{"id":233,"date":"2012-08-20T20:00:00","date_gmt":"2012-08-20T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-dopady-docasneho-prideleni-zamestnance-k-jinemu-zamestnavateli\/"},"modified":"2023-02-01T15:10:22","modified_gmt":"2023-02-01T14:10:22","slug":"danove-dopady-docasneho-prideleni-zamestnance-k-jinemu-zamestnavateli","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-dopady-docasneho-prideleni-zamestnance-k-jinemu-zamestnavateli\/","title":{"rendered":"Infoservis: Da\u0148ov\u00e9 dopady do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed zam\u011bstnance k jin\u00e9mu zam\u011bstnavateli"},"content":{"rendered":"

Da\u0148ov\u00fdmi dopady nov\u00e9ho ustanoven\u00ed z\u00e1kon\u00edku pr\u00e1ce umo\u017e\u0148uj\u00edc\u00edho p\u0159id\u011blit sv\u00e9ho zam\u011bstnance jin\u00e9mu zam\u011bstnavateli se zab\u00fdval Koordina\u010dn\u00ed v\u00fdbor Komory da\u0148ov\u00fdch poradc\u016f a Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (d\u00e1le jen \u201eKOOV\u201c).\u00a0<\/em><\/em><\/strong><\/em><\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

[toc]<\/p>\n

Do z\u00e1kon\u00edku pr\u00e1ce (d\u00e1le jen \u201eZP\u201c) bylo s\u00a0\u00fa\u010dinnost\u00ed od 1.1.2012 vlo\u017eeno nov\u00e9 ustanoven\u00ed \u00a7 43a, kter\u00e9 umo\u017e\u0148uje zam\u011bstnavateli do\u010dasn\u011b p\u0159id\u011blit sv\u00e9ho zam\u011bstnance jin\u00e9mu zam\u011bstnavateli. V\u00a0praxi se toto ustanoven\u00ed m\u016f\u017ee vyu\u017e\u00edt nap\u0159. v\u00a0situaci, kdy zam\u011bstnavatel nem\u00e1 pro sv\u00e9ho zam\u011bstnance pln\u00e9 vyt\u00ed\u017een\u00ed a naopak u jin\u00e9ho zam\u011bstnavatele je \u017e\u00e1douc\u00ed na omezenou dobu vyu\u017e\u00edt dan\u00e9ho zam\u011bstnance.<\/p>\n

V\u00a0dal\u0161\u00edm textu bude zam\u011bstnavatel, kter\u00fd p\u0159id\u011bluje sv\u00e9ho zam\u011bstnance, ozna\u010dov\u00e1n jako pr\u00e1vn\u00ed zam\u011bstnavatel<\/strong>; zam\u011bstnavatel, kter\u00fd do\u010dasn\u011b p\u0159ij\u00edm\u00e1 zam\u011bstnance, bude ozna\u010dov\u00e1n jako ekonomick\u00fd zam\u011bstnavatel<\/strong>.<\/p>\n

I. Z\u00e1kon\u00edk pr\u00e1ce<\/h2>\n

Podle ustanoven\u00ed \u00a7 43a ZP mus\u00ed do\u010dasn\u00e9 p\u0159id\u011blen\u00ed spl\u0148ovat n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n

    \n
  • dohodu o do\u010dasn\u00e9m p\u0159id\u011blen\u00ed zam\u011bstnance k jin\u00e9mu zam\u011bstnavateli sm\u00ed zam\u011bstnavatel s t\u00edmto zam\u011bstnancem uzav\u0159\u00edt nejd\u0159\u00edve po uplynut\u00ed 6 m\u011bs\u00edc\u016f ode dne vzniku pracovn\u00edho pom\u011bru,<\/li>\n
  • za do\u010dasn\u00e9 p\u0159id\u011blen\u00ed zam\u011bstnance k jin\u00e9mu zam\u011bstnavateli nesm\u00ed b\u00fdt poskytov\u00e1na \u00faplata; to neplat\u00ed, pokud jde o refundaci n\u00e1klad\u016f (nap\u0159. mzda (plat), pojistn\u00e9, cestovn\u00ed n\u00e1hrady),<\/li>\n
  • v dohod\u011b mus\u00ed b\u00fdt uveden n\u00e1zev zam\u011bstnavatele, je-li pr\u00e1vnickou osobou, nebo jm\u00e9no, pop\u0159\u00edpad\u011b jm\u00e9na a p\u0159\u00edjmen\u00ed zam\u011bstnavatele, je-li fyzickou osobou, k n\u00ed\u017e se zam\u011bstnanec do\u010dasn\u011b p\u0159id\u011bluje, den, kdy do\u010dasn\u00e9 p\u0159id\u011blen\u00ed vznikne, druh a m\u00edsto v\u00fdkonu pr\u00e1ce a doba, na kterou se do\u010dasn\u00e9 p\u0159id\u011blen\u00ed sjedn\u00e1v\u00e1. V dohod\u011b m\u016f\u017ee b\u00fdt sjedn\u00e1no pravideln\u00e9 pracovi\u0161t\u011b pro \u00fa\u010dely cestovn\u00edch n\u00e1hrad. Dohoda mus\u00ed b\u00fdt uzav\u0159ena p\u00edsemn\u011b,<\/li>\n
  • po dobu do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed zam\u011bstnance k v\u00fdkonu pr\u00e1ce k jin\u00e9mu zam\u011bstnavateli ukl\u00e1d\u00e1 zam\u011bstnanci jm\u00e9nem pr\u00e1vn\u00edho zam\u011bstnavatele pracovn\u00ed \u00fakoly, organizuje, \u0159\u00edd\u00ed a kontroluje jeho pr\u00e1ci, d\u00e1v\u00e1 mu k tomu \u00fa\u010delu z\u00e1vazn\u00e9 pokyny, vytv\u00e1\u0159\u00ed p\u0159\u00edzniv\u00e9 pracovn\u00ed podm\u00ednky a zaji\u0161\u0165uje bezpe\u010dnost a ochranu zdrav\u00ed p\u0159i pr\u00e1ci ekonomick\u00fd zam\u011bstnavatel. Tento ekonomick\u00fd zam\u011bstnavatel nesm\u00ed v\u016f\u010di do\u010dasn\u011b p\u0159id\u011blen\u00e9mu zam\u011bstnanci \u010dinit pr\u00e1vn\u00ed \u00fakony jm\u00e9nem pr\u00e1vn\u00edho zam\u011bstnavatele,<\/li>\n
  • po dobu do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed poskytuje zam\u011bstnanci mzdu nebo plat, pop\u0159\u00edpad\u011b t\u00e9\u017e cestovn\u00ed n\u00e1hrady pr\u00e1vn\u00ed zam\u011bstnavatel,<\/li>\n
  • pracovn\u00ed a mzdov\u00e9 nebo platov\u00e9 podm\u00ednky zam\u011bstnance do\u010dasn\u011b p\u0159id\u011blen\u00e9ho k jin\u00e9mu zam\u011bstnavateli nesm\u011bj\u00ed b\u00fdt hor\u0161\u00ed, ne\u017e jsou nebo by byly podm\u00ednky srovnateln\u00e9ho zam\u011bstnance zam\u011bstnavatele, k n\u011bmu\u017e je zam\u011bstnanec do\u010dasn\u011b p\u0159id\u011blen,<\/li>\n
  • do\u010dasn\u00e9 p\u0159id\u011blen\u00ed kon\u010d\u00ed uplynut\u00edm doby, na kterou bylo sjedn\u00e1no. P\u0159ed uplynut\u00edm t\u00e9to doby kon\u010d\u00ed do\u010dasn\u00e9 p\u0159id\u011blen\u00ed dohodou smluvn\u00edch stran pracovn\u00ed smlouvy nebo v\u00fdpov\u011bd\u00ed dohody o do\u010dasn\u00e9m p\u0159id\u011blen\u00ed z jak\u00e9hokoliv d\u016fvodu nebo bez uveden\u00ed d\u016fvodu s patn\u00e1ctidenn\u00ed v\u00fdpov\u011bdn\u00ed dobou, kter\u00e1 za\u010d\u00edn\u00e1 dnem, v n\u011bm\u017e byla v\u00fdpov\u011b\u010f doru\u010dena druh\u00e9 smluvn\u00ed stran\u011b. Dohoda o ukon\u010den\u00ed do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed nebo v\u00fdpov\u011b\u010f t\u00e9to dohody mus\u00ed b\u00fdt p\u00edsemn\u00e1,<\/li>\n
  • do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed je zak\u00e1z\u00e1no pou\u017e\u00edt na agenturn\u00ed zam\u011bstn\u00e1v\u00e1n\u00ed,<\/li>\n
  • do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed se nepou\u017eije v p\u0159\u00edpadech prohlubov\u00e1n\u00ed nebo zvy\u0161ov\u00e1n\u00ed kvalifikace.<\/li>\n<\/ul>\n

    M\u016f\u017ee vyvstat ot\u00e1zka, jak\u00fd je rozd\u00edl mezi do\u010dasn\u00fdm p\u0159id\u011blen\u00edm zam\u011bstnance dle \u00a7 43a a agenturn\u00edm zam\u011bstn\u00e1v\u00e1n\u00edm. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed si vy\u017e\u00e1dalo stanovisko k\u00a0t\u00e9to problematice od Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed (d\u00e1le jen \u201eMPSV\u201c). MPSV se vyj\u00e1d\u0159ilo v\u00a0tom smyslu, \u017ee tyto dva instituty se od sebe z\u00e1sadn\u011b li\u0161\u00ed sv\u00fdm \u00fa\u010delem. \u00da\u010delem agenturn\u00edho zam\u011bstn\u00e1v\u00e1n\u00ed je zprost\u0159edkovat (zajistit) uchaze\u010di zam\u011bstn\u00e1n\u00ed u u\u017eivatele. \u00da\u010delem do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed zam\u011bstnance k\u00a0jin\u00e9mu zam\u011bstnavateli je \u0159e\u0161en\u00ed situace, kdy pr\u00e1vn\u00ed zam\u011bstnavatel po p\u0159echodnou dobu zpravidla z\u00a0provozn\u00edch d\u016fvod\u016f, nem\u00e1 mo\u017enost p\u0159id\u011blovat zam\u011bstnanci sjednanou, pop\u0159. ani jinou pr\u00e1ci. Dal\u0161\u00edm rozd\u00edlem je to, \u017ee u agenturn\u00edho zam\u011bstn\u00e1v\u00e1n\u00ed si agentura \u00fa\u010dtuje ziskovou mar\u017ei, kter\u00e1 naopak u do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed je nep\u0159\u00edpustn\u00e1. K\u00a0do\u010dasn\u00e9mu p\u0159id\u011blen\u00ed nen\u00ed nutn\u00e9 m\u00edt povolen\u00ed MPSV.<\/p>\n

    U do\u010dasn\u00e9ho p\u0159id\u011blen\u00ed lze o\u010dek\u00e1vat dv\u011b dohody:<\/p>\n

      \n
    1. dohodu mezi pr\u00e1vn\u00edm zam\u011bstnavatelem a jeho zam\u011bstnancem,<\/li>\n
    2. dohoda mezi pr\u00e1vn\u00edm a ekonomick\u00fdm zam\u011bstnavatelem<\/li>\n<\/ol>\n

      II. Da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n

      P\u0159i do\u010dasn\u00e9m p\u0159id\u011blen\u00ed zam\u011bstnance vznikaj\u00ed ekonomick\u00e9mu zam\u011bstnavateli v\u00a0z\u00e1sad\u011b dva typy n\u00e1klad\u016f:<\/p>\n

        \n
      1. refundovan\u00e9 n\u00e1klady hrazen\u00e9 pr\u00e1vn\u00edmu zam\u011bstnavateli \u2013 mzda (plat), odvody na ZP a SP, smluvn\u00ed benefity, bonusy, apod.<\/li>\n
      2. n\u00e1klady p\u0159\u00edmo hrazen\u00e9 ekonomick\u00fdm zam\u011bstnavatelem \u2013 n\u00e1klady na pracovn\u00ed podm\u00ednky, bezpe\u010dnost a ochranu zdrav\u00ed, cestovn\u00ed n\u00e1hrady, apod.<\/li>\n<\/ol>\n

        U obou typ\u016f n\u00e1klad\u016f bylo na KOOV odsouhlaseno, \u017ee pokud uveden\u00e9 n\u00e1klady spl\u0148uj\u00ed podm\u00ednky \u00a7 43a ZP a sou\u010dasn\u011b podm\u00ednky pro obecnou da\u0148ovou znatelnost dle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) jedn\u00e1 se u ekonomick\u00e9ho zam\u011bstnavatele o da\u0148ov\u011b uznateln\u00e9 n\u00e1klady.<\/strong><\/p>\n

        Sou\u010dasn\u011b bylo dohodnuto, \u017ee pokud jsou pr\u00e1vn\u00ed a ekonomick\u00fd zam\u011bstnavatel spojen\u00fdmi osobami dle \u00a7 23 odst. 7 ZDP je pova\u017eov\u00e1na \u00fahrada dle \u00a7 43a odst. 5 ZP za obvyklou.<\/strong><\/p>\n

        III. Da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n

        V\u00a0oblasti dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob bylo \u0159e\u0161eno, zda je v\u00a0pozici pl\u00e1tce dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti pr\u00e1vn\u00ed \u010di ekonomick\u00fd zam\u011bstnavatel.<\/p>\n

        Z\u00e1v\u011br KOOV je v\u00a0t\u00e9to oblasti n\u00e1sleduj\u00edc\u00ed:<\/p>\n

        \u201ePl\u00e1tcem dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti je obecn\u011b pr\u00e1vn\u00ed\/p\u0159id\u011bluj\u00edc\u00ed zam\u011bstnavatel. V\u00a0p\u0159\u00edpad\u011b, \u017ee pr\u00e1vn\u00ed\/p\u0159id\u011bluj\u00edc\u00ed zam\u011bstnavatel je zahrani\u010dn\u00edm subjektem, p\u0159ech\u00e1zej\u00ed povinnosti pl\u00e1tce p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti na \u010desk\u00e9ho ekonomick\u00e9ho zam\u011bstnavatele, av\u0161ak nelze pou\u017e\u00edt stanoven\u00ed v\u00fd\u0161e p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti ve v\u00fd\u0161i 60% z\u00a0uhrazen\u00e9 \u010d\u00e1stky pr\u00e1vn\u00edmu\/p\u0159id\u011bluj\u00edc\u00edmu zam\u011bstnavateli, pokud \u00fahrada pr\u00e1vn\u00edmu\/p\u0159id\u011bluj\u00edc\u00edmu zam\u011bstnavateli neobsahuje \u010d\u00e1stku za zprost\u0159edkov\u00e1n\u00ed.\u201c<\/em><\/strong><\/p>\n

        Cestovn\u00ed n\u00e1hrady dle ZP nejsou p\u0159edm\u011btem dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, a to bez ohledu na skute\u010dnost, zda jsou vypl\u00e1cen\u00e9 pr\u00e1vn\u00edm \u010di ekonomick\u00fdm zam\u011bstnavatelem. Samoz\u0159ejmost\u00ed je, \u017ee nelze vyplatit cestovn\u00ed n\u00e1hrady dvoj\u00ed za tyt\u00e9\u017e dny.<\/strong><\/p>\n

        IV. DPH<\/h2>\n

        Z\u00a0pohledu DPH se \u0159e\u0161ilo, zda do\u010dasn\u00e9 p\u0159id\u011blen\u00ed zam\u011bstnance resp. refundace n\u00e1klad\u016f s\u00a0t\u00edm spojen\u00fdch podl\u00e9h\u00e1 dani z\u00a0p\u0159idan\u00e9 hodnoty.<\/p>\n

        Z\u00e1v\u011br KOOV:<\/p>\n

        \u00dahrada n\u00e1klad\u016f za zam\u011bstnance hrazen\u00e1 striktn\u011b podle ustanoven\u00ed \u00a7 43a nen\u00ed \u00faplatou za zdaniteln\u00e9 pln\u011bn\u00ed. Podle GF\u0158 jsou refundovan\u00e9 n\u00e1klady v\u00fdrazem hodnoty pr\u00e1ce, kterou poskytl zam\u011bstnanec ekonomick\u00e9mu zam\u011bstnavateli a vzhledem k\u00a0tomu, \u017ee se jedn\u00e1 o p\u0159\u00edjmy z\u00a0pracovn\u011b-pr\u00e1vn\u00edho vztahu, nepova\u017euj\u00ed se ve smyslu ustanoven\u00ed \u00a7 5 odst. 2 z\u00e1kona o DPH za ekonomickou \u010dinnost. Tud\u00ed\u017e refundace n\u00e1klad\u016f vyvolan\u00e1 p\u0159id\u011blen\u00edm zam\u011bstnance nepodl\u00e9h\u00e1 DPH!<\/strong><\/p>\n

        Pro \u00faplnost uv\u00e1d\u00edm, \u017ee samoz\u0159ejm\u011b agenturn\u00ed zam\u011bstn\u00e1v\u00e1n\u00ed DPH podl\u00e9h\u00e1.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Da\u0148ov\u00fdmi dopady nov\u00e9ho ustanoven\u00ed z\u00e1kon\u00edku pr\u00e1ce umo\u017e\u0148uj\u00edc\u00edho p\u0159id\u011blit sv\u00e9ho zam\u011bstnance jin\u00e9mu zam\u011bstnavateli se zab\u00fdval Koordina\u010dn\u00ed v\u00fdbor Komory da\u0148ov\u00fdch poradc\u016f a Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (d\u00e1le jen …<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[64,101,98],"class_list":["post-233","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-platce-dane","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/233","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=233"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/233\/revisions"}],"predecessor-version":[{"id":3074,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/233\/revisions\/3074"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}