{"id":18388,"date":"2026-01-13T07:00:00","date_gmt":"2026-01-13T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18388"},"modified":"2026-01-09T19:55:34","modified_gmt":"2026-01-09T18:55:34","slug":"jak-uctovat-srazky-ze-mzdy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-srazky-ze-mzdy\/","title":{"rendered":"Jak \u00fa\u010dtovat sr\u00e1\u017eky ze mzdy"},"content":{"rendered":"<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/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>Hrub\u00e1 mzda<\/p>\n<\/td>\n<td>\n<p>K\u010d 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 pojistn\u00e9ho (SP, ZP) zam\u011bstnanci k\u00a0t\u00ed\u017ei<\/p>\n<\/td>\n<td>\n<p>K\u010d 11.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>336<\/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>Pojistn\u00e9 (SP, ZP) hrazen\u00e9 zam\u011bstnavatelem<\/p>\n<\/td>\n<td>\n<p>K\u010d 33.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>524<\/p>\n<\/td>\n<td>\n<p>336<\/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 ze mzdy<\/p>\n<\/td>\n<td>\n<p>K\u010d 12.430,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>342<\/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 na \u017e\u00e1dost zam\u011bstnance (charitativn\u00ed dar)<\/p>\n<\/td>\n<td>\n<p>K\u010d 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>V\u00fdplata \u010dist\u00e9 mzdy<\/p>\n<\/td>\n<td>\n<p>K\u010d 74.570,&#8211;<\/p>\n<\/td>\n<td>\n<p>331<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Odm\u011bny spole\u010dn\u00edk\u016f spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a komanditist\u016f komanditn\u00ed spole\u010dnosti se z\u00a0pohledu zam\u011bstnavatele \u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 36 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm, v\u00a0praxi nej\u010dast\u011bji ve prosp\u011bch (D) \u00fa\u010dtu 366 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm obchodn\u00ed korporace ze z\u00e1visl\u00e9 \u010dinnosti. Z\u00e1konn\u00e9 i spole\u010dn\u00edkem \u010di komanditistou po\u017eadovan\u00e9 sr\u00e1\u017eky (alimenty, p\u0159\u00edsp\u011bvky, dary) se \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtu 366. Obdobn\u00fdm zp\u016fsobem se \u00fa\u010dtuj\u00ed odm\u011bny jednatele spole\u010dnosti s\u00a0ru\u010den\u00edm omezn\u00fdm.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/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>Hrub\u00e1 odm\u011bna<\/p>\n<\/td>\n<td>\n<p>K\u010d 100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>522<\/p>\n<\/td>\n<td>\n<p>366<\/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 pojistn\u00e9ho (SP, ZP) spole\u010dn\u00edkovi k\u00a0t\u00ed\u017ei<\/p>\n<\/td>\n<td>\n<p>K\u010d 11.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>336<\/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>Pojistn\u00e9 (SP, ZP) hrazen\u00e9 zam\u011bstnavatelem<\/p>\n<\/td>\n<td>\n<p>K\u010d 33.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>524<\/p>\n<\/td>\n<td>\n<p>336<\/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\u00a0odm\u011bny<\/p>\n<\/td>\n<td>\n<p>K\u010d 12.430,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>342<\/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 na \u017e\u00e1dost spole\u010dn\u00edka (charitativn\u00ed dar)<\/p>\n<\/td>\n<td>\n<p>K\u010d 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>V\u00fdplata \u010dist\u00e9 mzdy<\/p>\n<\/td>\n<td>\n<p>K\u010d 74.570,&#8211;<\/p>\n<\/td>\n<td>\n<p>366<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Odm\u011bny \u010dlen\u016f org\u00e1n\u016f obchodn\u00edch korporac\u00ed (\u010dlenov\u00e9 p\u0159edstavenstva a dozor\u010d\u00ed rady) se z\u00a0pohledu zam\u011bstnavatele \u00fa\u010dtuj\u00ed ve prosp\u011bch \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 \u2013 Z\u00fa\u010dtovac\u00ed vztahy, v\u00a0praxi nej\u010dast\u011bji konkr\u00e9tn\u011b \u00fa\u010dtov\u00e9 skupiny 37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky, ve prosp\u011bch (D) \u00fa\u010dtu 379 \u2013 Jin\u00e9 z\u00e1vazky. Z\u00e1konn\u00e9 i zam\u011bstnancem po\u017eadovan\u00e9 sr\u00e1\u017eky (alimenty, p\u0159\u00edsp\u011bvky, dary) se \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtu 379.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/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>Hrub\u00e1 odm\u011bna<\/p>\n<\/td>\n<td>\n<p>K\u010d 100.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>523<\/p>\n<\/td>\n<td>\n<p>379<\/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 pojistn\u00e9ho (SP, ZP) \u010dlenovi org\u00e1nu k\u00a0t\u00ed\u017ei<\/p>\n<\/td>\n<td>\n<p>K\u010d 11.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>336<\/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>Pojistn\u00e9 (SP, ZP) hrazen\u00e9 zam\u011bstnavatelem<\/p>\n<\/td>\n<td>\n<p>K\u010d 33.800,&#8211;<\/p>\n<\/td>\n<td>\n<p>524<\/p>\n<\/td>\n<td>\n<p>336<\/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\u00a0odm\u011bny<\/p>\n<\/td>\n<td>\n<p>K\u010d 12.430,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>342<\/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 na \u017e\u00e1dost \u010dlena org\u00e1nu (charitativn\u00ed dar)<\/p>\n<\/td>\n<td>\n<p>K\u010d 2.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdpis z\u00a0bankovn\u00edho \u00fa\u010dtu<\/p>\n<\/td>\n<td>\n<p>V\u00fdplata \u010dist\u00e9 odm\u011bny<\/p>\n<\/td>\n<td>\n<p>K\u010d 74.570,&#8211;<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<td>\n<p>221<\/p>\n<\/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","protected":false},"excerpt":{"rendered":"<p>P\u0159\u00edklad: \u00da\u010detn\u00ed doklad Text \u010c\u00e1stka MD D Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad Hrub\u00e1 mzda K\u010d 100.000,&#8211; 521 331 Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad Sr\u00e1\u017eka pojistn\u00e9ho (SP, ZP) zam\u011bstnanci k\u00a0t\u00ed\u017ei &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18405,"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-18388","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\/18388","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=18388"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18388\/revisions"}],"predecessor-version":[{"id":18389,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18388\/revisions\/18389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18405"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}