{"id":488,"date":"2015-11-12T22:00:00","date_gmt":"2015-11-12T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prumerna-mzda-pro-rok-2016\/"},"modified":"2023-02-01T15:09:52","modified_gmt":"2023-02-01T14:09:52","slug":"prumerna-mzda-pro-rok-2016","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prumerna-mzda-pro-rok-2016\/","title":{"rendered":"Pr\u016fm\u011brn\u00e1 mzda pro rok 2016"},"content":{"rendered":"<p>Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed vydalo vyhl\u00e1\u0161ku \u010d. 244\/2015 Sb., ve kter\u00e9 byly zve\u0159ejn\u011bny \u00fadaje maj\u00edc\u00ed dopad nejen do problematiky d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, ale tak\u00e9 do oblasti dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<h2>Z\u00e1kon o d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed<\/h2>\n<p>Za rok <strong>2014<\/strong> byla stanovena v\u00fd\u0161e v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu na 26 357 K\u010d a p\u0159epo\u010d\u00edtac\u00ed koeficient pro \u00fapravu v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu \u010din\u00ed 1,0246.<\/p>\n<p>V\u00fdznam t\u011bchto dvou hodnot spo\u010d\u00edv\u00e1 v tom, \u017ee jejich sou\u010dinem (zaokrouhlen\u00fdm na cel\u00e9 koruny nahoru) dostaneme pr\u016fm\u011brnou mzdu platnou pro rok 2016 pro \u00fa\u010dely zdravotn\u00edho i soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed pota\u017emo pro \u00fa\u010dely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. <strong>Pr\u016fm\u011brn\u00e1 mzda pro rok 2016 \u010din\u00ed 27&nbsp;006&nbsp;K\u010d<\/strong>.<\/p>\n<p>D\u00e1le vyhl\u00e1\u0161ka pro rok <strong>2016<\/strong> stanov\u00ed:<\/p>\n<ul>\n<li>reduk\u010dn\u00ed hranice pro stanoven\u00ed v\u00fdpo\u010dtov\u00e9ho z\u00e1kladu (prvn\u00ed \u010din\u00ed 11 883 K\u010d a druh\u00e1 108&nbsp;024&nbsp;K\u010d),<\/li>\n<li>z\u00e1kladn\u00ed v\u00fdm\u011bra pro starobn\u00ed, invalidn\u00ed, vdovsk\u00fd, vdoveck\u00fd a sirot\u010d\u00ed d\u016fchod \u010din\u00ed 2 440 K\u010d a<\/li>\n<li>u d\u016fchod\u016f p\u0159iznan\u00fdch p\u0159ed 1. lednem 2016 se z\u00e1kladn\u00ed v\u00fdm\u011bra zvy\u0161uj o 40 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/li>\n<\/ul>\n<h2>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f pou\u017e\u00edv\u00e1 pr\u016fm\u011brnou mzdu &#8211; definovanou z\u00e1konem o soci\u00e1ln\u00edm zabezpe\u010den\u00ed \u2013 v oblasti zab\u00fdvaj\u00edc\u00ed se solid\u00e1rn\u00edm zv\u00fd\u0161en\u00edm dan\u011b.<\/p>\n<p>Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b \u010din\u00ed 7 % z kladn\u00e9ho rozd\u00edlu mezi sou\u010dtem p\u0159\u00edjm\u016f zahrnovan\u00fdch do d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b podle \u00a7 6 a d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b podle \u00a7 7 v p\u0159\u00edslu\u0161n\u00e9m zda\u0148ovac\u00edm obdob\u00ed a 48n\u00e1sobkem pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n<p>Hranice pro uplatn\u011bn\u00ed solid\u00e1rn\u00edho zv\u00fd\u0161en\u00ed dan\u011b tedy pro rok 2016 \u010din\u00ed <strong>1 296 288 K\u010d ro\u010dn\u011b<\/strong> a pro \u00fa\u010dely m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy hranice \u010din\u00ed <strong>108 024 K\u010d<\/strong>.<\/p>\n<h2>Pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n<p>Pr\u016fm\u011brn\u00e1 mzda pro rok <strong>2016<\/strong> m\u00e1 do problematiky pojistn\u00e9ho tyto dopady:<\/p>\n<ul>\n<li>maxim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro zam\u011bstnance i OSV\u010c pro \u00fa\u010dely soci\u00e1ln\u00edho zabezpe\u010den\u00ed je stanoven ve v\u00fd\u0161i 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy tzn. <strong>1 296 288 K\u010d<\/strong>,<\/li>\n<li>nov\u00e1 v\u00fd\u0161e minim\u00e1ln\u00ed z\u00e1lohy u OSV\u010c u soci\u00e1ln\u00edho zabezpe\u010den\u00ed \u010din\u00ed <strong>1 972 K\u010d<\/strong>,<\/li>\n<li>nov\u00e1 v\u00fd\u0161e minim\u00e1ln\u00ed z\u00e1loha u OSV\u010c u zdravotn\u00edho poji\u0161t\u011bn\u00ed <strong>1 823 K\u010d<\/strong>,<\/li>\n<li>pokud OSV\u010c vykon\u00e1v\u00e1 z pohledu soci\u00e1ln\u00edho zabezpe\u010den\u00ed \u010dinnost jako <strong>vedlej\u0161\u00ed<\/strong>, vznik\u00e1 j\u00ed povinnost b\u00fdt \u00fa\u010dastna d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, pokud rozd\u00edl p\u0159\u00edjm\u016f a v\u00fddaj\u016f p\u0159es\u00e1hne 2,4n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy \u2013 pro rok 2016 se jedn\u00e1 o \u010d\u00e1stku <strong>64 813 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p>Na z\u00e1klad\u011b sd\u011blen\u00ed MPSV \u010d. 272\/2015 Sb., byly vyhl\u00e1\u0161eny nov\u00e9 reduk\u010dn\u00ed hranice pro \u00fa\u010dely nemocensk\u00e9ho poji\u0161t\u011bn\u00ed, pro rok 2016 \u010din\u00ed <strong>901 K\u010d<\/strong>, <strong>1 351 K\u010d<\/strong> a <strong>2 701 K\u010d<\/strong>.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>P\u0159e\u010dt\u011bte si: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/minimalni-a-zarucena-mzda-v-roce-2022-koho-se-tyka-a-jaka-je-jeji-vyse\/\">Minim\u00e1ln\u00ed a zaru\u010den\u00e1 mzda v roce 2022: koho se t\u00fdk\u00e1 a jak\u00e1 je jej\u00ed v\u00fd\u0161e<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed vydalo vyhl\u00e1\u0161ku \u010d. 244\/2015 Sb., ve kter\u00e9 byly zve\u0159ejn\u011bny \u00fadaje maj\u00edc\u00ed dopad nejen do problematiky d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, ale tak\u00e9 do &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[130],"class_list":["post-488","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-prumerny-vydelek"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/488","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=488"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/488\/revisions"}],"predecessor-version":[{"id":7387,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/488\/revisions\/7387"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}