{"id":1842,"date":"2026-02-06T20:45:56","date_gmt":"2026-02-06T19:45:56","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/"},"modified":"2026-03-26T11:59:04","modified_gmt":"2026-03-26T10:59:04","slug":"pausalni-dan-pro-osvc-komu-se-vyplati","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-pro-osvc-komu-se-vyplati\/","title":{"rendered":"Pau\u0161\u00e1ln\u00ed da\u0148 pro OSV\u010c s p\u0159\u00edjmy do 2 milion\u016f: komu se v roce 2026 vyplat\u00ed?"},"content":{"rendered":"<p>Od 1. ledna 2021 OSV\u010c<strong> s jedn\u00edm formul\u00e1\u0159em a platbou spln\u00ed v\u0161echny t\u0159i povinnosti <\/strong>\u2013 odvod zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed i platbu dan\u011b z p\u0159\u00edjm\u016f. Podnikatel\u00e9 se k pau\u0161\u00e1ln\u00ed dani p\u0159ihl\u00e1s\u00ed dobrovoln\u011b, uleh\u010d\u00ed si administrativu a u\u0161et\u0159\u00ed \u010das, kter\u00fd by jinak str\u00e1vili pap\u00edrov\u00e1n\u00edm.<\/p>\n<p>Pau\u0161\u00e1ln\u00ed da\u0148, kter\u00e1 <strong>v roce 2026 v prvn\u00edm p\u00e1smu \u010din\u00ed 9 984 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>, v sob\u011b zahrnuje:<\/p>\n<ul>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 3 306 K\u010d,<\/li>\n<li>pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed ve v\u00fd\u0161i 6 578 K\u010d<\/li>\n<li>a da\u0148 z p\u0159\u00edjm\u016f v <strong>symbolick\u00e9 \u010d\u00e1stce 100 K\u010d<\/strong>, kter\u00e1 kompenzuje vy\u0161\u0161\u00ed odvod na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<p>Za rok 2026 tak ka\u017ed\u00e1 OSV\u010c v prvn\u00edm p\u00e1smu odvede 119 808 K\u010d. \u010c\u00e1stka se ka\u017ed\u00fdm rokem p\u0159irozen\u011b zvy\u0161uje. Na v\u00fdvoj pau\u0161\u00e1ln\u00ed dan\u011b m\u00e1 toti\u017e vliv nejen zvy\u0161ov\u00e1n\u00ed z\u00e1loh na poji\u0161t\u011bn\u00ed, ale tak\u00e9 inflace, HDP i nezam\u011bstnanost.<\/p>\n<p>TIP: P\u0159e\u010dte si aktu\u00e1ln\u00ed \u010dl\u00e1nek pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausalni-rezim-a-pausalni-dan-v-roce-2023\/\">pau\u0161\u00e1ln\u00ed da\u0148 v roce 2023<\/a><\/p>\n<h2>Pau\u0161\u00e1ln\u00ed da\u0148 vyu\u017eij\u00ed drobn\u00ed \u017eivnostn\u00edci<\/h2>\n<p>K pau\u0161\u00e1ln\u00ed dani na cel\u00fd rok se mohou p\u0159ihl\u00e1sit podnikatel\u00e9, kte\u0159\u00ed <strong>maj\u00ed ro\u010dn\u00ed obrat do 2 milion\u016f korun<\/strong> (v roce 2022 tato hranice byla 1 milion korun).<\/p>\n<p>Maxim\u00e1ln\u00ed obrat ale nen\u00ed jedin\u00e1 podm\u00ednka, kterou mus\u00ed splnit. Podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2020-540\">z\u00e1kona \u010d. 540\/2020 Sb.<\/a> se k pau\u0161\u00e1ln\u00ed dani m\u016f\u017ee pro nadch\u00e1zej\u00edc\u00ed roky p\u0159ihl\u00e1sit pouze podnikatel, kter\u00fd:<\/p>\n<ul>\n<li><strong>nen\u00ed pl\u00e1tcem DPH<\/strong> a nem\u00e1 k n\u00ed registra\u010dn\u00ed povinnost,<\/li>\n<li>nevykon\u00e1v\u00e1 funkci spole\u010dn\u00edka ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti nebo komplement\u00e1\u0159e komanditn\u00ed spole\u010dnosti,<\/li>\n<li>nen\u00ed dlu\u017en\u00edkem, v\u016f\u010di kter\u00e9mu by \u00fa\u0159ady <strong>zah\u00e1jily insolven\u010dn\u00ed \u0159\u00edzen\u00ed<\/strong><\/li>\n<li>a nem\u00e1 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti s v\u00fdjimkou p\u0159\u00edjm\u016f z DPP do 10 000 K\u010d m\u011bs\u00ed\u010dn\u011b nebo z DP\u010c do 4 000 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/wp-content\/uploads\/pexels-gustavo-fring-4173258-scaled.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-88973\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/pexels-gustavo-fring-4173258-1-scaled.jpg\" alt=\"\" width=\"668\" height=\"445\" \/><\/a><\/p>\n<h2>T\u0159i p\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/h2>\n<p>Kv\u016fli nav\u00fd\u0161en\u00ed limitu pro vstup do re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b se zv\u00fd\u0161il po\u010det podnikatel\u016f, kte\u0159\u00ed se k n\u00ed mohou p\u0159ihl\u00e1sit. Proto se <strong>od roku 2023 rozd\u011blila pau\u0161\u00e1ln\u00ed da\u0148 do t\u0159\u00ed p\u00e1sem<\/strong>.<\/p>\n<p>Podnikatel\u00e9 se do nich roz\u0159azuj\u00ed podle v\u00fd\u0161e p\u0159\u00edjm\u016f a druhu vykon\u00e1van\u00e9 \u010dinnosti (respektive uplatniteln\u00e9ho v\u00fddajov\u00e9ho pau\u0161\u00e1lu).<\/p>\n<p><strong>Druh vykonan\u00e9 \u010dinnosti<\/strong> ur\u010duje, jakou v\u00fd\u0161i pau\u0161\u00e1lu m\u016f\u017ee podnikatel uplatnit. Je to:<\/p>\n<ul>\n<li><strong>80% <\/strong>v\u00fddajov\u00fd pau\u0161\u00e1l pro v\u00e1zan\u00e9 \u017eivnosti typu zem\u011bd\u011blstv\u00ed, lesnictv\u00ed a n\u011bkter\u00e1 \u0159emesla.<\/li>\n<li><strong>60% <\/strong>v\u00fddajov\u00fd pau\u0161\u00e1l pro v\u011bt\u0161inu voln\u00fdch \u017eivnost\u00ed, jako jsou obchod \u010di slu\u017eby.<\/li>\n<li><strong>40%<\/strong> v\u00fddajov\u00fd pau\u0161\u00e1l uplatn\u00ed t\u0159eba tlumo\u010dn\u00edci, znalci nebo da\u0148ov\u00ed poradci.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>ro\u010dn\u00ed p\u0159\u00edjmy<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>80% uplatniteln\u00fd pau\u0161\u00e1l<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>60% uplatniteln\u00fd pau\u0161\u00e1l<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>40% uplatniteln\u00fd pau\u0161\u00e1l<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>do 1 milionu K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">1. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">1. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">1. p\u00e1smo<\/td>\n<\/tr>\n<tr>\n<td><strong>do 1,5 milionu K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">1. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">1. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">2. p\u00e1smo<\/td>\n<\/tr>\n<tr>\n<td><strong>do 2 milion\u016f K\u010d<\/strong><\/td>\n<td style=\"text-align: center;\">1. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">2. p\u00e1smo<\/td>\n<td style=\"text-align: center;\">3. p\u00e1smo<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">Pozn\u00e1mka: pokud m\u00e1te ro\u010dn\u00ed p\u0159\u00edjmy nad 1,5 milionu korun, mus\u00ed b\u00fdt pro za\u0159azen\u00ed do uveden\u00e9ho p\u00e1sma 60% nebo 80% pau\u0161\u00e1l uplatniteln\u00fd alespo\u0148 na 75 % va\u0161ich p\u0159\u00edjm\u016f.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokud podnikatel nov\u011b vstoup\u00ed do pau\u0161\u00e1ln\u00edho re\u017eimu, zvol\u00ed si p\u00e1smo podle v\u00fd\u0161e p\u0159\u00edjm\u016f. Kdy\u017e m\u00e1 pau\u0161\u00e1ln\u00ed da\u0148 u\u017e z p\u0159edchoz\u00edch let, p\u00e1smo se aktualizuje podle dosa\u017een\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<h2>Ni\u017e\u0161\u00ed administrativa na \u00fakor da\u0148ov\u00fdch \u00falev<\/h2>\n<p>S jedin\u00fdm odvodem se \u017eivnostn\u00edci zbav\u00ed komunikace se t\u0159emi \u00fa\u0159ady. Jednodu\u0161e si nastav\u00ed <strong>trval\u00fd p\u0159\u00edkaz do 20. dne dan\u00e9ho m\u011bs\u00edce na \u010d\u00e1stku (plat\u00ed pro rok 2026):<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><strong>9 984 K\u010d<\/strong> pro prvn\u00ed p\u00e1smo,<\/li>\n<li aria-level=\"1\"><strong>16 745 K\u010d<\/strong> pro druh\u00e9 p\u00e1smo<\/li>\n<li aria-level=\"1\">nebo <strong>27 139 K\u010d <\/strong>pro t\u0159et\u00ed p\u00e1smo.<\/li>\n<\/ul>\n<p>Dop\u0159edu si tak vy\u0159e\u0161\u00ed v\u0161echny sv\u00e9 povinnosti. S pau\u0161\u00e1ln\u00ed dan\u00ed jim dokonce odpad\u00e1 povinnost pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed \u010di p\u0159ehled\u016f pojistn\u00e9ho.<\/p>\n<h3>Jak si nastav\u00edte trval\u00fd p\u0159\u00edkaz k pau\u0161\u00e1ln\u00ed dani<\/h3>\n<p>Pau\u0161\u00e1ln\u00ed da\u0148 zaplat\u00edte na \u00fa\u010det p\u0159\u00edslu\u0161n\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu s<\/p>\n<ul>\n<li>p\u0159ed\u010d\u00edsl\u00edm bankovn\u00edho \u00fa\u010dtu 2866,<\/li>\n<li><a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-placeni-dani\/bankovni_ucty_2020_Priloha_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u010d\u00edslem \u00fa\u010dtu dan\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu<\/a><\/li>\n<li>a k\u00f3dem banky 0710 (k\u00f3d \u010cNB).<\/li>\n<\/ul>\n<p>Za variabiln\u00ed symbol dosad\u00edte identifik\u00e1tor &#8211; u fyzick\u00e9 osoby je obecn\u00fdm identifik\u00e1torem <strong>rodn\u00e9 \u010d\u00edslo bez mezer a lom\u00edtka<\/strong>.<\/p>\n<p>S pau\u0161\u00e1ln\u00ed dan\u00ed se podle Ministerstva financ\u00ed tak\u00e9:<\/p>\n<ul>\n<li>vyhnete n\u00e1klad\u016fm na da\u0148ov\u00e9 poradce nebo \u00fa\u010detn\u00ed,<\/li>\n<li><strong>sn\u00ed\u017e\u00edte po\u010det kontrol <\/strong>z finan\u010dn\u00edho \u00fa\u0159adu. Doporu\u010dujeme v\u0161ak pe\u010dlivou evidenci p\u0159\u00edjm\u016f, kterou m\u016f\u017ee cht\u00edt finan\u010dn\u00ed \u00fa\u0159ad dolo\u017eit \u2013 nap\u0159\u00edklad s <a href=\"https:\/\/www.idoklad.cz\/vlastnosti\/prehledy\">faktura\u010dn\u00ed slu\u017ebou iDoklad<\/a>, kde budete m\u00edt v\u0161echny faktury na jednom m\u00edst\u011b, v\u010detn\u011b v\u00fd\u0161e p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n<div class=\"row\">\n<div class=\"col-12 col-sm-12 col-md-6 col-lg-6\">\n<p><a href=\"https:\/\/www.idoklad.cz\/vlastnosti\/prehledy\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-5203\" style=\"width: 234px!important;\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/04\/idoklad.svg\" alt=\"\" width=\"234\" height=\"61\" \/><\/a><\/p>\n<ul>\n<li>Vystavov\u00e1n\u00ed a evidence faktur a prodejn\u00edch doklad\u016f<\/li>\n<li>Sledov\u00e1n\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/li>\n<li>Spr\u00e1va obchodn\u00edch kontakt\u016f<\/li>\n<li><a href=\"https:\/\/www.idoklad.cz\/vlastnosti\" target=\"_blank\" rel=\"noopener noreferrer\">a mnoho dal\u0161\u00edho<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"col-12 col-sm-12 col-md-6 col-lg-6\"><a href=\"https:\/\/www.idoklad.cz\/vlastnosti\/prehledy\"><img decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-92624\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/3-10-1.png\" alt=\"\" width=\"400\" \/><\/a><\/div>\n<\/div>\n<div class=\"clear\"><\/div>\n<p>P\u0159ihl\u00e1\u0161en\u00ed k pau\u0161\u00e1ln\u00ed dani m\u00e1 i sv\u00e9 nev\u00fdhody. Podnikatel\u016fm s n\u00edm <strong>odpad\u00e1 mo\u017enost uplat\u0148ovat<\/strong> <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-dani-ktere-uplatnite-roce-2020\/\">da\u0148ov\u00e9 slevy a \u00falevy<\/a>. Nebudou moci uplatnit slevu na:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">poplatn\u00edka<\/a>,<\/li>\n<li>man\u017eela\/man\u017eelku,<\/li>\n<li>man\u017eela \u2013 dr\u017eitele pr\u016fkazu ZTP\/P,<\/li>\n<li>\u010d\u00e1ste\u010dn\u00fd invalidn\u00ed d\u016fchod,<\/li>\n<li>pln\u00fd invalidn\u00ed d\u016fchod,<\/li>\n<li>dr\u017eitele pr\u016fkazu ZTP\/P<\/li>\n<li>nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danovy-bonus-na-dite-v-roce-2022-kdy-na-nej-mate-narok\/\">da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed \u010di bonus na d\u011bti<\/a>.<\/li>\n<\/ul>\n<p>Podnikatel\u00e9 si v da\u0148ov\u00e9m z\u00e1kladu neuplatn\u00ed ani zaplacen\u00e9 \u00faroky z hypote\u010dn\u00edho \u00fav\u011bru nebo \u017eivotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\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            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', '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\/1842\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1842\">\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>Komu se vyplat\u00ed pau\u0161\u00e1ln\u00ed da\u0148<\/h2>\n<p>To, zda se v\u00e1m pau\u0161\u00e1ln\u00ed da\u0148 vyplat\u00ed, z\u00e1le\u017e\u00ed na v\u00fd\u0161i p\u0159\u00edjm\u016f, zp\u016fsobu v\u00fdpo\u010dtu <a href=\"https:\/\/money.cz\/dane-a-ucetnictvi\/pausalni-vydaje\/\">v\u00fddaj\u016f<\/a> a p\u0159\u00edpadn\u00fdch da\u0148ov\u00fdch \u00falev\u00e1ch.<\/p>\n<p>Vezm\u011bme si podnikatele s <strong>ro\u010dn\u00edmi tr\u017ebami 800 tis\u00edc K\u010d<\/strong>, kter\u00fd vyu\u017e\u00edv\u00e1 40% v\u00fddajov\u00fd pau\u0161\u00e1l. Pau\u0161\u00e1ln\u00ed da\u0148 ve v\u00fd\u0161i 9 984 K\u010d m\u011bs\u00ed\u010dn\u011b (proto\u017ee spad\u00e1 do 1. p\u00e1sma) se mu vyplat\u00ed, pokud je bezd\u011btn\u00fd a uplat\u0148uje pouze slevu na poplatn\u00edka, ale i jako rodi\u010di, kter\u00fd by uplatnil nav\u00edc slevu a\u017e na dv\u011b d\u011bti. V prvn\u00edm p\u0159\u00edpad\u011b <strong>u\u0161et\u0159\u00ed m\u011bs\u00ed\u010dn\u011b <\/strong><strong>3 176 K\u010d <\/strong>oproti standardn\u00edmu placen\u00ed dan\u011b a odvod\u016f.<\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td>Po\u010det d\u011bt\u00ed<\/td>\n<td>Da\u0148 po slev\u00e1ch<\/td>\n<td>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>Celkov\u00e9 ro\u010dn\u00ed odvody a da\u0148<\/td>\n<td>Celkov\u00e9 m\u011bs\u00ed\u010dn\u00ed odvody<\/td>\n<td>Rozd\u00edl odvod\u016f oproti pau\u0161\u00e1ln\u00ed dani<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"Po\u010det d\u011bt\u00ed\">0<\/td>\n<td data-column=\"Da\u0148\">41 160 K\u010d<\/td>\n<td data-column=\"D\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed\">77 088 K\u010d<\/td>\n<td data-column=\"Zdravotn\u00ed poji\u0161t\u011bn\u00ed\">39 672 K\u010d<\/td>\n<td data-column=\"Ro\u010dn\u00ed odvody a da\u0148\">157 920 K\u010d<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u00ed odvody\"><strong>13 160 K\u010d<\/strong><\/td>\n<td data-column=\"Rozd\u00edl odvod\u016f\"><strong>3 176 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-column=\"Po\u010det d\u011bt\u00ed\">1<\/td>\n<td data-column=\"Da\u0148\">25 956 K\u010d<\/td>\n<td data-column=\"D\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed\">77 088 K\u010d<\/td>\n<td data-column=\"Zdravotn\u00ed poji\u0161t\u011bn\u00ed\">39 672 K\u010d<\/td>\n<td data-column=\"Ro\u010dn\u00ed odvody a da\u0148\">142 716 K\u010d<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u00ed odvody\"><strong>11 893 K\u010d<\/strong><\/td>\n<td data-column=\"Rozd\u00edl odvod\u016f\"><strong>1 909 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td data-column=\"Po\u010det d\u011bt\u00ed\">2<\/td>\n<td data-column=\"Da\u0148\">3 636 K\u010d<\/td>\n<td data-column=\"D\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed\">77 088 K\u010d<\/td>\n<td data-column=\"Zdravotn\u00ed poji\u0161t\u011bn\u00ed\">39 672 K\u010d<\/td>\n<td data-column=\"Ro\u010dn\u00ed odvody a da\u0148\">120 396 K\u010d<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u00ed odvody\"><strong>10 033 K\u010d<\/strong><\/td>\n<td data-column=\"Rozd\u00edl odvod\u016f\"><strong>49 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Pau\u0161\u00e1ln\u00ed da\u0148 se vyplat\u00ed zejm\u00e9na podnikatel\u016fm s n\u00edzk\u00fdm v\u00fddajov\u00fdm pau\u0161\u00e1lem. V tomto p\u0159\u00edpad\u011b s p\u0159\u00edjmem 800 tis\u00edc korun ro\u010dn\u011b a 40% v\u00fddaji.<\/em><\/p>\n<p>Naopak drobn\u00ed podnikatel\u00e9, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed <strong>80% v\u00fddajov\u00fd pau\u0161\u00e1l<\/strong> na pau\u0161\u00e1ln\u00ed dani sp\u00ed\u0161e prod\u011blaj\u00ed. Nap\u0159\u00edklad drobn\u00e9mu podnikateli s ro\u010dn\u00edmi p\u0159\u00edjmy 400 tis\u00edc korun se pau\u0161\u00e1ln\u00ed da\u0148 nevyplat\u00ed s d\u011btmi ani bez nich. Bezd\u011btn\u00fd podnikatel by s n\u00ed ro\u010dn\u011b odvedl <strong>o 11 496 korun v\u00edce<\/strong>.<\/p>\n<p>Jestli se v\u00e1m pau\u0161\u00e1ln\u00ed da\u0148 vyplat\u00ed, zjist\u00edte jednodu\u0161e s <a href=\"https:\/\/www.mfcr.cz\/cs\/ministerstvo\/media\/tiskove-zpravy\/2023\/k-pausalni-dani-se-pro-rok-2024-muzete-prihlasit-i-54171\" target=\"_blank\" rel=\"noopener\">da\u0148ovou kalkula\u010dkou<\/a> Ministerstva financ\u00ed na jejich str\u00e1nk\u00e1ch.<\/p>\n<h2>Pau\u0161\u00e1ln\u00ed da\u0148: opat\u0159en\u00ed, kter\u00e9 zmen\u0161uje rozd\u00edly v d\u016fchodech<\/h2>\n<p>St\u00e1t vn\u00edm\u00e1 pau\u0161\u00e1ln\u00ed da\u0148 jako opat\u0159en\u00ed, kter\u00e9 zmen\u0161\u00ed rozd\u00edly mezi odvody zam\u011bstnanc\u016f a \u017eivnostn\u00edk\u016f. V\u011bt\u0161ina OSV\u010c toti\u017e odv\u00e1d\u00ed jen minim\u00e1ln\u00ed soci\u00e1ln\u00ed pojistn\u00e9. D\u00edky konceptu pau\u0161\u00e1ln\u00ed dan\u011b podnikatel\u00e9 odvedou sice jen 100 K\u010d na dan\u00edch, ale p\u0159iplat\u00ed do d\u016fchodov\u00e9ho syst\u00e9mu,<strong> \u010d\u00edm\u017e si zv\u00fd\u0161\u00ed i d\u016fchody<\/strong>.<\/p>\n<p>St\u00e1t si od pau\u0161\u00e1ln\u00ed dan\u011b slibuje pos\u00edlen\u00ed d\u016fchodov\u00e9ho pil\u00ed\u0159e. Zachov\u00e1v\u00e1 p\u0159itom dobrovoln\u00e9 p\u0159isp\u00edv\u00e1n\u00ed vy\u0161\u0161\u00ed \u010d\u00e1stkou na <a href=\"https:\/\/money.cz\/dane-a-ucetnictvi\/penzijni-pripojisteni-roce-2020-dosahnete-statni-prispevek-slevu-dani\/\">penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/a>.<\/p>\n<h2>Jak se k pau\u0161\u00e1ln\u00ed dani p\u0159ihl\u00e1sit<\/h2>\n<p>K p\u0159ihl\u00e1\u0161en\u00ed do pau\u0161\u00e1ln\u00edho re\u017eimu slou\u017e\u00ed formul\u00e1\u0159 Ministerstva financ\u00ed, tzv. <strong>Ozn\u00e1men\u00ed o vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu<\/strong>, kter\u00fd je k dispozici <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/podani\/IKCdq0tsl7In84UXku3aY4CO\" target=\"_blank\" rel=\"noopener\">k vypln\u011bn\u00ed online v aplikaci<\/a>, nebo <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-seznam-dani\/5255_2.pdf\" target=\"_blank\" rel=\"noopener\">ke sta\u017een\u00ed ve form\u00e1tu PDF<\/a>. Ozn\u00e1men\u00ed pod\u00e1te <a href=\"https:\/\/money.cz\/dane-a-ucetnictvi\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">pomoc\u00ed datov\u00e9 schr\u00e1nky<\/a>, p\u0159\u00edpadn\u011b po\u0161tou nebo osobn\u011b na finan\u010dn\u00edm \u00fa\u0159ad\u011b.<\/p>\n<p>Pokud m\u00e1te jako OSV\u010c datovou schr\u00e1nku z\u0159\u00edzenou ze z\u00e1kona a m\u00e1te ji zp\u0159\u00edstupn\u011bnou, mus\u00edte se k pau\u0161\u00e1ln\u00ed dani p\u0159ihl\u00e1sit p\u0159es ni.<\/p>\n<p>\u010cas na vstup do pau\u0161\u00e1ln\u00edho re\u017eimu m\u00e1te ka\u017ed\u00fd rok od 1. do 10. ledna. Pokud s podnik\u00e1n\u00edm teprve za\u010d\u00edn\u00e1te, dokument po\u0161lete je\u0161t\u011b p\u0159ed zah\u00e1jen\u00edm \u010dinnosti kdykoliv v pr\u016fb\u011bhu roku.<\/p>\n<p>Pokud jste tedy za\u010dali s pau\u0161\u00e1ln\u00ed dan\u00ed od roku 2026, ozn\u00e1men\u00ed jste museli <strong>odeslat nejpozd\u011bji <\/strong><strong>12.<\/strong><strong> ledna <\/strong><strong>2026<\/strong> (10. ledna byla sobota, a proto byl term\u00edn prodlou\u017een). Pokud jste to do 12. ledna nestihli, m\u016f\u017eete do re\u017eimu vstoupit a\u017e za rok. Jakmile se k pau\u0161\u00e1ln\u00ed dani jednou p\u0159ihl\u00e1s\u00edte, v p\u0159\u00ed\u0161t\u00edch letech u\u017e o ni ne\u017e\u00e1d\u00e1te. Pau\u0161\u00e1ln\u00ed da\u0148 odv\u00e1d\u00edte, dokud spl\u0148ujete podm\u00ednky.\u00a0<\/p>\n<p>Se zasl\u00e1n\u00edm ozn\u00e1men\u00ed podnikatel\u00e9<strong> potvrzuj\u00ed spln\u011bn\u00ed podm\u00ednek<\/strong> k zaps\u00e1n\u00ed do pau\u0161\u00e1ln\u00ed dan\u011b a nic v\u00edce ji\u017e ne\u0159e\u0161\u00ed. Nastav\u00ed si jen trval\u00fd p\u0159\u00edkaz s platbou pau\u0161\u00e1ln\u00ed dan\u011b a zru\u0161\u00ed si platby z\u00e1loh na soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00ed v internetov\u00e9m bankovnictv\u00ed. Informaci o zru\u0161en\u00ed z\u00e1loh si u\u017e \u0159e\u0161\u00ed Finan\u010dn\u00ed \u00fa\u0159ad se zdravotn\u00ed poji\u0161\u0165ovnou i spr\u00e1vou soci\u00e1ln\u00edho zabezpe\u010den\u00ed s\u00e1m.<\/p>\n<p>V\u00edce o p\u0159ihla\u0161ov\u00e1n\u00ed k pau\u0161\u00e1ln\u00ed dani popisujeme v <a href=\"https:\/\/www.idoklad.cz\/blog\/jak-a-kdy-se-prihlasit-k-pausalni-dani\" target=\"_blank\">tomto \u010dl\u00e1nku<\/a>.<\/p>\n<h2>Kdy podnikatel\u016fm zanik\u00e1 mo\u017enost platby dan\u011b pau\u0161\u00e1lem<\/h2>\n<p>Pokud \u017eivnostn\u00edk b\u011bhem roku p\u0159es\u00e1hne limit p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed ve v\u00fd\u0161i 2 milion\u016f korun, skute\u010dnost ozn\u00e1m\u00ed do 15 dn\u016f finan\u010dn\u00edmu \u00fa\u0159adu a <strong>od t\u00e9 chv\u00edle op\u011bt plat\u00ed z\u00e1lohy a pod\u00e1v\u00e1 <\/strong><strong>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Dosa\u017een\u00ed limitu p\u0159\u00edjm\u016f si hl\u00edd\u00e1 s\u00e1m d\u00edky veden\u00ed z\u00e1kladn\u00ed evidence p\u0159\u00edjm\u016f.<\/p>\n<p>Pokud se podnikatel ocitne v dlouhodob\u00e9 pracovn\u00ed neschopnosti, <strong>doporu\u010dujeme p\u0159eru\u0161it \u017eivnost<\/strong>, se kterou zanik\u00e1 i povinnost platby z\u00e1loh k pau\u0161\u00e1ln\u00ed dani. Z\u00e1lohy pak neplat\u00ed od nadch\u00e1zej\u00edc\u00edho m\u011bs\u00edce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna 2021 OSV\u010c s jedn\u00edm formul\u00e1\u0159em a platbou spln\u00ed v\u0161echny t\u0159i povinnosti \u2013 odvod zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed i platbu dan\u011b z p\u0159\u00edjm\u016f. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1846,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,14],"tags":[180,64,77,105,106,163,101,54,62,75,82],"class_list":["post-1842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-zpravodajstvi","tag-dan-stanovena-pausalni-castkou","tag-dan-z-prijmu","tag-danove-priznani","tag-danove-zvyhodneni","tag-danovy-bonus","tag-pausalni-dan","tag-platce-dane","tag-samostatna-cinnost","tag-sleva-na-dani","tag-socialni-a-zdravotni-pojisteni","tag-zaloha-na-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1842","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=1842"}],"version-history":[{"count":16,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1842\/revisions"}],"predecessor-version":[{"id":18722,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1842\/revisions\/18722"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1846"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}