{"id":4341,"date":"2022-03-14T12:49:49","date_gmt":"2022-03-14T12:49:49","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-uctovat-mzdy-u-neziskovych-organizaci-ve-vazbe-na-donatora\/"},"modified":"2024-09-10T13:57:06","modified_gmt":"2024-09-10T11:57:06","slug":"jak-uctovat-mzdy-u-neziskovych-organizaci-ve-vazbe-na-donatora","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-uctovat-mzdy-u-neziskovych-organizaci-ve-vazbe-na-donatora\/","title":{"rendered":"Jak \u00fa\u010dtovat mzdy u neziskov\u00fdch organizac\u00ed ve vazb\u011b na don\u00e1tora"},"content":{"rendered":"<h2>Dota\u010dn\u00ed tituly<\/h2>\n<p>V\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku jsme se sezn\u00e1mili se z\u00e1klady \u00fa\u010dtov\u00e1n\u00ed mezd v\u00a0prost\u0159ed\u00ed neziskov\u00fdch organizac\u00ed pomoc\u00ed ilustra\u010dn\u00edho p\u0159\u00edkladu v\u00a0obecn\u00e9 rovin\u011b. Nyn\u00ed mus\u00edme vn\u00edmat i skute\u010dnost, \u017ee mzdov\u00e9 n\u00e1klady jednoho zam\u011bstnance mohou b\u00fdt kryty z\u00a0v\u00edce odli\u0161n\u00fdch zdroj\u016f, kter\u00e9 v\u00a0neziskov\u00e9m sektoru nesou ozna\u010den\u00ed dota\u010dn\u00ed tituly.<\/p>\n<p>Ka\u017ed\u00fd don\u00e1tor, poskytovatel dota\u010dn\u00edho titulu, m\u00e1 sv\u00e1 p\u0159esn\u00e1 pravidla, kter\u00e1 ur\u010duj\u00ed, jak mohou b\u00fdt finan\u010dn\u00ed prost\u0159edky u\u017eity. Nejedn\u00e1 se pouze o st\u00e1tn\u00ed zdroje poskytovan\u00e9 prost\u0159ednictv\u00edm kraj\u016f dle \u00a7 101a z\u00e1kona \u010d. 108\/2006 Sb., ale tak\u00e9 o spolufinancov\u00e1n\u00ed st\u00e1tn\u00ed dotace prost\u0159ednictv\u00edm kraj\u016f dle \u00a7 105 t\u00e9ho\u017e z\u00e1kona, obc\u00ed \u010di m\u011bstsk\u00fdch \u010d\u00e1st\u00ed obc\u00ed, pop\u0159. jin\u00fdch dota\u010dn\u00edch titul\u016f Evropsk\u00e9 unie.<\/p>\n<p>Celou problematiku si n\u00e1zorn\u011b p\u0159edvedeme na ilustra\u010dn\u00edm p\u0159\u00edkladu, kde budou jednotliv\u00e9 kroky komentov\u00e1ny pro ucelen\u00fd p\u0159ehled o problematice \u00fa\u010dtov\u00e1n\u00ed mezd dle pravidel jednotliv\u00fdch don\u00e1tor\u016f.<\/p>\n<h2>Praktick\u00fd p\u0159\u00edklad<\/h2>\n<p>Celkovou ilustraci problematiky realizujeme na z\u00e1klad\u011b p\u0159\u00edkladu t\u0159ech zam\u011bstnanc\u016f ozna\u010den\u00fdch A, B a C, pro kter\u00e9 jsou t\u0159i odli\u0161n\u00e9 zdroje financov\u00e1n\u00ed (dota\u010dn\u00ed tituly). Dota\u010dn\u00ed titul \u00a7 101a (MPSV), \u00a7 105 (spolufinancov\u00e1n\u00ed kraje) a spolufinancov\u00e1n\u00ed obce. Pro spr\u00e1vnou identifikaci dota\u010dn\u00edho titulu v\u00a0\u00fa\u010detnictv\u00ed vyu\u017eijeme nap\u0159\u00edklad ozna\u010den\u00ed pomoc\u00ed \u010dinnost\u00ed. V\u00a0na\u0161em p\u0159\u00edpad\u011b jsme zvolili n\u00e1sleduj\u00edc\u00ed ozna\u010den\u00ed: \u00a7 101a \u2013 \u010dinnost 01; \u00a7 105 \u2013 \u010dinnost 02; dotace obce \u2013 \u010dinnost 03. V\u00fd\u0161e dotace je stanovena n\u00e1sledovn\u011b: st\u00e1tn\u00ed dotace \u00a7 101a ve v\u00fd\u0161i 2.150.000 K\u010d; spolufinancov\u00e1n\u00ed kraje \u00a7 105 \u2013 800.000 K\u010d; dotace obce \u2013 600.000 K\u010d.<\/p>\n<ul>\n<li>Zam\u011bstnanec A na pozici soci\u00e1ln\u00ed pracovn\u00edk (p\u0159\u00edm\u00e1 p\u00e9\u010de) na hlavn\u00edm pracovn\u00edm pom\u011bru p\u0159i 8hodinov\u00e9 pracovn\u00ed dob\u011b, tj. 1,0 \u00favazku ro\u010dn\u011b. Hrub\u00e1 mzda 35.000 K\u010d, odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 8.680 K\u010d, odvody na zdravotn\u00ed poji\u0161t\u011bn\u00ed 3.150 K\u010d.<\/li>\n<li>Zam\u011bstnanec B na pozici pracovn\u00edk p\u0159\u00edm\u00e9 obslu\u017en\u00e9 p\u00e9\u010de (p\u0159\u00edm\u00e1 p\u00e9\u010de) na hlavn\u00edm pracovn\u00edm pom\u011bru p\u0159i 6hodinov\u00e9 pracovn\u00ed dob\u011b, tj. 0,75 \u00favazku ro\u010dn\u011b. Hrub\u00e1 mzda 27.000 K\u010d, odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 6.696 K\u010d, odvody na zdravotn\u00ed poji\u0161t\u011bn\u00ed 2.430 K\u010d.<\/li>\n<li>Zam\u011bstnanec C na pozici psycholog (p\u0159\u00edm\u00e1 p\u00e9\u010de) na hlavn\u00edm pracovn\u00edm pom\u011bru p\u0159i 4hodinov\u00e9 pracovn\u00ed dob\u011b, tj. 0,5 \u00favazku ro\u010dn\u011b a na pozici vedouc\u00ed slu\u017eby (nep\u0159\u00edm\u00e1 p\u00e9\u010de) p\u0159i 4hodinov\u00e9 pracovn\u00ed dob\u011b, tj. 0,5. Celkov\u00e1 hrub\u00e1 mzda zam\u011bstnance \u010din\u00ed 40.000 K\u010d, odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 9.920 K\u010d, odvody na zdravotn\u00ed poji\u0161t\u011bn\u00ed 3.600 K\u010d.<\/li>\n<\/ul>\n<p>Zdrojem financov\u00e1n\u00ed pro mzdov\u00e9 n\u00e1klady (v\u00fddaje) u zam\u011bstnance A je pou\u017eita dotace obce v\u00a0pln\u00e9 v\u00fd\u0161i mzdy. Zam\u011bstnanec B, pracovn\u00edk p\u0159\u00edm\u00e9 obslu\u017en\u00e9 p\u00e9\u010de, je financov\u00e1n z\u00a0dota\u010dn\u00edho titulu \u00a7 105. Zam\u011bstnanec C, kter\u00fd m\u00e1 d\u011blenou pracovn\u00ed pozici je financov\u00e1n z\u00a0dota\u010dn\u00edho titulu \u00a7 101a na\u00a0pozice psychologa a z\u00e1rove\u0148 z \u00a7 105 na pozici vedouc\u00edho slu\u017eby.<\/p>\n<p>Dle pov\u011b\u0159en\u00ed k\u00a0v\u00fdkonu soci\u00e1ln\u00ed slu\u017eby, kter\u00e9 vyd\u00e1v\u00e1 p\u0159\u00edslu\u0161n\u00fd krajsk\u00fd \u00fa\u0159ad a po\u010dtu pracovn\u00edch \u00favazk\u016f m\u00e1me tedy pozici soci\u00e1ln\u00edho pracovn\u00edka na 1,0 \u00favazek, pozici pracovn\u00edka p\u0159\u00edm\u00e9 obslu\u017en\u00e9 p\u00e9\u010de na \u00favazek 0,75, pozici psychologa na \u00favazku 0,5 a pozici vedouc\u00edho slu\u017eby na \u00favazku 0,5.<\/p>\n<p>Pracovn\u00ed pozice je nutn\u00e9 sledovat nejen z\u00a0pohled\u016f \u00favazku, ale i z\u00a0pohledu n\u00e1klad\u016f na person\u00e1ln\u00ed obsazen\u00ed. Proto je t\u0159eba zvolit dal\u0161\u00ed t\u0159\u00edd\u00edc\u00ed krit\u00e9rium abychom dok\u00e1zali dan\u00e9 dota\u010dn\u00ed tituly v\u011brn\u011b a pravdiv\u011b vy\u00fa\u010dtovat. V\u00a0na\u0161em p\u0159\u00edpad\u011b si zvol\u00edme jako dal\u0161\u00ed krit\u00e9rium zak\u00e1zku dle typu p\u00e9\u010de a pracovn\u00ed pozice. tj. p\u0159\u00edm\u00e1 p\u00e9\u010de \u010di nep\u0159\u00edm\u00e1 p\u00e9\u010de a pozice zam\u011bstnance. V\u00a0na\u0161em p\u0159\u00edpad\u011b je \u010dlen\u011bn\u00ed n\u00e1sleduj\u00edc\u00ed: zam\u011bstnanec A \u2013 PP01; zam\u011bstnanec B \u2013 PP02; zam\u011bstnanec C: psycholog PP03 a vedouc\u00ed slu\u017eby NP01.<\/p>\n<p><strong>\u00da\u010dtov\u00e1 osnova pro na\u0161i pot\u0159ebu \u00fa\u010dtov\u00e1n\u00ed mezd:<\/strong><\/p>\n<ul>\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>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<\/ul>\n<p><strong>\u00da\u010dtov\u00e1n\u00ed zam\u011bstnance A:<\/strong><\/p>\n<ol>\n<li>001 \/ 331.010 35.000 K\u010d (\u010dinnost 03; zak\u00e1zka PP01)<\/li>\n<li>010 \/ 336.010 8.680 K\u010d (\u010dinnost 03; zak\u00e1zka PP01)<\/li>\n<li>020 \/ 336.020 3.150 K\u010d (\u010dinnost 03; zak\u00e1zka PP01)<\/li>\n<\/ol>\n<p>P\u0159i vy\u00fa\u010dtov\u00e1n\u00ed dota\u010dn\u00edho titulu \u2013 dotace obce \u2013 jsou ve\u0161ker\u00e9 mzdov\u00e9 n\u00e1klady na dan\u00e9ho zam\u011bstnance zobrazeny zcela v\u011brn\u011b a p\u0159esn\u011b. Tyto informace jsou nezbytn\u011b nutn\u00e9 pro vy\u00fa\u010dtov\u00e1n\u00ed dotace, p\u0159i\u010dem\u017e je snadno identifikovateln\u00e1 celkov\u00e1 v\u00fd\u0161e n\u00e1kladu na zam\u011bstnance\u00a0za ka\u017ed\u00fd m\u011bs\u00edc, kdy byl zam\u011bstnanec A financov\u00e1n z\u00a0dan\u00e9ho dota\u010dn\u00edho titulu, v\u00a0tomto p\u0159\u00edpad\u011b dota\u010dn\u00edm titulem obce. Na z\u00e1klad\u011b rozhodnut\u00ed (smlouvy) don\u00e1tora je stanovena v\u00fd\u0161e finan\u010dn\u00ed podpory na \u010d\u00e1stku 600.000 K\u010d na rok na mzdov\u00e9 n\u00e1klady\/v\u00fddaje. Dle na\u0161eho p\u0159\u00edkladu jsme vy\u010derpali finan\u010dn\u00ed zdroj ve v\u00fd\u0161i: 35.000 + 8.680 + 3.150 = 46.830 x 12 = 561.960 K\u010d. Z\u00a0v\u00fdpo\u010dtu je patrn\u00e9, \u017ee v\u00fddaje na zam\u011bstnance jsou o 38.040 K\u010d ni\u017e\u0161\u00ed ne\u017e dotace a tuto \u010d\u00e1stku je t\u0159eba na z\u00e1klad\u011b vy\u00fa\u010dtov\u00e1n\u00ed don\u00e1torovi vr\u00e1tit.<\/p>\n<p><strong>\u00da\u010dtov\u00e1n\u00ed zam\u011bstnance B:<\/strong><\/p>\n<ol>\n<li>001 \/ 331.010 27.000 K\u010d (\u010dinnost 02; zak\u00e1zka PP02)<\/li>\n<li>010 \/ 336.010 6.696 K\u010d (\u010dinnost 02; zak\u00e1zka PP02)<\/li>\n<li>020 \/ 336.020 2.430 K\u010d (\u010dinnost 02; zak\u00e1zka PP02)<\/li>\n<\/ol>\n<p>Zam\u011bstnanec B je financov\u00e1n dle \u00a7 105 \u2013 spolufinancov\u00e1n\u00ed kraje. Ro\u010dn\u00ed mzdov\u00e9 n\u00e1klady (v\u00fddaje) \u010din\u00ed: 27.000 + 6.696 + 2.430 = 36.126 x 12 = 433.512 K\u010d.<\/p>\n<p><strong>\u00da\u010dtov\u00e1n\u00ed zam\u011bstnance C:<\/strong><\/p>\n<ol>\n<li>001 \/ 331.010 20.000 K\u010d (\u010dinnost 01; zak\u00e1zka PP03)<\/li>\n<li>001 \/ 331.010 20.000 K\u010d (\u010dinnost 02; zak\u00e1zka NP01)<\/li>\n<li>010 \/ 336.010 4.960 K\u010d (\u010dinnost 01; zak\u00e1zka PP03)<\/li>\n<li>010 \/ 336.010 4.960 K\u010d (\u010dinnost 02; zak\u00e1zka NP01)<\/li>\n<li>020 \/ 336.020 1.800 K\u010d (\u010dinnost 01; zak\u00e1zka PP03)<\/li>\n<li>020 \/ 336.020 1.800 K\u010d (\u010dinnost 02; zak\u00e1zka NP01)<\/li>\n<\/ol>\n<p>Pro zam\u011bstnance C je u\u017eito v\u00edce zdroj\u016f financov\u00e1n\u00ed, a to \u00a7 101a \u2013 st\u00e1tn\u00ed dotace \u2013 a \u00a7 105 \u2013 spolufinancov\u00e1n\u00ed kraj\u016f. Ro\u010dn\u00ed objem mzdov\u00fdch n\u00e1klad\u016f (v\u00fddaj\u016f) na pracovn\u00ed pozici dle zak\u00e1zky PP03 (psycholog) ve v\u00fd\u0161i: 20.000 + 4.960 + 1.800 = 26.760 x 12 = 321.120 K\u010d. Stejnou \u010d\u00e1stkou jsou pak mzdov\u00e9 n\u00e1klady (v\u00fddaje) spolufinancov\u00e1ny krajem dle \u00a7 105 na pozici vedouc\u00ed slu\u017eby dle zak\u00e1zky NP01, tj. 321.120 K\u010d.<\/p>\n<p>Ze zad\u00e1n\u00ed v\u00edme, \u017ee v\u00fd\u0161e st\u00e1tn\u00ed dotace dle \u00a7 101a \u010din\u00ed 2.150.000 K\u010d. V\u00a0na\u0161em p\u0159\u00edpad\u011b jsme doposud vy\u010derpali 321.120 K\u010d na mzdov\u00e9 n\u00e1klady (v\u00fddaje). Dle rozpo\u010dtu k\u00a0\u017e\u00e1dosti o financov\u00e1n\u00ed je mo\u017en\u00e9 tyto zdroje \u010derpat jak na person\u00e1ln\u00ed, tak i provozn\u00ed n\u00e1klady (v\u00fddaje). Spolufinancov\u00e1n\u00ed kraje dle \u00a7 105 \u010din\u00ed 800.000 K\u010d. Nyn\u00ed je t\u0159eba si uv\u011bdomit, \u017ee do \u010dinnosti 02 spadaj\u00ed zam\u011bstnanci B a C, je tedy nutn\u00e9 tyto n\u00e1klady (v\u00fddaje) se\u010d\u00edst: zam\u011bstnanec B 433.512 + zam\u011bstnanec C 321.120 = 754.632 K\u010d. Zb\u00fdvaj\u00edc\u00ed finan\u010dn\u00ed prost\u0159edky je mo\u017en\u00e9 \u010derpat dle rozpo\u010dtu k\u00a0\u017e\u00e1dosti o spolufinancov\u00e1n\u00ed (dotaci) na provozn\u00ed n\u00e1klady.<\/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\/4341\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/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=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4341\">\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>Vy\u00fa\u010dtov\u00e1n\u00ed dotace<\/h2>\n<p>Don\u00e1tor vy\u017eaduje krom\u011b finan\u010dn\u00edho vyj\u00e1d\u0159en\u00ed n\u00e1klad\u016f (v\u00fddaj\u016f) popsan\u00e9 v\u00fd\u0161e i evidenci dle pracovn\u00edch pozic zam\u011bstnanc\u016f. Proto je doporu\u010deno v\u00e9st nap\u0159. zak\u00e1zky, \u010di jin\u00e1 t\u0159\u00edd\u00edc\u00ed krit\u00e9ria jednotliv\u00fdch pracovn\u00edch pozic stejn\u011b jako v\u00a0na\u0161em ilustra\u010dn\u00edm p\u0159\u00edkladu. Na prvn\u00ed pohled jsme schopni identifikovat v\u00fd\u0161\u00ed n\u00e1klad\u016f (v\u00fddaj\u016f) nejen dle typu p\u00e9\u010de (p\u0159\u00edm\u00e1 \/ nep\u0159\u00edm\u00e1), ale tak\u00e9 mnohem p\u0159esn\u011bji dle pracovn\u00edho za\u0159azen\u00ed.<\/p>\n<p>V\u00a0na\u0161em p\u0159\u00edpad\u011b v\u00edme, \u017ee n\u00e1klady (v\u00fddaje) na:<\/p>\n<ul>\n<li>soci\u00e1ln\u00edho pracovn\u00edka (PP01) za rok \u010din\u00ed 561.960 K\u010d;<\/li>\n<li>pracovn\u00edka p\u0159\u00edm\u00e9 obslu\u017en\u00e9 p\u00e9\u010de (PP02) za rok \u010din\u00ed 433.512 K\u010d;<\/li>\n<li>psychologa (PP03) \u010din\u00ed 321.120 K\u010d a<\/li>\n<li>vedouc\u00edho slu\u017eby (NP01) \u010din\u00ed 321.120 K\u010d.<\/li>\n<\/ul>\n<p>N\u00e1klady na p\u0159\u00edmou p\u00e9\u010di jsou tvo\u0159eny zak\u00e1zkami PP01-PP03: 561.960 + 433.512 + 321.120 = 1. 316.592 K\u010d. N\u00e1klady na nep\u0159\u00edmou p\u00e9\u010di dle zak\u00e1zky NP01 jsou tedy ve v\u00fd\u0161i 312.120 K\u010d.<\/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<h2>Z\u00e1v\u011br<\/h2>\n<p>Ilustra\u010dn\u00ed p\u0159\u00edklad byl velmi jednoduch\u00fd, nicm\u00e9n\u011b zohled\u0148uje principy \u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch operac\u00ed, kter\u00e9 souvisej\u00ed s\u00a0pravidly dota\u010dn\u00edch titul\u016f. V\u00fd\u0161i mzdy zam\u011bstnance nem\u016f\u017ee sledovat pouze z\u00a0pohledu finan\u010dn\u00edho, ale tak\u00e9 mus\u00edme zohledni typ p\u00e9\u010de a pracovn\u00ed pozici dle Pov\u011b\u0159en\u00ed vydan\u00e9ho krajem k\u00a0v\u00fdkonu soci\u00e1ln\u00ed slu\u017eby.<\/p>\n\n\n<p><strong>TIP:&nbsp;<\/strong>S v\u00fdpo\u010dtem mezd v\u00e1m pom\u016f\u017ee&nbsp;<a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd program<\/a>&nbsp;v r\u00e1mci \u00fa\u010detn\u00edho syst\u00e9mu Money S3. Vyzkou\u0161et si ho m\u016f\u017eete tak\u00e9&nbsp;<a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">zdarma<\/a>.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dota\u010dn\u00ed tituly V\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku jsme se sezn\u00e1mili se z\u00e1klady \u00fa\u010dtov\u00e1n\u00ed mezd v\u00a0prost\u0159ed\u00ed neziskov\u00fdch organizac\u00ed pomoc\u00ed ilustra\u010dn\u00edho p\u0159\u00edkladu v\u00a0obecn\u00e9 rovin\u011b. Nyn\u00ed mus\u00edme vn\u00edmat i skute\u010dnost, \u017ee &#8230;<\/p>\n","protected":false},"author":18,"featured_media":4342,"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-4341","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\/4341","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=4341"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4341\/revisions"}],"predecessor-version":[{"id":15404,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4341\/revisions\/15404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4342"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}