{"id":464,"date":"2023-02-09T15:44:00","date_gmt":"2023-02-09T14:44:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/urok-z-prodleni-u-nahrady-mzdy\/"},"modified":"2023-02-09T15:45:13","modified_gmt":"2023-02-09T14:45:13","slug":"urok-z-prodleni-u-nahrady-mzdy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/urok-z-prodleni-u-nahrady-mzdy\/","title":{"rendered":"\u00darok z prodlen\u00ed u n\u00e1hrady mzdy"},"content":{"rendered":"<p><strong>Da\u0148ov\u00fdmi aspekty \u00faroku z prodlen\u00ed v\u00e1\u017e\u00edc\u00edho se k n\u00e1hrad\u011b mzdy se zab\u00fdv\u00e1 dne\u0161n\u00ed pojedn\u00e1n\u00ed.<\/strong><\/p>\n<p>V obecn\u00e9 rovin\u011b je \u00farok z prodlen\u00ed sankce, kterou m\u016f\u017ee v\u011b\u0159itel po\u017eadovat po dlu\u017en\u00edkovi, kter\u00fd je v prodlen\u00ed se spl\u00e1cen\u00edm pen\u011b\u017eit\u00e9ho dluhu. Ve sv\u00e9 podstat\u011b se jedn\u00e1 o ekonomickou \u201eodm\u011bnu\u201c v\u011b\u0159itele za \u201ep\u016fj\u010den\u00ed\u201c pen\u011bz.<\/p>\n<p>V\u00fd\u0161e \u00faroku z prodlen\u00ed je stanovena Na\u0159\u00edzen\u00edm Vl\u00e1dy \u010cR a v sou\u010dasn\u00e9 dob\u011b odpov\u00edd\u00e1 ro\u010dn\u011b v\u00fd\u0161i repo sazby stanoven\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou pro prvn\u00ed den kalend\u00e1\u0159n\u00edho pololet\u00ed, v n\u011bm\u017e do\u0161lo k prodlen\u00ed, zv\u00fd\u0161en\u00e9 o 8 procentn\u00edch bod\u016f. Tolik tedy obecn\u011b k \u00faroku z prodlen\u00ed.<\/p>\n<p>V praxi si v\u011bt\u0161ina \u00fa\u010detn\u00edch um\u00ed poradit s \u00farokem z prodlen\u00ed, kter\u00fd se v\u00e1\u017ee na neuhrazenou pohled\u00e1vku vzniklou z obchodn\u00edho vztahu:<\/p>\n<p>a) <strong>Pohled dlu\u017en\u00edka<\/strong><\/p>\n<p>Dlu\u017en\u00edk \u00fa\u010dtuje o \u00faroku z prodlen\u00ed na vrub \u00fa\u010dtu 544 a pokud je v t\u00e9m\u017ee roce \u00farok uhrazen, st\u00e1v\u00e1 se sou\u010dasn\u011b da\u0148ov\u011b \u00fa\u010dinn\u00fdm. Pokud do konce zda\u0148ovac\u00edho obdob\u00ed uhrazen nen\u00ed, nesni\u017euje z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f. Dojde-li k jeho \u00fahrad\u011b a\u017e v n\u00e1sleduj\u00edc\u00edm zda\u0148ovac\u00edm obdob\u00ed, sni\u017euje se z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f o tento \u00farok a\u017e v roce \u00fahrady.<\/p>\n<p>b) <strong>Pohled v\u011b\u0159itele<\/strong><\/p>\n<p>V\u011b\u0159itel je v zrcadlov\u011b opa\u010dn\u00e9 situaci ne\u017e dlu\u017en\u00edk. O p\u0159edpisu \u00faroku z prodlen\u00ed \u00fa\u010dtuje ve prosp\u011bch \u00fa\u010dtu 644 bez ohledu na \u00fahradu. Pokud je \u00farok z prodlen\u00ed uhrazen je\u0161t\u011b v t\u00e9m\u017ee roce, ve kter\u00e9m bylo o \u00faroku z prodlen\u00ed \u00fa\u010dtov\u00e1no, st\u00e1v\u00e1 se \u00farok z prodlen\u00ed da\u0148ov\u00fdm v\u00fdnosem. Pokud k \u00fahrad\u011b do konce zda\u0148ovac\u00edho obdob\u00ed nedo\u0161lo, doch\u00e1z\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed ke sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b o neuhrazenou \u010d\u00e1st \u00faroku z prodlen\u00ed. Pokud dojde k jeho \u00fahrad\u011b a\u017e v n\u00e1sleduj\u00edc\u00edm roce, mus\u00ed v\u011b\u0159itel o \u010d\u00e1stku p\u0159ijat\u00e9ho \u00faroku z prodlen\u00ed zv\u00fd\u0161it sv\u016fj z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n<p>Jak to v\u0161ak bude s \u00farokem z prodlen\u00ed, kter\u00fd je nav\u00e1z\u00e1n na n\u00e1hradu mzdy? Pokud bude muset zam\u011bstnavatel vyplatit zam\u011bstnanci n\u00e1hradu mzdy a s n\u00ed spojen\u00fd \u00farok z prodlen\u00ed, vznik\u00e1 mu s touto v\u00fdplatou n\u011bjak\u00e1 dal\u0161\u00ed povinnost?<\/p>\n<p>Pro spr\u00e1vn\u00e9 posouzen\u00ed v\u00fd\u0161e nast\u00edn\u011bn\u00fdch ot\u00e1zek je pot\u0159eba zkoumat \u00farok z prodlen\u00ed v\u00e1\u017e\u00edc\u00edho se na n\u00e1hradu mzdy z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c). Bez jak\u00e9koliv pochybnosti m\u016f\u017eeme <strong>n\u00e1hradu mzdy za\u0159adit mezi p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti<\/strong>. Zcela nepochybn\u011b se toti\u017e jedn\u00e1 p\u0159\u00edjem spl\u0148uj\u00edc\u00ed definici p\u0159\u00edjmu ze z\u00e1visl\u00e9 \u010dinnosti podle ZDP: <em>\u201e\u2026p\u0159\u00edjmu ze sou\u010dasn\u00e9ho nebo d\u0159\u00edv\u011bj\u0161\u00edho pracovn\u011bpr\u00e1vn\u00edho, slu\u017eebn\u00edho nebo \u010dlensk\u00e9ho pom\u011bru a obdobn\u00e9ho pom\u011bru, v nich\u017e poplatn\u00edk p\u0159i v\u00fdkonu pr\u00e1ce pro pl\u00e1tce p\u0159\u00edjmu je povinen db\u00e1t p\u0159\u00edkaz\u016f pl\u00e1tce, pop\u0159. o p\u0159\u00edjmy plynouc\u00ed v souvislosti se sou\u010dasn\u00fdm, budouc\u00edm nebo d\u0159\u00edv\u011bj\u0161\u00edm v\u00fdkonem \u010dinnosti, ze kter\u00e9 plynou p\u0159\u00edjmy podle p\u00edsmen a) a\u017e c), bez ohledu na to, zda plynou od pl\u00e1tce, u kter\u00e9ho poplatn\u00edk vykon\u00e1v\u00e1 \u010dinnost, ze kter\u00e9 plyne p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti, nebo od pl\u00e1tce, u kter\u00e9ho poplatn\u00edk tuto \u010dinnost nevykon\u00e1v\u00e1.\u201c<\/em><\/p>\n<p>\u00darok z prodlen\u00ed je svou povahou tzv. akcesorick\u00fd z\u00e1vazek, jeho\u017e existence a d\u016fsledky se v\u00e1\u017e\u00ed na z\u00e1vazek hlavn\u00ed, v na\u0161em p\u0159\u00edpad\u011b na n\u00e1hradu mzdy. Jin\u00fdmi slovy \u00farok z prodlen\u00ed \u201esleduje\u201c osud hlavn\u00edho z\u00e1vazku, pokud by nebyl hlavn\u00ed z\u00e1vazek, nevznikl by ani z\u00e1vazek akcesorick\u00fd. Jestli\u017ee jsme tedy dovodili, \u017ee n\u00e1hrada mzdy pat\u0159\u00ed podle ZDP mezi p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, pak tak\u00e9 <strong>\u00farok z prodlen\u00ed mus\u00edme pova\u017eovat za p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti a pro pl\u00e1tce takov\u00e9ho p\u0159\u00edjmu \u2013 ve smyslu ZDP zam\u011bstnavatele &#8211; vznik\u00e1 povinnost jak n\u00e1hradu mzdy, tak \u00farok z prodlen\u00ed podrobit zdan\u011bn\u00ed a n\u00e1sledn\u00e9mu odvodu sra\u017een\u00fdch \u010d\u00e1stek<\/strong>.<\/p>\n<p>V\u00fd\u0161e uveden\u00fd z\u00e1v\u011br koresponduje s rozhodnut\u00edm Nejvy\u0161\u0161\u00edho soudu sp. Zn. 20 Cdo 2006\/2011 ze dne 24. 4. 2012, ze kter\u00e9ho cituji:<\/p>\n<p><em>\u201eZ v\u00fd\u0161e uveden\u00e9 pr\u00e1vn\u00ed \u00fapravy vypl\u00fdv\u00e1, \u017ee mezi p\u0159\u00edjmy, kter\u00e9 plynou zam\u011bstnanci v souvislosti s v\u00fdkonem z\u00e1visl\u00e9 \u010dinnosti nebo funkce pat\u0159\u00ed mj. i n\u00e1hrady za ztr\u00e1tu p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti [ v p\u0159\u00edpad\u011b sporu mezi zam\u011bstnancem (i b\u00fdval\u00fdm) a zam\u011bstnavatelem vyplacen\u00e9 a\u017e na z\u00e1klad\u011b soudn\u00edho rozhodnut\u00ed jako n\u00e1hrada mzdy ], a to v\u010detn\u011b \u00farok\u016f z prodlen\u00ed. \u00daroky z prodlen\u00ed je tedy nutno zdanit stejn\u011b jako p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti spolu s ostatn\u00ed mzdou (resp. n\u00e1hradou mzdy), nebo\u0165 se jedn\u00e1 o p\u0159\u00edjem, kter\u00fd zam\u011bstnanec dost\u00e1v\u00e1 v souvislosti s v\u00fdkonem z\u00e1visl\u00e9 \u010dinnosti. Mzda p\u0159\u00edslu\u0161\u00ed za v\u00fdkon z\u00e1visl\u00e9 \u010dinnosti a pokud je zpo\u017ed\u011bna jej\u00ed v\u00fdplata a v d\u016fsledku toho jsou p\u0159izn\u00e1ny \u00faroky z prodlen\u00ed, tedy dal\u0161\u00ed p\u0159\u00edjem, je nesporn\u00e9, \u017ee se jedn\u00e1 o zv\u00fd\u0161en\u00ed p\u0159\u00edjmu ze z\u00e1visl\u00e9 \u010dinnosti.\u201c<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00fdmi aspekty \u00faroku z prodlen\u00ed v\u00e1\u017e\u00edc\u00edho se k n\u00e1hrad\u011b mzdy se zab\u00fdv\u00e1 dne\u0161n\u00ed pojedn\u00e1n\u00ed. V obecn\u00e9 rovin\u011b je \u00farok z prodlen\u00ed sankce, kterou m\u016f\u017ee v\u011b\u0159itel &#8230;<\/p>\n","protected":false},"author":14,"featured_media":9845,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,21],"tags":[],"class_list":["post-464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/464","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=464"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/464\/revisions"}],"predecessor-version":[{"id":9849,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/464\/revisions\/9849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9845"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}