{"id":8275,"date":"2022-10-10T08:15:10","date_gmt":"2022-10-10T06:15:10","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8275"},"modified":"2023-02-01T15:05:04","modified_gmt":"2023-02-01T14:05:04","slug":"od-roku-2023-se-zvysuje-limit-pro-dpc","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/od-roku-2023-se-zvysuje-limit-pro-dpc\/","title":{"rendered":"Od roku 2023 se zvy\u0161uje limit pro DP\u010c!"},"content":{"rendered":"<h2>Pr\u016fm\u011brn\u00e1 mzda 2023<\/h2>\n<p>Na\u0159\u00edzen\u00edm vl\u00e1dy \u010d. 290\/2022 Sb. do\u0161lo k\u00a0vyhl\u00e1\u0161en\u00ed v\u00fd\u0161e v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu a p\u0159epo\u010d\u00edtac\u00edho koeficientu, ve v\u00fdsledku je tak stanovena <strong>pr\u016fm\u011brn\u00e1 mzda pro rok 2023 ve v\u00fd\u0161i 40 324 K\u010d<\/strong>.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>\n<p>\u00a0<\/p>\n<p>V\u00edce naleznete v\u00a0na\u0161em \u010dl\u00e1nku: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-se-zmeni-prumerna-mzda-a-zalohy-pro-osvc-na-socialni-a-zdravotni-pojisteni-v-roce-2023\/\">Jak se zm\u011bn\u00ed pr\u016fm\u011brn\u00e1 mzda a z\u00e1lohy pro OSV\u010c na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed v\u00a0roce 2023?<\/a><\/p>\n<\/div>\n<h2>Rozhodn\u00fd p\u0159\u00edjem pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed 2023<\/h2>\n<p>Pr\u016fm\u011brn\u00e1 mzda rovn\u011b\u017e ovliv\u0148uje rozhodn\u00fd p\u0159\u00edjem zam\u011bstnanc\u016f pro povinnou \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed. Tento rozhodn\u00fd p\u0159\u00edjem se vypo\u010d\u00edt\u00e1 jako 1\/10 pr\u016fm\u011brn\u00e9 mzdy, zaokrouhlen\u00fd na 500 K\u010d sm\u011brem dol\u016f. Se zv\u00fd\u0161en\u00edm pr\u016fm\u011brn\u00e9 mzdy od roku 2023 se tedy tato \u010d\u00e1stka zvy\u0161uje z\u00a0dosavadn\u00edch <strong>3 500 K\u010d <\/strong>na \u010d\u00e1stku <strong>4 000 K\u010d<\/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\/8275\">\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\/8275\">\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>Pravidla pro zda\u0148ov\u00e1n\u00ed odm\u011bn z\u00a0DP\u010c \u2013 pojistn\u00e9 odvody 2023<\/h2>\n<p>Zda\u0148ov\u00e1n\u00ed odm\u011bn z\u00a0dohod o pracovn\u00ed \u010dinnosti m\u00e1 sv\u00e1 pravidla a tak\u00e9 sv\u00e1 \u00faskal\u00ed. Zjednodu\u0161en\u011b, pokud se bude jednat o p\u0159\u00edjem <strong>men\u0161\u00ed<\/strong> ne\u017e \u201erozhodn\u00fd p\u0159\u00edjem pro povinnou \u00fa\u010dast ne nemocensk\u00e9m poji\u0161t\u011bn\u00ed\u201c, pak z\u00a0takov\u00e9 odm\u011bny nen\u00ed st\u00e1tu odv\u00e1d\u011bno \u017e\u00e1dn\u00e9 pojistn\u00e9. Tzn., \u017ee z odm\u011bny do celkov\u00e9 nov\u00e9 v\u00fd\u0161e 3 999 K\u010d nebude zam\u011bstnanci sra\u017eeno ani soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed. Ani zam\u011bstnavatel z\u00a0takto vyplacen\u00e9 odm\u011bny nebude platit \u017e\u00e1dn\u00e9 odvody.<\/p>\n<p>P\u0159i dosa\u017een\u00ed p\u0159\u00edjmu z odm\u011bny alespo\u0148 ve v\u00fd\u0161i 4 000 K\u010d (v\u010detn\u011b) jsou ji\u017e povinn\u00e9 z\u00e1konn\u00e9 odvody. Je nutno takov\u00e9ho zam\u011bstnance p\u0159ihl\u00e1sit na OSSZ a zdravotn\u00ed poji\u0161\u0165ovnu, tentokr\u00e1t a\u017e ve lh\u016ft\u011b do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce, v\u00a0n\u011bm\u017e p\u0159ekro\u010dil rozhodn\u00fd p\u0159\u00edjem.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>DP\u010c<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna do 3 999 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna 4 000 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna nad 4 000 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>NE<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>ANO<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>ANO<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>NE<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>ANO<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>ANO<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Pravidla pro zda\u0148ov\u00e1n\u00ed odm\u011bn z\u00a0DP\u010c \u2013 da\u0148 z\u00a0p\u0159\u00edjm\u016f 2023<\/h2>\n<p>V\u00fd\u0161e uveden\u00fd rozhodn\u00fd p\u0159\u00edjem pro povinnou \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed m\u00e1 tak\u00e9 vliv na limit pro sr\u00e1\u017ekovou da\u0148 z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti. Z odm\u011bny do celkov\u00e9 v\u00fd\u0161e 4 000 K\u010d <strong>v\u010detn\u011b<\/strong> bude zam\u011bstnanci <strong>bez Podepsan\u00e9ho prohl\u00e1\u0161en\u00ed<\/strong> sra\u017eena sr\u00e1\u017ekov\u00e1 da\u0148. Pokud dos\u00e1hne vy\u0161\u0161\u00ed p\u0159\u00edjem, bude ji\u017e tento p\u0159\u00edjem z\u00a0DP\u010c zdan\u011bn v\u017edy z\u00e1lohovou dan\u00ed z\u00a0p\u0159\u00edjm\u016f (co\u017e m\u016f\u017ee u zam\u011bstnance p\u0159i soub\u011bhu v\u00edce p\u0159\u00edjm\u016f v\u00a0jednom m\u011bs\u00edci od r\u016fzn\u00fdch firem vyvolat povinnost podat po skon\u010den\u00ed roku da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob).<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>DP\u010c<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>podepsan\u00e9 Prohl\u00e1\u0161en\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna do 3 999 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna 4 000 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna nad 4 000 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">\n<p><strong>Typ dan\u011b<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>NE<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>sr\u00e1\u017ekov\u00e1 da\u0148<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>sr\u00e1\u017ekov\u00e1 da\u0148<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>z\u00e1lohov\u00e1 da\u0148<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p>ANO<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>z\u00e1lohov\u00e1 da\u0148<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>z\u00e1lohov\u00e1 da\u0148<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>z\u00e1lohov\u00e1 da\u0148<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>P\u0159\u00edklad: v\u00fdpo\u010det \u010dist\u00e9 odm\u011bny z\u00a0DP\u010c do 4 000 K\u010d<\/h2>\n<p>Zam\u011bstnanec dos\u00e1hl v\u00a0lednu 2023 p\u0159\u00edjmu z\u00a0dohody o pracovn\u00ed \u010dinnosti ve v\u00fd\u0161i 3 900 K\u010d. Kolik bude \u010dinit \u010dist\u00e1 mzda? Kolik bude zam\u011bstnavatele st\u00e1t tento brig\u00e1dn\u00edk?<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>DP\u010c<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna 3 900 K\u010d<\/strong><br \/><strong>bez podepsan\u00e9ho Prohl\u00e1\u0161en\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna 3 900 K\u010d<\/strong><br \/><strong>podepsan\u00e9 Prohl\u00e1\u0161en\u00ed<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>SP zam\u011bstnanec<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>x<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>ZP zam\u011bstnanec<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>x<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>SP firma<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>x<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>ZP firma<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>X<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>x<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">\n<p><strong>Da\u0148<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>585 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>0 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>sr\u00e1\u017ekov\u00e1 da\u0148<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>z\u00e1lohov\u00e1 da\u0148<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>\u010cist\u00e1 mzda<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>3 315 K\u010d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>3 900 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>N\u00e1klady firmy<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>3 900 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>3 900 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>P\u0159\u00edklad: v\u00fdpo\u010det \u010dist\u00e9 odm\u011bny z\u00a0DP\u010c nad 4 000 K\u010d<\/h2>\n<p>Zam\u011bstnanec dos\u00e1hl v\u00a0\u00fanoru 2023 p\u0159\u00edjmu z\u00a0dohody o pracovn\u00ed \u010dinnosti ve v\u00fd\u0161i 5 000 K\u010d. Kolik bude \u010dinit \u010dist\u00e1 mzda? Kolik budou \u010dinit odvody st\u00e1tu? Kolik bude zam\u011bstnavatele st\u00e1t tento brig\u00e1dn\u00edk?<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>DP\u010c<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna 5 000 K\u010d<\/strong><br \/><strong>bez podepsan\u00e9ho Prohl\u00e1\u0161en\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>odm\u011bna 5 000 K\u010d<\/strong><br \/><strong>podepsan\u00e9 Prohl\u00e1\u0161en\u00ed<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>SP zam\u011bstnanec<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>325 K\u010d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>325 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>ZP zam\u011bstnanec<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>225 K\u010d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>225 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>SP firma<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>1 240 K\u010d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>1 240 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>ZP firma<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>450 K\u010d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>450 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">\n<p><strong>Da\u0148<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>750 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>0 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>z\u00e1lohov\u00e1 da\u0148<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>z\u00e1lohov\u00e1 da\u0148<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>\u010cist\u00e1 mzda<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>3 700 K\u010d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p>4 450 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>N\u00e1klady firmy<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>6 690 K\u010d<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>6 690 K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter has-custom-font-size\" style=\"font-size:15px\"><a class=\"wp-block-button__link has-background\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/10\/DPC-podminky-a-typ-dane-2023.pdf\" style=\"background-color:#015ffe\" target=\"_blank\" rel=\"noreferrer noopener\">Cel\u00fd tah\u00e1k v&nbsp;PDF ke sta\u017een\u00ed ZDE<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u016fm\u011brn\u00e1 mzda 2023 Na\u0159\u00edzen\u00edm vl\u00e1dy \u010d. 290\/2022 Sb. do\u0161lo k\u00a0vyhl\u00e1\u0161en\u00ed v\u00fd\u0161e v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu a p\u0159epo\u010d\u00edtac\u00edho koeficientu, ve v\u00fdsledku je tak stanovena pr\u016fm\u011brn\u00e1 mzda pro &#8230;<\/p>\n","protected":false},"author":10,"featured_media":8276,"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":[50,183,86],"class_list":["post-8275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","category-odmenovani","tag-dan-z-prijmu-fyzickych-osob","tag-dohoda-o-pracovni-cinnosti","tag-socialni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8275","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=8275"}],"version-history":[{"count":14,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8275\/revisions"}],"predecessor-version":[{"id":8360,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8275\/revisions\/8360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8276"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}