{"id":3753,"date":"2026-03-11T18:18:21","date_gmt":"2026-03-11T17:18:21","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/zamestnanci-studenti-matky-i-duchodci-musi-sam-podat-danove-priznani-2\/"},"modified":"2026-03-11T18:18:23","modified_gmt":"2026-03-11T17:18:23","slug":"zamestnanci-studenti-matky-i-duchodci-musi-sam-podat-danove-priznani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnanci-studenti-matky-i-duchodci-musi-sam-podat-danove-priznani\/","title":{"rendered":"Kdo mus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed: zam\u011bstnanci, studenti, matky i d\u016fchodci"},"content":{"rendered":"<h2>Kdo m\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025<\/h2>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 pod\u00e1v\u00e1te na ja\u0159e 2026. Podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (\u00a7 38g) mus\u00edte p\u0159izn\u00e1n\u00ed podat, pokud va\u0161e ro\u010dn\u00ed p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob za uplynul\u00fd rok (tj. 2025) <strong>p\u0159es\u00e1hly 50 000 K\u010d<\/strong>, jestli\u017ee se nejedn\u00e1 o p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo o p\u0159\u00edjmy, z nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte podat i v p\u0159\u00edpad\u011b, \u017ee va\u0161e ro\u010dn\u00ed p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed dani z p\u0159\u00edjm\u016f nep\u0159es\u00e1hly 50 000 K\u010d, ale <strong>vykazujete da\u0148ovou ztr\u00e1tu<\/strong>. Ztr\u00e1tu uvedete v p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob se z\u00e1porn\u00fdm znam\u00e9nkem na \u0159\u00e1dku 42.<\/p>\n<p>Dal\u0161\u00ed specifick\u00e9 p\u0159\u00edpady, kdy mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#cast4\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f v \u00a7 38g<\/a>.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p><strong>TIP:<\/strong> Pro pot\u0159eby da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed byste si m\u011bli evidovat v\u0161echny p\u0159\u00edjmy. Z\u00e1kladem je toti\u017e jejich sou\u010det za uplynul\u00fd rok. Hod\u00ed se proto pou\u017e\u00edvat vhodnou aplikaci, kde m\u00e1te v\u0161echny faktury pohromad\u011b. <a href=\"https:\/\/www.idoklad.cz\/cenik\" target=\"_blank\" rel=\"noopener\">V iDokladu si m\u016f\u017eete v\u00e9st evidenci faktur do 5 klient\u016f zdarma<\/a>. V pokro\u010dilej\u0161\u00ed placen\u00e9 verzi pak zvl\u00e1dnete nachystat i da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, kter\u00e9 snadno nahrajete p\u0159\u00edmo na da\u0148ov\u00fd port\u00e1l finan\u010dn\u00ed spr\u00e1vy.\u00a0<\/p>\n<p>Pokud m\u00e1te zam\u011bstnance, sklady, e-shop a va\u0161e firemn\u00ed agenda je celkov\u011b slo\u017eit\u011bj\u0161\u00ed, na veden\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f doporu\u010dujeme \u00fa\u010detn\u00ed program, nap\u0159\u00edklad Money S3. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Ve verzi zdarma<\/a> vytvo\u0159\u00edte a\u017e 500 z\u00e1znam\u016f v pen\u011b\u017en\u00edm den\u00edku.<\/p>\n<\/div>\n<p>Pro pot\u0159eby da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed byste si m\u011bli evidovat v\u0161echny p\u0159\u00edjmy. Z\u00e1kladem je toti\u017e jejich sou\u010det za uplynul\u00fd rok. Hod\u00ed se proto pou\u017e\u00edvat vhodnou aplikaci, kde m\u00e1te v\u0161echny faktury pohromad\u011b. <a href=\"https:\/\/www.idoklad.cz\/cenik\" target=\"_blank\" rel=\"noopener\">V iDokladu si m\u016f\u017eete v\u00e9st evidenci faktur do 5 klient\u016f zdarma<\/a>. V pokro\u010dilej\u0161\u00ed placen\u00e9 verzi pak zvl\u00e1dnete nachystat i da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, kter\u00e9 snadno nahrajete p\u0159\u00edmo na da\u0148ov\u00fd port\u00e1l finan\u010dn\u00ed spr\u00e1vy.<\/p>\n<p>Pokud m\u00e1te zam\u011bstnance, sklady, e-shop a va\u0161e firemn\u00ed agenda je celkov\u011b slo\u017eit\u011bj\u0161\u00ed, na veden\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f doporu\u010dujeme \u00fa\u010detn\u00ed program, nap\u0159\u00edklad Money S3. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Ve verzi zdarma<\/a> vytvo\u0159\u00edte nap\u0159\u00edklad a\u017e 500 z\u00e1znam\u016f v pen\u011b\u017en\u00edm den\u00edku.<\/p>\n<p>P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-vyplnit-danove-priznani-pravnickych-osob\/\">jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/p>\n<h2>Zru\u0161en\u00ed solid\u00e1rn\u00ed dan\u011b: zdan\u011bn\u00ed nadpr\u016fm\u011brn\u00fdch p\u0159\u00edjm\u016f<\/h2>\n<p>Solid\u00e1rn\u00ed da\u0148 byla v roce 2021 zru\u0161ena, ale nahradila ji <strong>23% da\u0148 z p\u0159\u00edjm\u016f<\/strong>.\u00a0Pokud sou\u010det va\u0161ich <strong>ro\u010dn\u00edch d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b ze v\u0161ech p\u0159\u00edjm\u016f<\/strong> (ze zam\u011bstn\u00e1n\u00ed, podnik\u00e1n\u00ed, pron\u00e1jmu, prodeje majetku nebo pod\u00edlu ve firm\u011b) p\u0159es\u00e1hne <strong>36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy<\/strong>, tedy v roce 2026 \u010d\u00e1stku <strong>1\u202f762\u202f812\u202fK\u010d<\/strong>, z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed tento limit zaplat\u00edte 23\u202f% da\u0148.<\/p>\n<h2>Kdo nem\u00e1 povinnost odevzdat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Poj\u010fme si uk\u00e1zat dal\u0161\u00ed p\u0159\u00edpady, kdy formul\u00e1\u0159 s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm vypl\u0148ovat nemus\u00edte:<\/p>\n<ol>\n<li>M\u00e1te p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti pouze <strong>u jednoho zam\u011bstnavatele<\/strong> za dan\u00fd rok. (P\u0159izn\u00e1n\u00ed, respektive <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/\">ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/a>, za v\u00e1s vypln\u00ed a odevzd\u00e1 zam\u011bstnavatel.)<\/li>\n<li>Byli jste zam\u011bstnan\u00ed u v\u00edce zam\u011bstnavatel\u016f postupn\u011b (v r\u00e1mci jednoho m\u011bs\u00edce jste nem\u011bli dva a v\u00edce p\u0159\u00edjm\u016f sou\u010dasn\u011b), ale u v\u0161ech jste podali <strong>prohl\u00e1\u0161en\u00ed k dani <\/strong>a z\u00e1rove\u0148 jste neuplat\u0148ovali ode\u010det \u00farok\u016f z <strong>hypote\u010dn\u00edho \u00fav\u011bru.<\/strong><\/li>\n<li>Va\u0161e p\u0159\u00edjmy z podnik\u00e1n\u00ed, z kapit\u00e1lov\u00e9ho majetku, pron\u00e1jmu a ostatn\u00ed p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob za rok 2025 <strong>nep\u0159evy\u0161uj\u00ed 20 000 K\u010d<\/strong>. Pokud jste tedy nap\u0159\u00edklad zam\u011bstnan\u00ed a p\u0159ivyd\u011bl\u00e1te si 19 000 K\u010d, nemus\u00edte pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<li>Va\u0161e p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti poch\u00e1zej\u00ed pouze ze zahrani\u010d\u00ed a jsou <strong>vyjmuty ze zdan\u011bn\u00ed <\/strong>na z\u00e1klad\u011b mezin\u00e1rodn\u00edch smluv o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed.<\/li>\n<li>Pokud jste za uplynul\u00fd rok \u010derpali <strong>p\u0159\u00edjmy pouze z nemocensk\u00e9, soci\u00e1ln\u00edch d\u00e1vek nebo podpory v nezam\u011bstnanosti.\u00a0<\/strong><\/li>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nepod\u00e1v\u00e1te ani za p\u0159\u00edjmy zdan\u011bn\u00e9 kone\u010dnou sr\u00e1\u017ekovou dan\u00ed, nap\u0159\u00edklad p\u0159\u00edjmy z <strong>dohod o proveden\u00ed pr\u00e1ce do 11 999 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b bez podepsan\u00e9ho prohl\u00e1\u0161en\u00ed k dani nebo p\u0159\u00edjmy z autorsk\u00fdch honor\u00e1\u0159\u016f do 10 000 K\u010d (v\u010detn\u011b) m\u011bs\u00ed\u010dn\u011b u t\u00e9ho\u017e pl\u00e1tce bez podepsan\u00e9ho prohl\u00e1\u0161en\u00ed k dani.<\/li>\n<\/ol>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Autorsk\u00e1 smlouva: zdan\u011bn\u00ed a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Pro rok 2025 plat\u00ed pro zdan\u011bn\u00ed autorsk\u00fdch honor\u00e1\u0159\u016f n\u00e1sleduj\u00edc\u00ed pravidla:<\/p>\n<p>P\u0159\u00edjem autora za p\u0159\u00edsp\u011bvek do novin, \u010dasopisu, rozhlasu\u00a0nebo televize, vypl\u00e1cen\u00fd \u010desk\u00fdm pl\u00e1tcem, je mo\u017en\u00e9 <strong>zdanit sr\u00e1\u017ekovou dan\u00ed<\/strong>, pokud \u00fahrn t\u011bchto p\u0159\u00edjm\u016f od t\u00e9ho\u017e pl\u00e1tce v jednom kalend\u00e1\u0159n\u00edm m\u011bs\u00edci <strong>nep\u0159es\u00e1hne 10 000 K\u010d<\/strong>.<\/p>\n<p>Pokud jsou spln\u011bny v\u0161echny podm\u00ednky \u2013 typ p\u0159\u00edsp\u011bvku, zdroj z \u010cR a limit 10\u202f000\u202fK\u010d \u2013 je sr\u00e1\u017ekov\u00e1 da\u0148 <strong>kone\u010dn\u00e1<\/strong> a tyto p\u0159\u00edjmy se <strong>neuv\u00e1d\u011bj\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/strong>. Autor obdr\u017e\u00ed v\u00fdplatu autorsk\u00e9ho honor\u00e1\u0159e v \u010dist\u00e9 hodnot\u011b \u2013 tj. 85 % hrub\u00e9ho honor\u00e1\u0159e.<\/p>\n<p>Sr\u00e1\u017ekov\u00e1 da\u0148 se neuplatn\u00ed, pokud:<\/p>\n<ul>\n<li>\u010d\u00e1stka p\u0159es\u00e1hne 10\u202f000\u202fK\u010d za m\u011bs\u00edc od jednoho pl\u00e1tce, nebo<\/li>\n<li>p\u0159\u00edjem poch\u00e1z\u00ed ze zahrani\u010d\u00ed, nebo<\/li>\n<li>nen\u00ed spln\u011bna v\u011bcn\u00e1 podm\u00ednka (nap\u0159. jin\u00fd typ autorsk\u00e9ho p\u0159\u00edsp\u011bvku).<\/li>\n<\/ul>\n<p>Autor v tom p\u0159\u00edpad\u011b obdr\u017e\u00ed cel\u00fd honor\u00e1\u0159 v hrub\u00e9 v\u00fd\u0161i a mus\u00ed jej <strong>uv\u00e9st do sv\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong> k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob jako <strong>d\u00edl\u010d\u00ed z\u00e1klad dan\u011b podle \u00a7 7 \u2013 P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti<\/strong>.<\/p>\n<p><strong>Rychl\u00e9 shrnut\u00ed<\/strong>:<\/p>\n<p>Pokud p\u016fsob\u00edte jako autor a redakce \u010di televize atd. v\u00e1m vypl\u00e1c\u00ed m\u011bs\u00ed\u010dn\u011b do 10 000 K\u010d, v\u00e1\u0161 honor\u00e1\u0159 rovnou zdan\u00ed. Jakmile jsou v\u0161echny va\u0161e honor\u00e1\u0159e u\u017e p\u0159i v\u00fdplat\u011b zdan\u011bn\u00e9, <strong>nevstupuj\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>. Pokud tedy nem\u00e1te jin\u00e9 p\u0159\u00edjmy, nemus\u00edte kv\u016fli t\u011bmto autorsk\u00fdm honor\u00e1\u0159\u016fm pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Jestli\u017ee jsou n\u011bkter\u00e9 va\u0161e autorsk\u00e9 honor\u00e1\u0159e od jednoho pl\u00e1tce vy\u0161\u0161\u00ed ne\u017e 10 000 K\u010d, zdan\u011bn\u00e9 nejsou. V praxi to znamen\u00e1, \u017ee pokud va\u0161e celkov\u00e9 nezdan\u011bn\u00e9 p\u0159\u00edjmy p\u0159ev\u00fd\u0161\u00ed \u010d\u00e1stku 50 000 K\u010d ro\u010dn\u011b, m\u00e1te <strong>povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Pokud m\u00e1te p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed zdan\u011bn\u00e9 z\u00e1lohou dan\u011b, potom \u010din\u00ed limit pro \u201enezdan\u011bn\u00e9\u201c autorsk\u00e9 honor\u00e1\u0159e 20 000 K\u010d. Jakmile tuto \u010d\u00e1stku p\u0159es\u00e1hnete, mus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pozn\u00e1mka: V\u00fd\u0161e uveden\u00e9 <strong>neplat\u00ed pro autory<\/strong>, kte\u0159\u00ed dost\u00e1vaj\u00ed autorsk\u00fd<strong> honor\u00e1\u0159 za knihu<\/strong>. Tyto honor\u00e1\u0159e se zda\u0148uj\u00ed bez sr\u00e1\u017ekov\u00e9 dan\u011b od prvn\u00ed koruny v obecn\u00e9m z\u00e1kladu dan\u011b v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed (zde se sr\u00e1\u017ekov\u00e1 da\u0148 do 10 000 K\u010d neaplikuje).<\/p>\n<h2>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed: brig\u00e1dy<\/h2>\n<p>Uveden\u00e9 informace plat\u00ed pro dohody o proveden\u00ed pr\u00e1ce v roce 2025 a 2026.<\/p>\n<p>Pokud brig\u00e1dn\u00edk\u00a0nepodepsal u zam\u011bstnavatele (pl\u00e1tce) tzv. r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed (Prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob pro uplatn\u011bn\u00ed slev na dani a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b)\u00a0a jeho m\u011bs\u00ed\u010dn\u00ed zdaniteln\u00e1 odm\u011bna\u00a0u jednoho zam\u011bstnavatele nep\u0159es\u00e1hla \u010d\u00e1stku ve v\u00fd\u0161i 11 999 K\u010d, aplikuje se pro zdan\u011bn\u00ed da\u0148 vyb\u00edran\u00e1 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b (lidov\u011b <strong>\u201e<\/strong><strong>sr\u00e1\u017ekov\u00e1 da\u0148<\/strong><strong>\u201c<\/strong><strong>) ve v\u00fd\u0161i 15 %<\/strong>.<\/p>\n<p>Pro <strong>zam\u011bstnance \u2013 \u010desk\u00e9 da\u0148ov\u00e9 rezidenty<\/strong> to znamen\u00e1, \u017ee tento p\u0159\u00edjem nemus\u00ed uv\u00e1d\u011bt do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v r\u00e1mci d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti. P\u0159\u00edjem ji\u017e zdan\u00ed zam\u011bstnavatel a brig\u00e1dn\u00edk obdr\u017e\u00ed <strong>85 % hrub\u00e9 \u010d\u00e1stky<\/strong>.<\/p>\n<p>Brig\u00e1dn\u00edk se v\u0161ak m\u016f\u017ee dobrovoln\u011b rozhodnout, \u017ee zahrne tyto p\u0159\u00edjmy do sv\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v hrub\u00e9 v\u00fd\u0161i. V takov\u00e9m p\u0159\u00edpad\u011b se sra\u017een\u00e1 da\u0148 z\u00fa\u010dtuje jako z\u00e1loha a poplatn\u00edk m\u016f\u017ee z\u00edskat jej\u00ed \u010d\u00e1st zp\u011bt formou da\u0148ov\u00e9ho p\u0159eplatku.<\/p>\n<p><strong>D\u016fle\u017eit\u00e9 pravidlo:<\/strong> V tomto\u00a0p\u0159\u00edpad\u011b v\u0161ak mus\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed <strong>zahrnout VE\u0160KER\u00c9 takov\u00e9 p\u0159\u00edjmy<\/strong> za cel\u00fd kalend\u00e1\u0159n\u00ed rok, tedy nem\u016f\u017ee si \u201evybrat\u201c, kter\u00fd p\u0159\u00edjem z kter\u00e9 dohody o proveden\u00ed pr\u00e1ce do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed zahrne a kter\u00fd nikoliv. Jin\u00fdmi slovy:\u00a0zahrne dobrovoln\u011b v\u0161e, nebo nic, tedy zdaniteln\u00e9 p\u0159\u00edjmy v hrub\u00e9 v\u00fd\u0161i ze v\u0161ech dohod o proveden\u00ed pr\u00e1ce, nebo \u017e\u00e1dn\u00e9.<\/p>\n<p>Kdy se to vyplat\u00ed? Tato dobrovoln\u00e1 varianta m\u016f\u017ee b\u00fdt <strong>v\u00fdhodn\u00e1 nap\u0159\u00edklad pro studenty nebo brig\u00e1dn\u00edky<\/strong>, kte\u0159\u00ed maj\u00ed b\u011bhem roku jen p\u0159\u00edle\u017eitostn\u00e9 dohody, nepodepsali r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed a jejich m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem nep\u0159es\u00e1hl 11\u202f999\u202fK\u010d. Zahrnut\u00edm p\u0159\u00edjm\u016f do p\u0159izn\u00e1n\u00ed m\u016f\u017eete <strong>uplatnit z\u00e1kladn\u00ed slevu na poplatn\u00edka <\/strong>(30\u202f840\u202fK\u010d ro\u010dn\u011b) a <strong>sra\u017een\u00e1 da\u0148 se v\u00e1m vr\u00e1t\u00ed<\/strong>.<\/p>\n<p><strong>Rychl\u00e9 shrnut\u00ed<\/strong>:<\/p>\n<p>Pokud jste si v roce 2025 p\u0159ivyd\u011bl\u00e1vali na brig\u00e1d\u00e1ch v \u010cR, nepodepsali jste r\u016f\u017eov\u00e9 p\u0159ihl\u00e1\u0161en\u00ed a m\u011bs\u00ed\u010dn\u011b jste si vyd\u011blali v\u017edy do 11 999 K\u010d, zam\u011bstnavatel v\u00e1m da\u0148 rovnou strhl. Jestli\u017ee krom\u011b t\u011bchto brig\u00e1d nem\u00e1te \u017e\u00e1dn\u00e9 dal\u0161\u00ed p\u0159\u00edjmy, <strong>nemus\u00edte pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> (va\u0161e p\u0159\u00edjmy u\u017e byly zdan\u011bny).<\/p>\n<p>M\u016f\u017eete se ale rozhodnout, \u017ee da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1te dobrovoln\u011b. M\u016f\u017ee to pro v\u00e1s b\u00fdt v\u00fdhodn\u00e9, proto\u017ee v n\u011bm uplatn\u00edte <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">slevu na poplatn\u00edka<\/a> (<strong>30 840 K\u010d za rok<\/strong>). D\u00edky tomu v\u00e1m st\u00e1t \u010d\u00e1st nebo i v\u0161echnu zaplacenou da\u0148 vr\u00e1t\u00ed.<\/p>\n<p>Jestli\u017ee jste u zam\u011bstnavatele <strong>podepsali r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed<\/strong>, slevu na poplatn\u00edka v\u00e1m uplat\u0148oval ka\u017ed\u00fd m\u011bs\u00edc (a z\u00e1rove\u0148 za v\u00e1s odv\u00e1d\u011bl da\u0148). V t\u00e9to situaci nem\u00e1te povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (pokud nem\u00e1te dal\u0161\u00ed p\u0159\u00edjmy).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>TIP: Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se v\u00e1s net\u00fdk\u00e1? Ale mo\u017en\u00e1 se v\u00e1m vyplat\u00ed<\/p>\n<p>Pokud jste v minul\u00e9m roce byli zam\u011bstnan\u00ed jen \u010d\u00e1st roku a zbytek \u010dasu jste str\u00e1vili v evidenci \u00fa\u0159adu pr\u00e1ce nebo nap\u0159\u00edklad na mate\u0159sk\u00e9, podejte si da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. B\u011bhem roku toti\u017e uplat\u0148ujete z\u00e1kladn\u00ed slevu na poplatn\u00edka <strong>2570 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>. V m\u011bs\u00edc\u00edch, ve kter\u00fdch jste byli nap\u0159\u00edklad na pracovn\u00edm \u00fa\u0159ad\u011b, tuto slevu ne\u010derp\u00e1te. D\u00edky pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu m\u016f\u017eete<strong> slevu z\u00edskat v pln\u00e9 v\u00fd\u0161i<\/strong> za v\u0161echny m\u011bs\u00edce.<\/p>\n<\/div>\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\/3753\">\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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3753\">\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>Vedlej\u0161\u00ed OSV\u010c a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Pokud jste zam\u011bstnan\u00ed, z\u00e1rove\u0148 si p\u0159ivyd\u011bl\u00e1v\u00e1te jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">vedlej\u0161\u00ed OSV\u010c<\/a> a vyd\u011blali jste si podnik\u00e1n\u00edm v roce 2025 v\u00edce ne\u017e 20 000 K\u010d, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te. Po\u017e\u00e1dejte <strong>v\u0161echny sv\u00e9 lo\u0148sk\u00e9 zam\u011bstnavatele<\/strong> o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/potvrzeni-o-zdanitelnych-prijmech-co-to-je-co-musi-obsahovat-a-kdy-se-vydava\/\">potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/a> ze z\u00e1visl\u00e9 \u010dinnosti za uplynul\u00fd rok. Toto potvrzen\u00ed pak m\u00e1te povinnost p\u0159ilo\u017eit k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si kompletn\u00ed n\u00e1vod, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed 2026 za rok 2025<\/a>.<\/p>\n<p>V p\u0159izn\u00e1n\u00ed uvedete <strong>v\u0161echny sv\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy<\/strong>, v\u010detn\u011b t\u011bch, u kter\u00fdch jste odvedli z\u00e1lohovou da\u0148. V p\u0159\u00edpad\u011b, \u017ee pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pouze za p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, m\u016f\u017eete pou\u017e\u00edt zkr\u00e1cen\u00fd formul\u00e1\u0159 na <strong>dv\u011b str\u00e1nky<\/strong>.<\/p>\n<p><strong>Nena\u0161li jste, co jste hledali? P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky o da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed krok za krokem<\/a>.<\/li>\n<li>Jak\u00e9 m\u00e1te povinnosti p\u0159i\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-priznani-osvc-jake-mate-povinnosti-pri-vedlejsi-cinnosti\/\">vedlej\u0161\u00ed \u010dinnosti OSV\u010c pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Jak pod\u00e1vaj\u00ed\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnanci<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-vyplnit-danove-priznani-pravnickych-osob\/\">Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pr\u00e1vnick\u00fdch osob<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pripravte-se-na-danove-priznani-u-fyzickych-osob-v-roce-2021\/\">Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/program-na-danove-priznani-vyplnite-par-kolonek-a-mate-hotovo\/\">Pro\u010d pou\u017e\u00edt program na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Kdy je nutn\u00e9\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Jak podat\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/podani-danoveho-priznani\/\">elektronick\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/do-kdy-podat-danove-priznani-z-prijmu-nepropasnete-dulezite-terminy-a-lhuty\/\">Do kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u2013 neprop\u00e1sn\u011bte d\u016fle\u017eit\u00e9 term\u00edny<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Kdo m\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 pod\u00e1v\u00e1te na ja\u0159e 2026. Podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (\u00a7 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":3754,"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":[64,50,77],"class_list":["post-3753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3753","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=3753"}],"version-history":[{"count":23,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3753\/revisions"}],"predecessor-version":[{"id":18695,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3753\/revisions\/18695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/3754"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=3753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=3753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=3753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}