{"id":703,"date":"2017-11-13T22:00:00","date_gmt":"2017-11-13T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/elektronicka-evidence-nahradniho-plneni\/"},"modified":"2023-02-01T15:08:30","modified_gmt":"2023-02-01T14:08:30","slug":"elektronicka-evidence-nahradniho-plneni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/elektronicka-evidence-nahradniho-plneni\/","title":{"rendered":"Elektronick\u00e1 evidence n\u00e1hradn\u00edho pln\u011bn\u00ed"},"content":{"rendered":"

S\u00a0postupuj\u00edc\u00ed digitalizac\u00ed st\u00e1tn\u00ed spr\u00e1vy se \u010d\u00edm d\u00e1l \u010dast\u011bji setk\u00e1v\u00e1me a budeme zcela nepochybn\u011b setk\u00e1vat i v\u00a0budoucnu s\u00a0r\u016fzn\u00fdmi typy elektronicky veden\u00fdch evidenc\u00ed. V\u00a0posledn\u00edch dvan\u00e1cti m\u011bs\u00edc\u00edch je hojn\u011b diskutovan\u00e1 problematiku elektronick\u00e9 evidence tr\u017eeb, od \u0159\u00edjna leto\u0161n\u00edho roku p\u0159ib\u00fdv\u00e1 elektronick\u00e1 evidence n\u00e1hradn\u00edho pln\u011bn\u00ed. <\/strong><\/p>\n

<\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Ji\u017e dlouh\u00e1 l\u00e9ta je odborn\u00e9 ve\u0159ejnosti vcelku zn\u00e1m\u00e1 v\u011bc, \u017ee zam\u011bstnavatel\u00e9 s\u00a0v\u00edce ne\u017e 25 zam\u011bstnanci v\u00a0pracovn\u00edm pom\u011bru (d\u00e1le jen \u201ezam\u011bstnavatel\u00e9\u201c) jsou povinni zam\u011bstn\u00e1vat osoby se zdravotn\u00edm posti\u017een\u00edm ve v\u00fd\u0161i povinn\u00e9ho pod\u00edlu t\u011bchto osob na celkov\u00e9m po\u010dtu zam\u011bstnanc\u016f zam\u011bstnavatele. Povinn\u00fd pod\u00edl \u010din\u00ed 4 %.<\/strong><\/p>\n

Zam\u011bstnavatel\u00e9 mohou svoj\u00ed povinnost plnit t\u0159emi zp\u016fsoby (pop\u0159\u00edpad\u011b jejich kombinac\u00ed):<\/p>\n

    \n
  1. zam\u011bstn\u00e1vat osoby se zdravotn\u00edm posti\u017een\u00edm v\u00a0pracovn\u00edm pom\u011bru,<\/li>\n
  2. odeb\u00edrat v\u00fdrobky nebo slu\u017eby od zam\u011bstnavatel\u016f zam\u011bstn\u00e1vaj\u00edc\u00edch v\u00edce ne\u017e 50 % zam\u011bstnanc\u016f na z\u0159\u00edzen\u00fdch nebo vymezen\u00fdch chr\u00e1n\u011bn\u00fdch pracovn\u00edch m\u00edstech, kte\u0159\u00ed jsou osobami se zdravotn\u00edm posti\u017een\u00edm, anebo odeb\u00edr\u00e1n\u00edm v\u00fdrobk\u016f \u010di slu\u017eeb od osob se zdravotn\u00edm posti\u017een\u00edm, kter\u00e9 jsou osobami samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdmi (d\u00e1le jen \u201en\u00e1hradn\u00ed pln\u011bn\u00ed\u201c<\/strong>) nebo<\/li>\n
  3. odvodem do st\u00e1tn\u00edho rozpo\u010dtu do 15. \u00fanora n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n<\/ol>\n

    Pokud zam\u011bstnavatel m\u011bl povinnost zam\u011bstnat 1 zam\u011bstnance se zdravotn\u00edm posti\u017een\u00edm a neu\u010dinil tak, m\u011bl za rok 2016 tyto mo\u017enosti:<\/p>\n

      \n
    • bu\u010f odebrat v\u00fdrobky nebo slu\u017eby formou n\u00e1hradn\u00edho pln\u011bn\u00ed v\u00a0hodnot\u011b 189\u00a0000 K\u010d (7 x 27\u00a0000 K\u010d), anebo<\/li>\n
    • odv\u00e9st do st\u00e1tn\u00edho rozpo\u010dtu \u010d\u00e1stku ve v\u00fd\u0161i 67\u00a0500 K\u010d (2,5 x 27\u00a0000 K\u010d).<\/li>\n<\/ul>\n

      \u010c\u00e1stka 27\u00a0000 K\u010d je pr\u016fm\u011brn\u00e1 mzda v\u00a0n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed za 1. \u2013 3. \u010dtvrtlet\u00ed roku 2016, kter\u00e1 byla uvedena ve sd\u011blen\u00ed Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed \u010d. 448\/2016 Sb. Pro rok 2017 je\u0161t\u011b nen\u00ed v\u00a0sou\u010dasn\u00e9 dob\u011b pr\u016fm\u011brn\u00e1 mzda za 1. \u2013 3. \u010dtvrtlet\u00ed roku 2017 zn\u00e1ma.<\/p>\n

      Dne 1. 10. 2017 nabyla \u00fa\u010dinnosti novela z\u00e1kona \u010d. 435\/2004 Sb., o zam\u011bstnanosti, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, kter\u00e1 p\u0159inesla zm\u011bny v\u00a0oblasti n\u00e1hradn\u00edho pln\u011bn\u00ed.<\/p>\n

      Podle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy plat\u00ed, \u017ee dodavatel m\u016f\u017ee n\u00e1hradn\u00ed pln\u011bn\u00ed dodat odb\u011brateli pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee nejpozd\u011bji do 30 kalend\u00e1\u0159n\u00edch dn\u016f od jeho zaplacen\u00ed vlo\u017e\u00ed \u00fadaje o n\u00e1hradn\u00edm pln\u011bn\u00ed do elektronick\u00e9 evidence veden\u00e9 Ministerstvem pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed.<\/strong><\/p>\n

      Elektronick\u00e1 evidence n\u00e1hradn\u00edch pln\u011bn\u00ed obsahuje:<\/p>\n

        \n
      • identifika\u010dn\u00ed \u00fadaje dodavatele a odb\u011bratele,<\/li>\n
      • cenu pln\u011bn\u00ed bez DPH,<\/li>\n
      • datum dod\u00e1n\u00ed pln\u011bn\u00ed,<\/li>\n
      • \u010d\u00edslo dokladu,<\/li>\n
      • datum zaplacen\u00ed,<\/li>\n
      • \u010dtvrtletn\u00ed p\u0159epo\u010dten\u00fd po\u010det zam\u011bstnanc\u016f dodavatele, kte\u0159\u00ed jsou osobami se zdravotn\u00edm posti\u017een\u00edm.<\/li>\n<\/ul>\n

        Princip spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee poskytovatel pln\u011bn\u00ed se zaregistruje do evidence a n\u00e1sledn\u011b do t\u00e9to evidence uv\u00e1d\u00ed jednotliv\u00e1 poskytnut\u00e1 n\u00e1hradn\u00ed pln\u011bn\u00ed. Po zaevidov\u00e1n\u00ed konkr\u00e9tn\u00edho n\u00e1hradn\u00edho pln\u011bn\u00ed dost\u00e1v\u00e1 na mail informaci odb\u011bratel, \u017ee dan\u00e9 pln\u011bn\u00ed bylo zaevidov\u00e1no.<\/p>\n

        Je v\u00a0z\u00e1jmu odb\u011bratele, aby si pohl\u00eddal, \u017ee dan\u00e9 n\u00e1hradn\u00ed pln\u011bn\u00ed bude do syst\u00e9mu zaevidov\u00e1no!<\/strong><\/p>\n

        Jednou z\u00a0v\u00fdhod nov\u00e9ho syst\u00e9mu je to, \u017ee po skon\u010den\u00ed roku neuv\u00e1d\u00ed odb\u011bratel n\u00e1hradn\u00edho pln\u011bn\u00ed \u00fadaje o konkr\u00e9tn\u00edm n\u00e1hradn\u00edm pln\u011bn\u00ed v\u00a0ohl\u00e1\u0161en\u00ed o pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu. V\u00a0tomto ohl\u00e1\u0161en\u00ed, kter\u00e9 se st\u00e1le pod\u00e1v\u00e1 do 15. \u00fanora n\u00e1sleduj\u00edc\u00edho roku, pouze uvede, zda splnil, \u010di nesplnil povinn\u00fd pod\u00edl v\u010detn\u011b zp\u016fsob\u016f jeho spln\u011bn\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

        S\u00a0postupuj\u00edc\u00ed digitalizac\u00ed st\u00e1tn\u00ed spr\u00e1vy se \u010d\u00edm d\u00e1l \u010dast\u011bji setk\u00e1v\u00e1me a budeme zcela nepochybn\u011b setk\u00e1vat i v\u00a0budoucnu s\u00a0r\u016fzn\u00fdmi typy elektronicky veden\u00fdch evidenc\u00ed. V\u00a0posledn\u00edch dvan\u00e1cti m\u011bs\u00edc\u00edch je …<\/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":[16,8],"tags":[64],"class_list":["post-703","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/703","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=703"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/703\/revisions"}],"predecessor-version":[{"id":5558,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/703\/revisions\/5558"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}