{"id":2583,"date":"2025-01-13T17:01:01","date_gmt":"2025-01-13T16:01:01","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-zamestnancum-spocitate-hrubou-a-cistou-mzdu\/"},"modified":"2025-01-13T18:21:47","modified_gmt":"2025-01-13T17:21:47","slug":"jak-zamestnancum-spocitate-hrubou-a-cistou-mzdu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-zamestnancum-spocitate-hrubou-a-cistou-mzdu\/","title":{"rendered":"Jak zam\u011bstnanc\u016fm spo\u010d\u00edt\u00e1te hrubou a \u010distou mzdu"},"content":{"rendered":"<h2>Co je to hrub\u00e1 mzda a jak se po\u010d\u00edt\u00e1<\/h2>\n<p><strong>Hrub\u00e1 mzda<\/strong> je \u010d\u00e1stka, kterou m\u00e1 zam\u011bstnanec uvedenou ve mzdov\u00e9m v\u00fdm\u011bru, plus pr\u00e9mie, p\u0159\u00edplatky, odm\u011bny a dal\u0161\u00ed pohybliv\u00e9 slo\u017eky mzdy.<\/p>\n<p><strong>V\u00fdpo\u010det hrub\u00e9 mzdy<\/strong> je sou\u010dtem v\u0161ech zdaniteln\u00fdch slo\u017eek mzdy, mezi kter\u00e9 pat\u0159\u00ed:<\/p>\n<ul>\n<li aria-level=\"1\">z\u00e1kladn\u00ed mzda dle pracovn\u00ed smlouvy na z\u00e1klad\u011b odpracovan\u00e9 doby,<\/li>\n<li aria-level=\"1\">p\u0159\u00edplatky ke mzd\u011b \u2013 dle z\u00e1kon\u00edku pr\u00e1ce n\u00e1le\u017e\u00ed zam\u011bstnanci p\u0159\u00edplatky za pr\u00e1ci p\u0159es\u010das, o v\u00edkendu, ve sv\u00e1tky \u010di v noci,<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/co-je-nahrada-mzdy-a-jak-na-vypocet\/\">n\u00e1hrady mzdy<\/a> za dovolenou nebo st\u00e1tn\u00ed sv\u00e1tek,<\/li>\n<li aria-level=\"1\">odm\u011bny, pr\u00e9mie, osobn\u00ed ohodnocen\u00ed.<\/li>\n<\/ul>\n<p>P\u0159i v\u00fdpo\u010dtu hrub\u00e9 mzdy mus\u00ed mzdov\u00e1 \u00fa\u010detn\u00ed zapo\u010d\u00edtat je\u0161t\u011b nap\u0159\u00edklad dobu nemoci nebo n\u00e1v\u0161t\u011bvu u l\u00e9ka\u0159\u016f.<\/p>\n<p><strong>TIP: <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/co-jsou-slozky-mzdy-a-jake-povinnosti-zamestnavatele-se-s-nimi-poji\/\">P\u0159e\u010dt\u011bte si v\u00edc o slo\u017ek\u00e1ch mzdy a povinnostech, kter\u00e9 se s nimi poj\u00ed.<\/a><\/p>\n<h2>Jak z hrub\u00e9 spo\u010d\u00edt\u00e1te \u010distou mzdu<\/h2>\n<p>\u010cist\u00e1 mzda je hrub\u00e1 mzda pon\u00ed\u017een\u00e1 o odvody z\u00e1loh na dan\u011b a poji\u0161t\u011bn\u00ed. Po\u010d\u00edt\u00e1 se tedy n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<\/p>\n<ol>\n<li aria-level=\"1\">Z hrub\u00e9 mzdy spo\u010d\u00edt\u00e1te 15% <strong>z\u00e1lohu na da\u0148 z p\u0159\u00edjm\u016f<\/strong>.<\/li>\n<li aria-level=\"1\">Pokud m\u00e1 u v\u00e1s zam\u011bstnanec podepsan\u00e9 prohl\u00e1\u0161en\u00ed k dani (r\u016f\u017eov\u00fd formul\u00e1\u0159), ze z\u00e1lohy na da\u0148 ode\u010dtete <strong>slevu na poplatn\u00edka<\/strong> (v roce 2025 \u010din\u00ed 2 570 K\u010d).<\/li>\n<li aria-level=\"1\">Pokud m\u00e1 zam\u011bstnanec d\u00edt\u011b \u010di d\u011bti, ode\u010dtete z dan\u011b je\u0161t\u011b <strong>slevu na d\u00edt\u011b<\/strong> (v roce 2025 je za prvn\u00ed d\u00edt\u011b 1 267 K\u010d, za druh\u00e9 1 860 K\u010d a za t\u0159et\u00ed a dal\u0161\u00ed d\u011bti 2 320 K\u010d). Pokud se d\u00edky slev\u011b na d\u00edt\u011b dostala z\u00e1loha na da\u0148 do m\u00ednusu, stane se z n\u00ed tzv. da\u0148ov\u00fd bonus, kter\u00fd zam\u011bstnanci p\u0159i\u010dtete k v\u00fdplat\u011b.<\/li>\n<li aria-level=\"1\">Z hrub\u00e9 mzdy je\u0161t\u011b vypo\u010d\u00edtejte zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 zam\u011bstnanci strhnete ze mzdy (zdravotn\u00ed je <strong>4,5 %<\/strong>, soci\u00e1ln\u00ed a nemocensk\u00e9 je <strong>7,1 %<\/strong>).<\/li>\n<li aria-level=\"1\"><strong>\u010cistou mzdu<\/strong> nakonec vypo\u010d\u00edt\u00e1te tak, \u017ee z hrub\u00e9 mzdy ode\u010dtete zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 odv\u00e1d\u00ed zam\u011bstnanec a z\u00e1lohu na da\u0148 z p\u0159\u00edjm\u016f po ode\u010dten\u00ed slev (nebo p\u0159i\u010dtete da\u0148ov\u00fd bonus).<\/li>\n<li aria-level=\"1\">\u00dapln\u011b na z\u00e1v\u011br je\u0161t\u011b z \u010dist\u00e9 mzdy ode\u010dtete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/exekuce-kvuli-alimentum-jak-na-srazky-ze-mzdy\/\">sr\u00e1\u017eky ze mzdy<\/a> nebo p\u0159i\u010dtete n\u00e1hrady za nemoc.<\/li>\n<\/ol>\n<p>Krom\u011b slevy na poplatn\u00edky a slevy na d\u00edt\u011b mohou zam\u011bstnanci uplatnit je\u0161t\u011b n\u011bkter\u00e9 <strong>dal\u0161\u00ed slevy<\/strong>, jsou to:<\/p>\n<ul>\n<li aria-level=\"1\">sleva pro invalidn\u00ed d\u016fchod 1. a 2. stupn\u011b \u2013\u2060 210 K\u010d m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li aria-level=\"1\">sleva pro invalidn\u00ed d\u016fchod 3. stupn\u011b \u2013\u2060 420 K\u010d m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li aria-level=\"1\">sleva pro dr\u017eitele pr\u016fkazu ZTP\/P \u2013\u2060 1 345 K\u010d m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li>sleva na d\u00edt\u011b se ZTP\/P \u2013\u2060 prvn\u00ed d\u00edt\u011b 2 534 K\u010d m\u011bs\u00ed\u010dn\u011b, druh\u00e9 d\u00edt\u011b 3 720 K\u010d m\u011bs\u00ed\u010dn\u011b, t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b 4 640 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/li>\n<\/ul>\n<p>Zam\u011bstnanec m\u016f\u017ee m\u00edt je\u0161t\u011b n\u00e1rok na slevu na man\u017eela nebo man\u017eelku, kter\u00e1 je 24 840 K\u010d ro\u010dn\u011b (u dr\u017eitele pr\u016fkazu ZTP\/P dvojn\u00e1sobek). Vypl\u00e1c\u00ed se ale jednou ro\u010dn\u011b p\u0159i spln\u011bn\u00ed podm\u00ednek a po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed. V m\u011bs\u00ed\u010dn\u00edm v\u00fdpo\u010dtu \u010dist\u00e9 mzdy ji tedy nezohled\u0148ujete.<\/p>\n<p><strong>Pozor:<\/strong> Krom\u011b zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed, kter\u00e9 zam\u011bstnanci strhnete, za n\u011bj mus\u00edte zaplatit i zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 hrad\u00ed zam\u011bstnavatel. Zdravotn\u00ed poji\u0161t\u011bn\u00ed placen\u00e9 zam\u011bstnavatelem \u010din\u00ed 9 % zam\u011bstnancovy hrub\u00e9 mzdy a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 24,8 %.<\/p>\n<p><strong>TIP: <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-na-dani\/\">Podrobnosti o v\u0161ech slev\u00e1ch najdete v samostatn\u00e9m \u010dl\u00e1nku.<\/a><\/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\/2583\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2583\">\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<h2>P\u0159\u00edklad v\u00fdpo\u010dtu \u010dist\u00e9 mzdy<\/h2>\n<p>Zam\u011bstnanec Filip od v\u00e1s podle mzdov\u00e9ho v\u00fdm\u011bru dost\u00e1v\u00e1 hrubou m\u011bs\u00ed\u010dn\u00ed mzdu<strong> 30 000 K\u010d<\/strong>. Z\u00e1loha <strong>15 %<\/strong> na da\u0148 tedy \u010din\u00ed <strong>4 500 K\u010d<\/strong> a po ode\u010dten\u00ed slevy na poplatn\u00edka (2 570 K\u010d) z n\u00ed zbyde<strong> 1 930 K\u010d<\/strong>. Filip m\u00e1 ale je\u0161t\u011b jedno nezaopat\u0159en\u00e9 d\u00edt\u011b, tak\u017ee ze z\u00e1lohy na da\u0148 ode\u010dtete je\u0161t\u011b 1 267 K\u010d. Filipova fin\u00e1ln\u00ed z\u00e1loha na da\u0148 tedy \u010din\u00ed <strong>663 K\u010d<\/strong>.<\/p>\n<p>Za zdravotn\u00ed poji\u0161t\u011bn\u00ed strhnete Filipovi ze mzdy <strong>1 350 K\u010d<\/strong> (4,5 % z 30 000) a za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed <strong>2 130<\/strong><strong> K\u010d<\/strong> (7,1 % z 30 000).<\/p>\n<p>Celkov\u011b tak Filipovi ze mzdy strhnete <strong>4 143<\/strong><strong> K\u010d<\/strong> (663 + 1350 + 2130) a vyplat\u00edte mu \u010distou mzdu <strong>26 037 K\u010d<\/strong>. Ze sv\u00e9ho pak je\u0161t\u011b za Filipa odvedete <strong>7 440<\/strong><strong> K\u010d<\/strong> na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed (24,8 % ze 30 000) a <strong>2 700 K\u010d <\/strong>na zdravotn\u00edm poji\u0161t\u011bn\u00ed (9 % ze 30 000).<\/p>\n<h2>Usnadn\u011bte si pr\u00e1ci s \u00fa\u010detn\u00edm programem<\/h2>\n<p>Nechte po\u010d\u00edt\u00e1n\u00ed mezd na \u00fa\u010detn\u00edm programu, kter\u00fd v\u0161e vy\u0159e\u0161\u00ed za v\u00e1s a d\u00e1 v\u00e1m jistotu, \u017ee jste mzdy vypo\u010d\u00edtali podle nejnov\u011bj\u0161\u00ed legislativy. Do \u00fa\u010detn\u00edho syst\u00e9mu Money S3 v\u017edy v\u010das zapracov\u00e1v\u00e1me ve\u0161ker\u00e9 legislativn\u00ed zm\u011bny nejen ve mzdov\u00e9m z\u00e1kon\u011b. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si ho zdarma<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to hrub\u00e1 mzda a jak se po\u010d\u00edt\u00e1 Hrub\u00e1 mzda je \u010d\u00e1stka, kterou m\u00e1 zam\u011bstnanec uvedenou ve mzdov\u00e9m v\u00fdm\u011bru, plus pr\u00e9mie, p\u0159\u00edplatky, odm\u011bny a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2584,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[32,17],"tags":[95,169,179],"class_list":["post-2583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdova-evidence","category-mzdy-a-personalistika","tag-minimalni-mzda-a-plat","tag-mzda-a-plat","tag-mzdova-evidence"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2583","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=2583"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2583\/revisions"}],"predecessor-version":[{"id":16301,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2583\/revisions\/16301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2584"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}