Ve mzdov\u00e9m \u00fa\u010detnictv\u00ed se setk\u00e1v\u00e1me s pojmy superhrub\u00e1, hrub\u00e1 a \u010dist\u00e1 mzda. Nejd\u0159\u00edv si jednotliv\u00e9 pojmy vysv\u011btl\u00edme.<\/p>\n
Superhrub\u00e1 mzda je nejvy\u0161\u0161\u00ed a \u0159\u00edk\u00e1, jak\u00e9 m\u00e1 zam\u011bstnavatel mzdov\u00e9 n\u00e1klady na zam\u011bstnance<\/strong>.\u00a0<\/p>\n Skl\u00e1d\u00e1 se z:<\/p>\n Kdy\u017e ze superhrub\u00e9 mzdy ode\u010dteme odvody, kter\u00e9 za zam\u011bstnance plat\u00ed firma, dostaneme hrubou mzdu. Tuto mzdu m\u00e1 zam\u011bstnanec uvedenou v pracovn\u00ed smlouv\u011b<\/strong>. Nen\u00ed to v\u0161ak \u010d\u00e1stka, kterou dostane na \u00fa\u010det.<\/p>\n Nejd\u0159\u00edv se z n\u00ed mus\u00ed odv\u00e9st 15% da\u0148 z p\u0159\u00edjmu<\/strong> (po\u010d\u00edt\u00e1 se ze superhrub\u00e9 mzdy a je pon\u00ed\u017een\u00e1 o slevu na poplatn\u00edka a p\u0159\u00edpadn\u00e9 dal\u0161\u00ed slevy) a zam\u011bstnaneck\u00e9 odvody<\/strong> na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed (6,5 % z hrub\u00e9 mzdy) a zdravotn\u00ed poji\u0161t\u011bn\u00ed (4,5 % z hrub\u00e9 mzdy).\u00a0<\/p>\n Tuto administrativu za sv\u00e9 pracovn\u00edky zaji\u0161\u0165uje jejich zam\u011bstnavatel. Zbyl\u00e1 \u010d\u00e1stka se naz\u00fdv\u00e1 \u010dist\u00e1 mzda<\/strong> a tyto pen\u00edze dostane zam\u011bstnanec na \u00fa\u010det \u010di v hotovosti jako odm\u011bnu za svoji pr\u00e1ci.<\/p>\n Pokud bude superhrub\u00e1 mzda zru\u0161en\u00e1, lid\u00e9 si odnesou v\u00edce na v\u00fdplat\u00e1ch<\/strong>. Jak je to mo\u017en\u00e9? Aktu\u00e1ln\u011b se da\u0148 z p\u0159\u00edjmu po\u010d\u00edt\u00e1 ze superhrub\u00e9 mzdy. Po jej\u00edm zru\u0161en\u00ed se bude da\u0148 po\u010d\u00edtat z hrub\u00e9 mzdy \u2013 tedy z ni\u017e\u0161\u00ed \u010d\u00e1stky, a proto i v\u00fdsledn\u00e1 da\u0148 bude ni\u017e\u0161\u00ed.\u00a0<\/p>\n Zat\u00edm v\u0161ak nen\u00ed jasn\u00e9<\/strong>, jestli da\u0148 z p\u0159\u00edjmu z\u016fstane ve v\u00fd\u0161i 15 %, nebo se zv\u00fd\u0161\u00ed na 19 %.\u00a0<\/p>\n V\u0161echny situace si uk\u00e1\u017eeme v n\u00e1sleduj\u00edc\u00ed kalkulaci.<\/p>\n Libor je bezd\u011btn\u00fd prodava\u010d<\/strong> a jeho hrub\u00e1 mzda uveden\u00e1 v pracovn\u00ed smlouv\u011b je 25 000 K\u010d. Jeho superhrub\u00e1 mzda (hrub\u00e1 mzda + 33,8 %, tedy 8 450 K\u010d, kter\u00e9 plat\u00ed za poji\u0161t\u011bn\u00ed jeho zam\u011bstnavatel) \u010din\u00ed 33 450 K\u010d.<\/p>\n Abychom zjistili v\u00fd\u0161i dan\u011b, mus\u00edme superhrubou mzdu zaokrouhlit na cel\u00e9 stokoruny nahoru<\/strong>. Z t\u00e9to \u010d\u00e1stky spo\u010d\u00edt\u00e1me 15 % jako da\u0148 z p\u0159\u00edjmu. V Liborov\u011b p\u0159\u00edpad\u011b to je 5 025 K\u010d. Libor si od t\u00e9to \u010d\u00e1stky ode\u010dte slevu na poplatn\u00edka ve v\u00fd\u0161i 2 070 K\u010d a vyjde mu, \u017ee na dani zaplat\u00ed 2 955 K\u010d<\/strong>.<\/p>\n Krom\u011b dan\u011b mus\u00ed je\u0161t\u011b Libor zaplatit svoji \u010d\u00e1st poji\u0161t\u011bn\u00ed. U soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed plat\u00ed 6,5 % z hrub\u00e9 mzdy (1 625 K\u010d) a u zdravotn\u00edho poji\u0161t\u011bn\u00ed 4,5 % z hrub\u00e9 mzdy (1 125 K\u010d).<\/p>\n Kdy\u017e tedy Libor ze sv\u00e9 hrub\u00e9 mzdy ode\u010dte da\u0148 a svou \u010d\u00e1st poji\u0161t\u011bn\u00ed, dostane svou \u010distou mzdu<\/strong>, kter\u00e1 je 19 295 K\u010d<\/strong>.<\/p>\n Pozn. Superhrub\u00e1 mzda se pro \u00fa\u010dely v\u00fdpo\u010dtu dan\u011b zaokrouhluje v\u017edy nahoru na cel\u00e9 stokoruny. Dol\u016f na cel\u00e9 stokoruny se zaokrouhluje pouze v p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec nepodepsal da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed a jeho hrub\u00e1 mzda je ni\u017e\u0161\u00ed ne\u017e 10 000 K\u010d.<\/p>\n Hlavn\u00ed zm\u011bna spo\u010d\u00edv\u00e1 v tom, \u017ee by se da\u0148 nepo\u010d\u00edtala ze superhrub\u00e9 mzdy (33 450 K\u010d), ale z hrub\u00e9 mzdy (25 000 K\u010d). Pokud by da\u0148 z\u016fstala na 15 %<\/strong>, bude ve v\u00fd\u0161i 3 750 K\u010d. Po ode\u010dten\u00ed slevy na poplatn\u00edka (2 070 K\u010d) Libor na dani zaplat\u00ed 1 680 K\u010d<\/strong>. To je o 1 275 K\u010d m\u00e9n\u011b ne\u017e nyn\u00ed. Tuto \u010d\u00e1stku dostane nav\u00edc ke sv\u00e9 v\u00fdplat\u011b.<\/p>\n Pokud by da\u0148 z p\u0159\u00edjmu vzrostla na 19 %<\/strong>, bude ve v\u00fd\u0161i 4 750 K\u010d. Po ode\u010dten\u00ed slevy na poplatn\u00edka Libor zaplat\u00ed 2 680 K\u010d<\/strong>. K v\u00fdplat\u011b tedy st\u00e1le dostane o 275 K\u010d v\u00edce ne\u017e nyn\u00ed.\u00a0<\/p>\n V tabulce najdete kalkulace, jak se v\u00e1m zv\u00fd\u0161\u00ed v\u00fdplata po zru\u0161en\u00ed superhrub\u00e9 mzdy<\/strong>.<\/p>\n Hrub\u00e1 mzda<\/strong><\/p>\n<\/td>\n \u010cist\u00e1 mzda 2020<\/strong><\/p>\n<\/td>\n \u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy (19% da\u0148)<\/strong><\/p>\n<\/td>\n \u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy (15% da\u0148)<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n\n 25 000 K\u010d<\/p>\n<\/td>\n 19 295 K\u010d<\/p>\n<\/td>\n 19 570 K\u010d<\/p>\n<\/td>\n 20 570 K\u010d<\/p>\n<\/td>\n<\/tr>\n 35 000 K\u010d<\/p>\n<\/td>\n 26 185 K\u010d<\/p>\n<\/td>\n 26 570 K\u010d<\/p>\n<\/td>\n 27 970 K\u010d<\/p>\n<\/td>\n<\/tr>\n 50 000 K\u010d<\/p>\n<\/td>\n 36 535 K\u010d<\/p>\n<\/td>\n 37 070 K\u010d<\/p>\n<\/td>\n 39 070 K\u010d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Zv\u00fd\u0161en\u00ed v\u00fdplaty po p\u0159\u00edpadn\u00e9m zru\u0161en\u00ed superhrub\u00e9 mzdy si m\u016f\u017eete sami jednodu\u0161e spo\u010d\u00edtat<\/strong>. Budete pot\u0159ebovat jen v\u00fdplatn\u00ed p\u00e1sku a kalkula\u010dku.<\/p>\n Pozn. Pokud si uplat\u0148ujete krom\u011b slevy na poplatn\u00edka je\u0161t\u011b dal\u0161\u00ed slevy (nap\u0159\u00edklad na d\u00edt\u011b), zahr\u0148te je do v\u00fdpo\u010dtu tak\u00e9.<\/p>\n\n
Co je to hrub\u00e1 a \u010dist\u00e1 mzda<\/h2>\n
Co se zm\u011bn\u00ed po zru\u0161en\u00ed superhrub\u00e9 mzdy<\/h2>\n
V\u00fdpo\u010det s existuj\u00edc\u00ed superhrubou mzdou, rok 2020<\/h2>\n
V\u00fdpo\u010det po zru\u0161en\u00ed superhrub\u00e9 mzdy<\/h2>\n
Jak se v\u00e1m zv\u00fd\u0161\u00ed v\u00fdplata<\/h2>\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Jak si spo\u010d\u00edtat novou v\u00fd\u0161i \u010dist\u00e9 mzdy<\/h2>\n
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