{"id":837,"date":"2011-12-01T22:00:00","date_gmt":"2011-12-01T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dohody-o-provedeni-prace-zmeny-od-1-1-2012\/"},"modified":"2023-02-01T15:10:53","modified_gmt":"2023-02-01T14:10:53","slug":"dohody-o-provedeni-prace-zmeny-od-1-1-2012","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/dohody-o-provedeni-prace-zmeny-od-1-1-2012\/","title":{"rendered":"Dohody o proveden\u00ed pr\u00e1ce – zm\u011bny od 1. 1. 2012"},"content":{"rendered":"

Novela Z\u00e1kon\u00edku pr\u00e1ce zv\u00fd\u0161ila limit odpracovan\u00fdch hodin jednoho zam\u011bstnance v r\u00e1mci dohody o proveden\u00ed pr\u00e1ce na 300 hodin za rok. Z\u00e1rove\u0148 novela stanovila podm\u00ednku odvodu soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed, pokud v\u00fdd\u011blek v r\u00e1mci dohody o proveden\u00ed pr\u00e1ce p\u0159es\u00e1hne 10 000 K\u010d za m\u011bs\u00edc.<\/em><\/strong><\/p>\n

Autor:\u00a0MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n

Dohoda o proveden\u00ed pr\u00e1ce \u2013 z\u00e1konn\u00e9 vymezen\u00ed<\/h3>\n

Dohoda o proveden\u00ed pr\u00e1ce pat\u0159\u00ed do kategorie prac\u00ed konan\u00fdch mimo pracovn\u00ed pom\u011br spolu s dohodou o pracovn\u00ed \u010dinnosti. Obecn\u00e1 charakteristika t\u011bchto prac\u00ed je uvedena v\u00a0\u00a7 74 ZP<\/strong>.<\/p>\n

    \n
  • Odstavec (1) \u0159\u00edk\u00e1, \u017ee k zaji\u0161t\u011bn\u00ed pln\u011bn\u00ed sv\u00fdch \u00fakol\u016f m\u00e1 zam\u011bstnavatel vyu\u017e\u00edvat p\u0159edev\u0161\u00edm zam\u011bstnance v pracovn\u00edm pom\u011bru.<\/li>\n
  • Odstavec (2) uv\u00e1d\u00ed prvn\u00ed z p\u0159ednost\u00ed, kter\u00e1 z dohody o proveden\u00ed pr\u00e1ce d\u011bl\u00e1 nejpru\u017en\u011bj\u0161\u00ed pracovn\u011bpr\u00e1vn\u00ed vztah podle z\u00e1kon\u00edku pr\u00e1ce. Zam\u011bstnavatel nen\u00ed povinen:\n
      \n
    • – rozvrhovat pracovn\u00ed dobu \u2013 p\u0159id\u011bluje pr\u00e1ci podle okam\u017eit\u00e9 pot\u0159eby (\u00a7 74 odst.2)Dohoda o proveden\u00ed pr\u00e1ce slou\u017e\u00ed zam\u011bstnavateli k pln\u011bn\u00ed takov\u00fdch \u00fakol\u016f, jejich\u017e pln\u011bn\u00ed v r\u00e1mci \u0159\u00e1dn\u00fdch pracovn\u00edch pom\u011br\u016f, by nebylo efektivn\u00ed. M\u016f\u017ee se jednat o ojedin\u011bl\u00e9 \u00fakoly, \u00fakoly nevypl\u00fdvaj\u00edc\u00ed z b\u011b\u017en\u00e9 \u010dinnosti zam\u011bstnavatele, term\u00ednov\u011b limitovanou v\u00fdpomoc. V\u00fdhodou pro zam\u011bstnavatele je, \u017ee vyu\u017e\u00edv\u00e1n\u00ed t\u011bchto pracovn\u00edch pom\u011br\u016f umo\u017e\u0148uje zam\u011bstnavateli rychle reagovat na sv\u00e9 provozn\u00ed pot\u0159eby.\n

      \u00a7 75 ZP<\/strong>\u00a0stanovuje povolen\u00fd rozsah pr\u00e1ce, konan\u00e9 na dohodu o proveden\u00ed pr\u00e1ce. Do konce roku 2011 se jedn\u00e1 o dobu 150 hodin ro\u010dn\u011b. Hodiny jednotliv\u00fdch dohod se v pr\u016fb\u011bhu roku s\u010d\u00edtaj\u00ed.<\/p>\n

      \u00a7 77 ZP<\/strong>\u00a0Spole\u010dn\u00e9 ustanoven\u00ed \u2013 plat\u00ed pro dohodu o proveden\u00ed pr\u00e1ce i pro dohodu o pracovn\u00ed \u010dinnosti.<\/p>\n

        \n
      • Odstavec (1) stanovuje d\u016fle\u017eitou povinnost pro zam\u011bstnavatele. Dohodu o proveden\u00ed pr\u00e1ce nebo dohodu o pracovn\u00ed \u010dinnosti je zam\u011bstnavatel povinen uzav\u0159\u00edtp\u00edsemn\u011b<\/strong>, jinak jsou neplatn\u00e9; jedno vyhotoven\u00ed t\u00e9to dohody zam\u011bstnavatel vyd\u00e1 zam\u011bstnanci. Tato povinnost je v z\u00e1kon\u00edku pr\u00e1ce zakotvena od po\u010d\u00e1tku roku 2011.<\/li>\n
      • Odstavec (2) umo\u017e\u0148uje, \u017ee zam\u011bstnavatel nen\u00ed povinen:<\/li>\n<\/ul>\n<\/li>\n
      • poskytovat odstupn\u00e9<\/li>\n
      • poskytovat dovolenou<\/li>\n
      • v\u00e1zat jednostrann\u00e9 zru\u0161en\u00ed dohody na z\u00e1konem stanoven\u00e9 d\u016fvody, jako u ostatn\u00edch pracovn\u00edch pom\u011br\u016fDal\u0161\u00ed v\u00fdznamnou v\u00fdhodou dohody o proveden\u00ed pr\u00e1ce je, \u017ee zam\u011bstnavatel nen\u00ed povinen:<\/li>\n
      • prov\u00e1d\u011bt odvody na ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti<\/li>\n<\/ul>\n<\/li>\n
      • \n

        Zdan\u011bn\u00ed dohod o proveden\u00ed pr\u00e1ce<\/h3>\n

        Pokud vyplacen\u00e1 \u010d\u00e1stka za m\u011bs\u00edc nep\u0159es\u00e1hne 5000 K\u010d (\u00a7 6 odst. 4, ZDP), podl\u00e9h\u00e1 zdan\u011bn\u00ed sr\u00e1\u017ekovou dan\u00ed 15% (\u00a7 36 odst. 2, p\u00edsm. p, ZDP).<\/p>\n

        V p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec podepsal prohl\u00e1\u0161en\u00ed k dani podle \u00a7 38k odst. 4 nebo 5, sr\u00e1\u017ekov\u00e9 dani p\u0159\u00edjem nepodl\u00e9h\u00e1. Zam\u011bstnavatel sraz\u00ed z\u00e1lohu a p\u0159ihl\u00e9dne k m\u011bs\u00ed\u010dn\u00ed slev\u011b na dani podle \u00a7 35ba. Tento postup je mo\u017en\u00fd p\u0159i dodr\u017een\u00ed v\u0161ech z\u00e1konn\u00fdch podm\u00ednek stanoven\u00fdch \u00a7 38k. V\u00fdhodn\u011b se d\u00e1 pou\u017e\u00edt nap\u0159. u student\u016f.<\/p>\n

        Novela z\u00e1kon\u00edku pr\u00e1ce<\/h3>\n

        Novela z\u00e1kon\u00edku pr\u00e1ce s sebou p\u0159inesla zm\u011bnu v limitu odpracovan\u00fdch hodin na 300 hodin ro\u010dn\u011b (\u00a7 75 ZP). D\u00e1le p\u0159ibyla dal\u0161\u00ed podm\u00ednka a to, \u017ee v dohod\u011b o proveden\u00ed pr\u00e1ce mus\u00ed b\u00fdt uvedena doba, na kterou se tato dohoda uzav\u00edr\u00e1.<\/p>\n

        Pokud v\u00fdd\u011blek na dohodu o proveden\u00ed pr\u00e1ce p\u0159es\u00e1hne 10 000 K\u010d za m\u011bs\u00edc, bude podl\u00e9hat odvodu soci\u00e1ln\u00edho a zdravotn\u00edho zabezpe\u010den\u00ed. Tato \u010d\u00e1stka se v p\u0159\u00edpad\u011b v\u00edce dohod u t\u00e9ho\u017e zam\u011bstnavatele v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci s\u010d\u00edt\u00e1.<\/p>\n

        Poji\u0161t\u011bn\u00ed vznik\u00e1 dnem, ve kter\u00e9m poprv\u00e9 po uzav\u0159en\u00ed dohody o proveden\u00ed pr\u00e1ce za\u010dal zam\u011bstnanec konat sjednanou pr\u00e1ci a zanik\u00e1 dnem uplynut\u00ed dohody. Pokud by nebyla p\u0159edem zn\u00e1ma \u010d\u00e1stka, vznikne \u00fa\u010dast v pr\u016fb\u011bhu zam\u011bstn\u00e1n\u00ed, tj. dosa\u017een\u00edm odm\u011bny 10 000 korun v n\u011bkter\u00e9m z m\u011bs\u00edc\u016f. Zam\u011bstnavatel p\u0159ihl\u00e1s\u00ed pracovn\u00edka do registru zam\u011bstnavatel\u016f do 8 kalend\u00e1\u0159n\u00edch dn\u016f po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e tomuto zam\u011bstnanci poji\u0161t\u011bn\u00ed vzniklo (\u00a7 7a, ZNP).<\/p>\n

        Vysv\u011btlivky<\/h4>\n
          \n
        • ZP – Z\u00e1kon \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce<\/li>\n
        • ZDP \u2013 Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f<\/li>\n
        • ZNP – Z\u00e1kon \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          Novela Z\u00e1kon\u00edku pr\u00e1ce zv\u00fd\u0161ila limit odpracovan\u00fdch hodin jednoho zam\u011bstnance v r\u00e1mci dohody o proveden\u00ed pr\u00e1ce na 300 hodin za rok. Z\u00e1rove\u0148 novela stanovila podm\u00ednku odvodu …<\/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":[17,21],"tags":[83],"class_list":["post-837","post","type-post","status-publish","format-standard","hentry","category-mzdy-a-personalistika","category-pracovnepravni-vztahy","tag-dohoda-o-provedeni-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/837","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=837"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/837\/revisions"}],"predecessor-version":[{"id":5627,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/837\/revisions\/5627"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}