{"id":16055,"date":"2026-07-13T20:05:09","date_gmt":"2026-07-13T18:05:09","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=16055"},"modified":"2026-07-13T20:05:10","modified_gmt":"2026-07-13T18:05:10","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":"Jak se dan\u00ed odm\u011bny z dohody o proveden\u00ed pr\u00e1ce"},"content":{"rendered":"<h2>Rozhodn\u00fd p\u0159\u00edjem pro DPP<\/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.<\/p>\n<p>V roce 2025 byl zaveden pohybliv\u00fd rozhodn\u00fd p\u0159\u00edjem pro DPP, jeho\u017e v\u00fd\u0161e pro rok 2026 \u010din\u00ed <strong>12 000 K\u010d<\/strong>. Tato \u010d\u00e1stka p\u0159edstavuje limit, od kter\u00e9ho se nemus\u00ed z odm\u011bny odv\u00e1d\u011bt pojistn\u00e9, a to jak na soci\u00e1ln\u00ed, tak zdravotn\u00ed. Pokud p\u0159\u00edjem u jednoho zam\u011bstnavatele tuto hranici nedos\u00e1hne (tj. \u010din\u00ed maxim\u00e1ln\u011b 11 999 K\u010d), <strong>pojistn\u00e9 neplat\u00ed ani zam\u011bstnanec, ani zam\u011bstnavatel<\/strong>. Jakmile je dosa\u017eeno limitu 12 000 K\u010d a v\u00edce, pojistn\u00e9 se ji\u017e mus\u00ed hradit.<\/p>\n<h2>Zm\u011bna z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed<\/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 nejsou zam\u011bstn\u00e1n\u00edm mal\u00e9ho rozsahu.<\/p>\n<p><strong>S \u00fa\u010dinnost\u00ed od 1.1.2025 se zm\u011bnilo 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>Pr\u016fm\u011brn\u00e1 mzda<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>46\u00a0557 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>48 967 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 48 967 = 12 241,75 K\u010d po zaokrouhlen\u00ed = <strong>12 000 K\u010d<\/strong><\/li>\n<\/ul>\n<p><strong>Limit 12 000 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            }\n            else\n     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<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<\/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; 11 999 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; 11 999 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;\">12 000 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 12 000 K\u010d se posuzuje u ka\u017ed\u00e9ho zam\u011bstnavatele za ka\u017ed\u00fd m\u011bs\u00edc samostatn\u011b za v\u0161echny DPP!<\/p>\n<p>Od 1. 1. 2027 bude sr\u00e1\u017ekov\u00e1 da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti zru\u0161ena.<\/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 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 DPP (p\u0159\u00edjmy DPP+DPP) od 1 \u2013 11 999 K\u010d = bez podepsan\u00e9ho Prohl\u00e1\u0161en\u00ed k dani bude v souladu s \u00a7 6 odst. 4 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<li>od 1. 1. 2027 bude sr\u00e1\u017ekov\u00e1 da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti zru\u0161ena<\/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 11 999 K\u010d = zam\u011bstnavatel ne\u0159e\u0161\u00ed SP<\/li>\n<li>p\u0159\u00edjem z DPP (p\u0159\u00edjmy DPP+DPP) od 12 000 K\u010d v\u010detn\u011b = zam\u011bstnavatel sr\u00e1\u017e\u00ed soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanci (obvykle ve v\u00fd\u0161i 7,1 %) z jeho hrub\u00e9 odm\u011bny + zam\u011bstnavatel hrad\u00ed pojistn\u00e9 z t\u00e9to odm\u011bny ze sv\u00fdch zdroj\u016f (obvykle ve v\u00fd\u0161i 24,8 %)<\/li>\n<\/ul>\n<p>Zam\u011bstnanci se sr\u00e1\u017e\u00ed v roce 2026 pojistn\u00e9 na soci\u00e1ln\u00ed (d\u016fchodov\u00e9, nemocensk\u00e9) ve v\u00fd\u0161i:<\/p>\n<ul>\n<li>7,1 % z jejich vym\u011b\u0159ovac\u00edho z\u00e1kladu,<\/li>\n<li>naopak pracuj\u00edc\u00ed d\u016fchodci si mohou uplatnit slevu na pojistn\u00e9m, a to ve v\u00fd\u0161i 6,5 %, tak\u017ee se pak sr\u00e1\u017e\u00ed pouze 0,6 % z jejich vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/li>\n<\/ul>\n<p>Zam\u011bstnavatel\u00e9 v roce 2026 hrad\u00ed ze sv\u00e9ho na pojistn\u00e9 na soci\u00e1ln\u00ed (d\u016fchodov\u00e9, nemocensk\u00e9) z \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f v\u0161ech zam\u011bstnanc\u016f:<\/p>\n<ul>\n<li>24,8 % za \u201cnej\u010dast\u011bj\u0161\u00ed &#8211; klasick\u00e9\u201d zam\u011bstnance,<\/li>\n<li>27,8 % za zam\u011bstnance, kte\u0159\u00ed vykon\u00e1vaj\u00ed \u010dinnost v tzv. rizikov\u00e9m zam\u011bstn\u00e1n\u00ed,<\/li>\n<li>29,8 % za zam\u011bstnance, kte\u0159\u00ed vykon\u00e1vaj\u00ed \u010dinnost zdravotnick\u00e9ho z\u00e1chran\u00e1\u0159e nebo \u010dlena jednotky hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku,<\/li>\n<li>naopak, p\u0159i zam\u011bstn\u00e1v\u00e1n\u00ed vybran\u00fdch kategori\u00ed zam\u011bstnanc\u016f (obvykle na zkr\u00e1cen\u00e9 \u00favazky) si m\u016f\u017ee zam\u011bstnavatel zohlednit slevu ve v\u00fd\u0161i 5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu dan\u00e9ho zam\u011bstnance.<\/li>\n<\/ul>\n<p>Ve v\u00fdpo\u010dtech tedy budeme po\u010d\u00edtat obvyklou (z\u00e1kladn\u00ed) sazbu pojistn\u00e9ho ve v\u00fd\u0161i 24,8 %.<\/p>\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 11 999 K\u010d = zam\u011bstnavatel ne\u0159e\u0161\u00ed ZP<\/li>\n<li>p\u0159\u00edjem z\u00a0DPP (p\u0159\u00edjmy DPP + DPP) od 12 000 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 <strong>2026<\/strong> \u010din\u00ed minim\u00e1ln\u00ed pojistn\u00e9 na zdravotn\u00ed poji\u0161t\u011bn\u00ed 13,5 % z minim\u00e1ln\u00ed mzdy, tedy <strong>13,5 % * 22 400 K\u010d = 3 024 K\u010d<\/strong>.<\/p>\n<h2>P\u0159\u00edklady zdan\u011bn\u00ed dohod o proveden\u00ed pr\u00e1ce<\/h2>\n<h3>P\u0159\u00edklad: DPP u jednoho zam\u011bstnavatele &#8211; do limitu<\/h3>\n<p><strong><em>Pan \u010cern\u00fd pracuje u zam\u011bstnavatele ALFA s.r.o. M\u00e1 zde sjedn\u00e1nu pouze jednu DPP s\u00a0m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 11 999 K\u010d. Prohl\u00e1\u0161en\u00ed k\u00a0dani nepodepsal. <\/em><\/strong><\/p>\n<p><em>Pokud budou v ka\u017ed\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci z\u00fa\u010dtov\u00e1ny odm\u011bny z DPP do limitu (v roce 2026 do \u010d\u00e1stky 11 999 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<\/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<\/em><\/td>\n<td><em>0 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: zdravotn\u00ed<\/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<\/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 roce 2026 u zam\u011bstnavatele BETA s.r.o. M\u00e1 zde sjedn\u00e1nu pouze jednu DPP s m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 12 000 K\u010d. Prohl\u00e1\u0161en\u00ed k dani nepodepsal. <\/em><\/strong><\/p>\n<p><em>Od \u010d\u00e1stky 12 000 K\u010d v\u010detn\u011b ji\u017e nen\u00ed v roce 2026 rozhoduj\u00edc\u00ed, zda pan Modr\u00fd podepsal \u010di nepodepsat Prohl\u00e1\u0161en\u00ed k dani. Zam\u011bstnavatel bude z t\u00e9to odm\u011bny sr\u00e1\u017eet da\u0148 z\u00e1lohovou. Od \u010d\u00e1stky 12 000 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 16 256 K\u010d, a to d\u00edky jeho \u010d\u00e1sti pojistn\u00fdch odvod\u016f v celkov\u00e9 v\u00fd\u0161i 33, 8 % z hrub\u00e9 odm\u011bny 12 000 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<\/em><\/strong><\/td>\n<td><strong><em>12 000 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>1 800 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: soci\u00e1ln\u00ed (obvykle 7,1 %)<\/em><\/td>\n<td><em>852 K\u010d<\/em><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnanec: zdravotn\u00ed 4,5 %<\/em><\/td>\n<td><em>540 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>8 808 K\u010d<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td><em>Zam\u011bstnavatel: odvody 33,8 %<\/em><\/td>\n<td><em>4 056 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 roce 2026 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 m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 8 000 K\u010d, druhou DPP na \u00faklid kancel\u00e1\u0159\u00ed s m\u011bs\u00ed\u010dn\u00ed odm\u011bnou 5 000 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 12 000 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<\/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 (obvykle 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 (obvykle 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 jako \u00fa\u010detn\u00ed na pln\u00fd \u00favazek u zam\u011bstnavatele GAMA s.r.o., a vedle toho m\u00e1 sjednanou 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 dani na rok 2026, bude se na v\u0161echny p\u0159\u00edjmy dosa\u017een\u00e9 u tohoto pl\u00e1tce aplikovat da\u0148 z\u00e1lohov\u00e1. Odm\u011bnu z dohody ve v\u00fd\u0161i 5 000 K\u010d p\u0159i\u010dte zam\u011bstnavatel k m\u011bs\u00ed\u010dn\u00ed mzd\u011b zam\u011bstnance a podle pravidel z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f a 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\u00a0999 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><strong><em>Od roku 2027 bude z\u00e1lohov\u00e1 da\u0148 v r\u00e1mci z\u00e1visl\u00e9 \u010dinnosti zru\u0161ena a tud\u00ed\u017e od roku 2027 bude odv\u00e1d\u011bna jedna jedin\u00e1 z\u00e1loha na da\u0148.<\/em><\/strong><\/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 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 &#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":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16055\/revisions"}],"predecessor-version":[{"id":19065,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16055\/revisions\/19065"}],"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}]}}