{"id":8288,"date":"2022-10-10T08:15:59","date_gmt":"2022-10-10T06:15:59","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8288"},"modified":"2023-09-13T09:43:26","modified_gmt":"2023-09-13T07:43:26","slug":"jak-na-mzdy-v-danove-evidenci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-na-mzdy-v-danove-evidenci\/","title":{"rendered":"Jak na mzdy v da\u0148ov\u00e9 evidenci?"},"content":{"rendered":"
Mzdy jako da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj<\/h2>\n
V\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f bychom asi t\u011b\u017eko hledali, zda konkr\u00e9tn\u011b \u201emzdy\u201c jsou da\u0148ov\u011b \u00fa\u010dinn\u00fdm v\u00fddajem podnikatele. Nicm\u00e9n\u011b tak lze dovozovat z\u00a0ustanoven\u00ed \u00a7 24 odst. 1 <\/strong>Z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen ZDP), ve kter\u00e9m je v\u00fdslovn\u011b uvedeno \u201eV\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f se pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b ode\u010dtou ve v\u00fd\u0161i prok\u00e1zan\u00e9 poplatn\u00edkem a ve v\u00fd\u0161i stanoven\u00e9 t\u00edmto z\u00e1konem a zvl\u00e1\u0161tn\u00edmi p\u0159edpisy\u201c. Za zvl\u00e1\u0161tn\u00ed p\u0159edpis lze v\u00a0tomto p\u0159\u00edpad\u011b pova\u017eovat Z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce (d\u00e1le jen ZP).<\/p>\n
Z\u00e1konn\u00e9 odvody na\u00a0pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti a pojistn\u00e9 na ve\u0159ejn\u00e9\u00a0zdravotn\u00ed\u00a0poji\u0161t\u011bn\u00ed hrazen\u00e9 zam\u011bstnavatelem naopak nalezneme 24 odst. 2 p\u00edsm. f) ZDP<\/strong>. Tud\u00ed\u017e se bude jednat o da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj OSV\u010c.<\/p>\n
Sra\u017een\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f se sr\u00e1\u017e\u00ed zam\u011bstnanci z\u00a0jeho hrub\u00e9 mzdy, jedn\u00e1 se tedy op\u011bt o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad v\u00a0souladu s \u00a7 24 odst. 1 ZDP.<\/strong><\/p>\n
Pan Jan Nov\u00e1k pracuje na HPP jako skladn\u00edk. Hrub\u00e1 mzda \u010din\u00ed 30 000 K\u010d, u firmy podepsal prohl\u00e1\u0161en\u00ed k dani. Vypo\u010dt\u011bte \u010distou mzdu a v\u0161echny odvody za m\u011bs\u00edc z\u00e1\u0159\u00ed 2022.<\/strong><\/p>\n
V\u00fdpo\u010det \u010dist\u00e9 mzdy provedeme standardn\u00edm zp\u016fsobem, bez ohledu na to, zda vede poplatn\u00edk podvojn\u00e9 \u00fa\u010detnictv\u00ed, nebo da\u0148ovou evidenci.<\/p>\n
* Na stran\u011b zam\u011bstnavatele jsou da\u0148ov\u00fdm v\u00fddajem do v\u00fd\u0161e limitu stanoven\u00e9ho vnit\u0159n\u00edm p\u0159edpisem zam\u011bstnavatele \u010di v individu\u00e1ln\u011b stanoven\u00e9 smlouv\u011b se zam\u011bstnancem (pouze na stran\u011b zam\u011bstnance jsou stanoveny limity).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
P\u0159\u00edklad \u2013 p\u0159\u00edsp\u011bvek na dovolenou v\u00a0da\u0148ov\u00e9 evidenci<\/h3>\n
Pan Nov\u00e1k z\u00a0p\u0159edchoz\u00edho p\u0159\u00edkladu dostal v\u00a0m\u011bs\u00edci \u0159\u00edjnu mimo svou z\u00e1kladn\u00ed mzdu 30 000 K\u010d tak\u00e9 p\u0159\u00edsp\u011bvek na dovolenou ve v\u00fd\u0161i 30 000 K\u010d. Jak se projev\u00ed tento benefit v\u00a0da\u0148ov\u00e9 evidenci?<\/strong><\/p>\n
V\u00a0souladu s\u00a0ustanoven\u00edm \u00a7 25 odst. 1 p\u00edsm. h) ZDP se bude u zam\u011bstnavatele jednat o da\u0148ov\u011b ne\u00fa\u010dinn\u00fd v\u00fddaj. \u00dahradu faktury, kterou obdr\u017eel od cestovn\u00ed kancel\u00e1\u0159e, za\u00fa\u010dtuje v\u00a0da\u0148ov\u00e9 evidenci ve sloupci v\u00fddaj neovliv\u0148uj\u00edc\u00ed z\u00e1klad dan\u011b. Odvody ve v\u00fd\u0161i 33,8 %, kter\u00e9 mus\u00ed zam\u011bstnavatel odv\u00e9st z\u00a0\u010d\u00e1stky p\u0159evy\u0161uj\u00edc\u00ed z\u00e1konn\u00fd limit 20 000 K\u010d, budou da\u0148ov\u011b \u00fa\u010dinn\u00fdm n\u00e1kladem (nebo\u0165 je tak povinen ze z\u00e1kona).<\/p>\n
Zam\u011bstnavatel, OSV\u010c, vypl\u00e1c\u00ed sv\u00fdm zam\u011bstnanc\u016fm mimo jin\u00e9 tak\u00e9 pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed. Ve sv\u00e9 vnitropodnikov\u00e9 sm\u011brnici m\u00e1 uvedeno, \u017ee v\u00a0roce 2022 bude poskytovat za jednu celou odpracovanou sm\u011bnu p\u0159\u00edsp\u011bvek ve v\u00fd\u0161i 100 K\u010d. Jak se projev\u00ed tento benefit v\u00a0da\u0148ov\u00e9 evidenci?<\/strong><\/p>\n
Vzhledem ke skute\u010dnosti, \u017ee podnikatel zakotvil v\u00fd\u0161i tohoto p\u0159\u00edsp\u011bvku ve sv\u00e9 vnitropodnikov\u00e9 sm\u011brnici, bude cel\u00e1 hodnota stravenkov\u00e9ho pau\u0161\u00e1lu u zam\u011bstnavatele da\u0148ov\u00fdm v\u00fddajem. Tuto hodnotu kr\u00e1t po\u010det odpracovan\u00fdch sm\u011bn vyplat\u00ed zam\u011bstnanci spole\u010dn\u011b s\u00a0jeho mzdou a zaeviduje ve sloupci v\u00fddaje pro z\u00e1klad dan\u011b. Pro zam\u011bstnance se bude v\u00a0roce 2022 jednat o osvobozen\u00fd p\u0159\u00edjem jen do denn\u00edho limitu 82,60 K\u010d a od 20. 8. 2022 do denn\u00edho limitu 99,40 K\u010d. \u00a0\u00a0<\/p>\n\n