{"id":4265,"date":"2022-02-07T07:00:00","date_gmt":"2022-02-07T07:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/specifika-uctovani-mezd-u-neziskovych-organizaci\/"},"modified":"2024-09-10T13:54:25","modified_gmt":"2024-09-10T11:54:25","slug":"specifika-uctovani-mezd-u-neziskovych-organizaci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/specifika-uctovani-mezd-u-neziskovych-organizaci\/","title":{"rendered":"Specifika \u00fa\u010dtov\u00e1n\u00ed mezd u neziskov\u00fdch organizac\u00ed"},"content":{"rendered":"<h2>Co jsou mzdy<\/h2>\n<p>Mzda je odm\u011bna za vykonanou pr\u00e1ci v\u00a0pracovn\u011b pr\u00e1vn\u00edm pom\u011bru za ur\u010dit\u00fd \u010dasov\u00fd \u00fasek, zpravidla jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. Mzdu m\u016f\u017eeme rozd\u011blit:<\/p>\n<ul>\n<li>\u010dasov\u00e1 mzda: je vypl\u00e1cena na po\u010det odpracovan\u00fdch hodin;<\/li>\n<li>\u00fakolov\u00e1 mzda: je vypl\u00e1cena na z\u00e1klad\u011b po\u010dtu jednotek vykonan\u00e9 pr\u00e1ce;<\/li>\n<li>pod\u00edlov\u00e1 mzda: je vypl\u00e1cena na z\u00e1klad\u011b dosa\u017een\u00e9ho obratu nebo zisku zam\u011bstnavatele nebo jeho \u010d\u00e1sti.<\/li>\n<\/ul>\n<p>Z\u00e1kladn\u00ed d\u011blen\u00ed mezd n\u00e1m tedy ukazuje, jak\u00fdm zp\u016fsobem m\u016f\u017eeme stanovit parametry pro odm\u011b\u0148ov\u00e1n\u00ed zam\u011bstnance. V\u00a0neziskov\u00e9m sektoru je zpravidla zam\u011bstnanec odm\u011b\u0148ov\u00e1n na z\u00e1klad\u011b odpracovan\u00fdch hodiny, tedy \u010dasovou mzdou. \u010casov\u00e1 mzda je nejvhodn\u011bj\u0161\u00ed n\u00e1stroj ohodnocen\u00ed pr\u00e1ce zam\u011bstnance, nebo\u0165 je pracovn\u00ed doba jasn\u011b stanovena fondem pracovn\u00ed doby.<\/p>\n<p>Mzdy zahrnuj\u00ed n\u00e1sleduj\u00edc\u00ed slo\u017eky dle definic a vlastnost\u00ed:<\/p>\n<ul>\n<li>pevn\u00e1 slo\u017eka;<\/li>\n<li>pohybliv\u00e1 slo\u017eka: n\u00e1rokov\u00e1 a nen\u00e1rokov\u00e1<\/li>\n<\/ul>\n<p>Konkr\u00e9tn\u00ed slo\u017eky mzdy zahrnuj\u00ed:<\/p>\n<ul>\n<li>z\u00e1kladn\u00ed mzda: stanoven\u00e1 v\u00a0pracovn\u00ed smlouv\u011b, pop\u0159\u00edpad\u011b ve mzdov\u00e9m v\u00fdm\u011bru \u010di dodatku;<\/li>\n<li>n\u00e1rokov\u00e9 p\u0159\u00edplatky: pr\u00e1ce p\u0159es\u010das, ve sv\u00e1tek, v\u00a0noci, o v\u00edkendu a pr\u00e1ce ve zt\u00ed\u017een\u00e9m pracovn\u00edm prost\u0159ed\u00ed;<\/li>\n<li>nen\u00e1rokov\u00e9 p\u0159\u00edplatky: osobn\u00ed ohodnocen\u00ed ve v\u00fd\u0161i 0-50% z\u00e1kladn\u00ed slo\u017eky mzdy, pr\u00e9mie;<\/li>\n<li>n\u00e1hrady mzdy: dovolen\u00e1 a sv\u00e1tek;<\/li>\n<li>odm\u011bny a dal\u0161\u00ed pln\u011bn\u00ed;<\/li>\n<li>n\u00e1hrady mzdy v\u00a0dob\u011b pracovn\u00ed neschopnosti.<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1n\u00ed mezd v\u00a0neziskov\u00e9m sektoru<\/h2>\n<p>Obecn\u011b mzdy \u00fa\u010dtujeme na z\u00e1klad\u011b sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy, kterou si organizace stanovuje na z\u00e1klad\u011b P\u0159\u00edlohy \u010d. 3 k vyhl\u00e1\u0161ce \u010d. 504\/2002 Sb. \u00da\u010dtov\u00e1n\u00ed je velmi jednoduch\u00e9, nebo\u0165 vyu\u017e\u00edv\u00e1me \u00fa\u010dtov\u00e9 skupiny <strong>52 \u2013 Osobn\u00ed n\u00e1klady <\/strong>a skupiny <strong>33 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci a\u00a0institucemi<\/strong>.<\/p>\n<p>V\u00a0\u00fa\u010dtov\u00e9 <strong>skupin\u011b 52 \u2013 Osobn\u00ed n\u00e1klady <\/strong>by m\u011bly b\u00fdt zachyceny mzdov\u00e9 n\u00e1klady zam\u011bstnanc\u016f ze z\u00e1visl\u00e9 \u010dinnosti, statut\u00e1rn\u00edch z\u00e1stupc\u016f a jednatel\u016f. Rovn\u011b\u017e n\u00e1klady na soci\u00e1ln\u00ed zabezpe\u010den\u00ed, z\u00e1konn\u00e9 a ostatn\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed a ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady. Osobn\u00ed n\u00e1klady jsou \u00fa\u010dtov\u00e1ny nar\u016fstaj\u00edc\u00edm zp\u016fsobem od po\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed. V\u00a0\u00fa\u010dtov\u00e9 <strong>skupin\u011b 33 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci a institucemi <\/strong>\u00fa\u010dtujeme o ve\u0161ker\u00fdch pohled\u00e1vk\u00e1ch a dluz\u00edch v\u016f\u010di zam\u011bstnanc\u016fm a instituc\u00edm soci\u00e1ln\u00edho zabezpe\u010den\u00ed a zdravotn\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n<p>Po obecn\u00e9m kr\u00e1tk\u00e9m p\u0159ipomenut\u00ed, co jsou to mzdy a jak se \u00fa\u010dtuj\u00ed se pod\u00edv\u00e1me na p\u0159\u00edkladu z\u00a0praxe.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7441\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/02\/pexels-karolina-grabowska-4386322-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>Praktick\u00fd p\u0159\u00edklad<\/h2>\n<p><strong>P\u0159. 1: <\/strong>Zam\u011bstnanec na hlavn\u00edm pracovn\u00edm pom\u011bru p\u0159i 7,5hodinov\u00e9m pracovn\u00edm \u00favazku m\u00e1 dle mzdov\u00e9ho v\u00fdm\u011bru z\u00e1kladn\u00ed mzdu ve v\u00fd\u0161i 28.000 K\u010d, osobn\u00ed ohodnocen\u00ed bylo stanoveno ve v\u00fd\u0161i 2.000 K\u010d. V\u00a0dan\u00e9m m\u011bs\u00edci odpracoval 33 hodin v\u00a0sobotu a v ned\u011bli a 11 hodin pracoval ve sv\u00e1tek. Pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek (PHV) 216,05 K\u010d. Z\u00e1konn\u00e9 poji\u0161t\u011bn\u00ed z\u00a0hrub\u00e9 mzdy \u010din\u00ed 187 K\u010d. Zam\u011bstnanec odpracoval 21 dn\u016f. Zam\u011bstnanec podepsal Prohl\u00e1\u0161en\u00ed na dan\u00fd rok a\u00a0uplat\u0148uje z\u00e1kladn\u00ed slevu na poplatn\u00edka ve v\u00fd\u0161i 2.320 K\u010d.<\/p>\n<p>Mzda v\u010detn\u011b odvod\u016f je financov\u00e1na ze t\u0159\u00ed dota\u010dn\u00edch titul\u016f (A, B) a vlastn\u00edch zdroj\u016f (Z). Dota\u010dn\u00ed titul A je mo\u017en\u00e9 pou\u017e\u00edt pro financov\u00e1n\u00ed ve\u0161ker\u00fdch mzdov\u00fdch n\u00e1klad\u016f v\u010detn\u011b z\u00e1konn\u00e9ho poji\u0161t\u011bn\u00ed do maxim\u00e1ln\u00ed v\u00fd\u0161e 0,4 \u00favazku, je ozna\u010den \u010dinnost\u00ed 02. Dota\u010dn\u00ed titul B zahrnuje pouze n\u00e1klady na hrub\u00e9 mzdy a odvody soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed do maxim\u00e1ln\u00ed v\u00fd\u0161e 0,3 \u00favazku, je ozna\u010den \u010dinnost\u00ed 03. Vlastn\u00ed zdroje dokr\u00fdvaj\u00ed zb\u00fdvaj\u00edc\u00ed n\u00e1klady, kter\u00e9 nen\u00ed mo\u017en\u00e9 financovat z\u00a0dota\u010dn\u00edch titul\u016f A a B, je ozna\u010den \u010dinnost\u00ed 01.<\/p>\n<p>V\u00fdpo\u010det hrub\u00e9 mzdy:<\/p>\n<ol>\n<li>odpracovan\u00e9 hodiny: 21 x 7,5 = <strong>157,5 hod<\/strong><\/li>\n<li>pr\u00e1ce ve sv\u00e1tek (100 %): 11 x 215,05 = 2376,55 = <strong>377 K\u010d<\/strong><\/li>\n<li>pr\u00e1ce v\u00a0sobotu a v\u00a0ned\u011bli (10 %): (33 x 216,05) x 10 % = 7129,65 x 0,1 = 712,965 =<\/li>\n<\/ol>\n<p>= <strong>713 K\u010d<\/strong><\/p>\n<ol start=\"4\">\n<li>placen\u00fd sv\u00e1tek (n\u00e1rokov\u00fd p\u0159\u00edplatek): 7,5 x 216,05 = 1.620,375 = <strong>621 K\u010d<\/strong><\/li>\n<li>z\u00e1kladn\u00ed m\u011bs\u00ed\u010dn\u00ed mzda dle opracovan\u00fdch hodin: <strong>728 K\u010d<\/strong><\/li>\n<li>osobn\u00ed ohodnocen\u00ed: <strong>910 K\u010d<\/strong><\/li>\n<li>celkov\u00e1 hrub\u00e1 mzda: 2.377 + 713 + 1.621 + 26.728 + 1.910 = <strong>349 K\u010d <\/strong><\/li>\n<\/ol>\n<p>V\u00fdpo\u010det odvod\u016f na soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00ed a z\u00e1lohov\u00e9 dan\u011b:<\/p>\n<ol>\n<li>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnanec: 33.349 x 6,5 % = 2.167,685 = <strong>168 K\u010d<\/strong><\/li>\n<li>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnavatel: 33.349 x 24,8 % = 8.270,552 = <strong>271 K\u010d<\/strong><\/li>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnance: 33.349 x 4,5 % = 1.500,705 = <strong>501 K\u010d<\/strong><\/li>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnavatel: 33.349 x 9 % = 3.001,41 = <strong>002 K\u010d <\/strong><\/li>\n<li>z\u00e1lohov\u00e1 da\u0148: z\u00e1klad dan\u011b z\u00e1lohov\u00e9: 33.400 x 15 % &#8211; 2.320 = <strong>690 K\u010d<\/strong><\/li>\n<\/ol>\n<p>V\u00fdpo\u010det \u010dist\u00e9 mzdy: hrub\u00e1 mzda \u2013 odvody na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed za zam\u011bstnance \u2013 odvody na zdravotn\u00edm poji\u0161t\u011bn\u00ed za zam\u011bstnance \u2013 z\u00e1lohov\u00e1 da\u0148<\/p>\n<p>\u010cist\u00e1 mzda = 33.349 \u2013 2.168 \u2013 1.501 \u2013 2.690 = <strong>26.990 K\u010d<\/strong><\/p>\n<p>\u00da\u010detn\u00ed operace:<\/p>\n<p>\u00da\u010dtov\u00e1 osnova pro na\u0161i pot\u0159ebu \u00fa\u010dtov\u00e1n\u00ed mezd:<\/p>\n<ul>\n<li>010 \u2013 pen\u011b\u017en\u00ed prost\u0159edky v pokladn\u011b<\/li>\n<li>010 \u2013 pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech<\/li>\n<li>010 \u2013 z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci<\/li>\n<li>010 \u2013 z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi \u2013 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/li>\n<li>020 \u2013 z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi \u2013 zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/li>\n<li>030 \u2013 z\u00fa\u010dtov\u00e1n\u00ed s\u00a0institucemi \u2013 z\u00e1konn\u00e9 poji\u0161t\u011bn\u00ed<\/li>\n<li>010 \u2013 z\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohov\u00e9 dan\u011b za zam\u011bstnance<\/li>\n<li>001 \u2013 hrub\u00e1 mzda<\/li>\n<li>010 \u2013 odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/li>\n<li>020 \u2013 odvody na z\u00e1konn\u00e9 poji\u0161t\u011bn\u00ed<\/li>\n<li>010 \u2013 z\u00e1konn\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/li>\n<\/ul>\n<p>\u00da\u010dtov\u00e1n\u00ed dota\u010dn\u00ed titul A (0,4 \u00favazku):<\/p>\n<ol>\n<li>001 \/ 331.010 13.340 K\u010d (\u010dinnost 02)<\/li>\n<li>010 \/ 336.010 3.308 K\u010d (\u010dinnost 02)<\/li>\n<li>020 \/ 336.020 1.201 K\u010d (\u010dinnost 02)<\/li>\n<li>010 \/ 336.030 \u00a0\u00a0\u00a075 K\u010d (\u010dinnost 02)<\/li>\n<\/ol>\n<p>\u00da\u010dtov\u00e1n\u00ed dota\u010dn\u00ed titul B (0,3 \u00favazku):<\/p>\n<ol>\n<li>001 \/ 331.010 10.005 K\u010d (\u010dinnost 03)<\/li>\n<li>010 \/ 336.010 2.481 K\u010d (\u010dinnost 03)<\/li>\n<li>020 \/ 336.020 900 K\u010d (\u010dinnost 03)<\/li>\n<\/ol>\n<p>\u00da\u010dtov\u00e1n\u00ed vlastn\u00ed zdroje Z (0,3 \u00favazku):<\/p>\n<ol>\n<li>001 \/ 331.010 \u00a0\u00a0\u00a0\u00a010.004 K\u010d (\u010dinnost 01)<\/li>\n<li>010 \/ 336.010 2.482 K\u010d (\u010dinnost 01)<\/li>\n<li>020 \/ 336.020 901 K\u010d (\u010dinnost 01)<\/li>\n<li>010 \/ 336.030 \u00a0\u00a0\u00a0112 K\u010d (\u010dinnost 01)<\/li>\n<\/ol>\n<p>\u00da\u010dtov\u00e1n\u00ed \u2013 rozv\u00e1\u017en\u00e9 \u00fa\u010dty:<\/p>\n<ol>\n<li>010 \/ 336.010 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02.168 K\u010d<\/li>\n<li>010 \/ 336.020 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.501 K\u010d<\/li>\n<li>010 \/ 342.010 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02.690 K\u010d<\/li>\n<li>010 \/ 221.010 (211.010) 26.990 K\u010d<\/li>\n<\/ol>\n<p>Rozd\u00edln\u00e9 zdroje financov\u00e1n\u00ed (dota\u010dn\u00ed programy), jak je patrn\u00e9 z\u00a0na\u0161eho p\u0159\u00edkladu, vy\u017eaduj\u00ed ur\u010den\u00ed vhodn\u00fdch identifik\u00e1tor\u016f \u010di jin\u00fdch t\u0159\u00edd\u00edc\u00edch krit\u00e9ri\u00ed. V\u00a0na\u0161em p\u0159\u00edpad\u011b jsme jednotliv\u00fdm dota\u010dn\u00edm program\u016fm pro v\u011brn\u00e9 \u00fa\u010dtov\u00e1n\u00ed p\u0159id\u011blili \u010dinnosti, kter\u00e9 si \u00fa\u010detn\u00ed jednotka stanovuje sama ve sv\u00fdch \u00fa\u010detn\u00edch intern\u00edch postupech.\u00a0 Nicm\u00e9n\u011b je vhodn\u00e9 u\u017eit\u00ed alespo\u0148 dvoucifern\u00fdch identifik\u00e1tor\u016f pro \u010dinnosti, st\u0159ediska, zak\u00e1zky apod. Pro snadn\u011bj\u0161\u00ed za\u00fa\u010dtov\u00e1n\u00ed mezd m\u016f\u017ee \u00fa\u010detn\u00ed jednotka pou\u017e\u00edt tabulkov\u00e9 procesory \u010di jednoduch\u00e9 dopl\u0148kov\u00e9 programy.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-vest-ucetnictvi-neziskovych-organizaci\/\">jak v\u00e9st \u00fa\u010detnictv\u00ed neziskov\u00fdch organizac\u00ed<\/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\/4265\">\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\/4265\">\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>Z\u00e1v\u011br<\/h2>\n<p>Princip \u00fa\u010dtovan\u00ed mzdov\u00fdch n\u00e1klad\u016f v\u00a0neziskov\u00e9m sektoru vych\u00e1z\u00ed ze zn\u00e1m\u00fdch mechanik \u00fa\u010dtov\u00e1n\u00ed mezd. Nicm\u00e9n\u011b rozd\u00edlnost \u00fa\u010dtov\u00e1n\u00ed je z\u00e1visl\u00e1 na pravidlech jednotliv\u00fdch dota\u010dn\u00edch titul\u016f a m\u016f\u017ee mnohdy p\u016fsobit velmi slo\u017eit\u011b.<\/p>\n<p><strong>TIP:\u00a0<\/strong>S v\u00fdpo\u010dtem mezd v\u00e1m pom\u016f\u017ee\u00a0<a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd program<\/a>\u00a0v r\u00e1mci \u00fa\u010detn\u00edho syst\u00e9mu Money S3. Vyzkou\u0161et si ho m\u016f\u017eete tak\u00e9\u00a0<a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">zdarma<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co jsou mzdy Mzda je odm\u011bna za vykonanou pr\u00e1ci v\u00a0pracovn\u011b pr\u00e1vn\u00edm pom\u011bru za ur\u010dit\u00fd \u010dasov\u00fd \u00fasek, zpravidla jeden kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. Mzdu m\u016f\u017eeme rozd\u011blit: \u010dasov\u00e1 mzda: &#8230;<\/p>\n","protected":false},"author":18,"featured_media":4267,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[266,250],"class_list":["post-4265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-uctovani-mezd","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4265","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4265"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4265\/revisions"}],"predecessor-version":[{"id":15402,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4265\/revisions\/15402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4267"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}