{"id":3819,"date":"2020-10-13T19:00:00","date_gmt":"2020-10-13T19:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/navod-si-jednoduse-spocitate-cistou-mzdu-2\/"},"modified":"2024-09-13T18:34:26","modified_gmt":"2024-09-13T16:34:26","slug":"navod-si-jednoduse-spocitate-cistou-mzdu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/navod-si-jednoduse-spocitate-cistou-mzdu\/","title":{"rendered":"N\u00e1vod na v\u00fdpo\u010det \u010dist\u00e9 mzdy: jak na da\u0148, slevy na dani v praktick\u00fdch p\u0159\u00edkladech"},"content":{"rendered":"<p><strong>Hrub\u00e1 mzda<\/strong>, je mzda, kterou m\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/zalozeni-a-vznik-pracovniho-pomeru-jak-zbytecne-nechybovat\/\">uvedenou v pracovn\u00ed smlouv\u011b<\/a>. Jen\u017ee zam\u011bstnavatel za v\u00e1s ve skute\u010dn\u011b zaplat\u00ed je\u0161t\u011b v\u00edce pen\u011bz. Je to kv\u016fli soci\u00e1ln\u00edmu a zdravotn\u00edmu poji\u0161t\u011bn\u00ed.<\/p>\n<p><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> jde va\u0161\u00ed poji\u0161\u0165ovn\u011b a kryj\u00ed se z n\u011bj zdravotn\u00ed \u00fakony. V <strong>soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed<\/strong> se schov\u00e1v\u00e1 v\u00edce polo\u017eek \u2013 d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti a <strong>nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/strong>. D\u00edky tomu v p\u0159\u00edpad\u011b ne\u010dekan\u00e9 pracovn\u00ed neschopnosti dostanete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/nezarazene\/nemocenska-se-vyplaci-budete-mit-ucte\/\">nemocensk\u00fd p\u0159\u00edsp\u011bvek<\/a>, a tak\u00e9 si ze soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed plat\u00edte na sv\u016fj budouc\u00ed<strong> d\u016fchod<\/strong>.<\/p>\n<p>V\u00fd\u0161e poji\u0161t\u011bn\u00ed se po\u010d\u00edt\u00e1 z hrub\u00e9 mzdy. \u010c\u00e1st plat\u00ed zam\u011bstnanec, \u010d\u00e1st zam\u011bstnavatel.<\/p>\n<table class=\"table table-zebra only-desktop-table\">\n<thead>\n<tr>\n<th><\/th>\n<th><strong>Odvody zam\u011bstnance<\/strong><\/th>\n<th><strong>Odvody zam\u011bstnavatele<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/td>\n<td>7,1 %<\/td>\n<td>24,8 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/td>\n<td>4,5 %<\/td>\n<td>9 %<\/td>\n<\/tr>\n<tr>\n<td><strong>Celkem za ob\u011b poji\u0161t\u011bn\u00ed<\/strong><\/td>\n<td>11,6 %<\/td>\n<td>33,8 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak vypo\u010d\u00edtat da\u0148<\/h2>\n<p>Da\u0148 z p\u0159\u00edjm\u016f je 15 % a spo\u010d\u00edt\u00e1me ji z hrub\u00e9 mzdy. Abyste se mohli pustit do v\u00fdpo\u010dtu, mus\u00edte mzdu <strong>zaokrouhlit na cel\u00e9 koruny nahoru<\/strong>. Do hrub\u00e9 mzdy se toti\u017e zapo\u010d\u00edt\u00e1vaj\u00ed i p\u0159\u00edplatky, pr\u00e9mie \u010di n\u00e1hrady mzdy, a proto v n\u00ed m\u016f\u017eou b\u00fdt uveden\u00e9 tak\u00e9 hal\u00e9\u0159e. Z \u010d\u00e1stky 40 199,70 K\u010d tedy ud\u011bl\u00e1te 40 200 K\u010d. Pot\u00e9 spo\u010d\u00edt\u00e1te 15 % z t\u00e9to sumy \u2013 6 030 K\u010d. Ve skute\u010dnosti ale zaplat\u00edte ni\u017e\u0161\u00ed da\u0148, proto\u017ee si uplatn\u00edte slevy, ke kter\u00fdm se dostaneme pozd\u011bji.<\/p>\n<p>Pokud je va\u0161e v\u00fdplata <strong>mimo\u0159\u00e1dn\u011b vysok\u00e1<\/strong>, t\u0159eba kv\u016fli pr\u00e9mi\u00edm nebo odstupn\u00e9mu, m\u016f\u017ee se v\u00e1s t\u00fdkat progresivn\u00ed zdan\u011bn\u00ed. Ov\u0161em jen v p\u0159\u00edpad\u011b, \u017ee jsou va\u0161e p\u0159\u00edjmy vy\u0161\u0161\u00ed ne\u017e 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n<p>Cokoliv, co p\u0159ekro\u010d\u00ed tento limit (v roce 2024 je to \u010d\u00e1stka 1 582 812 K\u010d ro\u010dn\u011b \u2013 tedy 131 901 K\u010d m\u011bs\u00ed\u010dn\u011b), <strong>dan\u00edte sazbou 23 %<\/strong>. V\u00fdjimku maj\u00ed pouze p\u0159\u00edjmy, kter\u00e9 u\u017e jsou zdan\u011bn\u00e9 sr\u00e1\u017ekovou dan\u00ed.<\/p>\n<h2>V\u00fd\u0161i odveden\u00e9 dan\u011b sni\u017euj\u00ed m\u011bs\u00ed\u010dn\u00ed slevy<\/h2>\n<p>Alespo\u0148 jedna dobr\u00e1 zpr\u00e1va: v\u00fd\u0161i dan\u011b m\u016f\u017eete srazit d\u00edky <strong>da\u0148ov\u00fdm slev\u00e1m<\/strong><strong> a zv\u00fdhodn\u011bn\u00edm<\/strong>. Na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-dani-ktere-uplatnite-roce-2020\/\">da\u0148ov\u00e9 slevy<\/a> m\u00e1 n\u00e1rok ka\u017ed\u00fd zam\u011bstnanec, n\u011bkte\u0159\u00ed jich ale dostanou v\u00edce ne\u017e jin\u00ed, proto se<strong> \u010dist\u00e1 mzda li\u0161\u00ed<\/strong> i u zam\u011bstnanc\u016f se stejnou hrubou mzdou.<\/p>\n<p>Jak\u00e9 da\u0148ov\u00e9 slevy m\u016f\u017eete uplatnit na jednu m\u011bs\u00ed\u010dn\u00ed v\u00fdplatu:<\/p>\n<ul>\n<li>z\u00e1kladn\u00ed sleva na poplatn\u00edka <strong>2 570 K\u010d <\/strong>(uplatn\u00ed si ji ka\u017ed\u00fd),<\/li>\n<li>invalidita 1. nebo 2. stupn\u011b <strong>210 K\u010d<\/strong>,<\/li>\n<li>invalidita 3. stupn\u011b <strong>420 K\u010d<\/strong>,<\/li>\n<li>ZTP\/P <strong>1 345 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p>Pokud m\u00e1te d\u011bti, m\u016f\u017eete si ode\u010d\u00edst je\u0161t\u011b<strong> da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b<\/strong> a to a\u017e do jeho <strong>26 let<\/strong>. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed se li\u0161\u00ed podle toho, kolik d\u011bt\u00ed m\u00e1te:<\/p>\n<ul>\n<li>na prvn\u00ed d\u00edt\u011b 1 267 K\u010d m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li>na druh\u00e9 d\u00edt\u011b 1 860 K\u010d m\u011bs\u00ed\u010dn\u011b,<\/li>\n<li>na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b 2 320 K\u010d m\u011bs\u00ed\u010dn\u011b<\/li>\n<li>a u d\u011bti se ZTP\/P je \u010d\u00e1stka v\u017edy dvakr\u00e1t vy\u0161\u0161\u00ed.<\/li>\n<\/ul>\n<p>Zv\u00fdhodn\u011bn\u00ed uplatn\u00edte tak, \u017ee p\u0159inesete rodn\u00fd list d\u00edt\u011bte mzdov\u00e9 \u00fa\u010detn\u00ed. M\u016f\u017ee to v\u0161ak ud\u011blat<strong> jenom jeden z rodi\u010d\u016f<\/strong>.<\/p>\n<p>Pokud va\u0161e da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b p\u0159ev\u00fd\u0161\u00ed vypo\u010dtenou da\u0148, \u010d\u00e1stka se v\u00e1m dorovn\u00e1 <strong>bonusem<\/strong>. Bonus ale z\u00edsk\u00e1te jen p\u0159i v\u00fdd\u011blku, kter\u00fd p\u0159esahuje \u0161estin\u00e1sobek minim\u00e1ln\u00ed mzdy za uplynul\u00fd rok. Za rok 2024 si tedy mus\u00edte vyd\u011blat p\u0159es 113 400 K\u010d hrub\u00e9ho (tedy 9 450 K\u010d m\u011bs\u00ed\u010dn\u011b).<\/p>\n<p>Po v\u0161ech t\u011bchto odvodech, vypo\u010d\u00edtan\u00fdch dan\u00edch a uplatn\u011bn\u00ed da\u0148ov\u00fdch slev kone\u010dn\u011b vych\u00e1z\u00ed <strong>\u010dist\u00e1 mzda<\/strong>, tedy \u010d\u00e1stka, kterou v dan\u00e9m m\u011bs\u00edci <strong>opravdu dostanete<\/strong>. A\u0165 u\u017e na \u00fa\u010det, nebo na ruku.<\/p>\n<h2>V\u00fdpo\u010det \u010dist\u00e9 mzdy: pracuj\u00edc\u00ed bezd\u011btn\u00fd<\/h2>\n<p>Fyzioterapeutka Leona si m\u011bs\u00ed\u010dn\u011b vyd\u011bl\u00e1 40 000 K\u010d hrub\u00e9ho. Je svobodn\u00e1 a bezd\u011btn\u00e1. Kolik dost\u00e1v\u00e1 \u010dist\u00e9ho?<\/p>\n<ol>\n<li><strong>Vypo\u010d\u00edt\u00e1 si odvody na pojistn\u00e9m. <\/strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed p\u0159edstavuje 4,5 % a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 7,1 % z hrub\u00e9 mzdy. To znamen\u00e1 1 800 K\u010d a 2 840 K\u010d. Leona celkem na poji\u0161t\u011bn\u00ed zaplat\u00ed <strong>4 640 K\u010d<\/strong>.<\/li>\n<li><strong>Vypo\u010d\u00edt\u00e1 si da\u0148 z p\u0159\u00edjmu.<\/strong> Z hrub\u00e9 mzdy vypo\u010d\u00edt\u00e1 15% da\u0148, kter\u00e1 \u010din\u00ed <strong>6 000 K\u010d<\/strong>. Progresivn\u00ed zdan\u011bn\u00ed se Leony net\u00fdk\u00e1.<\/li>\n<li><strong>Vypo\u010d\u00edt\u00e1 si da\u0148ov\u00e9 slevy a zv\u00fdhodn\u011bn\u00ed.<\/strong> Leona nem\u00e1 d\u011bti ani nen\u00ed invalidn\u00ed. M\u00e1 proto n\u00e1rok pouze na z\u00e1kladn\u00ed slevu na dani ve v\u00fd\u0161i 2 570 K\u010d. Zaplat\u00ed tedy da\u0148 3 430 K\u010d.<\/li>\n<li><strong>Te\u010f to v\u0161echno spo\u010d\u00edt\u00e1 dohromady.<\/strong> Z 40 000 K\u010d hrub\u00e9ho ode\u010dte 4 640 K\u010d na poji\u0161t\u011bn\u00ed a 3 430 K\u010d na da\u0148. Leona tak na sv\u016fj \u00fa\u010det dostane<strong> 31 930 K\u010d \u010dist\u00e9ho<\/strong>.<\/li>\n<\/ol>\n<h2>V\u00fdpo\u010det \u010dist\u00e9 mzdy: pracuj\u00edc\u00ed rodi\u010d s d\u011btmi<\/h2>\n<p>U\u010ditelka Zuzana si m\u011bs\u00ed\u010dn\u011b vyd\u011bl\u00e1 40 000 K\u010d hrub\u00e9ho stejn\u011b jako fyzioterapeutka Leona. Na rozd\u00edl od n\u00ed m\u00e1 v\u0161ak <strong>jedno d\u00edt\u011b<\/strong>.<\/p>\n<ol>\n<li><strong>Vypo\u010d\u00edt\u00e1 si odvody na pojistn\u00e9m. <\/strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed p\u0159edstavuje 4,5 % a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 7,1 % z hrub\u00e9 mzdy. To znamen\u00e1 1 800 K\u010d a 2 840 K\u010d. Zuzana celkem na poji\u0161t\u011bn\u00ed zaplat\u00ed <strong>4 640 K\u010d<\/strong>.<\/li>\n<li><strong>Vypo\u010d\u00edt\u00e1 si da\u0148 z p\u0159\u00edjmu.<\/strong> Z hrub\u00e9 mzdy vypo\u010d\u00edt\u00e1 15% da\u0148, kter\u00e1 \u010din\u00ed <strong>6 000 K\u010d<\/strong>. Progresivn\u00ed zdan\u011bn\u00ed se Zuzany net\u00fdk\u00e1.<\/li>\n<li><strong>Vypo\u010d\u00edt\u00e1 si da\u0148ov\u00e9 slevy a zv\u00fdhodn\u011bn\u00ed.<\/strong> Zuzana m\u00e1 n\u00e1rok na z\u00e1kladn\u00ed slevu na dani ve v\u00fd\u0161i 2 570 K\u010d a na slevu na prvn\u00ed d\u00edt\u011b ve v\u00fd\u0161i 1 267 K\u010d. Celkov\u00e1 sleva je 3 837 K\u010d. Zaplat\u00ed tedy da\u0148 2 163 K\u010d.<\/li>\n<li><strong>Te\u010f to v\u0161echno spo\u010d\u00edt\u00e1 dohromady.<\/strong> Z 40 000 K\u010d hrub\u00e9ho ode\u010dte 4 640 K\u010d na poji\u0161t\u011bn\u00ed a 2 163 K\u010d na da\u0148. Zuzana tak na sv\u016fj \u00fa\u010det dostane <strong>33 197 K\u010d \u010dist\u00e9ho<\/strong>.<\/li>\n<\/ol>\n<p>Slevu na d\u011bti si m\u016f\u017ee <strong>uplatnit pouze jeden z rodi\u010d\u016f<\/strong>. V tomto p\u0159\u00edpad\u011b je to matka d\u011bt\u00ed.<\/p>\n<p>Kdyby m\u011bla Zuzana v\u00edce d\u011bt\u00ed, zv\u00fd\u0161\u00ed se da\u0148ov\u00e9 slevy a d\u00edky tomu dos\u00e1hne na vy\u0161\u0161\u00ed \u010distou mzdu. Pokud by <strong>m\u011bla dv\u011b d\u011bti<\/strong>, jej\u00ed \u010dist\u00e1 mzda bude 35 057 K\u010d. V p\u0159\u00edpad\u011b <strong>t\u0159\u00ed d\u011bt\u00ed<\/strong> se jej\u00ed \u010dist\u00e1 mzda zv\u00fd\u0161\u00ed na 37 377 K\u010d.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-73156\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/money-1934038_640-1.jpg\" alt=\"\" width=\"640\" height=\"426\" \/><\/p>\n<h2>V\u00fdpo\u010det \u010dist\u00e9 mzdy: pracuj\u00edc\u00ed rodi\u010d s nadpr\u016fm\u011brn\u00fdm v\u00fdd\u011blkem<\/h2>\n<p>Luk\u00e1\u0161 je mana\u017eer, kter\u00fd si m\u011bs\u00ed\u010dn\u011b vyd\u011bl\u00e1 <strong>150 000 K\u010d hrub\u00e9ho<\/strong>. M\u00e1 dv\u011b d\u011bti, ale slevu na n\u011b si uplat\u0148uje jeho man\u017eelka.<\/p>\n<ol>\n<li><strong>Vypo\u010d\u00edt\u00e1 si odvody na pojistn\u00e9m. <\/strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed p\u0159edstavuje 4,5 % a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 7,1 % z hrub\u00e9 mzdy. To znamen\u00e1 6 750 K\u010d a 10 650 K\u010d. Luk\u00e1\u0161 celkem na poji\u0161t\u011bn\u00ed zaplat\u00ed <strong>17 400 K\u010d<\/strong>.<\/li>\n<li><strong>Vypo\u010d\u00edt\u00e1 si da\u0148 z p\u0159\u00edjmu.<\/strong> Superhrubou mzdu nemus\u00ed zaokrouhlovat, proto\u017ee u\u017e zaokrouhlen\u00e1 na stovky je. Proto\u017ee Luk\u00e1\u0161 vyd\u011bl\u00e1v\u00e1 v\u00edc ne\u017e 131 900 K\u010d hrub\u00e9ho m\u011bs\u00ed\u010dn\u011b, vztahuje se na n\u011bj progresivn\u00ed da\u0148. V\u0161e, co zm\u00edn\u011bnou sumu p\u0159esahuje, Luk\u00e1\u0161 zdan\u00ed 23 %. Z \u010d\u00e1stky 131 900 K\u010d tak odvede 15% da\u0148 z p\u0159\u00edjm\u016f \u2013 tedy 19 785,15 K\u010d \u2013 a ze zb\u00fdvaj\u00edc\u00edch 18 100 K\u010d zaplat\u00ed 23% sazbu \u2013 4 163 K\u010d. Celkov\u00e1 v\u00fd\u0161e jeho m\u011bs\u00ed\u010dn\u00edch dan\u00ed je <strong>23 948,15 K\u010d<\/strong>.<\/li>\n<li><strong>Vypo\u010d\u00edt\u00e1 si da\u0148ov\u00e9 slevy a zv\u00fdhodn\u011bn\u00ed.<\/strong> Luk\u00e1\u0161 m\u00e1 n\u00e1rok na z\u00e1kladn\u00ed slevu na dani 2 570 K\u010d, zaplat\u00ed tedy da\u0148 21 378,15 K\u010d.<\/li>\n<li><strong>Te\u010f to v\u0161echno spo\u010d\u00edt\u00e1 dohromady.<\/strong> Ze 150 000 K\u010d hrub\u00e9ho ode\u010dte 17 400 K\u010d na poji\u0161t\u011bn\u00ed a 21 378,15 K\u010d na dani. Luk\u00e1\u0161 tedy na sv\u016fj \u00fa\u010det dostane<strong> 111 221,85 K\u010d \u010dist\u00e9ho<\/strong>.<\/li>\n<\/ol>\n<h2>Jak se li\u0161\u00ed \u010dist\u00e1 mzda u r\u016fzn\u00fdch lid\u00ed<\/h2>\n<p>Z p\u0159edchoz\u00edch p\u0159\u00edklad\u016f je jasn\u011b vid\u011bt, \u017ee i kdy\u017e v\u0161ichni dost\u00e1vaj\u00ed stejnou hrubou mzdu, jejich \u010dist\u00e1 mzda se li\u0161\u00ed. Pro p\u0159ehlednost v\u0161echny p\u0159\u00edklady shrnujeme v tabulce a dopl\u0148ujeme i dal\u0161\u00ed.<\/p>\n<table class=\"table table-zebra only-desktop-table\">\n<thead>\n<tr>\n<th><\/th>\n<th><strong>Hrub\u00e1 mzda<\/strong><\/th>\n<th><strong>\u010cist\u00e1 mzda<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>pracuj\u00edc\u00ed bezd\u011btn\u00fd<\/td>\n<td>40 000 K\u010d<\/td>\n<td>31 930 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed rodi\u010d s 1 d\u00edt\u011btem<\/td>\n<td>40 000 K\u010d<\/td>\n<td>33 197 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed rodi\u010d se 2 d\u011btmi<\/td>\n<td>40 000 K\u010d<\/td>\n<td>35 057 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed rodi\u010d se 3 d\u011btmi<\/td>\n<td>40 000 K\u010d<\/td>\n<td>37 377 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed rodi\u010d se 4 d\u011btmi<\/td>\n<td>40 000 K\u010d<\/td>\n<td>39 697 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed invalida 1. nebo 2. stupn\u011b<\/td>\n<td>40 000 K\u010d<\/td>\n<td>32 140 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed invalida 3. stupn\u011b<\/td>\n<td>40 000 K\u010d<\/td>\n<td>32 350 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>pracuj\u00edc\u00ed ZTP\/P<\/td>\n<td>40 000 K\u010d<\/td>\n<td>33 275 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Ro\u010dn\u00ed slevy na dani<\/h2>\n<p>M\u011bs\u00ed\u010dn\u00ed slevy na dani se zohled\u0148uj\u00ed u\u017e na v\u00fdplatn\u00ed p\u00e1sce. Existuj\u00ed ale je\u0161t\u011b <strong>ro\u010dn\u00ed slevy<\/strong>, kter\u00e9 m\u016f\u017eete vyk\u00e1zat a\u017e na <strong>ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b <\/strong>(po\u017e\u00e1dejte o n\u011bj zam\u011bstnavatele), nebo je zohledn\u00edte v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Podklady pro ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed doru\u010dte firemn\u00ed \u00fa\u010detn\u00ed do 15. \u00fanora, pen\u00edze se v\u00e1m vr\u00e1t\u00ed nejpozd\u011bji s v\u00fdplatou za b\u0159ezen.<\/p>\n<p>Mezi ro\u010dn\u00ed slevy na dani pat\u0159\u00ed<\/p>\n<ul>\n<li>sleva <strong>24 840 K\u010d na rok na man\u017eela\/man\u017eelku nebo registrovan\u00e9ho partnera<\/strong>, kter\u00fd pe\u010duje o d\u00edt\u011b do 3 let a z\u00e1rove\u0148 si v uplynul\u00e9m roce nevyd\u011blali v\u00edc ne\u017e 68 000 K\u010d, a to nap\u0159\u00edklad skrze p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed v hrub\u00e9m, z d\u016fchodu, z podnik\u00e1n\u00ed, z d\u00e1vek jako nemocensk\u00e1 a mate\u0159sk\u00e1 (ale ne rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek ani porodn\u00e9), z podpory v nezam\u011bstnanosti a z n\u00e1hrady mzdy p\u0159i pracovn\u00ed neschopnosti (pokud m\u00e1 partner pr\u016fkaz ZTP\/P, sleva se dvojn\u00e1sob\u00ed),<\/li>\n<li>a <strong>nezdaniteln\u00e9 polo\u017eky<\/strong>. Ty sice nesni\u017euj\u00ed da\u0148 samotnou, ale sni\u017euj\u00ed da\u0148ov\u00fd z\u00e1klad, ze kter\u00e9ho se da\u0148 plat\u00ed. Tady se uplat\u0148uj\u00ed dary, \u00faroky z hypot\u00e9ky nebo z \u00fav\u011bru na stavebn\u00ed spo\u0159en\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed a dal\u0161\u00ed dopl\u0148kov\u00e1 spo\u0159en\u00ed, p\u0159\u00edsp\u011bvky pro odbory, \u010d\u00e1stky za vzd\u011bl\u00e1v\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>U\u010ditelka Zuzana, kter\u00e1 na dan\u00edch plat\u00ed 25 956 K\u010d ro\u010dn\u011b (tj. 12 \u00d7 2 163 K\u010d), by si tedy mohla na konci roku ode\u010d\u00edst slevu na man\u017eela (24 840 K\u010d), pokud m\u00e1 man\u017eela s n\u00edzk\u00fdm p\u0159\u00edjmem, kter\u00fd se star\u00e1 o d\u00edt\u011b do 3 let. Velk\u00e1 \u010d\u00e1st zaplacen\u00e9 dan\u011b \u2013 24 840 K\u010d z 25 956 K\u010d \u2013 se j\u00ed tedy vr\u00e1t\u00ed.<\/p>\n<h2><strong>Jak snadno vypo\u010d\u00edtat \u010distou mzdu<\/strong><\/h2>\n<p>Pokud ve firm\u011b pl\u00e1nujete najmout prvn\u00ed zam\u011bstnance, v\u00fd\u0161e uveden\u00e9 v\u00fdpo\u010dty rozhodn\u011b nemus\u00edte d\u011blat na kalkula\u010dce. V\u0161e pot\u0159ebn\u00e9 v\u00e1m automaticky spo\u010d\u00edt\u00e1 <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd program v Money S3<\/a>. Krom\u011b mezd se v\u00e1m postar\u00e1 o \u00fa\u010detnictv\u00ed, sklady a dal\u0161\u00ed firemn\u00ed agendu. V za\u010d\u00e1tc\u00edch m\u016f\u017eete Money S3 pou\u017e\u00edvat i v <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">bezplatn\u00e9 verzi Start<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hrub\u00e1 mzda, je mzda, kterou m\u00e1te uvedenou v pracovn\u00ed smlouv\u011b. Jen\u017ee zam\u011bstnavatel za v\u00e1s ve skute\u010dn\u011b zaplat\u00ed je\u0161t\u011b v\u00edce pen\u011bz. Je to kv\u016fli soci\u00e1ln\u00edmu a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1417,"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":[105,169,62],"class_list":["post-3819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-danove-zvyhodneni","tag-mzda-a-plat","tag-sleva-na-dani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3819","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=3819"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3819\/revisions"}],"predecessor-version":[{"id":15465,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3819\/revisions\/15465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1417"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=3819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=3819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=3819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}