{"id":2139,"date":"2021-01-29T06:00:03","date_gmt":"2021-01-29T06:00:03","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/"},"modified":"2024-07-09T15:38:02","modified_gmt":"2024-07-09T13:38:02","slug":"rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/","title":{"rendered":"Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b, aneb, co mus\u00ed zam\u011bstnanci p\u0159in\u00e9st do \u00fa\u010dt\u00e1rny?"},"content":{"rendered":"<h2>1. Legislativn\u00ed r\u00e1mec<\/h2>\n<p>Legislativn\u00ed r\u00e1mec pro ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b stanovuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kon \u010d. 586\/1992 Sb. \u2013 z\u00e1kon o dani z p\u0159\u00edjm\u016f<\/a> (d\u00e1le jen ZDP).<\/p>\n<h2>2. Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za rok 2024<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec nem\u00e1 ze z\u00e1kona povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, nebo tak nechce u\u010dinit dobrovoln\u011b, m\u016f\u017ee po\u017e\u00e1dat sv\u00e9ho zam\u011bstnavatele o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b (d\u00e1le jen RZD) za p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b tak m\u016f\u017eeme zjednodu\u0161en\u011b ozna\u010dit za ekvivalent k p\u0159izn\u00e1n\u00ed k dani p\u0159\u00edjm\u016f ur\u010den\u00fd zam\u011bstnanc\u016fm.<\/p>\n<h3>2.1. Lh\u016fty pro zam\u011bstnance<\/h3>\n<p>Zam\u011bstnanec spln\u00ed podm\u00ednky pro proveden\u00ed RZD pokud:<\/p>\n<ul>\n<li>ve zda\u0148ovac\u00edm obdob\u00ed pob\u00edral mzdu pouze od <strong>jednoho<\/strong> nebo od v\u00edce pl\u00e1tc\u016f dan\u011b <strong>postupn\u011b<\/strong> a<\/li>\n<li><strong>u\u010dinil u v\u0161ech t\u011bchto pl\u00e1tc\u016f prohl\u00e1\u0161en\u00ed k\u00a0dani.<\/strong><\/li>\n<\/ul>\n<p>O proveden\u00ed RZD po\u017e\u00e1d\u00e1 zam\u011bstnanec sv\u00e9ho posledn\u00edho zam\u011bstnavatele v p\u0159\u00edslu\u0161n\u00e9m roce. U\u010din\u00ed tak prost\u0159ednictv\u00edm formul\u00e1\u0159e \u201e\u017d\u00e1dost o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed za zda\u0148ovac\u00ed obdob\u00ed\u201c. Po\u017e\u00e1dat sm\u00ed v\u017edy do poloviny \u00fanora n\u00e1sleduj\u00edc\u00edho roku \u2013 za rok 2024 tak provede nejpozd\u011bji do 15. 2. 2025.<\/p>\n<p>Z\u00e1rove\u0148 je zam\u011bstnanec povinen ve stejn\u00e9m term\u00ednu p\u0159edlo\u017eit tomuto zam\u011bstnavateli v\u0161echny doklady za uplynul\u00e9 zda\u0148ovac\u00ed obdob\u00ed od v\u0161ech p\u0159edchoz\u00edch pl\u00e1tc\u016f dan\u011b. Jsou to doklady o:<\/p>\n<ul>\n<li aria-level=\"1\">z\u00fa\u010dtovan\u00e9 nebo vyplacen\u00e9 mzd\u011b,<\/li>\n<li aria-level=\"1\">sra\u017een\u00fdch z\u00e1loh\u00e1ch na da\u0148 z t\u011bchto p\u0159\u00edjm\u016f,<\/li>\n<li aria-level=\"1\">poskytnut\u00e9 m\u011bs\u00ed\u010dn\u00ed slev\u011b na dani<\/li>\n<li aria-level=\"1\">a vyplacen\u00fdch m\u011bs\u00ed\u010dn\u00edch da\u0148ov\u00fdch bonusech.<\/li>\n<\/ul>\n<p>Pokud poplatn\u00edk (zam\u011bstnanec) tyto doklady <strong>nep\u0159edlo\u017e\u00ed<\/strong> pl\u00e1tci v\u010das, pl\u00e1tce dan\u011b (zam\u011bstnavatel) ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed <strong>neprovede.<\/strong><\/p>\n<h3>2.2. Lh\u016fty pro zam\u011bstnavatele<\/h3>\n<p><u>V\u00a0p\u0159\u00edpad\u011b, \u017ee zam\u011bstnavatel obdr\u017e\u00ed v\u010das v\u0161echny pot\u0159ebn\u00e9 dokumenty, provede RZD:<\/u><\/p>\n<ol>\n<li>nejpozd\u011bji do <strong>31. b\u0159ezna<\/strong> n\u00e1sleduj\u00edc\u00edho roku,<\/li>\n<li>p\u0159eplatek nad <strong>50 K\u010d<\/strong> vyplat\u00ed zam\u011bstnanci nejpozd\u011bji do <strong>30. dubna<\/strong> n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n<\/ol>\n<h3>2.3. V\u00fdhody ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed pro zam\u011bstnance<\/h3>\n<ol>\n<li>zam\u011bstnanec m\u00e1 pr\u00e1vo (ne povinnost) o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed po\u017e\u00e1dat,<\/li>\n<li>odpov\u011bdnost za spr\u00e1vn\u00e9 vypo\u0159\u00e1d\u00e1n\u00ed da\u0148ov\u00e9 povinnosti je pouze na zam\u011bstnavateli,<\/li>\n<li>zam\u011bstnanec jen p\u0159edlo\u017e\u00ed p\u0159edepsan\u00e9 doklady a potvrzen\u00ed, d\u00e1le ji\u017e nen\u00ed nijak zat\u011b\u017eov\u00e1n,<\/li>\n<li>da\u0148 se vypo\u010dte u zam\u011bstnance z celoro\u010dn\u00edho z\u00e1kladu dan\u011b,<\/li>\n<li>prov\u00e1d\u00ed se jen ve prosp\u011bch poplatn\u00edka,<\/li>\n<li>p\u0159\u00edpadn\u011b se zam\u011bstnanci doplat\u00ed da\u0148ov\u00fd bonus,<\/li>\n<li>p\u0159\u00edpadn\u00fd nedoplatek vznikl\u00fd z ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed se nevyb\u00edr\u00e1,<\/li>\n<li>zam\u011bstnanec, jeho\u017e \u00fahrnn\u00fd p\u0159\u00edjem nedos\u00e1hne \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy (tj. \u010d\u00e1stky 113 400 K\u010d za rok 2024), neztr\u00e1c\u00ed n\u00e1rok na ji\u017e vyplacen\u00e9 m\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00e9 bonusy,<\/li>\n<li>je mo\u017en\u00e9 prov\u00e9st ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed u poplatn\u00edka, u kter\u00e9ho celkov\u00e9 p\u0159\u00edjmy nep\u0159es\u00e1hly hranici pro solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b podle \u00a7 16 ZDP (za rok 2024 \u010d\u00e1stku 1 582 812 K\u010d),<\/li>\n<li>je posledn\u00ed mo\u017enost <strong>napravit n\u011bkter\u00e1 opomenut\u00ed <\/strong>(nap\u0159. pokud v pr\u016fb\u011bhu roku zam\u011bstnanec v\u010das neprok\u00e1zal zam\u011bstnavateli n\u011bkter\u00e9 rozhodn\u00e9 skute\u010dnosti pro uplatn\u011bn\u00ed slev na dani nebo da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed).<\/li>\n<\/ol>\n<h2>3.\u00a0Slevy na dani pro poplatn\u00edky DPFO<\/h2>\n<p>Pokud budete n\u00e1rokovat da\u0148ov\u00e9 slevy podle ZDP, mus\u00edte p\u0159in\u00e9st do \u00fa\u010dt\u00e1rny n\u00ed\u017ee uveden\u00e1 potvrzen\u00ed.<\/p>\n<h3>3.1. Typy jednotliv\u00fdch slev na dani \u2013 tabulka<\/h3>\n<p><strong>Slevy na dani, kter\u00e9 lze zohlednit pr\u016fb\u011b\u017en\u011b m\u011bs\u00ed\u010dn\u011b v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed:<\/strong><\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td><\/td>\n<td>M\u011bs\u00ed\u010dn\u011b<\/td>\n<td>Za zda\u0148ovac\u00ed obdob\u00ed<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"\">Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">2 570 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">30 840 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Na invaliditu I. a II. stupe\u0148<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">210 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">2 520 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Na invaliditu III. stupe\u0148<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">420 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">5 040 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Na invaliditu ZTP\/P<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">1 345 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">16 140 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Slevy na dani, kter\u00e9 lze zohlednit pouze v RZD:<\/strong><\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td><\/td>\n<td>M\u011bs\u00ed\u010dn\u011b<\/td>\n<td>Za zda\u0148ovac\u00ed obdob\u00ed<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"\">Na man\u017eela\/ku, na registrovan\u00e9ho partnera\/ku<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">nelze<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">24 840 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Na man\u017eela\/ku a registrovan\u00e9ho partnera\/ku ZTP\/P<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">nelze<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">49 680 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Za um\u00edst\u011bn\u00ed ka\u017ed\u00e9ho d\u00edt\u011bte (\u0161kolkovn\u00e9)<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">nelze<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">rok 2020 max. 14 600 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3.2. Pr\u016fkazy k\u00a0prokazov\u00e1n\u00ed slev na dani \u2013 tabulka<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/a><\/td>\n<td>podepsan\u00e9 prohl\u00e1\u0161en\u00ed + n\u00e1hled ob\u010dansk\u00e9ho pr\u016fkazu \u010di pasu<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Na man\u017eela\/ku (registrovan\u00e9ho partnera\/ku)<\/td>\n<td>RZD + \u010destn\u00e9 prohl\u00e1\u0161en\u00ed man\u017eelky, \u017ee jej\u00ed p\u0159\u00edjmy nep\u0159es\u00e1hly za rok stanoven\u00fd limit 68 000 K\u010d + prok\u00e1z\u00e1n\u00ed, \u017ee vy\u017eivovan\u00fd man\u017eel\/ka pe\u010duje o d\u00edt\u011b do 3 let<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>&#8211; na man\u017eela\/ku ZTP\/P (registrovan\u00e9ho partnera\/ku)<\/td>\n<td>dtto + kopie pr\u016fkazu ZTP\/P nebo rozhodnut\u00ed o p\u0159izn\u00e1n\u00ed tohoto pr\u016fkazu (od data p\u0159izn\u00e1n\u00ed)<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>Na invaliditu I. II. a III. stupn\u011b<\/td>\n<td>v\u00fdm\u011br o p\u0159izn\u00e1n\u00ed d\u016fchodu + potvrzen\u00ed o v\u00fdplat\u011b d\u016fchodu + potvrzen\u00ed F\u00da p\u0159i z\u00e1niku n\u00e1roku na invalidn\u00ed d\u016fchod z d\u016fvodu soub\u011bhu n\u00e1roku na starobn\u00ed d\u016fchod<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>&#8211; na invaliditu ZTP\/P<\/td>\n<td>dtto + pr\u016fkaz ZTP\/P nebo rozhodnut\u00ed o p\u0159izn\u00e1n\u00ed tohoto pr\u016fkazu (od data p\u0159izn\u00e1n\u00ed)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>*PSD<\/td>\n<td>podm\u00ednka spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>4. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed pro poplatn\u00edky DPFO<\/h2>\n<h3>4.1. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed \u2013 tabulka<\/h3>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td><\/td>\n<td>M\u011bs\u00ed\u010dn\u011b<\/td>\n<td>Za zda\u0148ovac\u00ed obdob\u00ed<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"\">Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b do 26 let<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\"><\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">bez limitu<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 1. d\u00edt\u011b<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">1 267 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">15 204 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 2. d\u00edt\u011b<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">1 860 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">22 320 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 3. a dal\u0161\u00ed d\u00edt\u011b<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">2 320 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">27 840 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 1. d\u00edt\u011b ZTP\/P<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">2 534 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">30 408 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 2. d\u00edt\u011b ZTP\/P<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">3 720 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">44 640 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed 3. a dal\u0161\u00ed d\u00edt\u011b ZTP\/P<\/td>\n<td data-column=\"M\u011bs\u00ed\u010dn\u011b\">4 640 K\u010d<\/td>\n<td data-column=\"Za zda\u0148ovac\u00ed obdob\u00ed\">55 680 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4.2. Pr\u016fkazy k prokazov\u00e1n\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed \u2013 tabulka<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b<\/td>\n<td>\u00fa\u0159edn\u00ed doklad prokazuj\u00edc\u00ed toto\u017enost d\u00edt\u011bte (nap\u0159. rodn\u00fd list) + potvrzen\u00ed, \u017ee v r\u00e1mci jedn\u00e9 dom\u00e1cnosti neuplat\u0148uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed jin\u00e1 osoba (potvrzen\u00ed zam\u011bstnavatele druh\u00e9ho z rodi\u010d\u016f, pop\u0159. \u010destn\u00e9 prohl\u00e1\u0161en\u00ed druh\u00e9ho z rodi\u010d\u016f)<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>&#8211; d\u00edt\u011b do 18. let<\/td>\n<td>neprokazuje studium<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>&#8211; zletil\u00e9 d\u00edt\u011b<\/td>\n<td>+ potvrzen\u00ed \u0161koly pro p\u0159\u00edslu\u0161n\u00fd rok, semestr, \u010di jinak stanoven\u00e9 obdob\u00ed studia + p\u0159i studiu na zahrani\u010dn\u00ed \u0161kole rozhodnut\u00ed M\u0160MT<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>&#8211; zletil\u00e9 nemocn\u00e9 d\u00edt\u011b<\/td>\n<td>+ potvrzen\u00ed F\u00da, \u017ee pro nemoc, \u00faraz \u010di dlouhodob\u011b nep\u0159\u00edzniv\u00fd zdravotn\u00ed stav nen\u00ed schopno vykon\u00e1vat v\u00fdd\u011ble\u010dnou \u010dinnost<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>&#8211; d\u00edt\u011b ZTP\/P<\/td>\n<td>+ pr\u016fkaz ZTP\/P nebo rozhodnut\u00ed o p\u0159izn\u00e1n\u00ed tohoto pr\u016fkazu<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>&#8211; vnuk, vnu\u010dka<\/td>\n<td>+ rodn\u00fd list rodi\u010de d\u00edt\u011bte, kter\u00fd je d\u00edt\u011btem poplatn\u00edka<\/td>\n<td>*PSD<\/td>\n<\/tr>\n<tr>\n<td>*PSD<\/td>\n<td>podm\u00ednka spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>5. Nezdaniteln\u00e9 \u010d\u00e1sti dan\u011b pro poplatn\u00edky DPFO<\/h2>\n<p>Pokud budete v\u00a0r\u00e1mci RZD uplat\u0148ovat nezdaniteln\u00e9 \u010d\u00e1sti v\u00a0souladu s \u00a715 ZDP, mus\u00edte p\u0159in\u00e9st do \u00fa\u010dt\u00e1rny n\u00ed\u017ee uveden\u00e1 potvrzen\u00ed nejpozd\u011bji do 15. 2. 2025.<\/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\/2139\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu 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=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2139\">\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<h3>5.1. Typy jednotliv\u00fdch nezdaniteln\u00fdch \u010d\u00e1st\u00ed z\u00e1kladu dan\u011b \u2013 tabulka<\/h3>\n<p><strong>Nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b <\/strong><strong>\u2013 <\/strong><strong>pouze v\u00a0RZD. <\/strong><\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td><\/td>\n<td>v prok\u00e1zan\u00e9 v\u00fd\u0161i, maxim\u00e1ln\u011b<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"\">Dary (min. 2% nebo alespo\u0148 1 000 K\u010d)<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">15 % ZD<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; jeden odb\u011br krve<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">3 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; jeden odb\u011br org\u00e1nu<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">20 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">&#8211; jeden odb\u011br kostn\u00ed d\u0159en\u011b nebo kmenov\u00fdch bun\u011bk<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">20 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">\u00daroky z \u00fav\u011bru na bydlen\u00ed<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">150 000 K\u010d za spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnost<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">P\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">24 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Pojistn\u00e9 na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">24 000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td data-column=\"\">Poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de (od roku 2024)<\/td>\n<td data-column=\"v prok\u00e1zan\u00e9 v\u00fd\u0161i, max.\">24 000 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>5.2. Pr\u016fkazy k\u00a0prokazovan\u00ed nezdaniteln\u00fdch \u010d\u00e1st\u00ed z\u00e1kladu dan\u011b \u2013 tabulka<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Dary (bez\u00faplatn\u00e1 pln\u011bn\u00ed)<\/td>\n<td>potvrzen\u00ed o poskytnut\u00e9m daru a o jeho \u00fa\u010delu + doporu\u010duje se kopie dokladu o jeho zaplacen\u00ed<\/td>\n<\/tr>\n<tr>\n<td>&#8211; odb\u011br krve, org\u00e1nu, kostn\u00ed d\u0159en\u011b, kmenov\u00fdch bun\u011bk<\/td>\n<td>potvrzen\u00ed o darov\u00e1n\u00ed krve nebo org\u00e1nu \u2013 potvrzen\u00ed vyd\u00e1v\u00e1 dan\u00e9 zdravotnick\u00e9 za\u0159\u00edzen\u00ed (lze dolo\u017eit souhrnn\u011b na jednom potvrzen\u00ed)<\/td>\n<\/tr>\n<tr>\n<td>\u00daroky z \u00fav\u011bru na bydlen\u00ed<\/td>\n<td>potvrzen\u00ed banky o \u010d\u00e1stce \u00farok\u016f zaplacen\u00fdch za kalend\u00e1\u0159n\u00ed rok + kopie smlouvy o \u00fav\u011bru<\/td>\n<\/tr>\n<tr>\n<td>&#8211; v p\u0159\u00edpad\u011b koup\u011b domu \u010di bytov\u00e9ho domu (v\u010detn\u011b rozestav\u011bn\u00e9 stavby), bytu<\/td>\n<td>+ list vlastnictv\u00ed (v\u00fdpis z katastru nemovitost\u00ed)<\/td>\n<\/tr>\n<tr>\n<td>&#8211; v p\u0159\u00edpad\u011b v\u00fdstavby<\/td>\n<td>+ stavebn\u00ed povolen\u00ed, nebo doklad o ohl\u00e1\u0161en\u00ed stavby + po dokon\u010den\u00ed stavby list vlastnictv\u00ed<\/td>\n<\/tr>\n<tr>\n<td>&#8211; v p\u0159\u00edpad\u011b koup\u011b pozemku<\/td>\n<td>+ list vlastnictv\u00ed + maxim\u00e1ln\u011b po uplynut\u00ed 4 let od uzav\u0159en\u00ed \u00fav\u011brov\u00e9 smlouvy nutno zah\u00e1jit v\u00fdstavbu &#8211; dolo\u017eit stavebn\u00ed povolen\u00ed, nebo ohl\u00e1\u0161en\u00ed stavby<\/td>\n<\/tr>\n<tr>\n<td>&#8211; v p\u0159\u00edpad\u011b \u00fadr\u017eby a zm\u011bny stavby<\/td>\n<td>+ list vlastnictv\u00ed, nebo n\u00e1jemn\u00ed smlouva, nebo dokladem o trval\u00e9m pobytu<\/td>\n<\/tr>\n<tr>\n<td>&#8211; v p\u0159\u00edpad\u011b splacen\u00ed \u010dlensk\u00e9ho vkladu<\/td>\n<td>+ potvrzen\u00ed pr\u00e1vnick\u00e9 osoby, \u017ee je jej\u00edm \u010dlenem nebo spole\u010dn\u00edkem pr\u00e1vnick\u00e9 osoby<\/td>\n<\/tr>\n<tr>\n<td>&#8211; v p\u0159\u00edpad\u011b vypo\u0159\u00e1d\u00e1n\u00ed SJM a spolud\u011bdic\u016f<\/td>\n<td>+ list vlastnictv\u00ed, nebo potvrzen\u00ed pr\u00e1vnick\u00e9 osoby, \u017ee je jej\u00edm \u010dlenem nebo spole\u010dn\u00edkem pr\u00e1vnick\u00e9 osoby<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/td>\n<td>potvrzen\u00ed o v\u00fd\u0161i da\u0148ov\u011b uznateln\u00e9 \u010d\u00e1sti p\u0159\u00edsp\u011bvku z celkov\u011b uhrazen\u00fdch p\u0159\u00edsp\u011bvk\u016f na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed \u010di dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed + kopie smlouvy<\/td>\n<\/tr>\n<tr>\n<td>Pojistn\u00e9 na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>potvrzen\u00ed o zaplacen\u00fdch p\u0159\u00edsp\u011bvc\u00edch na \u017eivotn\u00ed poji\u0161t\u011bn\u00ed + kopie smlouvy<\/td>\n<\/tr>\n<tr>\n<td>Poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de<\/td>\n<td>potvrzen\u00ed o zaplacen\u00e9m pojistn\u00e9m + kopie smlouvy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>1. Legislativn\u00ed r\u00e1mec Legislativn\u00ed r\u00e1mec pro ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b stanovuje z\u00e1kon \u010d. 586\/1992 Sb. \u2013 z\u00e1kon o dani z p\u0159\u00edjm\u016f (d\u00e1le jen ZDP). 2. Ro\u010dn\u00ed &#8230;<\/p>\n","protected":false},"author":10,"featured_media":2140,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,62],"class_list":["post-2139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-sleva-na-dani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2139","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2139"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2139\/revisions"}],"predecessor-version":[{"id":14986,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2139\/revisions\/14986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2140"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}