{"id":350,"date":"2014-02-02T22:00:00","date_gmt":"2014-02-02T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-dohoda-o-provedeni-prace-a-srazkova-dan-nove-od-2014\/"},"modified":"2023-02-01T15:10:08","modified_gmt":"2023-02-01T14:10:08","slug":"infoservis-dohoda-o-provedeni-prace-a-srazkova-dan-nove-od-2014","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/infoservis-dohoda-o-provedeni-prace-a-srazkova-dan-nove-od-2014\/","title":{"rendered":"Infoservis: Dohoda o proveden\u00ed pr\u00e1ce a sr\u00e1\u017ekov\u00e1 da\u0148 nov\u011b od 2014"},"content":{"rendered":"

Dlouh\u00e9 roky jsme byli zvykl\u00ed, \u017ee pokud si zam\u011bstnanec, kter\u00fd nem\u011bl u zam\u011bstnavatele podepsan\u00e9 prohl\u00e1\u0161en\u00ed, nevyd\u011blal m\u011bs\u00ed\u010dn\u011b v\u00edce ne\u017e 5 000 K\u010d, podl\u00e9hala jeho odm\u011bna sr\u00e1\u017ekov\u00e9 dani, kter\u00e1 byla dan\u00ed kone\u010dnou. Od leto\u0161n\u00edho roku je situace odli\u0161n\u00e1.<\/strong><\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Pr\u00e1vn\u00ed \u00faprava pro rok 2013<\/h2>\n

Nebude na \u0161kodu, kdy\u017e si zrekapitulujeme pr\u00e1vn\u00ed \u00fapravu \u00fa\u010dinnou do konce roku 2013. Z\u00e1kon o dani z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) stanovil, \u017ee p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti podl\u00e9h\u00e1 sr\u00e1\u017ekov\u00e9 dani za t\u011bchto podm\u00ednek:<\/p>\n

    \n
  • jedn\u00e1 se o p\u0159\u00edjmy z\u00fa\u010dtovan\u00e9 nebo vyplacen\u00e9 zam\u011bstnavatelem se s\u00eddlem nebo bydli\u0161t\u011bm na \u00fazem\u00ed \u010cR pop\u0159. \u010desk\u00fdm da\u0148ov\u00fdm nerezidentem, kter\u00fd m\u00e1 v \u010cR provozovnu, kter\u00e1 vypl\u00e1c\u00ed tyto p\u0159\u00edjmy,<\/li>\n
  • nesm\u00ed se jednat o p\u0159\u00edjmy za pr\u00e1ci \u010dlen\u016f dru\u017estev, spole\u010dn\u00edk\u016f a jednatel\u016f s.r.o., komanditist\u016f, likvid\u00e1tor\u016f a odm\u011bny \u010dlen\u016f statut\u00e1rn\u00edch a jin\u00fdch org\u00e1n\u016f pr\u00e1vnick\u00fdch osob,<\/li>\n
  • \u00fahrnn\u00e1 v\u00fd\u0161i p\u0159ed zv\u00fd\u0161en\u00edm o zdravotn\u00ed a soci\u00e1ln\u00ed pojistn\u00e9 nep\u0159es\u00e1hne u t\u00e9ho\u017e zam\u011bstnavatele za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc \u010d\u00e1stku 5 000 K\u010d,<\/li>\n
  • zam\u011bstnanec nem\u00e1 u zam\u011bstnavatele podepsan\u00e9 da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n

    Pr\u00e1vn\u00ed \u00faprava pro rok 2014<\/h2>\n

    Od leto\u0161n\u00edho roku do\u0161lo u sr\u00e1\u017ekov\u00e9 dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti k vcelku radik\u00e1ln\u00edm zm\u011bn\u00e1m. P\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti podl\u00e9h\u00e1 re\u017eimu sr\u00e1\u017ekov\u00e9 dan\u011b p\u0159i spln\u011bn\u00ed n\u00e1sleduj\u00edc\u00edch podm\u00ednek:<\/p>\n

      \n
    • jedn\u00e1 se o p\u0159\u00edjmy plynouc\u00ed na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce,<\/li>\n
    • \u00fahrnn\u00e1 v\u00fd\u0161e u t\u00e9ho\u017e pl\u00e1tce dan\u011b nep\u0159es\u00e1hne za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc \u010d\u00e1stku 10 000 K\u010d,<\/li>\n
    • zam\u011bstnanec nem\u00e1 u zam\u011bstnavatele podepsan\u00e9 da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n

      Z v\u00fd\u0161e uveden\u00e9ho lze dovodit, \u017ee jedinou toto\u017enou podm\u00ednkou, kter\u00e1 platila v roce 2013 a plat\u00ed i za sou\u010dasn\u00e9ho zn\u011bn\u00ed ZDP, je po\u017eadavek na absenci podepsan\u00e9ho da\u0148ov\u00e9ho prohl\u00e1\u0161en\u00ed zam\u011bstnance u sv\u00e9ho zam\u011bstnavatele. Ostatn\u00ed podm\u00ednky – jako typ pr\u00e1vn\u00edho vztahu \u010di v\u00fd\u0161e dosa\u017een\u00e9ho p\u0159\u00edjm\u016f za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc – jsou odli\u0161n\u00e9.<\/strong><\/p>\n

      Dal\u0161\u00ed novinkou je ta skute\u010dnost, \u017ee od roku 2014 m\u016f\u017ee poplatn\u00edk, kter\u00e9mu byl p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti podroben u zam\u011bstnavatele sr\u00e1\u017ekov\u00e9 dani, zahrnout tyto p\u0159\u00edjmy do sv\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a m\u016f\u017ee si zapo\u010d\u00edst sr\u00e1\u017ekovou da\u0148 na svoj\u00ed celkovou da\u0148. P\u0159\u00edpadn\u011b si m\u016f\u017ee za\u017e\u00e1dat o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed u sv\u00e9ho zam\u011bstnavatele<\/strong>.<\/p>\n

      Tato novinka m\u016f\u017ee b\u00fdt v\u00fdhodn\u00e1 nap\u0159. u student\u016f, kte\u0159\u00ed pracuj\u00ed v pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed na dohodu o proveden\u00ed pr\u00e1ce bez podepsan\u00e9ho prohl\u00e1\u0161en\u00ed a z t\u00e9to \u010dinnosti je jim sra\u017een\u00e1 sr\u00e1\u017ekov\u00e1 da\u0148 ve v\u00fd\u0161i 15 %. Po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed si m\u016f\u017eou podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob, kde uvedou p\u0159\u00edjmy z dohody o proveden\u00ed pr\u00e1ce a sra\u017eenou da\u0148. Vlivem slev na dani m\u016f\u017ee doj\u00edt k tomu, \u017ee jim bude vr\u00e1cena p\u016fvodn\u011b sra\u017een\u00e1 da\u0148.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Dlouh\u00e9 roky jsme byli zvykl\u00ed, \u017ee pokud si zam\u011bstnanec, kter\u00fd nem\u011bl u zam\u011bstnavatele podepsan\u00e9 prohl\u00e1\u0161en\u00ed, nevyd\u011blal m\u011bs\u00ed\u010dn\u011b v\u00edce ne\u017e 5 000 K\u010d, podl\u00e9hala jeho odm\u011bna …<\/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":[17,21],"tags":[83,69],"class_list":["post-350","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-dohoda-o-provedeni-prace","tag-srazkova-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/350","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=350"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/350\/revisions"}],"predecessor-version":[{"id":5383,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/350\/revisions\/5383"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}