{"id":2292,"date":"2021-06-03T05:00:00","date_gmt":"2021-06-03T05:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vypocet-nahrady-mzdy-za-nevycerpanou-dovolenou-a-za-precerpanou-dovolenou-v-prikladech-6-dil\/"},"modified":"2023-02-01T15:06:34","modified_gmt":"2023-02-01T14:06:34","slug":"vypocet-nahrady-mzdy-za-nevycerpanou-dovolenou-a-za-precerpanou-dovolenou-v-prikladech-6-dil","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vypocet-nahrady-mzdy-za-nevycerpanou-dovolenou-a-za-precerpanou-dovolenou-v-prikladech-6-dil\/","title":{"rendered":"V\u00fdpo\u010det n\u00e1hrady mzdy za nevy\u010derpanou dovolenou a za p\u0159e\u010derpanou dovolenou v p\u0159\u00edkladech &#8211; 6. d\u00edl"},"content":{"rendered":"<h2>1. Legislativn\u00ed r\u00e1mec<\/h2>\n<p>Z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZP).<\/p>\n<h2>2. N\u00e1roky na dovolenou zam\u011bstnanc\u016f v&nbsp;pracovn\u00edm pom\u011bru na dovolenou<\/h2>\n<p>N\u00e1rok na dovolenou a v\u00fdpo\u010det d\u00e9lky dovolen\u00e9 jsme prob\u00edrali v&nbsp;na\u0161ich p\u0159edchoz\u00edch d\u00edlech:<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vypocet-delky-dovolene-pri-nezmenene-tydenni-pracovni-dobe-v-prikladech-1-dil\/\">V\u00fdpo\u010det d\u00e9lky dovolen\u00e9 p\u0159i nezm\u011bn\u011bn\u00e9 t\u00fddenn\u00ed pracovn\u00ed dob\u011b v\u202fp\u0159\u00edkladech \u2013 1. d\u00edl<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vypocet-delky-dovolene-pri-zmenene-tydenni-pracovni-dobe-v-prikladech-2-dil\/\">V\u00fdpo\u010det d\u00e9lky dovolen\u00e9 p\u0159i zm\u011bn\u011bn\u00e9 t\u00fddenn\u00ed pracovn\u00ed dob\u011b v p\u0159\u00edkladech \u2013 2. d\u00edl<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vypocet-delky-dovolene-pri-prekazkach-v-praci-na-strane-zamestnavatele-v-prikladech-3-dil\/\">V\u00fdpo\u010det d\u00e9lky dovolen\u00e9 p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci na stran\u011b zam\u011bstnavatele v p\u0159\u00edkladech \u2013 3. d\u00edl<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vypocet-delky-dovolene-pri-prekazkach-v-praci-na-strane-zamestnance-v-prikladech-4-dil\/\">V\u00fdpo\u010det d\u00e9lky dovolen\u00e9 p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci na stran\u011b zam\u011bstnance v p\u0159\u00edkladech \u2013 4. d\u00edl<\/a><\/p>\n<p>P\u0159ipome\u0148me si jen, \u017ee v\u00fdm\u011bra dovolen\u00e9 za kalend\u00e1\u0159n\u00ed rok \u010din\u00ed dle z\u00e1kon\u00edku pr\u00e1ce:<\/p>\n<ul>\n<li>nejm\u00e9n\u011b 4 t\u00fddny v kalend\u00e1\u0159n\u00edm roce (v&nbsp;podnikatelsk\u00e9 sf\u00e9\u0159e)<\/li>\n<li>5 t\u00fddn\u016f v&nbsp;kalend\u00e1\u0159n\u00edm roce (ve st\u00e1tn\u00ed sf\u00e9\u0159e)<\/li>\n<li>8 t\u00fddn\u016f v kalend\u00e1\u0159n\u00edm roce pedagogick\u00fdch pracovn\u00edk\u016f a akademick\u00fdch pracovn\u00edk\u016f vysok\u00fdch \u0161kol.<\/li>\n<\/ul>\n<figure id=\"attachment_5126\" aria-describedby=\"caption-attachment-5126\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/tabulka_dovolena_6dil.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-5126\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/tabulka_dovolena_6dil-1024x588.png\" alt=\"\" width=\"1024\" height=\"588\"><\/a><figcaption id=\"caption-attachment-5126\" class=\"wp-caption-text\">Orienta\u010dn\u00ed tabulka v\u00fdpo\u010dtu n\u00e1roku na dovolenou p\u0159i stanoven\u00e9 t\u00fddenn\u00ed pracovn\u00ed dob\u011b (TPD)<\/figcaption><\/figure>\n<h2>3. N\u00e1hrada mzdy a jej\u00ed v\u00fdpo\u010det<\/h2>\n<p>Za dobu \u010derp\u00e1n\u00ed dovolen\u00e9 p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci n\u00e1hrada mzdy ve v\u00fd\u0161i <strong>pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku <\/strong>(\u00a7 222 ZP). <strong>&nbsp;<\/strong><\/p>\n<p>Ustanoven\u00ed o pr\u016fm\u011brn\u00e9m v\u00fdd\u011blku bychom nalezli v \u00a7 351 a\u017e \u00a7 362 ZP. Pro jeho v\u00fdpo\u010det jsou jasn\u011b dan\u00e1 pravidla a nelze se od nich odch\u00fdlit. A to ani zakotven\u00edm ve vnit\u0159n\u00edm p\u0159episu zam\u011bstnavatele \u010di v kolektivn\u00ed smlouv\u011b. Pr\u016fm\u011brn\u00fdm v\u00fdd\u011blkem se pro pracovn\u011bpr\u00e1vn\u00ed \u00fa\u010dely rozum\u00ed <strong>pr\u016fm\u011brn\u00fd hrub\u00fd v\u00fdd\u011blek<\/strong> (nestanov\u00ed-li pracovn\u011bpr\u00e1vn\u00ed p\u0159edpisy jinak). Tento pr\u016fm\u011brn\u00fd v\u00fdd\u011blek zji\u0161\u0165ujeme za tzv. rozhodn\u00e9 obdob\u00ed, a to k&nbsp;1. dni n\u00e1sleduj\u00edc\u00edmu po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed. Tedy k&nbsp;1. 1., 1. 4., 1. 7. a k&nbsp;1. 10. kalend\u00e1\u0159n\u00edho roku. S&nbsp;takto vypo\u010dten\u00fdm pr\u016fm\u011brn\u00fdm v\u00fdd\u011blkem pracujeme cel\u00e9 dal\u0161\u00ed kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed.<\/p>\n<p><strong>PHV &#8211; Pr\u016fm\u011brn\u00fd hrub\u00fd hodinov\u00fd v\u00fdd\u011blek zjist\u00edme n\u00e1sledovn\u011b:<\/strong><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/vzorec1_dovolena_6dil.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5135 aligncenter\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/vzorec1_dovolena_6dil.png\" alt=\"\" width=\"513\" height=\"91\"><\/a><\/p>\n<p>P\u0159i\u010dem\u017e do hrub\u00e9 mzdy se <strong>nezapo\u010d\u00edt\u00e1v\u00e1<\/strong> p\u0159edev\u0161\u00edm:<\/p>\n<ul>\n<li>odm\u011bna za pracovn\u00ed pohotovost<\/li>\n<li>odm\u011bna p\u0159i \u017eivotn\u00edm \u010di pracovn\u00edm jubileu<\/li>\n<li>n\u00e1hrada mzdy za dovolenou<\/li>\n<li>n\u00e1hrada mzdy p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v&nbsp;pr\u00e1ci.<\/li>\n<\/ul>\n<p>D\u00e1le se do v\u00fdpo\u010dtu PHV nikdy <strong>nezapo\u010d\u00edt\u00e1v\u00e1<\/strong> nap\u0159.:<\/p>\n<ul>\n<li>n\u00e1hrada mzdy za do\u010dasnou pracovn\u00ed neschopnost<\/li>\n<li>cestovn\u00ed n\u00e1hrady.<\/li>\n<\/ul>\n<p>Do odpracovan\u00e9 doby se <strong>nezapo\u010d\u00edt\u00e1v\u00e1<\/strong>:<\/p>\n<ul>\n<li>jak\u00e9koliv nep\u0159\u00edtomnosti v&nbsp;pr\u00e1ci (neplacen\u00e9 volno, neomluven\u00e1 absence)<\/li>\n<li>p\u0159est\u00e1vky na j\u00eddlo a oddech<\/li>\n<li>doba dovolen\u00e9<\/li>\n<li>obdob\u00ed, za kter\u00e9 n\u00e1le\u017e\u00ed zam\u011bstnanci n\u00e1hrada mzdy p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v pr\u00e1ci, a to jak na stran\u011b zam\u011bstnance, tak na stran\u011b zam\u011bstnavatele.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>Podrobn\u011bj\u0161\u00edmu v\u00fdpo\u010dtu pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku a jeho form\u00e1m se budeme v\u011bnovat v&nbsp;samostatn\u00e9m \u010dervnov\u00e9m \u010dl\u00e1nku \u201ePr\u016fm\u011brn\u00fd v\u00fdd\u011blek dle z\u00e1kon\u00edku pr\u00e1ce v p\u0159\u00edkladech\u201c.&nbsp;<\/p>\n<\/div>\n<p><strong>P\u0158\u00cdKLAD \u010d. 1<\/strong><\/p>\n<p>Pan Josef pracuje u firmy STROJE, s.r.o. jako technik s&nbsp;t\u00fddenn\u00edm \u00favazkem 40 hodin t\u00fddn\u011b. Jeho m\u011bs\u00ed\u010dn\u00ed mzda \u010din\u00ed 35.000 K\u010d. Jak\u00fd bude jeho PHV, pokud za m\u011bs\u00edc leden a\u017e b\u0159ezen 2021 odpracoval v\u0161echny sv\u00e9 sm\u011bny?<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/vzorec2_dovolena_6dil.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5136\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/vzorec2_dovolena_6dil.png\" alt=\"\" width=\"709\" height=\"80\"><\/a><\/p>\n<p>* pracovn\u00ed fond v\u010detn\u011b sv\u00e1tk\u016f<\/p>\n<p><strong>PHV = 205,08 K\u010d \/ hodinu<\/strong><\/p>\n<p><strong>Tento pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek ve v\u00fd\u0161i 205,08 K\u010d se pou\u017eije p\u0159i v\u00fdpo\u010dtu n\u00e1hrady mzdy za dovolenou pro cel\u00e9 2. \u010dtvrtlet\u00ed (od 1. 4. 2021 do 30. 6. 2021). <\/strong><\/p>\n<p><strong>P\u0158\u00cdKLAD \u010d. 2<\/strong><\/p>\n<p>Pan Josef pracuje u firmy STROJE, s.r.o. jako technik s&nbsp;t\u00fddenn\u00edm \u00favazkem 40 hodin t\u00fddn\u011b. Jeho PHV na 2. \u010dtvrtlet\u00ed \u010din\u00ed 205,08 K\u010d. Ve dnech 12. 4. 2021 a\u017e 16. 4. 2021 \u010derpal dovolenou. Jak vypo\u010d\u00edt\u00e1me n\u00e1hradu mzdy za takto \u010derpanou dovolenou?<\/p>\n<p><strong>V\u00fdpo\u010det n\u00e1hrady: 12. 4. 2021 a\u017e 16. 4. 2021 = 40 hodin dovolen\u00e9 * PHV 205,08 K\u010d = 8.203,20 K\u010d<\/strong><\/p>\n<p><strong>Za dobu dovolen\u00e9 bude zam\u011bstnanci z\u00fa\u010dtov\u00e1na n\u00e1hrada mzdy ve v\u00fd\u0161i 8.203,20 K\u010d hrub\u00e9ho. <\/strong><\/p>\n<p>Zp\u016fsob zaokrouhlov\u00e1n\u00ed celkov\u00e9 n\u00e1hrady mzdy nen\u00ed v z\u00e1kon\u00edku pr\u00e1ce upraven. Pouze v \u00a7 142 ZP je stanoveno, \u017ee celkov\u00e1 mzda nebo plat se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru. Doporu\u010dujeme metodiku zaokrouhlov\u00e1n\u00ed jednotliv\u00fdch slo\u017eek mzdy \u010di n\u00e1hrady mzdy stanovit ve vnit\u0159n\u00edm p\u0159edpisu (v souladu s pou\u017e\u00edvan\u00fdm SW). V\u011bt\u0161ina mzdov\u00fdch program\u016f zaokrouhlujte pr\u00e1v\u011b tyto slo\u017eky na cel\u00e9 koruny.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5127\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/alec-bennett-f9NACz3-V-s-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h2>4. P\u0159e\u010derp\u00e1n\u00ed dovolen\u00e9 a n\u00e1roky zam\u011bstnavatele<\/h2>\n<p>V&nbsp;p\u0159\u00edpad\u011b, kdy nep\u0159edv\u00eddan\u011b dojde k p\u0159e\u010derp\u00e1n\u00ed dovolen\u00e9 (v&nbsp;dan\u00e9m kalend\u00e1\u0159n\u00edm roce, pop\u0159\u00edpad\u011b za \u010d\u00e1st kalend\u00e1\u0159n\u00edho roku), je zam\u011bstnanec povinen dle \u00a7 222 odstavce 4 ZP vr\u00e1tit ji\u017e vyplacenou n\u00e1hradu mzdy za takto \u010derpanou dovolenou. Obdobn\u011b se postupuje v situaci, kdy zam\u011bstnanci pr\u00e1vo na dovolenou v\u016fbec nevzniklo, a p\u0159esto ji\u017e n\u011bjakou \u010d\u00e1st dovolen\u00e9 vy\u010derpal.<\/p>\n<p><strong>Jak p\u0159esn\u011b vypo\u010d\u00edtat tuto n\u00e1hradu? <\/strong><\/p>\n<p>P\u0159esnou metodiku, jak postupovat v&nbsp;p\u0159\u00edpad\u011b vr\u00e1cen\u00ed n\u00e1hrady za p\u0159e\u010derpanou dovolenou, v&nbsp;\u017e\u00e1dn\u00e9m p\u0159edpisu nenalezneme. Z&nbsp;praxe se dovozuje, \u017ee by se m\u011blo jednat v\u017edy o vr\u00e1cen\u00ed n\u00e1hrady za posledn\u00ed hodiny takto neopr\u00e1vn\u011bn\u011b \u010derpan\u00e9 dovolen\u00e9 a u t\u011bchto konkr\u00e9tn\u00edch hodin <strong>v&nbsp;t\u00e9 dob\u011b pou\u017eit\u00fd PHV<\/strong>. Upozor\u0148ujeme, \u017ee zam\u011bstnavatel je v&nbsp;souladu s \u00a7147 ZP opr\u00e1vn\u011bn srazit takto vypo\u010dtenou \u010d\u00e1stku bez souhlasu zam\u011bstnance.<\/p>\n<p><strong>P\u0158\u00cdKLAD \u010d. 3<\/strong><\/p>\n<p>Pan Petr pracuje u firmy ABC, s.r.o. od ledna 2021 s&nbsp;dohodnutou fixn\u00ed mzdou 45.000 K\u010d m\u011bs\u00ed\u010dn\u011b. N\u00e1rok na dovolenou za kalend\u00e1\u0159n\u00ed rok je u firmy ABC, s.r.o. v&nbsp;d\u00e9lce 4 t\u00fddny. Na za\u010d\u00e1tku \u00fanora po\u017e\u00e1dal pan Petr sv\u00e9ho zam\u011bstnavatele o 2 t\u00fddny dovolen\u00e9. Jeliko\u017e se zam\u011bstnavatel domn\u00edval, \u017ee pan Petr u n\u011bj bude pracovat dlouhodob\u011b, s&nbsp;\u010derp\u00e1n\u00edm dovolen\u00e9 souhlasil, i kdy\u017e byl pan Petr st\u00e1le ve zku\u0161ebn\u00ed dob\u011b. Na konci b\u0159ezna v\u0161ak pan Petr zru\u0161il pracovn\u00ed pom\u011br ve zku\u0161ebn\u00ed dob\u011b. Jak bude zam\u011bstnavatel postupovat?<\/p>\n<ol>\n<li>Zam\u011bstnavatel mus\u00ed nejprve zjistit, zda v&nbsp;p\u0159\u00edslu\u0161en\u00e9m roce zam\u011bstnanci vznikl n\u00e1rok na dovolenou, a pokud ano, v&nbsp;jak\u00e9 v\u00fd\u0161i.<\/li>\n<li>Porovn\u00e1 s \u00fadaji, kolik hodin dovolen\u00e9 zam\u011bstnanec ji\u017e vy\u010derpal.<\/li>\n<li>Rozd\u00edlem zjist\u00ed, zda do\u0161lo v&nbsp;k&nbsp;p\u0159e\u010derp\u00e1n\u00ed dovolen\u00e9.<\/li>\n<li>Pokud ano, vypo\u010d\u00edt\u00e1 zam\u011bstnavatel sv\u016fj n\u00e1rok a takto vypo\u010dtenou \u010d\u00e1stku sraz\u00ed zam\u011bstnanci ze mzdy.<\/li>\n<\/ol>\n<p>V\u00fdpo\u010det:<\/p>\n<ol>\n<li>N\u00e1rok na dovolenou za rok 2021 vznikl nap\u0159. v&nbsp;d\u00e9lce 39 hodin.<\/li>\n<li>Zam\u011bstnanec vy\u010derpal 80 hodin dovolen\u00e9.<br \/>\n<strong>Za dovolenou<\/strong> <strong>byla v&nbsp;\u00fanorov\u00e9 mzd\u011b zam\u011bstnanci vyplacena n\u00e1hrada mzdy ve v\u00fd\u0161i:<br \/>\n<\/strong><strong>80 hodin * 258,74 = 20.699,20 K\u010d<br \/>\n<\/strong>(PHV pou\u017eit\u00e9 v&nbsp;\u00fanoru: 45.000 \/ 40 hod \u00favazek \/ koeficient 4,348 = 258,74 K\u010d)<\/li>\n<li>Zam\u011bstnanec p\u0159e\u010derpal 41 hodin.<\/li>\n<li>N\u00e1rok zam\u011bstnavatele \u010din\u00ed: <strong>41 hodin * 258,74 = 10.608,34 K\u010d<\/strong><\/li>\n<\/ol>\n<p>Tuto \u010d\u00e1stku je zam\u011bstnavatel opr\u00e1vn\u011bn srazit zam\u011bstnanci z&nbsp;jeho posledn\u00ed mzdy, a to i bez jeho souhlasu. V&nbsp;tomto p\u0159\u00edpad\u011b nen\u00ed vy\u017eadov\u00e1na dohoda o sr\u00e1\u017ek\u00e1ch ze mzdy.<\/p>\n<p><strong>P\u0158\u00cdKLAD \u010d. 4 <\/strong><\/p>\n<p>Zam\u011bstnanec s \u00favazkem 40hod t\u00fddn\u011b str\u00e1vil v m\u011bs\u00edci b\u0159eznu 3 t\u00fddny na zahrani\u010dn\u00ed dovolen\u00e9, v&nbsp;dubnu ale v\u00e1\u017en\u011b onemocn\u011bl a v m\u011bs\u00edci \u010dervnu zem\u0159el. Jak bude zam\u011bstnavatel postupovat v&nbsp;tomto p\u0159\u00edpad\u011b?<\/p>\n<p>V\u00fdpo\u010det:<\/p>\n<ol>\n<li>Pom\u011brn\u00e1 \u010d\u00e1st \u0159\u00e1dn\u00e9 dovolen\u00e9 k datu z\u00e1niku pracovn\u00edho pom\u011bru \u010din\u00ed 80 hodin.<\/li>\n<li>Zam\u011bstnanec vy\u010derpal p\u0159i sv\u00e9m zahrani\u010dn\u00edm pobytu 120 hodin.<\/li>\n<li>Zam\u011bstnanec tak p\u0159e\u010derpal 40 hodin sv\u00e9ho n\u00e1roku na dovolenou.<\/li>\n<\/ol>\n<p><strong>M\u016f\u017ee zam\u011bstnavatel n\u00e1rokovat n\u00e1hradu za takto p\u0159e\u010derpanou dovolenou po poz\u016fstal\u00fdch?<\/strong><\/p>\n<p>Pozor, v&nbsp;tomto p\u0159\u00edpad\u011b pen\u011b\u017eit\u00e1 pr\u00e1va zam\u011bstnavatele smrt\u00ed zam\u011bstnance zanikaj\u00ed. Zam\u011bstnavatel tak nen\u00ed opr\u00e1vn\u011bn po\u017eadovat po poz\u016fstal\u00fdch p\u0159\u00edbuzn\u00fdch n\u00e1hradu za takto \u201ep\u0159e\u010derpanou\u201c dovolenou (\u00a7328 ZP).<\/p>\n<h2>5. Proplacen\u00ed dovolen\u00e9<\/h2>\n<p>Z\u00e1kon\u00edk pr\u00e1ce ve sv\u00e9m \u00a7 222 (v odstavci 2) jasn\u011b stanov\u00ed, \u017ee n\u00e1hrada mzdy nebo platu za nevy\u010derpanou dovolenou n\u00e1le\u017e\u00ed <strong>pouze v&nbsp;p\u0159\u00edpad\u011b skon\u010den\u00ed pracovn\u00edho pom\u011bru<\/strong>. Nehraje p\u0159itom roli, jak\u00fdm zp\u016fsobem byl <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/ukonceni-pracovniho-pomeru-neni-jen-tak-co-je-dobre-vedet\/\">pracovn\u00ed pom\u011br ukon\u010den<\/a>. Nevy\u010derpanou dovolenou tedy nen\u00ed mo\u017en\u00e9 zam\u011bstnanci proplatit, a to i kdyby o to s\u00e1m zam\u011bstnanec po\u017e\u00e1dal. Tento z\u00e1kaz je absolutn\u00ed.<\/p>\n<p>I p\u0159i ukon\u010den\u00ed pracovn\u00edho pom\u011bru se toto pr\u00e1vo na n\u00e1hradu mzdy nebo platu za nevy\u010derpanou dovolenou propl\u00e1c\u00ed ve v\u00fd\u0161i <strong>pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku<\/strong>.<\/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\/2292\">\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\/2292\">\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<p><strong>P\u0158\u00cdKLAD \u010d. 5<\/strong><\/p>\n<p>Pan Roman pracuje jako z\u00e1me\u010dn\u00edk. K&nbsp;datu 31. 12. 2020 zjistil zam\u011bstnavatel, \u017ee u tohoto zam\u011bstnance eviduje 60 dn\u016f nevy\u010derpan\u00e9 dovolen\u00e9. Pan Roman po\u017eaduje v&nbsp;kv\u011btnu 2021 po zam\u011bstnavateli proplacen\u00ed t\u00e9to \u201estar\u00e9\u201c dovolen\u00e9 v&nbsp;rozsahu 480 hodin. M\u016f\u017ee zam\u011bstnavatel t\u00e9to \u017e\u00e1dosti vyhov\u011bt?<\/p>\n<p>Zam\u011bstnavatel nem\u016f\u017ee v&nbsp;\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b zam\u011bstnanci vyhov\u011bt. Pokud by tak u\u010dinil, hroz\u00ed mu pokuta ze strany inspektor\u00e1tu pr\u00e1ce a\u017e do v\u00fd\u0161e 200.000 K\u010d.<\/p>\n<p><strong>P\u0158\u00cdKLAD \u010d. 6 <\/strong><\/p>\n<p>Pan Alois ukon\u010dil pracovn\u00ed pom\u011br dne 30. 4. 2021. K&nbsp;tomuto dni u n\u011bj zam\u011bstnavatel eviduje z\u016fstatek 40 hodin \u0159\u00e1dn\u00e9 dovolen\u00e9 a 10 hodin dodatkov\u00e9 dovolen\u00e9. PHV na 2. \u010dtvrtlet\u00ed \u010din\u00ed 350,10 K\u010d. Jakou n\u00e1hradu za dovolenou obdr\u017e\u00ed pan Alois ve sv\u00e9&nbsp;posledn\u00ed mzd\u011b?<\/p>\n<p><strong>V\u00fdpo\u010det n\u00e1hrady: 40 hodin * PHV 350,10 K\u010d = 14.004 K\u010d<\/strong><\/p>\n<p>Za 10 hodin nevy\u010derpan\u00e9 dodatkov\u00e9 dovolen\u00e9 n\u00e1hrada mzdy zam\u011bstnanci <strong>nep\u0159\u00edslu\u0161\u00ed <\/strong>(\u00a7 222 odst. 5 ZP). Dodatkov\u00e1 dovolen\u00e1 mus\u00ed b\u00fdt v\u017edy vy\u010derp\u00e1na p\u0159ednostn\u011b. V&nbsp;p\u0159\u00edpad\u011b ukon\u010den\u00ed pracovn\u00edho pom\u011bru se nevy\u010derpan\u00e1 \u010d\u00e1st dodatkov\u00e9 dovolen\u00e9 nepropl\u00e1c\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Legislativn\u00ed r\u00e1mec Z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZP). 2. N\u00e1roky na dovolenou zam\u011bstnanc\u016f v&nbsp;pracovn\u00edm pom\u011bru na dovolenou &#8230;<\/p>\n","protected":false},"author":10,"featured_media":2294,"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":[50,198,179,199],"class_list":["post-2292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-dan-z-prijmu-fyzickych-osob","tag-dovolena","tag-mzdova-evidence","tag-zakonik-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2292","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=2292"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2292\/revisions"}],"predecessor-version":[{"id":6602,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2292\/revisions\/6602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2294"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}