{"id":601,"date":"2016-10-31T22:00:00","date_gmt":"2016-10-31T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prumerna-minimalni-mzda-pro-rok-2017\/"},"modified":"2023-02-01T15:08:42","modified_gmt":"2023-02-01T14:08:42","slug":"prumerna-minimalni-mzda-pro-rok-2017","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/prumerna-minimalni-mzda-pro-rok-2017\/","title":{"rendered":"Pr\u016fm\u011brn\u00e1 a minim\u00e1ln\u00ed mzda pro rok 2017"},"content":{"rendered":"<p><strong>Ned\u00e1vno \u2013 konkr\u00e9tn\u011b v pr\u016fb\u011bhu m\u011bs\u00edce z\u00e1\u0159\u00ed a \u0159\u00edjna &#8211; byla ve sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bna dv\u011b vl\u00e1dn\u00ed na\u0159\u00edzen\u00ed, kter\u00e1 upravuj\u00ed problematiku pr\u016fm\u011brn\u00e9 a minim\u00e1ln\u00ed mzdy. Ob\u011b na\u0159\u00edzen\u00ed nab\u00fdvaj\u00ed \u00fa\u010dinnosti dne 1. ledna 2017. V\u00fd\u0161e pr\u016fm\u011brn\u00e9 a minim\u00e1ln\u00ed mzdy m\u00e1 mimo jin\u00e9 tak\u00e9 vliv na n\u011bkter\u00e9 odvodov\u00e9 povinnosti poplatn\u00edk\u016f dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/strong><\/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>I. Pr\u016fm\u011brn\u00e1 mzda pro rok 2017<\/h2>\n<p>V minulosti byla problematika pr\u016fm\u011brn\u00e9 mzdy regulov\u00e1na vyhl\u00e1\u0161kami Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed, nov\u011b n\u00e1m tuto problematiku upravuje na\u0159\u00edzen\u00ed vl\u00e1dy \u2013 konkr\u00e9tn\u011b pro rok 2017 je to na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 325\/2016 Sb. Nov\u00e9 na\u0159\u00edzen\u00ed vl\u00e1dy ovliv\u0148uje krom\u011b d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed tak\u00e9 n\u011bkter\u00e9 oblasti dan\u011b z p\u0159\u00edjm\u016f a upravuje odvody pro ve\u0159ejn\u00e9 zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n<h3>a) Z\u00e1kon o d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed<\/h3>\n<p>Za rok <strong>2015<\/strong> byla stanovena v\u00fd\u0161e v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu na 27 156 K\u010d a p\u0159epo\u010d\u00edtac\u00ed koeficient pro \u00fapravu v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu \u010din\u00ed 1,0396.<\/p>\n<p>Vyn\u00e1soben\u00edm t\u011bchto dvou hodnot a zaokrouhlen\u00edm na cel\u00e9 koruny nahoru pr\u016fm\u011brnou mzdu platnou pro rok 2017 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 2017 \u010din\u00ed 28 232 K\u010d<\/strong>.<\/p>\n<p>Pro rok <strong>2017<\/strong> do\u0161lo ke zm\u011bn\u00e1m d\u016fchodov\u00fdch parametr\u016f na tyto hodnoty:<\/p>\n<ul>\n<li>reduk\u010dn\u00ed hranice pro stanoven\u00ed v\u00fdpo\u010dtov\u00e9ho z\u00e1kladu (prvn\u00ed \u010din\u00ed 12 423 K\u010d a druh\u00e1 112\u00a0928\u00a0K\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 2 550 K\u010d a<\/li>\n<li>u d\u016fchod\u016f p\u0159iznan\u00fdch p\u0159ed 1. lednem 2017 se z\u00e1kladn\u00ed v\u00fdm\u011bra zvy\u0161uje o 110 K\u010d m\u011bs\u00ed\u010dn\u011b a procentn\u00ed v\u00fdm\u011bra o 2,2 %.<\/li>\n<\/ul>\n<h3>b) Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/h3>\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 <strong>rok 2017<\/strong> \u010din\u00ed <strong>1 355 136 K\u010d ro\u010dn\u011b<\/strong> a pro \u00fa\u010dely m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy hranice \u010din\u00ed <strong>112 928 K\u010d<\/strong>.<\/p>\n<p>Pro srovn\u00e1n\u00ed \u2013 pro <strong>rok 2016<\/strong> plat\u00ed \u010d\u00e1stka 1 296 288 ro\u010dn\u011b a pro \u00fa\u010dely m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy 108 024 K\u010d.<\/p>\n<h3>c) Pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h3>\n<p>Pr\u016fm\u011brn\u00e1 mzda pro rok <strong>2017<\/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>1 355 136 K\u010d<\/strong> (meziro\u010dn\u00ed zv\u00fd\u0161en\u00ed o 58.848 K\u010d),<\/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>2 061 K\u010d<\/strong> (meziro\u010dn\u00ed zv\u00fd\u0161en\u00ed o 89 K\u010d),<\/li>\n<li>nov\u00e1 v\u00fd\u0161e minim\u00e1ln\u00ed z\u00e1loha u OSV\u010c u zdravotn\u00edho poji\u0161t\u011bn\u00ed <strong>1 906 K\u010d<\/strong> (meziro\u010dn\u00ed zv\u00fd\u0161en\u00ed o 83 K\u010d),<\/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 2017 se jedn\u00e1 o \u010d\u00e1stku <strong>67 755 K\u010d<\/strong> (meziro\u010dn\u00ed zv\u00fd\u0161en\u00ed o 2 942 K\u010d).<\/li>\n<\/ul>\n<h3>II. Minim\u00e1ln\u00ed mzda pro rok 2017<\/h3>\n<p>Na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 336\/2016 Sb. n\u00e1m od 1. ledna 2017 p\u0159in\u00e1\u0161\u00ed tyto zm\u011bny:<\/p>\n<ul>\n<li>v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed minim\u00e1ln\u00ed mzdy \u010din\u00ed 11 000 K\u010d,<\/li>\n<li>minim\u00e1ln\u00ed mzda ji\u017e nen\u00ed rozd\u00edln\u00e1 pro po\u017eivatele invalidn\u00edch d\u016fchod\u016f (plat\u00ed pro v\u0161echny bez rozd\u00edlu),<\/li>\n<li>doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy \u010dlen\u011bn\u00fdch dle skupin prac\u00ed.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Skupina prac\u00ed<\/th>\n<th colspan=\"2\">Nejni\u017e\u0161\u00ed \u00farove\u0148 zaru\u010den\u00e9 mzdy<\/th>\n<\/tr>\n<tr>\n<th><\/th>\n<th>v K\u010d za hodinu<\/th>\n<th>v K\u010d za m\u011bs\u00edc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.<\/td>\n<td>66,00<\/td>\n<td>11 000<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>72,90<\/td>\n<td>12 200<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>80,50<\/td>\n<td>13 400<\/td>\n<\/tr>\n<tr>\n<td>4.<\/td>\n<td>88,80<\/td>\n<td>14 800<\/td>\n<\/tr>\n<tr>\n<td>5.<\/td>\n<td>98,10<\/td>\n<td>16 400<\/td>\n<\/tr>\n<tr>\n<td>6.<\/td>\n<td>108,30<\/td>\n<td>18 100<\/td>\n<\/tr>\n<tr>\n<td>7.<\/td>\n<td>119,60<\/td>\n<td>19 900<\/td>\n<\/tr>\n<tr>\n<td>8.<\/td>\n<td>132,00<\/td>\n<td>22 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Dopady zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy do dan\u011b z p\u0159\u00edjm\u016f:<\/p>\n<ul>\n<li>zv\u00fd\u0161en\u00ed hranice pro osvobozen\u00ed pravideln\u011b vypl\u00e1cen\u00fdch d\u016fchod\u016f \u2013 ro\u010dn\u00ed hodnota \u010din\u00ed 36n\u00e1sobek minim\u00e1ln\u00ed mzdy, co\u017e jin\u00fdmi slovy znamen\u00e1, \u017ee m\u011bs\u00ed\u010dn\u00ed d\u016fchod je do v\u00fd\u0161e 33\u00a0000\u00a0K\u010d osvobozen,<\/li>\n<li>sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte tzv. \u0161kolkovn\u00e9 se zvy\u0161uje na 11 000 K\u010d,<\/li>\n<li>zvy\u0161uje se hranice pro mo\u017enost uplatn\u011bn\u00ed ro\u010dn\u00edch da\u0148ov\u00fdch bonus\u016f na d\u00edt\u011b \u2013 ro\u010dn\u00ed p\u0159\u00edjem mus\u00ed \u010dinit alespo\u0148 6n\u00e1sobek minim\u00e1ln\u00ed mzdy &#8211; 66 000 K\u010d,<\/li>\n<li>m\u011bn\u00ed se \u010d\u00e1stka p\u0159\u00edjm\u016f pro uplatn\u011bn\u00ed da\u0148ov\u00e9ho bonusu u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti \u2013 m\u011bs\u00ed\u010dn\u011b mus\u00ed m\u00edt poplatn\u00edk p\u0159\u00edjmy alespo\u0148 ve v\u00fd\u0161i poloviny minim\u00e1ln\u00ed mzdy &#8211; 5 500 K\u010d.<\/li>\n<\/ul>\n<style>.content table thead th{text-align:center;}.content table tbody td{text-align:center;}<\/style>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/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>Ned\u00e1vno \u2013 konkr\u00e9tn\u011b v pr\u016fb\u011bhu m\u011bs\u00edce z\u00e1\u0159\u00ed a \u0159\u00edjna &#8211; byla ve sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bna dv\u011b vl\u00e1dn\u00ed na\u0159\u00edzen\u00ed, kter\u00e1 upravuj\u00ed problematiku pr\u016fm\u011brn\u00e9 a minim\u00e1ln\u00ed mzdy. &#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":[95],"class_list":["post-601","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-minimalni-mzda-a-plat"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/601","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=601"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/601\/revisions"}],"predecessor-version":[{"id":7381,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/601\/revisions\/7381"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}