{"id":6866,"date":"2022-06-14T10:59:09","date_gmt":"2022-06-14T08:59:09","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6866"},"modified":"2023-02-01T15:05:25","modified_gmt":"2023-02-01T14:05:25","slug":"nezabavitelna-castka-2022-konecne-rozhodnuto","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/nezabavitelna-castka-2022-konecne-rozhodnuto\/","title":{"rendered":"Nezabaviteln\u00e1 \u010d\u00e1stka 2022 \u2013 kone\u010dn\u011b rozhodnuto!"},"content":{"rendered":"<h2>Nezabaviteln\u00e1 \u010d\u00e1stka od roku 2022 \u2013 soud rozhodl!<\/h2>\n<p>Nejvy\u0161\u0161\u00ed soud, kter\u00fd je opr\u00e1vn\u011bn vyhodnocovat pravomocn\u00e1 rozhodnut\u00ed soud\u016f,&nbsp;zjistil ze soudn\u00edch rozhodnut\u00ed vydan\u00fdch insolven\u010dn\u00edmi soudy, \u017ee nepanuje jednota p\u0159i v\u00fdkladu ustanoven\u00ed \u00a7 278 ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00e1du (z\u00e1kona \u010d. 99\/1963 Sb.), <strong>p\u0159i ur\u010den\u00ed nezabaviteln\u00e9 \u010d\u00e1stky pro rok 2022.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6881\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/nezabavitelna-castka-2022-nejvyssi-soud-1024x365.jpg\" alt=\"\" width=\"1024\" height=\"365\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/nezabavitelna-castka-2022-nejvyssi-soud-1024x365.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/nezabavitelna-castka-2022-nejvyssi-soud-300x107.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/nezabavitelna-castka-2022-nejvyssi-soud-768x274.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/nezabavitelna-castka-2022-nejvyssi-soud.jpg 1472w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>V&nbsp;z\u00e1jmu zaji\u0161t\u011bn\u00ed jednotn\u00e9ho rozhodov\u00e1n\u00ed soud\u016f, vydal Nejvy\u0161\u0161\u00ed soud n\u00e1sleduj\u00edc\u00ed stanovisko:<\/p>\n<p><strong>\u201eP\u0159i stanoven\u00ed nezabaviteln\u00e9 \u010d\u00e1stky, kter\u00e1 povinn\u00e9mu nesm\u00ed b\u00fdt sra\u017eena z m\u011bs\u00ed\u010dn\u00ed mzdy (\u00a7 278 o. s. \u0159.), se \u010d\u00e1stka normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed pro rok 2022 (vymezen\u00e1 na\u0159\u00edzen\u00edm vl\u00e1dy \u010d. 507\/2021 Sb.) <u>zvy\u0161uje o \u010d\u00e1stku uvedenou v ustanoven\u00ed \u00a7 26a odst. 2 z\u00e1kona \u010d. 117\/1995 Sb.<\/u> (ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f). To plat\u00ed i p\u0159i ur\u010den\u00ed nezabaviteln\u00e9 \u010d\u00e1stky pro \u00fa\u010dely ur\u010den\u00ed v\u00fd\u0161e spl\u00e1tky (insolven\u010dn\u00edho) dlu\u017en\u00edka p\u0159i oddlu\u017een\u00ed pln\u011bn\u00edm spl\u00e1tkov\u00e9ho kalend\u00e1\u0159e se zpen\u011b\u017een\u00edm majetkov\u00e9 podstaty (\u00a7 398 odst. 1 a 3 insolven\u010dn\u00edho z\u00e1kona).\u201c<\/strong><\/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\/6866\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6866\">\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>Nezabaviteln\u00e1 \u010d\u00e1stka od roku 2022 \u2013 tabulka<\/h2>\n<p>Pro v\u00fdpo\u010det sr\u00e1\u017eek ze mzdy pro rok 2022 byly legislativou provedeny ji\u017e t\u0159i zm\u011bny. V&nbsp;n\u00ed\u017ee uveden\u00e9 tabulce V\u00e1m p\u0159ikl\u00e1d\u00e1me rekapitulaci nezabaviteln\u00e9 \u010d\u00e1stky od 1. 1. 2022 a\u017e do 1. 4. 2022. Ve sloupci od 28. 1. 2022 jsou ji\u017e zohledn\u011bny normativn\u00ed n\u00e1klady na bydlen\u00ed ve v\u00fd\u0161i 1 120 K\u010d \u2013 viz rozhodnut\u00ed Nejvy\u0161\u0161\u00edho soudu v\u00fd\u0161e.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td width=\"30%\">&nbsp;<\/td>\n<td>od 1. 1. 2022<\/td>\n<td>od 28. 1. 2022<\/td>\n<td>od 1. 4. 2022<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"30%\">Z\u00e1kladn\u00ed nezabaviteln\u00e1 \u010d\u00e1stka &#8211; dlu\u017en\u00edk<\/td>\n<td>8 006.25 K\u010d<\/td>\n<td>8 846.25 K\u010d<\/td>\n<td>9 138.75 K\u010d<\/td>\n<\/tr>\n<tr>\n<td width=\"30%\">Nezabaviteln\u00e1 \u010d\u00e1stka &#8211; vy\u017eivovan\u00e1 osoba<\/td>\n<td>2 668.75 K\u010d<\/td>\n<td>2 948.75 K\u010d<\/td>\n<td>3 046.25 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"4\">\n<p style=\"text-align: center\">PO\u010cET OSOB (osoba dlu\u017en\u00edka + dal\u0161\u00ed vy\u017eivovan\u00e9 osoby)<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0 + dlu\u017en\u00edk<\/td>\n<td>8 006.25 K\u010d<\/td>\n<td>8 846.25 K\u010d<\/td>\n<td><strong>9 138.75 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"30%\">1 + dlu\u017en\u00edk<\/td>\n<td>10 675.00 K\u010d<\/td>\n<td>11 795.00 K\u010d<\/td>\n<td><strong>12 185.00 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"30%\">2 + dlu\u017en\u00edk<\/td>\n<td>13 343.75 K\u010d<\/td>\n<td>14 743.75 K\u010d<\/td>\n<td><strong>15 231.25 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"30%\">3 + dlu\u017en\u00edk<\/td>\n<td>16 012.50 K\u010d<\/td>\n<td>17 692.50 K\u010d<\/td>\n<td><strong>18 277.50 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Nezabaviteln\u00e1 \u010d\u00e1stka od roku 2022 \u2013 soud rozhodl! Nejvy\u0161\u0161\u00ed soud, kter\u00fd je opr\u00e1vn\u011bn vyhodnocovat pravomocn\u00e1 rozhodnut\u00ed soud\u016f,&nbsp;zjistil ze soudn\u00edch rozhodnut\u00ed vydan\u00fdch insolven\u010dn\u00edmi soudy, \u017ee nepanuje &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6869,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,21],"tags":[187],"class_list":["post-6866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-exekuce-a-insolvence"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6866","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=6866"}],"version-history":[{"count":18,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6866\/revisions"}],"predecessor-version":[{"id":6887,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6866\/revisions\/6887"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6869"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}