{"id":1722,"date":"2026-02-13T18:53:50","date_gmt":"2026-02-13T17:53:50","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/penzijni-pripojisteni-roce-2020-dosahnete-statni-prispevek-slevu-dani\/"},"modified":"2026-02-13T18:55:59","modified_gmt":"2026-02-13T17:55:59","slug":"penzijni-pripojisteni-kdy-dosahnete-na-statni-prispevek-a-slevu-na-dani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/penzijni-pripojisteni-kdy-dosahnete-na-statni-prispevek-a-slevu-na-dani\/","title":{"rendered":"Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed v roce 2026: kdy dos\u00e1hnete na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek a slevu na dani &#8211; praktick\u00e9 v\u00fdpo\u010dty"},"content":{"rendered":"<p>D\u016fchodov\u00fd syst\u00e9m \u010cR dnes stoj\u00ed na dvou pil\u00ed\u0159\u00edch. Do prvn\u00edho pat\u0159\u00ed klasick\u00e9 d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed spravovan\u00e9 st\u00e1tem, kter\u00e9 je financov\u00e1no\u00a0<strong>ze soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed<\/strong>. Dal\u0161\u00ed (p\u016fvodn\u011b t\u0159et\u00ed) pil\u00ed\u0159 tvo\u0159\u00ed dobrovoln\u00e9 <strong>produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/strong>, mezi kter\u00e9 pat\u0159\u00ed penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed a dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed spravovan\u00e9 penzijn\u00edmi spole\u010dnostmi. Druh\u00fd pil\u00ed\u0159 (soukrom\u00e9 d\u016fchodov\u00e9 spo\u0159en\u00ed) byl v \u010cesk\u00e9 republice zru\u0161en v roce 2016.<\/p>\n<h2>Transformovan\u00fd fond<\/h2>\n<p>Pokud jste si sjednali penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed do 30. 11. 2012, byly va\u0161e pen\u00edze p\u0159evedeny do tzv. <strong>transformovan\u00e9ho fondu<\/strong>. Tento fond zachov\u00e1v\u00e1 v\u011bt\u0161inu podm\u00ednek, za kter\u00fdch jste p\u016fvodn\u011b podepsali smlouvu, a to i po <a href=\"https:\/\/money.cz\/novinky-a-tipy\/nezarazene\/duchodova-reforma\/\">d\u016fchodov\u00e9 reform\u011b<\/a>\u00a0z roku 2013.<\/p>\n<p>Transformovan\u00fd fond zachov\u00e1v\u00e1:<\/p>\n<ul>\n<li>garanci n\u00e1vratnosti vlo\u017een\u00fdch prost\u0159edk\u016f,<\/li>\n<li>n\u00e1rok na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek,<\/li>\n<li>da\u0148ov\u00e9 v\u00fdhody,<\/li>\n<li>a mo\u017enost p\u0159\u00edsp\u011bvk\u016f od zam\u011bstnavatele.<\/li>\n<\/ul>\n<p>Vyb\u00edrat naspo\u0159en\u00e9 pen\u00edze pak m\u016f\u017eete <strong>podle sjednan\u00fdch podm\u00ednek ve smlouv\u011b <\/strong>s penzijn\u00ed spole\u010dnost\u00ed, a to zejm\u00e9na formou:<\/p>\n<ul>\n<li><strong>odbytn\u00e9ho<\/strong> (p\u0159ed\u010dasn\u00fd v\u00fdb\u011br bez st\u00e1tn\u00edch p\u0159\u00edsp\u011bvk\u016f, v\u011bt\u0161inou nejd\u0159\u00edve po 12 m\u011bs\u00edc\u00edch od sjedn\u00e1n\u00ed smlouvy),<\/li>\n<li><strong>v\u00fdsluhov\u00e9 penze<\/strong> (po 15 letech spo\u0159en\u00ed, pokud jste tak sjednali ve smlouv\u011b),<\/li>\n<li><strong>starobn\u00ed penze<\/strong> (obvykle minim\u00e1ln\u011b od 60 let v\u011bku a po spln\u011bn\u00ed minim\u00e1ln\u00ed doby spo\u0159en\u00ed),<\/li>\n<li><strong>invalidn\u00ed penze<\/strong> (po p\u0159izn\u00e1n\u00ed invalidn\u00edho d\u016fchodu pro 3. stupe\u0148 invalidity)<\/li>\n<li><strong>poz\u016fstalostn\u00ed penze<\/strong> (v\u00fdplata opr\u00e1vn\u011bn\u00e9 osob\u011b v p\u0159\u00edpad\u011b \u00famrt\u00ed \u00fa\u010dastn\u00edka za podm\u00ednek sjednan\u00fdch ve smlouv\u011b)<\/li>\n<li>nebo formou <strong>jednor\u00e1zov\u00e9 v\u00fdplaty<\/strong> \u00faspor (p\u0159i n\u00e1roku na invalidn\u00ed, v\u00fdsluhovou \u010di starobn\u00ed penzi).<\/li>\n<\/ul>\n<h2>Jak se dan\u00ed v\u00fdplata penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed<\/h2>\n<p>P\u0159i v\u00fdplat\u011b penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed se va\u0161e vlastn\u00ed Va\u0161e p\u0159\u00edsp\u011bvky ani st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky\u00a0<strong>nedan\u00ed<\/strong>. U n\u011bkter\u00fdch typ\u016f v\u00fdplat se ale dan\u00ed 15% sr\u00e1\u017ekovou dan\u00ed p\u0159\u00edsp\u011bvky od zam\u011bstnavatele nebo v\u00fdnosy z investov\u00e1n\u00ed.\u00a0<\/p>\n<p>U jednor\u00e1zov\u00fdch v\u00fdplat zpravidla odv\u00e1d\u00ed da\u0148 p\u0159\u00edmo penzijn\u00ed spole\u010dnost jako pl\u00e1tce dan\u011b. U pravideln\u011b vypl\u00e1cen\u00fdch penz\u00ed m\u016f\u017ee b\u00fdt zdan\u011bn\u00ed odli\u0161n\u00e9 \u2013 nap\u0159\u00edklad penze vypl\u00e1cen\u00e9 po dobu del\u0161\u00ed ne\u017e 10 let b\u00fdvaj\u00ed od dan\u011b osvobozeny. Pokud v\u0161ak smlouvu ukon\u010d\u00edte p\u0159ed\u010dasn\u011b a vyberete si odbytn\u00e9, m\u016f\u017ee v\u00e1m vzniknout povinnost \u201edodanit\u201c d\u0159\u00edve uplatn\u011bn\u00e9 da\u0148ov\u00e9 odpo\u010dty.<\/p>\n<p>Konkr\u00e9tn\u00ed da\u0148ov\u00fd re\u017eim v\u017edy z\u00e1vis\u00ed na zp\u016fsobu v\u00fdplaty a na podm\u00ednk\u00e1ch sjednan\u00fdch ve smlouv\u011b s penzijn\u00ed spole\u010dnost\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Druh v\u00fdplaty<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>P\u0159\u00edsp\u011bvky\u00a0<\/strong><strong>\u00fa\u010dastn\u00edka<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>P\u0159\u00edsp\u011bvky\u00a0<\/strong><strong>zam\u011bstnavatele<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>St\u00e1tn\u00ed p\u0159\u00edsp\u011bvky<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fdnosy<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Starobn\u00ed penze na ur\u010denou dobu s\u00a0<\/strong><strong>vymezenou dobou pob\u00edr\u00e1n\u00ed minim\u00e1ln\u011b 10 let<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Starobn\u00ed penze na ur\u010denou dobu s\u00a0<\/strong><strong>vymezenou dobou pob\u00edr\u00e1n\u00ed krat\u0161\u00ed ne\u017e 10 let (minim\u00e1ln\u011b 2 roky)<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\"><strong>15 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>V\u00fdsluhov\u00e1 penze na ur\u010denou dobu s\u00a0<\/strong><strong>vymezenou dobou pob\u00edr\u00e1n\u00ed minim\u00e1ln\u011b 10 let<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<\/tr>\n<tr>\n<td><strong>V\u00fdsluhov\u00e1 penze na ur\u010denou dobu s\u00a0<\/strong><strong>vymezenou dobou pob\u00edr\u00e1n\u00ed krat\u0161\u00ed ne\u017e 10 let (minim\u00e1ln\u011b 2 roky)<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\"><strong>15 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Invalidn\u00ed penze na ur\u010denou dobu<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Poz\u016fstalostn\u00ed penze na ur\u010denou dobu s vymezenou dobou pob\u00edr\u00e1n\u00ed minim\u00e1ln\u011b 10 let <\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Poz\u016fstalostn\u00ed penze na ur\u010denou dobu s vymezenou dobou pob\u00edr\u00e1n\u00ed krat\u0161\u00ed ne\u017e 10 let (minim\u00e1ln\u011b 2 roky) <\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">15 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Do\u017eivotn\u00ed penze<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Jednor\u00e1zov\u00e9 vyrovn\u00e1n\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\"><strong>15 %<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\"><strong>15 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Odbytn\u00e9<\/strong><\/td>\n<td style=\"text-align: center;\">0 %<\/td>\n<td style=\"text-align: center;\"><strong>15 %<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>vrac\u00ed se st\u00e1tu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>15 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak se dotkla d\u016fchodov\u00e1 reforma penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed<\/h2>\n<p>D\u016fchodov\u00e1 reforma z ledna roku 2013 <strong>zakonzervovala uzav\u00edr\u00e1n\u00ed smluv penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed<\/strong>. To bylo v r\u00e1mci t\u0159et\u00edho pil\u00ed\u0159e nahrazeno <strong>dopl\u0148kov\u00fdm penzijn\u00edm spo\u0159en\u00edm<\/strong>, kter\u00e9 funguje prost\u0159ednictv\u00edm tzv. \u00fa\u010dastnick\u00fdch fond\u016f.<\/p>\n<p>D\u016fle\u017eit\u00fdm rozd\u00edlem mezi penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00edm a dopl\u0148kov\u00fdm penzijn\u00edm spo\u0159en\u00edm je to, \u017ee:<\/p>\n<ul>\n<li>p\u0159ipoji\u0161t\u011bn\u00ed <strong>garantuje nez\u00e1porn\u00e9 nomin\u00e1ln\u00ed zhodnocen\u00ed<\/strong> v ka\u017ed\u00e9m kalend\u00e1\u0159n\u00edm roce a jeho investi\u010dn\u00ed strategie je povinn\u011b konzervativn\u00ed,<\/li>\n<li>u \u00fa\u010dastnick\u00fdch fond\u016f si <strong>vyb\u00edr\u00e1te mezi konzervativn\u00ed, dynamickou nebo kombinovanou<\/strong> ac\u00ed t\u011bchto <strong>strategi\u00ed <\/strong>\u2013 d. D\u00edky tomu dos\u00e1hnete i na vy\u0161\u0161\u00ed v\u00fdnosy.<\/li>\n<\/ul>\n<p>Pokud byste cht\u011bli p\u0159ej\u00edt z penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed na dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed, m\u016f\u017eete. <strong>A bez poplatk\u016f<\/strong>. Dokonce nep\u0159ijdete ani o st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky a p\u0159\u00edsp\u011bvky zam\u011bstnavatele.<\/p>\n<h2>P\u0159\u00edsp\u011bvek na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed od st\u00e1tu v roce 2026<\/h2>\n<p>Od 1. 7. 2024 za\u010daly\u00a0platit zm\u011bny, kter\u00fdmi cht\u011bl st\u00e1t\u00a0<strong>motivovat lidi spo\u0159it na d\u016fchod v\u00edc<\/strong> ne\u017e doposud. V\u00fdpo\u010det st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku je od t\u00e9 doby jednodu\u0161\u0161\u00ed a v\u00fdhodn\u011bj\u0161\u00ed zejm\u00e9na pro ty, kte\u0159\u00ed si spo\u0159\u00ed vy\u0161\u0161\u00ed \u010d\u00e1stky.<\/p>\n<p>St\u00e1tn\u00ed p\u0159\u00edsp\u011bvek na penzijn\u00ed spo\u0159en\u00ed je\u00a0v\u017edy <strong>20 % z vlo\u017een\u00e9 \u010d\u00e1stky<\/strong>. Minim\u00e1ln\u00ed \u010d\u00e1stka, kterou mus\u00edte m\u011bs\u00ed\u010dn\u011b spo\u0159it pro n\u00e1rok na st\u00e1tn\u00ed podporu, je nyn\u00ed 500 K\u010d (m\u00edsto p\u016fvodn\u00edch 300 K\u010d).<\/p>\n<p><strong>Maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/strong>\u00a0je\u00a0340 K\u010d. Dos\u00e1hnete na n\u011bj, pokud m\u011bs\u00ed\u010dn\u011b spo\u0159\u00edte alespo\u0148 1 700 K\u010d.<\/p>\n<h3>Srovn\u00e1n\u00ed v\u00fd\u0161e st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku p\u0159ed reformou (2023) a po reform\u011b (od roku 2024 \u2013 platn\u00e9 i pro rok 2026)<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>M\u011bs\u00ed\u010dn\u00ed vklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fd\u0161e st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku v roce 2023 v K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>V\u00fd\u0161e st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku od 2024 v K\u010d (plat\u00ed i pro 2026)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>M\u00e9n\u011b ne\u017e 300 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>300 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">90 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>400 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">110 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>500 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">130 K\u010d<\/td>\n<td style=\"text-align: center;\">100 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>600 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">150 K\u010d<\/td>\n<td style=\"text-align: center;\">120 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>700 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">170 K\u010d<\/td>\n<td style=\"text-align: center;\">140 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>800 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">190 K\u010d<\/td>\n<td style=\"text-align: center;\">160 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>900 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">210 K\u010d<\/td>\n<td style=\"text-align: center;\">180 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1000 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">200 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1100 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">220 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1200 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">240 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1300 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">260 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1400 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">280 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1500 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">300 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1600 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">320 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>1700 K\u010d a v\u00edce<\/strong><\/td>\n<td style=\"text-align: center;\">230 K\u010d<\/td>\n<td style=\"text-align: center;\">340 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Penzijn\u00ed spole\u010dnost va\u0161e pen\u00edze investuje do r\u016fzn\u00fdch typ\u016f pod\u00edlov\u00fdch fond\u016f. Od toho, jak se investic\u00edm da\u0159\u00ed, se odv\u00edj\u00ed celkov\u00e9 ro\u010dn\u00ed zhodnocen\u00ed. U penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed tedy nen\u00ed \u017e\u00e1dn\u00fd p\u0159edem vyhl\u00e1\u0161en\u00fd \u00farok, jako to t\u0159eba b\u00fdv\u00e1 u spo\u0159ic\u00edho \u00fa\u010dtu.<\/p>\n<h2>Dal\u0161\u00ed zm\u011bny v penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00ed<\/h2>\n<p>Od 1. 7. 2024\u00a0maj\u00ed na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek\u00a0n\u00e1rok pouze st\u0159adatel\u00e9, kte\u0159\u00ed nemaj\u00ed p\u0159iznan\u00fd starobn\u00ed d\u016fchod. Jakmile za\u010dnete starobn\u00ed d\u016fchod pob\u00edrat, n\u00e1rok na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky zanik\u00e1.<\/p>\n<h2>Podm\u00ednky pro z\u00edsk\u00e1n\u00ed st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku v roce 2026<\/h2>\n<p>Pro z\u00edsk\u00e1n\u00ed st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku mus\u00edte:<\/p>\n<ul>\n<li>b\u00fdt fyzick\u00e1 osoba star\u0161\u00ed 18 let, kter\u00e9 nebyl p\u0159izn\u00e1n starobn\u00ed d\u016fchod,<\/li>\n<li>b\u00fdt ob\u010danem \u010cR nebo jin\u00e9ho st\u00e1tu s trval\u00fdm pobytem na \u00fazem\u00ed \u010cR a p\u0159id\u011blen\u00fdm rodn\u00fdm \u010d\u00edslem,<\/li>\n<li>p\u0159isp\u00edvat na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed nebo dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed <strong>nejm\u00e9n\u011b 500 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/li>\n<\/ul>\n<h3>P\u0159isp\u00edvaj\u00ed i zam\u011bstnavatel\u00e9, pro zam\u011bstnance s rizikovou prac\u00ed povinn\u011b<\/h3>\n<p>V\u00fd\u0161e p\u0159\u00edsp\u011bvku k penzijn\u00edmu p\u0159ipoji\u0161t\u011bn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/prispevky-zamestnavatele-na-penzijni-pripojisteni-se-statnim-prispevkem-soukrome-zivotni-pojisteni-od-1-1-2008\/\">z\u00e1vis\u00ed na ka\u017ed\u00e9m zam\u011bstnavateli<\/a>. St\u00e1t v\u00fd\u0161i p\u0159\u00edsp\u011bvku obecn\u011b nijak nereguluje. Od roku 2026 v\u0161ak plat\u00ed v\u00fdjimka: zam\u011bstnavatel\u00e9 maj\u00ed <strong>povinnost p\u0159isp\u00edvat <\/strong>na spo\u0159en\u00ed na st\u00e1\u0159\u00ed zam\u011bstnanc\u016fm vykon\u00e1vaj\u00edc\u00edm <strong>rizikovou pr\u00e1ci ve 3. kategorii podle vybran\u00fdch faktor\u016f<\/strong>.<\/p>\n<p>Spadaj\u00ed sem nap\u0159\u00edklad pracovn\u00edci v hut\u00edch a sl\u00e9v\u00e1rn\u00e1ch, stava\u0159i pracuj\u00edc\u00ed ve v\u00fd\u0161k\u00e1ch, zdravotn\u00edci na infek\u010dn\u00edch odd\u011blen\u00edch nebo zem\u011bd\u011blci pracuj\u00edc\u00ed s chemick\u00fdmi post\u0159iky. V\u017edy z\u00e1le\u017e\u00ed na konkr\u00e9tn\u00edch pracovn\u00edch podm\u00ednk\u00e1ch.<\/p>\n<p>T\u011bmto zam\u011bstnanc\u016fm mus\u00ed zam\u011bstnavatel p\u0159isp\u00edvat minim\u00e1ln\u011b <strong>4 % z jejich vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong>, a to za ka\u017ed\u00fd m\u011bs\u00edc, ve kter\u00e9m odpracuj\u00ed alespo\u0148 t\u0159i sm\u011bny v rizikov\u00e9m prost\u0159ed\u00ed.<\/p>\n<p>Do v\u00fd\u0161e 50 000 K\u010d ro\u010dn\u011b <strong>nepodl\u00e9haj\u00ed<\/strong><strong> p\u0159\u00edsp\u011bvky zam\u011bstnavatele <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/delat-kdyz-podcenili-platby-socialni-zdravotni-pojisteni-penale-pokuty-se-nebezpecne-prodrazi\/\">platb\u00e1m soci\u00e1ln\u00edho ani zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/a> a jsou osvobozeny od dan\u011b z p\u0159\u00edjm\u016f na stran\u011b zam\u011bstnance. Pro zam\u011bstnavatele jsou nav\u00edc tyto p\u0159\u00edsp\u011bvky da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem, a to bez limitu.<\/p>\n<p>K p\u0159\u00edsp\u011bvku zam\u011bstnavatele u\u017e ale nedostanete nav\u00edc st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek \u2013 ten se po\u010d\u00edt\u00e1 pouze z vlastn\u00edch vklad\u016f \u00fa\u010dastn\u00edka.<\/p>\n<h2>Da\u0148ov\u00e9 v\u00fdhody penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed v roce 2026<\/h2>\n<p>Placen\u00ed penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed st\u00e1t podporuje formou da\u0148ov\u00e9ho odpo\u010dtu. Pokud vlo\u017e\u00edte do p\u0159ipoji\u0161t\u011bn\u00ed ka\u017ed\u00fd m\u011bs\u00edc v\u00edce ne\u017e 1 700 K\u010d, pak se v\u00e1m v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed mezd nebo v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/a> <strong>sn\u00ed\u017e\u00ed da\u0148ov\u00fd z\u00e1klad <\/strong>o dvan\u00e1ctin\u00e1sobek \u010d\u00e1stky, kterou jste zaplatili nad tuto hranici.<\/p>\n<p>Maxim\u00e1ln\u011b si m\u016f\u017eete ode\u010d\u00edst a\u017e 48 000 K\u010d (tento limit plat\u00ed dohromady pro v\u00edce da\u0148ov\u011b podporovan\u00fdch produkt\u016f, jako je penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed nebo dlouhodob\u00fd investi\u010dn\u00ed produkt). D\u00edky tomu uspo\u0159\u00edte na dani 7 200 K\u010d.<\/p>\n<h3>V\u00fd\u0161e da\u0148ov\u00e9 \u00faspory vs. nej\u010dast\u011bji spo\u0159en\u00e9 \u010d\u00e1stky<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>M\u011bs\u00ed\u010dn\u00ed vklad<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Da\u0148ov\u00e1 \u00faspora<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>1 700 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<td style=\"text-align: center;\">0 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>2 000 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">3 600 K\u010d<\/td>\n<td style=\"text-align: center;\">540 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>3 000 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">15 600 K\u010d<\/td>\n<td style=\"text-align: center;\">2 340 K\u010d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>5 700 K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">48 000 K\u010d<\/td>\n<td style=\"text-align: center;\">7 200 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Vklady do penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed, kter\u00e9 se v roce 2026 vyplat\u00ed<\/h2>\n<p>Nejvy\u0161\u0161\u00ed da\u0148ovou \u00fasporu a st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek z\u00edsk\u00e1te p\u0159i m\u011bs\u00ed\u010dn\u00edm<strong> vkladu ve v\u00fd\u0161i 5 700 K\u010d<\/strong>. Nav\u00edc dostanete p\u0159\u00edsp\u011bvek od st\u00e1tu 340 K\u010d za ka\u017ed\u00fd p\u0159ipoji\u0161t\u011bn\u00fd m\u011bs\u00edc a ro\u010dn\u011b na dan\u00edch uspo\u0159\u00edte 7 200 K\u010d. Pokud se v\u00e1m sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu p\u0159\u00edli\u0161 nevyplat\u00ed, <strong>sta\u010d\u00ed ka\u017ed\u00fd m\u011bs\u00edc pos\u00edlat 1 700 K\u010d <\/strong>a od st\u00e1tu dostanete i tak maxim\u00e1ln\u00ed p\u0159\u00edsp\u011bvek 340 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n<figure id=\"attachment_10746\" aria-describedby=\"caption-attachment-10746\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10746\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867.jpg\" alt=\"\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-pixabay-128867-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-10746\" class=\"wp-caption-text\">Pokud m\u00e1te v\u00e1s tla\u010d\u00ed nedostatek financ\u00ed, penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed si sp\u00ed\u0161e odlo\u017ete, nebo p\u0159eru\u0161te, ne\u017e abyste smlouvu radik\u00e1ln\u011b vypov\u00eddali.<\/figcaption><\/figure>\n<h2>V\u00fdpov\u011b\u010f, odlo\u017een\u00ed a p\u0159eru\u0161en\u00ed penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed<\/h2>\n<p>Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed m\u016f\u017eete vypov\u011bd\u011bt\u00a0<strong>kdykoliv p\u00edsemn\u011b<\/strong>. V\u00fdpov\u011bdn\u00ed lh\u016fta trv\u00e1 2 m\u011bs\u00edce a za\u010d\u00edn\u00e1 b\u011b\u017eet od prvn\u00edho dne m\u011bs\u00edce, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, kdy va\u0161e v\u00fdpov\u011b\u010f dorazila do penzijn\u00ed spole\u010dnosti.<\/p>\n<p>Abyste z\u00edskali sv\u00e9 vklady zp\u011bt (m\u011bli n\u00e1rok na vyplacen\u00ed pen\u011bz formou odbytn\u00e9ho), mus\u00edte m\u00edt <strong>zaplaceno alespo\u0148 12 p\u0159\u00edsp\u011bvkov\u00fdch m\u011bs\u00edc\u016f<\/strong>.\u00a0V takov\u00e9m p\u0159\u00edpad\u011b obdr\u017e\u00edte sv\u00e9 <strong>vlastn\u00ed vklady v pln\u00e9 v\u00fd\u0161i<\/strong>, d\u00e1le p\u0159\u00edsp\u011bvky zam\u011bstnavatele a pod\u00edly na v\u00fdnosech \u2013 z oboj\u00edho je v\u0161ak sra\u017eena 15% da\u0148. St\u00e1tn\u00ed p\u0159\u00edsp\u011bvky se p\u0159i v\u00fdplat\u011b odbytn\u00e9ho nevypl\u00e1cej\u00ed \u2013 vrac\u00ed se Ministerstvu financ\u00ed.<\/p>\n<p>Pokud\u00a0se m\u00edsto jednor\u00e1zov\u00e9ho\u00a0vyplacen\u00ed sumy rozhodnete pro formu do\u017eivotn\u00ed penze, zdan\u011bn\u00ed se u v\u00fdnos\u016f i p\u0159\u00edsp\u011bvk\u016f od zam\u011bstnavatele vyhnete.<\/p>\n<p>Vypov\u00edte-li smlouvu d\u0159\u00edve ne\u017e po 12 p\u0159\u00edsp\u011bvkov\u00fdch m\u011bs\u00edc\u00edch, na \u201eodbytn\u00e9\u201c nem\u00e1te v\u016fbec n\u00e1rok a o v\u0161echny pen\u00edze p\u0159ijdete.<\/p>\n<h3>Kdy\u017e zrovna nem\u00e1te pen\u00edze, rad\u011bji volte p\u0159eru\u0161en\u00ed \u010di odklad<\/h3>\n<p>Podm\u00ednky p\u0159eru\u0161en\u00ed \u010di odkladu se u r\u016fzn\u00fdch penzijn\u00edch spole\u010dnost\u00ed li\u0161\u00ed.\u00a0Ob\u011b mo\u017enosti se hod\u00ed,<strong> kdy\u017e <\/strong><strong>zrovna <\/strong><strong>nem\u00e1te dostatek financ\u00ed <\/strong>a nechcete sv\u00e9 penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed zru\u0161it. Typicky p\u0159i ztr\u00e1t\u011b zam\u011bstn\u00e1n\u00ed, \u010di na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zivnostnik-s-manzelkou-na-materske-dovolene-z-pohledu-dane-z-prijmu\/\">mate\u0159sk\u00e9 dovolen\u00e9<\/a>.<\/p>\n<p><strong>P\u0159eru\u0161en\u00ed <\/strong>je pot\u0159eba penzijn\u00ed spole\u010dnosti ozn\u00e1mit p\u00edsemn\u011b nebo osobn\u011b.\u00a0V ozn\u00e1men\u00ed uve\u010fte\u00a0obdob\u00ed, po kter\u00e9 p\u0159ipoji\u0161t\u011bn\u00ed nebudete platit.<\/p>\n<p>P\u0159i p\u0159eru\u0161en\u00ed penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed plat\u00ed, \u017ee:<\/p>\n<ul>\n<li>nem\u00e1te n\u00e1rok na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky,<\/li>\n<li>obdob\u00ed se v\u00e1m <strong>nezapo\u010d\u00edt\u00e1 do <\/strong><strong>minim\u00e1ln\u00ed doby spo\u0159en\u00ed<\/strong>, kter\u00e1 je nutn\u00e1 pro v\u00fdplatu penze z penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed,<\/li>\n<li>prost\u0159edky z\u016fst\u00e1vaj\u00ed investovan\u00e9 a nad\u00e1le se zhodnocuj\u00ed, tak\u017ee m\u00e1te n\u00e1rok na v\u00fdnosy z penzijn\u00edho fondu.<\/li>\n<\/ul>\n<p><strong>Odklad <\/strong>je druhou variantou, jak se <strong>p\u0159echodn\u011b vyhnete <\/strong><strong>platb\u00e1m\u00a0penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed. Postup je obdobn\u00fd jako p\u0159i ozn\u00e1men\u00ed p\u0159eru\u0161en\u00ed \u2013 doru\u010dte jej p\u00edsemn\u011b nebo osobn\u011b penzijn\u00ed spole\u010dnosti.<\/strong><\/p>\n<p>Podm\u00ednky odkladu se v\u0161ak mohou u jednotliv\u00fdch penzijn\u00edch spole\u010dnost\u00ed li\u0161it. U n\u011bkter\u00fdch smluv je odklad pouze do\u010dasn\u00fdm pozastaven\u00edm plateb bez nutnosti zp\u011btn\u00e9ho doplacen\u00ed, u jin\u00fdch m\u016f\u017ee spole\u010dnost po\u017eadovat, aby byly neuhrazen\u00e9 p\u0159\u00edsp\u011bvky po skon\u010den\u00ed odkladu zp\u011btn\u011b doplaceny. V\u017edy si proto ov\u011b\u0159te konkr\u00e9tn\u00ed podm\u00ednky ve sv\u00e9 smlouv\u011b.<\/p>\n<p>P\u0159i odkladu penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed plat\u00ed, \u017ee:<\/p>\n<ul>\n<li>nem\u00e1te n\u00e1rok na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky,<\/li>\n<li>prost\u0159edky z\u016fst\u00e1vaj\u00ed investovan\u00e9 a nad\u00e1le se zhodnocuj\u00ed, tak\u017ee m\u00e1te n\u00e1rok na v\u00fdnosy z penzijn\u00edho fondu,<\/li>\n<li>zapo\u010d\u00edt\u00e1n\u00ed doby odkladu do celkov\u00e9 doby spo\u0159en\u00ed se m\u016f\u017ee li\u0161it podle podm\u00ednek konkr\u00e9tn\u00ed penzijn\u00ed spole\u010dnosti.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u016fchodov\u00fd syst\u00e9m \u010cR dnes stoj\u00ed na dvou pil\u00ed\u0159\u00edch. Do prvn\u00edho pat\u0159\u00ed klasick\u00e9 d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed spravovan\u00e9 st\u00e1tem, kter\u00e9 je financov\u00e1no\u00a0ze soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed. Dal\u0161\u00ed (p\u016fvodn\u011b t\u0159et\u00ed) pil\u00ed\u0159 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1724,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,146,56],"class_list":["post-1722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-polozky-odcitatelne-od-zakladu-dane","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1722","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1722"}],"version-history":[{"count":28,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1722\/revisions"}],"predecessor-version":[{"id":18609,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1722\/revisions\/18609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1724"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}