ed SP<\/li>\n<li>p\u0159\u00edjem z\u00a0DPP (p\u0159\u00edjmy DPP+DPP) od 11 500 K\u010d v\u010detn\u011b = zam\u011bstnavatel sr\u00e1\u017e\u00ed soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanci ve v\u00fd\u0161i 7,1 % z\u00a0jeho hrub\u00e9 odm\u011bny + zam\u011bstnavatel hrad\u00ed pojistn\u00e9 z\u00a0t\u00e9to odm\u011bny ze sv\u00fdch zdroj\u016f ve v\u00fd\u0161i 24,8 %<\/li>\n<\/ul>\n<p><strong><u>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/u><\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>p\u0159\u00edjem z\u00a0DPP (p\u0159\u00edjmy DPP+DPP) od 1 \u2013 11 499 K\u010d = zam\u011bstnavatel ne\u0159e\u0161\u00ed ZP<\/li>\n<li>p\u0159\u00edjem z\u00a0DPP (p\u0159\u00edjmy DPP+DPP) od 11 500 K\u010d v\u010detn\u011b = sr\u00e1\u017e\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanci ve v\u00fd\u0161i 4,5 % z\u00a0jeho hrub\u00e9 odm\u011bny + zam\u011bstnavatel hrad\u00ed pojistn\u00e9 z\u00a0t\u00e9to odm\u011bny ze sv\u00fdch zdroj\u016f ve v\u00fd\u0161i 9 %<\/li>\n<li>pokud vznikne \u00fa\u010dast na zdravotn\u00edm poji\u0161t\u011bn\u00ed, mus\u00ed nav\u00edc zam\u011bstnavatel zkoumat, zda nen\u00ed povinnost u brig\u00e1dn\u00edka zajistit odvod zdravotn\u00edho poji\u0161t\u011bn\u00ed do z\u00e1konn\u00e9ho minima. Pokud ano, sr\u00e1\u017e\u00ed se rozd\u00edl na pojistn\u00e9m zam\u011bstnanci (dohod\u00e1\u0159i) z\u00a0jeho \u010dist\u00e9 odm\u011bny.<\/li>\n<\/ul>\n<p>Pro rok 2025 \u010din\u00ed minim\u00e1ln\u00ed pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed 13,5 % z\u00a0minim\u00e1ln\u00ed mzdy, tedy 13,5 % * 20\u00a0800 K\u010d = 2\u00a0808 K\u010d.<\/p>\n<h2>P\u0159\u00edklady zdan\u011bn\u00ed dohod o proveden\u00ed pr\u00e1ce od 1.1.2025<\/h2>\n<h3>P\u0159\u00edklad: DPP u jednoho zam\u011bstnavatele &#8211; do limitu<\/h3>\n<p><strong><em>Pan \u010cern\u00fd pracuje v\u00a0roce 2025 u zam\u011bstnavatele ALFA s.r.o. M\u00e1 zde sjedn\u00e1nu pouze jednu DPP s\u00a0m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 11 000 K\u010d. Prohl\u00e1\u0161en\u00ed k\u00a0dani nepodepsal. <\/em><\/strong><\/p>\n<p><em>Pokud budou v\u00a0ka\u017ed\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci z\u00fa\u010dtov\u00e1ny odm\u011bny z\u00a0DPP do limitu (do \u010d\u00e1stky 11\u00a0499 K\u010d), bude se aplikovat da\u0148 sr\u00e1\u017ekov\u00e1 a nebudou hrazeny pojistn\u00e9 odvody, a to ani za zam\u011bstnance, ani za zam\u011bstnavatele. V\u00fdpo\u010det \u010dist\u00e9 odm\u011bny bude n\u00e1sleduj\u00edc\u00ed:<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong><em>Z\u00fa\u010dtovan\u00e1 m\u011bs\u00ed\u010dn\u00ed odm\u011bna 2025<\/em><\/strong><\/td>\n<td><strong><em>11 000 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: sr\u00e1\u017ekov\u00e1 da\u0148 15 % <\/em><\/td>\n<td><em>1 650 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: soci\u00e1ln\u00ed 7,1 % <\/em><\/td>\n<td><em>0 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: zdravotn\u00ed 4,5 %<\/em><\/td>\n<td><em>0 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><strong><em>Zam\u011bstnanec: \u010dist\u00e1 odm\u011bna<\/em><\/strong><\/td>\n<td><strong><em>9 350 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnavatel: odvody 33,8 %<\/em><\/td>\n<td><em>0 K\u010d<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>P\u0159\u00edklad: DPP u jednoho zam\u011bstnavatele &#8211; nad limit<\/h3>\n<p><strong><em>Pan Modr\u00fd pracuje v\u00a0roce 2025 u zam\u011bstnavatele BETA s.r.o. M\u00e1 zde sjedn\u00e1nu pouze jednu DPP s\u00a0m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 11 500 K\u010d. Prohl\u00e1\u0161en\u00ed k\u00a0dani nepodepsal. <\/em><\/strong><\/p>\n<p><em>Od \u010d\u00e1stky 11\u00a0500 K\u010d v\u010detn\u011b ji\u017e nen\u00ed rozhoduj\u00ed, zda pan Modr\u00fd podepsal \u010di nepodepsat Prohl\u00e1\u0161en\u00ed k\u00a0dani. Zam\u011bstnavatel bude z\u00a0t\u00e9to odm\u011bny sr\u00e1\u017eet da\u0148 z\u00e1lohovou. Od \u010d\u00e1stky 11\u00a0500 K\u010d v\u010detn\u011b ji\u017e mus\u00ed b\u00fdt tak\u00e9 hrazeny pojistn\u00e9 odvody, a to jak za zam\u011bstnance, tak za zam\u011bstnavatele. Celkov\u00e9 m\u011bs\u00ed\u010dn\u00ed n\u00e1klady zam\u011bstnavatele tak budou \u010dinit 15\u00a0387 K\u010d, a to d\u00edky jeho \u010d\u00e1sti pojistn\u00fdch odvod\u016f v\u00a0celkov\u00e9 v\u00fd\u0161i 33, 8 % z\u00a0hrub\u00e9 odm\u011bny 11\u00a0500 K\u010d. V\u00fdpo\u010det \u010dist\u00e9 odm\u011bny bude n\u00e1sleduj\u00edc\u00ed:<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong><em>Z\u00fa\u010dtovan\u00e1 m\u011bs\u00ed\u010dn\u00ed odm\u011bna 2025<\/em><\/strong><\/td>\n<td><strong><em>11 500 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: z\u00e1lohov\u00e1 da\u0148 15 % <\/em><\/td>\n<td><em>1 725 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: soci\u00e1ln\u00ed 7,1 % <\/em><\/td>\n<td><em>817 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: zdravotn\u00ed 4,5 %<\/em><\/td>\n<td><em>518 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><strong><em>Zam\u011bstnanec: \u010dist\u00e1 odm\u011bna<\/em><\/strong><\/td>\n<td><strong><em>8 440 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnavatel: odvody 33,8 %<\/em><\/td>\n<td><em>3 887 K\u010d<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>P\u0159\u00edklad: dv\u011b dohody DPP u jednoho zam\u011bstnavatele<\/h3>\n<p><strong><em>Pan\u00ed \u010cerven\u00e1 pracuje v\u00a0roce 2025 u zam\u011bstnavatele DELTA s.r.o. Zde m\u00e1 sjedn\u00e1ny dv\u011b dohody o proveden\u00ed pr\u00e1ce. Prvn\u00ed DPP na pomocn\u00e9 administrativn\u00ed pr\u00e1ce s\u00a0m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 8 000 K\u010d, druhou DPP na \u00faklid kancel\u00e1\u0159\u00ed s\u00a0m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 5\u00a0000 K\u010d. Prohl\u00e1\u0161en\u00ed nepodepsala. <\/em><\/strong><\/p>\n<p><em>Pro \u00fa\u010dely dan\u011b z\u00a0p\u0159\u00edjm\u016f i pro \u00fa\u010dely pojistn\u00fdch odvod\u016f je rozhoduj\u00edc\u00ed u ka\u017ed\u00e9ho zam\u011bstnavatele souhrnn\u00fd limit 11\u00a0500 K\u010d v\u00a0sou\u010dtu v\u0161ech dohod o proveden\u00ed pr\u00e1ce v\u00a0jednom kalend\u00e1\u0159n\u00edm m\u011bs\u00edci (pozor tak\u00e9, u DPP plat\u00ed pro mo\u017en\u00fd maxim\u00e1ln\u00ed po\u010det odpracovan\u00fdch hodin souhrnn\u00fd limit 300 hodin u jednoho zam\u011bstnavatele pro v\u0161echny DPP). Z\u00fa\u010dtovan\u00fd p\u0159\u00edjem z\u00a0obou dohod tak bude \u010dinit 13\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b. I kdy\u017e pan\u00ed \u010cerven\u00e1 nepodepsala Prohl\u00e1\u0161en\u00ed k\u00a0dani, bude vzhledem k\u00a0p\u0159ekro\u010den\u00ed z\u00e1konn\u00e9ho limitu sra\u017eena da\u0148 z\u00e1lohov\u00e1. Celkov\u00e9 m\u011bs\u00ed\u010dn\u00ed n\u00e1klady zam\u011bstnavatele tak budou \u010dinit 17 394 K\u010d. V\u00fdpo\u010det \u010dist\u00e9 odm\u011bny bude n\u00e1sleduj\u00edc\u00ed:<\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong><em>Z\u00fa\u010dtovan\u00e1 m\u011bs\u00ed\u010dn\u00ed odm\u011bna 2025<\/em><\/strong><\/td>\n<td><strong><em>13 000 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: z\u00e1lohov\u00e1 da\u0148 15 % <\/em><\/td>\n<td><em>1 950 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: soci\u00e1ln\u00ed 7,1 % <\/em><\/td>\n<td><em>923 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: zdravotn\u00ed 4,5 %<\/em><\/td>\n<td><em>585 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><strong><em>Zam\u011bstnanec: \u010dist\u00e1 odm\u011bna<\/em><\/strong><\/td>\n<td><strong><em>9 542 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnavatel: odvody 33,8 %<\/em><\/td>\n<td><em>4 394 K\u010d<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<h3>P\u0159\u00edklad: pracovn\u00ed pom\u011br a DPP u jednoho zam\u011bstnavatele<\/h3>\n<p><strong><em>Pan B\u00edl\u00fd pracuje v\u00a0roce 2025 u zam\u011bstnavatele GAMA s.r.o., kde pracuje na pln\u00fd \u00favazek jako \u00fa\u010detn\u00ed a vedle toho m\u00e1 sjedn\u00e1nu DPP s odm\u011bnou 5 000 K\u010d na p\u0159ekladatelskou \u010dinnost.<\/em><\/strong><\/p>\n<p><em>Pokud m\u00e1 pan B\u00edl\u00fd u sv\u00e9ho zam\u011bstnavatele podeps\u00e1no Prohl\u00e1\u0161en\u00ed k\u00a0dani na rok 2025, bude se na v\u0161echny p\u0159\u00edjmy dosa\u017een\u00e9 u tohoto pl\u00e1tce aplikovat da\u0148 z\u00e1lohov\u00e1. Odm\u011bnu z\u00a0dohody ve v\u00fd\u0161i 5\u00a0000 K\u010d p\u0159i\u010dte zam\u011bstnavatel k\u00a0m\u011bs\u00ed\u010dn\u00ed mzd\u011b zam\u011bstnance a podle pravidel z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f vypo\u010dte a odvede na F\u00da jednu z\u00e1lohovou da\u0148 (p\u0159ed\u010d\u00edsl\u00ed \u00fa\u010dtu 713). <\/em><\/p>\n<p><em>Pokud by pan B\u00edl\u00fd nepodepsal u zam\u011bstnavatele Prohl\u00e1\u0161en\u00ed k dani, proto\u017ee nemus\u00ed (nen\u00ed to jeho povinnost, je to volba), pak by p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy a odm\u011bny za jednotliv\u00e9 m\u011bs\u00edce vznikaly dva samostatn\u00e9 z\u00e1klady dan\u011b. Ze mzdy by zam\u011bstnavatel odvedl da\u0148 z\u00e1lohovou a z odm\u011bny z DPP (do limitu 11\u00a0499 K\u010d) da\u0148 sr\u00e1\u017ekovou. Z odm\u011bny ve v\u00fd\u0161i 5\u00a0000 K\u010d vypo\u010dte zam\u011bstnavatel sr\u00e1\u017ekovou da\u0148 ve v\u00fd\u0161i 750 K\u010d a odvede na F\u00da (p\u0159ed\u010d\u00edsl\u00ed \u00fa\u010dtu 7720). Z\u00a0odm\u011bny 5\u00a0000 K\u010d nebudou pojistn\u00e9 odvody.<\/em><\/p>\n<p>V syst\u00e9mu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a> tak\u00e9 lehce vypln\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Cel\u00fd proces zvl\u00e1dnete za p\u00e1r minut \u2013\u2060\u2060\u2060\u2060\u2060\u2060 program v\u00e1s navede a vypln\u00ed \u010d\u00e1st \u00fadaj\u016f za v\u00e1s. P\u0159\u00edmo z Money S3 tak\u00e9 po\u0161lete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozhodn\u00fd p\u0159\u00edjem pro DPP od 1.1.2025 Pro dohody o proveden\u00ed pr\u00e1ce (d\u00e1le jen \u201eDPP\u201d) je stanoven pr\u00e1vn\u00edmi p\u0159edpisy samostatn\u00fd limit, kter\u00fd rozhoduje o tom, jak\u00fd &#8230;<\/p>\n","protected":false},"author":10,"featured_media":16056,"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":[50,52,234,86,297],"class_list":["post-16055","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dan-z-prijmu-fyzickych-osob","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-osvc","tag-socialni-pojisteni","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16055","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=16055"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16055\/revisions"}],"predecessor-version":[{"id":16058,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16055\/revisions\/16058"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16056"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}