{"id":541,"date":"2016-02-16T22:00:00","date_gmt":"2016-02-16T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zivnostnik-s-manzelkou-na-materske-dovolene-z-pohledu-dane-z-prijmu\/"},"modified":"2023-02-01T15:08:49","modified_gmt":"2023-02-01T14:08:49","slug":"zivnostnik-s-manzelkou-na-materske-dovolene-z-pohledu-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zivnostnik-s-manzelkou-na-materske-dovolene-z-pohledu-dane-z-prijmu\/","title":{"rendered":"\u017divnostn\u00edk s man\u017eelkou na mate\u0159sk\u00e9 dovolen\u00e9 z pohledu dan\u011b z p\u0159\u00edjm\u016f"},"content":{"rendered":"<p>V \u010dl\u00e1nku uv\u00e1d\u011bn\u00e9 hodnoty plat\u00ed pro zda\u0148ovac\u00ed obdob\u00ed 2015.<\/p>\n<h2>1. Zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f<\/h2>\n<p>V\u011bt\u0161ina z n\u00e1s ur\u010dit\u011b v\u00ed, \u017ee poplatn\u00edk podnikaj\u00edc\u00ed na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed m\u00e1 \u2013 pokud pomineme veden\u00ed \u00fa\u010detnictv\u00ed &#8211; dv\u011b mo\u017enosti, jak uplat\u0148ovat v\u00fddaje oproti dosa\u017een\u00fdm p\u0159\u00edjm\u016fm. Prvn\u00ed mo\u017enost\u00ed je uplatn\u011bn\u00ed v\u00fddaj\u016f v prok\u00e1zan\u00e9 v\u00fd\u0161i (veden\u00ed da\u0148ov\u00e9 evidence) a druhou mo\u017enost\u00ed je uplatn\u011bn\u00ed v\u00fddaj\u016f procentem z dosa\u017een\u00fdch p\u0159\u00edjm\u016f tzv. pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f.<\/p>\n<p>Pau\u0161\u00e1ln\u00ed v\u00fddaje lze u \u017eivnostn\u00edka uplatnit ve v\u00fd\u0161i:<\/p>\n<ul>\n<li>80 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f pokud se jedn\u00e1 o \u0159emesln\u00e9 \u017eivnosti,<\/li>\n<li>60 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f u ostatn\u00edch \u017eivnost\u00ed.<\/li>\n<\/ul>\n<p>Pau\u0161\u00e1ln\u00ed v\u00fddaje ve v\u00fd\u0161i 80 % lze v\u0161ak uplatnit pouze do v\u00fd\u0161e 1 600 000 K\u010d, u 60 % pau\u0161\u00e1lu je horn\u00ed limit 1 200 000 K\u010d. Jin\u00fdmi slovy to znamen\u00e1, \u017ee pau\u0161\u00e1ln\u00ed v\u00fddaje jsou \u201ezastropov\u00e1ny\u201c maxim\u00e1ln\u00ed v\u00fd\u0161\u00ed p\u0159\u00edjm\u016f ve v\u00fd\u0161i 2 000 000 K\u010d. Lze tedy uzav\u0159\u00edt, \u017ee pro poplatn\u00edka s p\u0159\u00edjmy p\u0159esahuj\u00edc\u00edmi \u010d\u00e1stku 2 000 000 K\u010d ji\u017e pau\u0161\u00e1ln\u00ed v\u00fddaje za\u010d\u00ednaj\u00ed ztr\u00e1cet na \u201eatraktivit\u011b\u201c. Nicm\u00e9n\u011b je samoz\u0159ejm\u011b nutn\u00e9 zkoumat ka\u017ed\u00e9ho poplatn\u00edka individu\u00e1ln\u011b.<\/p>\n<p>Obecn\u011b lze \u0159\u00edci, \u017ee pau\u0161\u00e1ln\u00ed v\u00fddaje jsou zaj\u00edmav\u00e9 pro poplatn\u00edky s velkou p\u0159idanou hodnotou, kdy dosahuj\u00ed s mal\u00fdmi n\u00e1klady relativn\u011b vysok\u00e9 p\u0159\u00edjmy. Dal\u0161\u00edm d\u016fvodem, kter\u00fd vede poplatn\u00edky ke zvolen\u00ed uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f pau\u0161\u00e1lem je skute\u010dnost, \u017ee jim odpad\u00e1 povinnost podrobovat ka\u017ed\u00fd v\u00fddaj da\u0148ov\u00e9mu testu, zda se jedn\u00e1 o da\u0148ov\u011b uznateln\u00fd v\u00fddaj \u010di nikoliv.<\/p>\n<h2>2. Sleva na man\u017eelku<\/h2>\n<p>Pokud m\u00e1 poplatn\u00edk man\u017eelku na \u201emate\u0159sk\u00e9\u201c dovolen\u00e9, se kterou \u017eije ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti, m\u016f\u017ee na ni uplatnit slevu na dani ve v\u00fd\u0161i 24 840 K\u010d (u dr\u017eitelky pr\u016fkazu ZTP\/P by se jednalo o 49 680 K\u010d), za podm\u00ednky, \u017ee man\u017eelka nem\u00e1 vlastn\u00ed p\u0159\u00edjem p\u0159esahuj\u00edc\u00ed za zda\u0148ovac\u00ed obdob\u00ed 68 000 K\u010d. \u010c\u00e1stka 24 840 K\u010d je ro\u010dn\u00ed sleva, pokud by podm\u00ednky pro uplatn\u011bn\u00ed slevy netrvaly cel\u00fd rok, \u010d\u00e1stka se uplatn\u00ed za ka\u017ed\u00fd m\u011bs\u00edc ve v\u00fd\u0161i jedn\u00e9 dvan\u00e1ctiny, pokud na jeho po\u010d\u00e1tku byly spln\u011bny z\u00e1konem stanoven\u00e9 podm\u00ednky.<\/p>\n<p>Pro spr\u00e1vn\u00e9 uplatn\u011bn\u00ed slevy na man\u017eelku je d\u016fle\u017eit\u00e9 si uv\u011bdomit, jak\u00e9 p\u0159\u00edjmy se do vlastn\u00edho p\u0159\u00edjmu man\u017eelky <strong>nezapo\u010d\u00edt\u00e1vaj\u00ed<\/strong>:<\/p>\n<ul>\n<li>d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory,<\/li>\n<li>d\u00e1vky p\u011bstounsk\u00e9 p\u00e9\u010de s v\u00fdjimkou odm\u011bny p\u011bstouna,<\/li>\n<li>d\u00e1vky osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm,<\/li>\n<li>d\u00e1vky pomoci v hmotn\u00e9 nouzi,<\/li>\n<li>p\u0159\u00edsp\u011bvek na p\u00e9\u010di,<\/li>\n<li>soci\u00e1ln\u00ed slu\u017eby,<\/li>\n<li>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n<li>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky na dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,<\/li>\n<li>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky podle z\u00e1kona o stavebn\u00edm spo\u0159en\u00ed,<\/li>\n<li>stipendium poskytovan\u00e9 studuj\u00edc\u00edm soustavn\u011b se p\u0159ipravuj\u00edc\u00edm na budouc\u00ed povol\u00e1n\u00ed,<\/li>\n<li>p\u0159\u00edjem plynouc\u00ed z d\u016fvodu p\u00e9\u010de o bl\u00edzkou nebo jinou osobu podle z\u00e1kona o soci\u00e1ln\u00edch slu\u017eb\u00e1ch,<\/li>\n<li>p\u0159\u00edjem plynouc\u00ed druh\u00e9mu z man\u017eel\u016f z majetku ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f.<\/li>\n<\/ul>\n<p>Dovoluji si upozornit v kontextu v\u00fd\u0161e uveden\u00e9ho, \u017ee <strong>pen\u011b\u017eit\u00e1 pomoc v mate\u0159stv\u00ed se do p\u0159\u00edjm\u016f man\u017eely zapo\u010d\u00edt\u00e1v\u00e1 a naopak p\u0159\u00edjmy ve form\u011b rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku nikoliv<\/strong>, nebo\u0165 rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek spad\u00e1 pod d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory.<\/p>\n<p>Aby uplatn\u011bn\u00ed slevy na man\u017eelku nebylo tak jednoduch\u00e9, je pot\u0159eba zkoumat, jak\u00fdm zp\u016fsobem man\u017eel (v na\u0161em p\u0159\u00edpad\u011b \u017eivnostn\u00edk) uplat\u0148uje v\u00fddaje. <strong>Pokud by man\u017eel uplatnil u p\u0159\u00edjm\u016f ze \u017eivnosti pau\u0161\u00e1ln\u00ed v\u00fddaje a tento typ p\u0159\u00edjm\u016f by byl jedin\u00fdm p\u0159\u00edjmem resp. v\u00fd\u0161e d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ze samostatn\u00e9 \u010dinnosti (ze \u017eivnosti) by p\u0159es\u00e1hla 50 % celkov\u00e9ho z\u00e1kladu dan\u011b, nem\u00e1 n\u00e1rok na slevu na man\u017eelku<\/strong>.<\/p>\n<p>Pro \u00faplnost je pot\u0159eba zm\u00ednit, \u017ee v\u00fd\u0161e uveden\u00e1 blokace na uplatn\u011bn\u00ed slevy na man\u017eelku je roz\u0161\u00ed\u0159ena tak\u00e9 na p\u0159\u00edjmy z n\u00e1jmu, kde lze takt\u00e9\u017e uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje a to ve v\u00fd\u0161i 30 % z dosa\u017een\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<h2>3. Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/h2>\n<p>Na vy\u017eivovan\u00e9 d\u00edt\u011b si m\u016f\u017ee poplatn\u00edk uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. V principu se jedn\u00e1 o slevu na dani, kter\u00e1 m\u00e1 tu vlastnost, \u017ee se m\u016f\u017ee \u201ep\u0159eklopit\u201c do z\u00e1porn\u00e9 dan\u011b \u2013 bonusu.<\/p>\n<p><strong>Ro\u010dn\u00ed v\u00fd\u0161e da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed:<\/strong><\/p>\n<ul>\n<li>13 404 K\u010d na jedno d\u00edt\u011b,<\/li>\n<li>15 804 K\u010d na druh\u00e9 d\u00edt\u011b,<\/li>\n<li>17 004 K\u010d na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b.<\/li>\n<\/ul>\n<p>Stejn\u011b jako u slevy na man\u017eelku plat\u00ed, \u017ee <strong>pokud by \u017eivnostn\u00edk uplatnil u p\u0159\u00edjm\u016f ze \u017eivnosti pau\u0161\u00e1ln\u00ed v\u00fddaje a tento typ p\u0159\u00edjm\u016f by byl jedin\u00fdm p\u0159\u00edjmem resp. v\u00fd\u0161e d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ze samostatn\u00e9 \u010dinnosti (ze \u017eivnosti) by p\u0159es\u00e1hla 50 % celkov\u00e9ho z\u00e1kladu dan\u011b, nem\u00e1 n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti<\/strong>.<\/p>\n<h2>4. Pojistn\u00e9<\/h2>\n<p>Posledn\u00edm \u00fahlem pohledu, a rozhodn\u011b ne nev\u00fdznamn\u00fdm, kter\u00fd n\u00e1m v\u00fdznamn\u011b ovliv\u0148uje zp\u016fsob uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f, je problematika zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed. N\u00e1zorn\u011b n\u00e1m to uk\u00e1\u017ee n\u00e1sleduj\u00edc\u00ed vzorov\u00fd p\u0159\u00edklad.<\/p>\n<h3>P\u0159\u00edklad (v\u0161e uvedeno v tis. K\u010d)<\/h3>\n<p>Poplatn\u00edk (ne\u0159emesln\u00e1 \u017eivnost) dos\u00e1hl za zda\u0148ovac\u00ed obdob\u00ed p\u0159\u00edjmy ve v\u00fd\u0161i 500 K\u010d, prok\u00e1zan\u00e9 v\u00fddaje \u010dinily 100 K\u010d. M\u00e1 jedno d\u00edt\u011b a man\u017eelku bez zdaniteln\u00fdch p\u0159\u00edjm\u016f (cel\u00fdch 12 m\u011bs\u00edc\u016f).<\/p>\n<ol>\n<li>Prok\u00e1zan\u00e9 v\u00fddaje &#8211; odvody<br \/>\n<table>\n<tbody>\n<tr>\n<th>Da\u0148<\/th>\n<td>-3 K\u010d (da\u0148ov\u00fd bonus)<\/td>\n<\/tr>\n<tr>\n<th>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/th>\n<td>58 K\u010d<\/td>\n<\/tr>\n<tr>\n<th>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/th>\n<td>27 K\u010d<\/td>\n<\/tr>\n<tr>\n<th><strong>Odvody celkem<\/strong><\/th>\n<td><strong>82 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<li>Pau\u0161\u00e1ln\u00ed v\u00fddaje (60 %) \u2013 odvody<br \/>\n<table>\n<tbody>\n<tr>\n<th>Da\u0148<\/th>\n<td>5 K\u010d<\/td>\n<\/tr>\n<tr>\n<th>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/th>\n<td>29 K\u010d<\/td>\n<\/tr>\n<tr>\n<th>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/th>\n<td>22 K\u010d<\/td>\n<\/tr>\n<tr>\n<th><strong>Odvody celkem<\/strong><\/th>\n<td><strong>56 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ol>\n<p>Z p\u0159\u00edkladu je patrn\u00e9, \u017ee p\u0159esto\u017ee nebylo mo\u017en\u00e9 ve variant\u011b b) uplatnit slevu na dani na man\u017eelku a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, je tato varianta pro poplatn\u00edka v\u00fdhodn\u011bj\u0161\u00ed a to vlivem zvl\u00e1\u0161t\u011b pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed. Alternativa b) m\u00e1 pro poplatn\u00edka je\u0161t\u011b jeden dopad a to jsou v\u00fdrazn\u011b ni\u017e\u0161\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy na pojistn\u00e9:<\/p>\n<table>\n<tbody>\n<tr>\n<th>Varianta a)<\/th>\n<td>z\u00e1loha na soci\u00e1ln\u00ed 4,9 K\u010d<\/td>\n<td>z\u00e1loha na zdravotn\u00ed 2,3 K\u010d<\/td>\n<\/tr>\n<tr>\n<th>Varianta b)<\/th>\n<td>z\u00e1loha na soci\u00e1ln\u00ed 2,4 K\u010d<\/td>\n<td>z\u00e1loha na zdravotn\u00ed 1,8 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>P\u0159e\u010dt\u011bte si:<\/strong><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-dite-roce-2020-ziskate-jako-rodice-slevu-dani\/\">Sleva na d\u00edt\u011b: kdo m\u016f\u017ee uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed a jak ji z\u00edskat?<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/naucte-se-pracovat-s-novinkami-v-dani-z-prijmu-fyzickych-osob-v-roce-2022\/\">Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob v roce 2022: novinky a zm\u011bny<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">Pau\u0161\u00e1ln\u00ed nebo skute\u010dn\u00e9 v\u00fddaje. Co se v\u00e1m vyplat\u00ed?<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>V \u010dl\u00e1nku uv\u00e1d\u011bn\u00e9 hodnoty plat\u00ed pro zda\u0148ovac\u00ed obdob\u00ed 2015. 1. Zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f V\u011bt\u0161ina z n\u00e1s ur\u010dit\u011b v\u00ed, \u017ee poplatn\u00edk podnikaj\u00edc\u00ed na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7321,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,134],"class_list":["post-541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-sleva-na-manzelku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/541","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=541"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/541\/revisions"}],"predecessor-version":[{"id":7322,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/541\/revisions\/7322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}