{"id":2003,"date":"2025-12-30T18:51:43","date_gmt":"2025-12-30T17:51:43","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/konec-superhrube-mzdy-co-to-udela-s-vyplatou-zamestnancu\/"},"modified":"2025-12-30T18:51:45","modified_gmt":"2025-12-30T17:51:45","slug":"konec-superhrube-mzdy-co-to-udela-s-vyplatou-zamestnancu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/konec-superhrube-mzdy-co-to-udela-s-vyplatou-zamestnancu\/","title":{"rendered":"Konec superhrub\u00e9 mzdy: Jak se zdan\u011bn\u00ed mezd zm\u011bnilo a jak se po\u010d\u00edt\u00e1 \u010dist\u00e1 mzda dnes"},"content":{"rendered":"<p>Zru\u0161en\u00ed superhrub\u00e9 mzdy znamenalo pro v\u011bt\u0161inu zam\u011bstnanc\u016f v\u00fdrazn\u00e9 nav\u00fd\u0161en\u00ed \u010dist\u00e9 mzdy, ani\u017e by se zam\u011bstnavatel\u016fm zv\u00fd\u0161ily n\u00e1klady. Dnes se da\u0148 z p\u0159\u00edjmu po\u010d\u00edt\u00e1 u\u017e <strong>jen z hrub\u00e9 mzdy<\/strong>.<\/p>\n<p>Ne\u017e se pod\u00edv\u00e1me na aktu\u00e1ln\u00ed v\u00fdpo\u010dty, poj\u010fme si p\u0159ipomenout, jak se pojmy mzdy rozli\u0161ovaly a jak se definuj\u00ed dnes.<\/p>\n<p><strong>Co byla superhrub\u00e1 mzda<\/strong><\/p>\n<p>Superhrub\u00e1 mzda byla nejvy\u0161\u0161\u00ed mzda a ud\u00e1vala, <strong>jak\u00e9 m\u00e1 zam\u011bstnavatel celkov\u00e9 mzdov\u00e9 n\u00e1klady na zam\u011bstnance<\/strong>.<\/p>\n<p>Skl\u00e1dala se z:<\/p>\n<ul>\n<li>hrub\u00e9 mzdy zam\u011bstnance v\u010detn\u011b p\u0159\u00edpadn\u00fdch odm\u011bn, p\u0159\u00edplatk\u016f a n\u00e1hrad mzdy (dovolen\u00e1),<\/li>\n<li>odvod\u016f na poji\u0161t\u011bn\u00ed, kter\u00e9 odv\u00e1d\u00ed zam\u011bstnavatel (24,8 % z hrub\u00e9 mzdy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a 9 % z hrub\u00e9 mzdy na zdravotn\u00ed poji\u0161t\u011bn\u00ed, celkem tedy 33,8 % z hrub\u00e9 mzdy).<\/li>\n<\/ul>\n<p><strong>Pozn\u00e1mka: <\/strong>Mzdov\u00e9 n\u00e1klady zam\u011bstnavatele (d\u0159\u00edve SHM) z\u016fst\u00e1vaj\u00ed i po zru\u0161en\u00ed dan\u011bn\u00ed SHM <strong>st\u00e1le stejn\u00e9<\/strong>, proto\u017ee v\u00fd\u0161e odvod\u016f se po\u010d\u00edt\u00e1 z hrub\u00e9 mzdy, nikoliv ze SHM.<\/p>\n<h2>Co je to hrub\u00e1 a \u010dist\u00e1 mzda<\/h2>\n<p>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 <strong>uvedenou v pracovn\u00ed smlouv\u011b<\/strong>. Nen\u00ed to v\u0161ak \u010d\u00e1stka, kterou dostane na \u00fa\u010det.<\/p>\n<p>Nejd\u0159\u00edv se z n\u00ed mus\u00ed <strong>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) <strong>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 (7,1 % z hrub\u00e9 mzdy).<\/p>\n<p>Tuto administrativu za sv\u00e9 pracovn\u00edky zaji\u0161\u0165uje zam\u011bstnavatel. <strong>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<h2>Zru\u0161en\u00ed superhrub\u00e9 mzdy a zam\u011bstnavatel\u00e9<\/h2>\n<p>V\u00fdhodou je, \u017ee po zru\u0161en\u00ed superhrub\u00e9 mzdy, z\u016fstaly mzdov\u00e9 <strong>n\u00e1klady na zam\u011bstnance<\/strong> st\u00e1le<strong> stejn\u00e9<\/strong>. V\u00fd\u0161e odvod\u016f na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed se toti\u017e po\u010d\u00edt\u00e1 z hrub\u00e9 mzdy a ne ze superhrub\u00e9 mzdy. Zam\u011bstnanci tak po zru\u0161en\u00ed dostali vy\u0161\u0161\u00ed v\u00fdplaty, ani\u017e byste museli na mzdy d\u00e1vat v\u00edce pen\u011bz.<\/p>\n<p><strong>Pozn\u00e1mka: <\/strong>Zam\u011bstnanc\u016fm se tak\u00e9 sn\u00ed\u017eila da\u0148 z p\u0159\u00edjm\u016f, kter\u00e1 se d\u0159\u00edve rovn\u011b\u017e po\u010d\u00edtala ze superhrub\u00e9 mzdy.<\/p>\n<p>D\u00e1l se pod\u00edv\u00e1me na p\u0159\u00edklady a konkr\u00e9tn\u00ed v\u00fdpo\u010dty, ze kter\u00fdch zjist\u00edte, o kolik se mzda zam\u011bstnanc\u016fm zv\u00fd\u0161ila. Pokud v\u0161ak pou\u017e\u00edv\u00e1te <strong>\u00fa\u010detn\u00ed program<\/strong> jako t\u0159eba Money S3, u kter\u00e9ho dodavatel garantuje legislativn\u00ed aktu\u00e1lnost, \u017e\u00e1dn\u00e9 v\u00fdpo\u010dty ne\u0159e\u0161\u00edte. \u00da\u010detn\u00ed syst\u00e9m v\u00e1m v\u0161e spo\u010d\u00edt\u00e1 s\u00e1m.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-89825\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/pexels-skitterphoto-9660-1.jpg\" alt=\"\" width=\"668\" height=\"437\" \/><\/p>\n<h2>P\u016fvodn\u00ed v\u00fdpo\u010det se superhrubou mzdou<\/h2>\n<p><strong>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 + odvody ve v\u00fd\u0161i 33,8 %, tedy 8 450 K\u010d, kter\u00e9 plat\u00ed jeho zam\u011bstnavatel) \u010dinila 33 450 K\u010d.<\/p>\n<p>Abychom zjistili v\u00fd\u0161i dan\u011b, mus\u00edme <strong>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 <strong>na dani zaplat\u00ed 2 955 K\u010d<\/strong>.<\/p>\n<p>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 7,1 % z hrub\u00e9 mzdy (1 775 K\u010d) a u zdravotn\u00edho poji\u0161t\u011bn\u00ed 4,5 % z hrub\u00e9 mzdy (1 125 K\u010d).<\/p>\n<p>Kdy\u017e tedy Libor ze sv\u00e9 hrub\u00e9 mzdy ode\u010detl da\u0148 a svou \u010d\u00e1st poji\u0161t\u011bn\u00ed, dostal svou <strong>\u010distou mzdu<\/strong>, kter\u00e1 je <strong>19 145 K\u010d<\/strong>.<\/p>\n<p>Pozn. Superhrub\u00e1 mzda se pro \u00fa\u010dely v\u00fdpo\u010dtu dan\u011b zaokrouhlovala v\u017edy nahoru na cel\u00e9 stokoruny. Dol\u016f na cel\u00e9 stokoruny se zaokrouhlovalo pouze v p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec nepodepsal da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed a jeho hrub\u00e1 mzda byla ni\u017e\u0161\u00ed ne\u017e 10 000 K\u010d.<\/p>\n<h2>V\u00fdpo\u010det po zru\u0161en\u00ed superhrub\u00e9 mzdy<\/h2>\n<p>Hlavn\u00ed zm\u011bna spo\u010d\u00edv\u00e1 v tom, \u017ee nyn\u00ed se da\u0148 nepo\u010d\u00edt\u00e1 ze superhrub\u00e9 mzdy (33 450 K\u010d), ale z hrub\u00e9 mzdy (25 000 K\u010d). <strong>Da\u0148 ve v\u00fd\u0161i 15 %<\/strong> tedy d\u011bl\u00e1 3 750 K\u010d. Po ode\u010dten\u00ed slevy na poplatn\u00edka (ta po zru\u0161en\u00ed superhrub\u00e9 mzdy \u010dinila 2 320 K\u010d) Libor <strong>na dani <\/strong><strong>zaplatil 1 430 K\u010d<\/strong>. To je o 1 525 K\u010d m\u00e9n\u011b ne\u017e p\u0159ed zru\u0161en\u00edm superhrub\u00e9 mzdy. O tuto \u010d\u00e1stku se Liborovi zv\u00fd\u0161\u00ed \u010dist\u00e1 mzda.<\/p>\n<h2>Jak se zam\u011bstanc\u016fm zv\u00fd\u0161ila v\u00fdplata<\/h2>\n<p>V tabulce najdete kalkulace, jak se lidem zv\u00fd\u0161\u00ed v\u00fdplata <strong>po zru\u0161en\u00ed superhrub\u00e9 mzdy<\/strong>.<\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td><strong>Hrub\u00e1 mzda<\/strong><\/td>\n<td><strong>\u010cist\u00e1 mzda po\u010d\u00edtan\u00e1 ze superhrub\u00e9 mzdy (2020)<\/strong><\/td>\n<td><strong>\u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy (2021)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"Hrub\u00e1 mzda\">15 000 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda 2020\">12 405 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy\">13 170 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"Hrub\u00e1 mzda\">20 000 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda 2020\">15 850 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy\">16 870 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"Hrub\u00e1 mzda\">25 000 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda 2020\">19 295 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy\">20 570 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"Hrub\u00e1 mzda\">35 000 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda 2020\">26 185 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy\">27 970 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"Hrub\u00e1 mzda\">50 000 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda 2020\">36 535 K\u010d<\/td>\n<td data-column=\"\u010cist\u00e1 mzda po zru\u0161en\u00ed superhrub\u00e9 mzdy\">39 070 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak spo\u010d\u00edtat sou\u010dasnou v\u00fd\u0161i \u010dist\u00e9 mzdy<\/h2>\n<p>Superhrub\u00e1 mzda ji\u017e neexistuje. Da\u0148 se dnes vypo\u010d\u00edt\u00e1v\u00e1 z hrub\u00e9 mzdy, do v\u00fdpo\u010dtu vstupuj\u00ed dv\u011b da\u0148ov\u00e9 sazby (15 % a 23 %), aktu\u00e1ln\u00ed v\u00fd\u0161e slevy na poplatn\u00edka (2 570 K\u010d) a zv\u00fd\u0161en\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p>Tento postup ukazuje, jak se z hrub\u00e9 mzdy dosp\u011bje k \u010dist\u00e9 mzd\u011b:<\/p>\n<ol>\n<li>Nejprve z hrub\u00e9 mzdy ode\u010dtete<strong> povinn\u00e9 odvody<\/strong>, kter\u00e9 plat\u00ed zam\u011bstnanec \u2013\u2060\u2060\u2060\u2060\u2060\u2060 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed (<strong>7,1 %<\/strong>) a zdravotn\u00ed poji\u0161t\u011bn\u00ed (<strong>4,5 %<\/strong>).<\/li>\n<li>Pot\u00e9 vypo\u010d\u00edt\u00e1te<strong> z\u00e1klad dan\u011b p\u0159ed slevami<\/strong>. Na hrubou da\u0148 aplikujete sazbu<strong> 15 %<\/strong>, nebo v\u00fdjime\u010dn\u011b <strong>23 %<\/strong> u zam\u011bstnanc\u016f s m\u011bs\u00ed\u010dn\u00edm p\u0159\u00edjmem nad 175 868 K\u010d.<\/li>\n<li>Od vypo\u010dten\u00e9 dan\u011b ode\u010dtete <strong>aktu\u00e1ln\u00ed slevy<\/strong>, kter\u00e9 si zam\u011bstnanec uplat\u0148uje.<\/li>\n<li>Nyn\u00ed <strong>vypo\u010d\u00edt\u00e1te \u010distou mzdu<\/strong> podle vzore\u010dku <em>\u010cist\u00e1 mzda = Hrub\u00e1 mzda &#8211; Odvody zam\u011bstnance &#8211; \u010cist\u00e1 da\u0148 k \u00fahrad\u011b<\/em>.<\/li>\n<\/ol>\n<p><strong>Tip:<\/strong> V samostatn\u00e9m \u010dl\u00e1nku rozeb\u00edr\u00e1me <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/navod-si-jednoduse-spocitate-cistou-mzdu\/\">v\u00fdpo\u010det \u010dist\u00e9 mzdy krok za krokem a podrobn\u011b<\/a>.<\/p>\n<h2>Jak dlouho vy\u0161\u0161\u00ed mzdy vydr\u017e\u00ed?<\/h2>\n<p>P\u016fvodn\u00ed obavy z toho, \u017ee da\u0148ov\u00e1 \u00faleva potrv\u00e1 jen <strong>dva roky<\/strong>, se nenaplnily. A\u010dkoli zru\u0161en\u00ed superhrub\u00e9 mzdy a sn\u00ed\u017een\u00ed dan\u00ed znamenalo pro st\u00e1tn\u00ed rozpo\u010det velk\u00fd v\u00fdpadek p\u0159\u00edjm\u016f (p\u0159ibli\u017en\u011b 90 miliard korun ro\u010dn\u011b), da\u0148ov\u00e1 pravidla z\u016fst\u00e1vaj\u00ed platn\u00e1.<\/p>\n<p>Jedin\u00e9 \u00fapravy, kter\u00e9 nastaly, bylo zv\u00fd\u0161en\u00ed sazby pro vysokop\u0159\u00edjmov\u00e9 skupiny <strong>na 23 %<\/strong> (co\u017e \u010d\u00e1ste\u010dn\u011b v\u00fdpadek kompenzuje) a postupn\u00e9 ru\u0161en\u00ed n\u011bkter\u00fdch da\u0148ov\u00fdch slev (nap\u0159. \u0161kolkovn\u00e9 a sleva na studenta).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zru\u0161en\u00ed superhrub\u00e9 mzdy znamenalo pro v\u011bt\u0161inu zam\u011bstnanc\u016f v\u00fdrazn\u00e9 nav\u00fd\u0161en\u00ed \u010dist\u00e9 mzdy, ani\u017e by se zam\u011bstnavatel\u016fm zv\u00fd\u0161ily n\u00e1klady. Dnes se da\u0148 z p\u0159\u00edjmu po\u010d\u00edt\u00e1 u\u017e jen &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2004,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[],"class_list":["post-2003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2003","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=2003"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2003\/revisions"}],"predecessor-version":[{"id":18346,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2003\/revisions\/18346"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2004"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}