{"id":18202,"date":"2025-12-04T07:00:00","date_gmt":"2025-12-04T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18202"},"modified":"2025-11-28T18:50:01","modified_gmt":"2025-11-28T17:50:01","slug":"jak-uctovat-dan-z-prijmu-ze-mzdy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-dan-z-prijmu-ze-mzdy\/","title":{"rendered":"Jak \u00fa\u010dtovat da\u0148 z\u00a0p\u0159\u00edjm\u016f ze mzdy"},"content":{"rendered":"<p>V\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed dan\u011b ze mzdy se pro\u00fa\u010dtuje sn\u00ed\u017een\u00ed dluhu v\u016f\u010di zam\u011bstnanci na vrub \u00fa\u010dtu 331 \u2013 Zam\u011bstnanci se souvzta\u017en\u00fdm \u00fa\u010dtov\u00e1n\u00edm ve prosp\u011bch \u00fa\u010dtu 342 \u2013 Ostatn\u00ed p\u0159\u00edm\u00e9 dan\u011b, kter\u00fd se pou\u017e\u00edv\u00e1 v\u00a0p\u0159\u00edpad\u011b, kdy pl\u00e1tce dan\u011b odv\u00e1d\u00ed da\u0148 za poplatn\u00edka dan\u011b. V\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed odm\u011bn spole\u010dn\u00edk\u016fm by se nam\u00edsto \u00fa\u010dtu 331 \u2013 Zam\u011bstnanci pou\u017eil \u00fa\u010det 366 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti, v\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed odm\u011bn \u010dlen\u016fm org\u00e1n\u016f pr\u00e1vnick\u00e9 osoby zpravidla \u00fa\u010det 379 \u2013 Jin\u00e9 z\u00e1vazky.<\/p>\n<p>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed dan\u011b ze mzdy<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Text<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>P\u0159edpis hrub\u00e9 mzdy<\/p>\n<\/td>\n<td>\n<p>100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>521<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Sr\u00e1\u017eka dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/p>\n<\/td>\n<td>\n<p>15.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>342<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\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\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed dan\u011b ze mzdy se pro\u00fa\u010dtuje sn\u00ed\u017een\u00ed dluhu v\u016f\u010di zam\u011bstnanci na vrub \u00fa\u010dtu 331 \u2013 Zam\u011bstnanci se souvzta\u017en\u00fdm \u00fa\u010dtov\u00e1n\u00edm ve prosp\u011bch \u00fa\u010dtu 342 \u2013 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18203,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[362],"class_list":["post-18202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18202","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18202"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18202\/revisions"}],"predecessor-version":[{"id":18204,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18202\/revisions\/18204"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18203"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}