{"id":7067,"date":"2022-07-04T08:00:00","date_gmt":"2022-07-04T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7067"},"modified":"2023-02-01T15:05:21","modified_gmt":"2023-02-01T14:05:21","slug":"skoda-zpusobena-zamestnancem-co-muze-zamestnavatel-pozadovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/skoda-zpusobena-zamestnancem-co-muze-zamestnavatel-pozadovat\/","title":{"rendered":"\u0160koda zp\u016fsoben\u00e1 zam\u011bstnancem: co m\u016f\u017ee zam\u011bstnavatel po\u017eadovat?"},"content":{"rendered":"<h2>Pr\u00e1vn\u00ed \u00faprava \u0161kody v&nbsp;z\u00e1kon\u00edku pr\u00e1ce<\/h2>\n<p>Z\u00e1kon\u00edk pr\u00e1ce \u010d. 262\/2006 Sb., (d\u00e1le jen ZP) zakotvuje povinnost zam\u011bstnance po\u010d\u00ednat si tak, aby nedoch\u00e1zelo k majetkov\u00e9 \u00fajm\u011b (<strong>d\u00e1le jen \u201e<\/strong><strong>\u0161koda\u201c<\/strong>), nemajetkov\u00e9 \u00fajm\u011b ani k bezd\u016fvodn\u00e9mu obohacen\u00ed.<\/p>\n<p>V&nbsp;z\u00e1kon\u011b jsou \u0159e\u0161eny nejen p\u0159\u00edpady, kdy je zam\u011bstnanec povinen zam\u011bstnavateli nahradit vzniklou \u0161kodu, ale tak\u00e9 tzv. <strong>preven\u010dn\u00ed povinnost zam\u011bstnavatele<\/strong>. Ta spo\u010d\u00edv\u00e1 zejm\u00e9na v&nbsp;jeho povinnosti zaji\u0161\u0165ovat sv\u00fdm zam\u011bstnanc\u016fm takov\u00e9 pracovn\u00ed podm\u00ednky, aby mohli \u0159\u00e1dn\u011b plnit sv\u00e9 pracovn\u00ed \u00fakoly bez ohro\u017een\u00ed zdrav\u00ed a majetku (Z\u00e1kon\u00edk pr\u00e1ce s&nbsp;koment\u00e1\u0159em, ANAG, 2021).<\/p>\n<h2>Odpov\u011bdnost zam\u011bstnance za \u0161kodu<\/h2>\n<p>Povinnost zam\u011bstnance k n\u00e1hrad\u011b \u0161kody je zakotvena v z\u00e1kon\u00edku pr\u00e1ce v&nbsp;ustanoven\u00edch \u00a7 250 a\u017e \u00a7 263 a d\u00e1le v&nbsp;nov\u00e9m ob\u010dansk\u00e9m z\u00e1kon\u00edku v \u00a7 2045 a\u017e \u00a7 2047 (z\u00e1kon \u010d. 89\/2012 Sb.).<\/p>\n<h3>Obecn\u00e1 odpov\u011bdnost n\u00e1hrady \u0161kody<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p style=\"text-align: center\"><strong>Obecn\u00e1 povinnost nahradit \u0161kodu \u00a7 250 ZP<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center\"><strong>P\u0159edpoklady povinnosti zam\u011bstnance uhradit \u0161kodu zp\u016fsobenou zam\u011bstnavateli<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>poru\u0161en\u00ed konkr\u00e9tn\u00ed povinnosti stanoven\u00e9 pr\u00e1vn\u00edm p\u0159edpisem p\u0159i pln\u011bn\u00ed pracovn\u00edch \u00fakol\u016f nebo v p\u0159\u00edm\u00e9 souvislosti s n\u00edm<\/td>\n<\/tr>\n<tr>\n<td>vznik \u0161kody (majetkov\u00e9 \u00fajmy vy\u010d\u00edsliteln\u00e9 v pen\u011bz\u00edch)<\/td>\n<\/tr>\n<tr>\n<td>p\u0159\u00ed\u010dinn\u00e1 souvislost mezi poru\u0161en\u00edm povinnosti a vzniklou \u0161kodou<\/td>\n<\/tr>\n<tr>\n<td>zavin\u011bn\u00ed zam\u011bstnance (\u00famysl nebo nedbalost)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/zamestnavate-lidi-zjistete-proc-mit-po-ruce-zakonik-prace\/\">Z\u00e1kon\u00edk pr\u00e1ce<\/a> <strong>upravuje<\/strong> <strong>obecnou povinnost&nbsp;<\/strong>zam\u011bstnance nahradit \u0161kodu zp\u016fsobenou zam\u011bstnavateli. <strong>Neupravuje&nbsp;<\/strong>v\u0161ak nap\u0159\u00edklad problematiku zmetk\u016f. Pokud <strong>zam\u011bstnanec vyrob\u00ed zmetek<\/strong>, bude pak zam\u011bstnavatel postupovat p\u0159i vy\u010d\u00edslen\u00ed \u0161kody v&nbsp;souladu s \u00a7 250 ZP, o obecn\u00e9 povinnosti zam\u011bstnance uhradit \u0161kodu.<\/p>\n<h3>Zvl\u00e1\u0161tn\u00ed p\u0159\u00edpady n\u00e1hrady \u0161kody<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center\"><strong>Zvl\u00e1\u0161tn\u00ed p\u0159\u00edpady povinnosti nahradit \u0161kodu<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>nespln\u011bn\u00ed povinnosti k odvr\u00e1cen\u00ed \u0161kody<\/td>\n<td style=\"text-align: center\">\u00a7 251 ZP<\/td>\n<\/tr>\n<tr>\n<td>schodek na sv\u011b\u0159en\u00fdch hodnot\u00e1ch, kter\u00e9 je zam\u011bstnanec povinen vy\u00fa\u010dtovat<\/td>\n<td style=\"text-align: center\">\u00a7 252 &#8211; \u00a7 254 ZP<\/td>\n<\/tr>\n<tr>\n<td>ztr\u00e1ta sv\u011b\u0159en\u00fdch v\u011bc\u00ed<\/td>\n<td style=\"text-align: center\">\u00a7 255 &#8211; \u00a7 256 ZP<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zam\u011bstnavatel m\u016f\u017ee vy\u017eadovat po zam\u011bstnanci n\u00e1hradu \u0161kody i v p\u0159\u00edpad\u011b, kdy zam\u011bstnanec v\u011bdom\u011b neupozornil nad\u0159\u00edzen\u00e9ho vedouc\u00edho zam\u011bstnance na&nbsp;<strong>\u0161kodu&nbsp;hroz\u00edc\u00ed zam\u011bstnavateli,<\/strong> nebo nezakro\u010dil proti hroz\u00edc\u00ed&nbsp;\u0161kod\u011b. &nbsp;Pokud by t\u00edm bylo zabr\u00e1n\u011bno bezprost\u0159edn\u00edmu vzniku&nbsp;\u0161kody, je pak zam\u011bstnavatel opr\u00e1vn\u011bn po\u017eadovat, aby se zam\u011bstnanec pod\u00edlel na n\u00e1hrad\u011b&nbsp;\u0161kody, kter\u00e1 byla zam\u011bstnavateli zp\u016fsobena, a to v rozsahu p\u0159im\u011b\u0159en\u00e9m okolnostem p\u0159\u00edpadu (pokud ji nen\u00ed mo\u017en\u00e9 nahradit jinak).<\/p>\n<p>Byla-li se zam\u011bstnancem uzav\u0159ena <strong>dohoda o odpov\u011bdnosti<\/strong> k ochran\u011b hodnot sv\u011b\u0159en\u00fdch zam\u011bstnanci k&nbsp;vy\u00fa\u010dtov\u00e1n\u00ed (hotovost, ceniny, zbo\u017e\u00ed, z\u00e1soby materi\u00e1lu nebo jin\u00e9 hodnoty, kter\u00e9 jsou p\u0159edm\u011btem obratu nebo ob\u011bhu), s nimi\u017e m\u00e1 zam\u011bstnanec mo\u017enost osobn\u011b disponovat po celou dobu, po kterou mu byly sv\u011b\u0159eny, je povinen nahradit zam\u011bstnavateli <strong>cel\u00fd schodek vznikl\u00fd na t\u011bchto hodnot\u00e1ch. <\/strong>P\u0159i\u010dem\u017e dohodu o odpov\u011bdnosti lze uzav\u0159\u00edt se zam\u011bstnancem a\u017e dosa\u017een\u00edm v\u011bku 18 let. V\u00fd\u010det sv\u011b\u0159en\u00fdch hodnot v&nbsp;z\u00e1kon\u00edku pr\u00e1ce je pouze demonstrativn\u00ed. &nbsp;<strong>Nelze nap\u0159\u00edklad uzav\u0159\u00edt dohodu se zam\u011bstnancem o odpov\u011bdnosti za dopravn\u00ed prost\u0159edek, za po\u010d\u00edta\u010de, za n\u00e1bytek a dal\u0161\u00ed vybaven\u00ed kancel\u00e1\u0159\u00ed!<\/strong><\/p>\n<p>Zam\u011bstnanec je povinen nahradit&nbsp;\u0161kodu&nbsp;zp\u016fsobenou ztr\u00e1tou n\u00e1stroj\u016f, ochrann\u00fdch pracovn\u00edch prost\u0159edk\u016f a jin\u00fdch podobn\u00fdch v\u011bc\u00ed, kter\u00e9 mu zam\u011bstnavatel sv\u011b\u0159il na p\u00edsemn\u00e9 potvrzen\u00ed. Pokud v\u0161ak cena sv\u011b\u0159en\u00e9 v\u011bci <strong>p\u0159esahuje \u010d\u00e1stku 50 000 K\u010d<\/strong>, sm\u00ed b\u00fdt zam\u011bstnanci sv\u011b\u0159ena jen na z\u00e1klad\u011b <strong>p\u00edsemn\u00e9 dohody o odpov\u011bdnosti<\/strong> za ztr\u00e1tu sv\u011b\u0159en\u00fdch v\u011bc\u00ed. Tyto v\u011bci mus\u00ed m\u00edt zam\u011bstnanec ve sv\u00e9 dispozici a mus\u00ed m\u00edt mo\u017enost s&nbsp;nimi nakl\u00e1dat. V&nbsp;p\u0159\u00edpad\u011b ztr\u00e1ty pak <strong>ru\u010d\u00ed za tyto p\u0159edm\u011bty neomezen\u011b. <\/strong><\/p>\n<h2>N\u00e1hrada \u0161kody zp\u016fsoben\u00e1 zam\u011bstnavateli<\/h2>\n<p>Zam\u011bstnanec, kter\u00fd m\u00e1 povinnost nahradit&nbsp;\u0161kodu&nbsp;podle \u00a7 250 ZP, je povinen nahradit zam\u011bstnavateli skute\u010dnou&nbsp;\u0161kodu, a to <strong>v pen\u011bz\u00edch<\/strong>, jestli\u017ee neod\u010din\u00ed&nbsp;\u0161kodu&nbsp;uveden\u00edm v p\u0159ede\u0161l\u00fd stav. V\u00fd\u0161i po\u017eadovan\u00e9 n\u00e1hrady&nbsp;\u0161kody&nbsp;ur\u010duje zam\u011bstnavatel.<\/p>\n<p><strong>Pr\u016fm\u011brn\u00fdm m\u011bs\u00ed\u010dn\u00edm v\u00fdd\u011blkem<\/strong> se rozum\u00ed pr\u016fm\u011brn\u00fd hrub\u00fd v\u00fdd\u011blek zji\u0161t\u011bn\u00fd v&nbsp;rozhodn\u00e9m obdob\u00ed p\u0159ed poru\u0161en\u00edm povinnost\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center\"><strong>Maxim\u00e1ln\u00ed v\u00fd\u0161e n\u00e1hrady, kterou m\u016f\u017ee zam\u011bstnavatel na zam\u011bstnanci po\u017eadovat<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>obecn\u00e1 povinnost &#8211; \u0161kody zp\u016fsoben\u00e9 z nedbalosti<\/td>\n<td style=\"text-align: center\">4,5 n\u00e1sobek PMV<\/td>\n<\/tr>\n<tr>\n<td>obecn\u00e1 povinnost &#8211; \u0161kody zp\u016fsoben\u00e9 \u00famysln\u011b, v opilosti, pod vlivem omamn\u00fdch l\u00e1tek<\/td>\n<td style=\"text-align: center\">bez omezen\u00ed<\/td>\n<\/tr>\n<tr>\n<td>\u0161kody zp\u016fsoben\u00e9 \u00famysln\u011b &#8211; nav\u00edc lze po\u017eadovat i n\u00e1hradu u\u0161l\u00e9ho zisku<\/td>\n<td style=\"text-align: center\">bez omezen\u00ed<\/td>\n<\/tr>\n<tr>\n<td>nespln\u011bn\u00ed povinnosti k odvr\u00e1cen\u00ed \u0161kody<\/td>\n<td style=\"text-align: center\">3 n\u00e1sobek PMV<\/td>\n<\/tr>\n<tr>\n<td>schodek nebo ztr\u00e1ta sv\u011b\u0159en\u00fdch p\u0159edm\u011bt\u016f<\/td>\n<td style=\"text-align: center\">v pln\u00e9 v\u00fd\u0161i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zp\u016fsobil-li&nbsp;\u0161kodu&nbsp;tak\u00e9 zam\u011bstnavatel, je zam\u011bstnanec povinen nahradit jen pom\u011brnou \u010d\u00e1st&nbsp;\u0161kody&nbsp;podle m\u00edry sv\u00e9ho zavin\u011bn\u00ed. Pokud je k n\u00e1hrad\u011b schodku <strong>spole\u010dn\u011b zav\u00e1z\u00e1no v\u00edce zam\u011bstnanc\u016f<\/strong>, ur\u010d\u00ed se jednotliv\u00fdm zam\u011bstnanc\u016fm pod\u00edl n\u00e1hrady podle pom\u011bru jejich dosa\u017een\u00fdch hrub\u00fdch v\u00fdd\u011blk\u016f (to neplat\u00ed u n\u00e1hrady za ztr\u00e1tu sv\u011b\u0159en\u00fdch p\u0159edm\u011bt\u016f, kdy je konkr\u00e9tn\u00ed p\u0159edm\u011bt sv\u011b\u0159en konkr\u00e9tn\u00edmu zam\u011bstnanci).<\/p>\n<p>Pod\u00edl n\u00e1hrady u jednotliv\u00fdch \u0159\u00e1dov\u00fdch zam\u011bstnanc\u016f nesm\u00ed p\u0159es\u00e1hnout \u010d\u00e1stku rovnaj\u00edc\u00ed se jejich m\u011bs\u00ed\u010dn\u00edmu pr\u016fm\u011brn\u00e9mu v\u00fdd\u011blku p\u0159ed vznikem&nbsp;\u0161kody. Neuhrad\u00ed-li se takto ur\u010den\u00fdmi pod\u00edly cel\u00fd schodek, jsou povinni uhradit zbytek vedouc\u00ed a jeho z\u00e1stupce, a to podle pom\u011bru sv\u00fdch dosa\u017een\u00fdch hrub\u00fdch v\u00fdd\u011blk\u016f.<\/p>\n<h2>Prok\u00e1z\u00e1n\u00ed zavin\u011bn\u00ed vzniku \u0161kody<\/h2>\n<p>Zavin\u011bn\u00ed zam\u011bstnance je povinen prok\u00e1zat zam\u011bstnavatel (s v\u00fdjimkou p\u0159\u00edpad\u016f uveden\u00fdch v \u00a7 252 a \u00a7 255 ZP \u2013 viz tabulka n\u00ed\u017ee). V\u00fd\u0161i po\u017eadovan\u00e9 n\u00e1hrady&nbsp;\u0161kody&nbsp;je zam\u011bstnavatel povinen se zam\u011bstnancem projednat a p\u00edsemn\u011b mu ji ozn\u00e1mit.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center\"><strong>V\u00fdjimky, kdy nen\u00ed zam\u011bstnavatel povinen prok\u00e1zat zam\u011bstnanci zavin\u011bn\u00ed vzniku \u0161kody<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>zam\u011bstnanec uzav\u0159el p\u00edsemnou dohodu o odpov\u011bdnosti za sv\u011b\u0159en\u00e9 hodnoty<\/td>\n<td style=\"text-align: center\">\u00a7 250 \/ \u00a7 252<\/td>\n<\/tr>\n<tr>\n<td>zam\u011bstnanec p\u0159evzal sv\u011b\u0159en\u00fd p\u0159edm\u011bt na p\u00edsemn\u00e9 potvrzen\u00ed a do\u0161lo k jeho ztr\u00e1t\u011b<\/td>\n<td style=\"text-align: center\">\u00a7 250 \/ \u00a7 255<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Sr\u00e1\u017eky ze mzdy z&nbsp;titulu n\u00e1hrady \u0161kody<\/h2>\n<p>V\u00fd\u0161i po\u017eadovan\u00e9 n\u00e1hrady \u0161kody ur\u010duje zam\u011bstnavatel, zam\u011bstnanec je pak v&nbsp;souladu s \u00a7 263 ZP povinen tuto \u0161kodu uhradit. Jestli\u017ee zam\u011bstnanec uzn\u00e1 z\u00e1vazek nahradit \u0161kodu v ur\u010den\u00e9 v\u00fd\u0161i, a dohodne-li s n\u00edm zam\u011bstnavatel zp\u016fsob \u00fahrady \u0161kody, je zam\u011bstnavatel povinen <strong>dohodu uzav\u0159\u00edt p\u00edsemn\u011b<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center\"><strong>V\u00fd\u0161i po\u017eadovan\u00e9 n\u00e1hrady \u0161kody podle \u00a7 262 ZP ur\u010duje zam\u011bstnavatel.<\/strong><\/p>\n<p style=\"text-align: center\">Zam\u011bstnavatel je podle \u00a7 263 ZP povinen se zam\u011bstnancem projednat v\u00fd\u0161i po\u017eadovan\u00e9 n\u00e1hrady \u0161kody a ozn\u00e1mit mu ji p\u00edsemn\u011b,<br>\nzpravidla nejpozd\u011bji do jednoho m\u011bs\u00edce ode dne, kdy bylo zji\u0161t\u011bno, \u017ee \u0161koda vznikla.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center\"><strong>Ve v\u00fd\u0161e uveden\u00fdch p\u0159\u00edpadech se jedn\u00e1 o nep\u0159ednostn\u00ed pohled\u00e1vku &#8211; sr\u00e1\u017eky se prov\u00e1d\u011bj\u00ed v souladu s \u00a7 148 ZP<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sr\u00e1\u017eky ze mzdy z&nbsp;titulu zp\u016fsoben\u00e9 \u0161kody sm\u011bj\u00ed b\u00fdt provedeny jen v p\u0159\u00edpadech stanoven\u00fdch z\u00e1kon\u00edkem pr\u00e1ce nebo ob\u010dansk\u00fdm soudn\u00edm \u0159\u00e1dem (OS\u0158), a to pouze na z\u00e1klad\u011b p\u00edsemn\u00e9 dohody o sr\u00e1\u017ek\u00e1ch ze mzdy.<\/p>\n<p>U sr\u00e1\u017eek ze mzdy prov\u00e1d\u011bn\u00fdch podle \u00a7 146 p\u00edsm. b) ZP (na z\u00e1klad\u011b dohody o sr\u00e1\u017ek\u00e1ch ze mzdy) se \u0159\u00edd\u00ed po\u0159ad\u00ed dnem, kdy byla dohoda mezi zam\u011bstnancem a zam\u011bstnavatelem uzav\u0159ena.<\/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\/7067\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu 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=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7067\">\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>P\u0159\u00edklad \u2013 n\u00e1hrada \u0161kody zp\u016fsoben\u00e1 zam\u011bstnancem zam\u011bstnavateli<\/h2>\n<p><strong>Zam\u011bstnanec pracuj\u00edc\u00ed ve v\u00edcesm\u011bnn\u00e9m provozu zp\u016fsobil firm\u011b ABC ne\u00famysln\u011b \u0161kodu na v\u00fdrobn\u00edm za\u0159\u00edzen\u00ed ve v\u00fd\u0161i 255 000 K\u010d (\u0161koda byla vy\u010d\u00edslena ve v\u00fd\u0161i opravy stroje fakturovan\u00e9 extern\u00ed firmou). Zam\u011bstnanec \u0161kodu uznal, uzav\u0159el se zam\u011bstnavatelem v&nbsp;kv\u011btnu 2022 p\u00edsemnou dohodu o \u00fahrad\u011b \u0161kody. PHV k&nbsp;1. 1. 2022 \u010dinil 230 K\u010d a k&nbsp;1. 4. 2022 \u010dinil 260 K\u010d. Kolik budeme moci zam\u011bstnanci srazit? <\/strong><\/p>\n<p>Z\u00e1kon\u00edk pr\u00e1ce limituje n\u00e1hradu \u0161kody do v\u00fd\u0161e 4,5n\u00e1sobku jeho pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku, za p\u0159edpokladu, \u017ee \u0161koda byla zp\u016fsobena ne\u00famysln\u011b, bez vlivu alkoholu \u010di drog. P\u0159i v\u00fdpo\u010dtu pr\u016fm\u011brn\u00e9ho m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku mus\u00edme postupovat v&nbsp;souladu s \u00a7 351 &#8211; \u00a7 362 ZP.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td rowspan=\"2\"><strong>PHV<\/strong><\/td>\n<td style=\"text-align: center\">Z\u00fa\u010dtovan\u00e1 hrub\u00e1 mzda v&nbsp;rozhodn\u00e9m obdob\u00ed<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">Skute\u010dn\u011b odpracovan\u00e9 hodiny v&nbsp;rozhodn\u00e9m obdob\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ve v\u00edcesm\u011bnn\u00e9m provozu \u010din\u00ed stanoven\u00e1 t\u00fddenn\u00ed doba 37,5 hodin. Pokud byla \u0161koda zji\u0161t\u011bna v&nbsp;kv\u011btnu 2022, pou\u017eijeme PHV platn\u00e9 k&nbsp;1. 4. 2022.<\/p>\n<p>V\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku: PHV * t\u00fddenn\u00ed \u00favazek * 4,348<\/p>\n<p>V\u00fdpo\u010det maxim\u00e1ln\u00ed n\u00e1hrady \u0161kody = 260 * 37,5 * 4,348 * 4,5<\/p>\n<p><strong>Maxim\u00e1ln\u00ed n\u00e1hrada \u0161kody, kterou m\u016f\u017ee zam\u011bstnavatel po zam\u011bstnanci po\u017eadovat, \u010din\u00ed 190 768,50 K\u010d.<\/strong><\/p>\n<p>P\u0159i v\u00fdpo\u010dtu sr\u00e1\u017eek ze mzdy mus\u00ed zam\u011bstnavatel postupovat v&nbsp;souladu s&nbsp;OS\u0158, tedy m\u016f\u017ee prov\u00e9st ka\u017edou jednotlivou sr\u00e1\u017eku ze mzdy pouze ve v\u00fd\u0161i odpov\u00eddaj\u00edc\u00ed sr\u00e1\u017ece z&nbsp;prvn\u00ed t\u0159etiny a p\u0159\u00edpadn\u011b pln\u011b zabaviteln\u00e9ho zbytku \u010dist\u00e9 mzdy. <strong>V\u00edc srazit nelze, a to dokonce ani v&nbsp;p\u0159\u00edpad\u011b, kdyby s&nbsp;t\u00edm zam\u011bstnanec souhlasil. <\/strong><\/p>\n\n\n<p><strong>TIP:\u00a0<\/strong>S v\u00fdpo\u010dtem mezd v\u010detn\u011b n\u00e1hrady \u0161kody v\u00e1m pom\u016f\u017ee\u00a0<a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdov\u00fd program<\/a>\u00a0v r\u00e1mci \u00fa\u010detn\u00edho syst\u00e9mu Money S3. Vyzkou\u0161et si ho m\u016f\u017eete tak\u00e9\u00a0<a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">zdarma<\/a>.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e1vn\u00ed \u00faprava \u0161kody v&nbsp;z\u00e1kon\u00edku pr\u00e1ce Z\u00e1kon\u00edk pr\u00e1ce \u010d. 262\/2006 Sb., (d\u00e1le jen ZP) zakotvuje povinnost zam\u011bstnance po\u010d\u00ednat si tak, aby nedoch\u00e1zelo k majetkov\u00e9 \u00fajm\u011b (d\u00e1le &#8230;<\/p>\n","protected":false},"author":10,"featured_media":7071,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17,18],"tags":[50,51,169],"class_list":["post-7067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-dan-z-prijmu-fyzickych-osob","tag-fyzicka-osoba","tag-mzda-a-plat"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7067","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7067"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7067\/revisions"}],"predecessor-version":[{"id":9061,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7067\/revisions\/9061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7071"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}