{"id":1007,"date":"2021-01-11T05:35:00","date_gmt":"2021-01-11T04:35:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1007"},"modified":"2024-04-24T05:36:48","modified_gmt":"2024-04-24T03:36:48","slug":"aktualne-schvalene-legislativni-zmeny-s-dopadem-na-zpracovani-mezd-od-roku-2021","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/aktualne-schvalene-legislativni-zmeny-s-dopadem-na-zpracovani-mezd-od-roku-2021","title":{"rendered":"Aktu\u00e1ln\u011b schv\u00e1len\u00e9 legislativn\u00ed zm\u011bny s dopadem na zpracov\u00e1n\u00ed mezd od roku 2021"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"476\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-190-1024x476.jpeg\" alt=\"\" class=\"wp-image-1009\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-190-1024x476.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-190-300x140.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-190-768x357.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-190.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Minim\u00e1ln\u00ed mzda, maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnost\u00ed k 1.1.2021 doch\u00e1z\u00ed k nav\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy ze 14.600 K\u010d na 15.200 K\u010d. Hodinov\u00e1 sazba minim\u00e1ln\u00ed v\u00fd\u0161e mzdy se zvy\u0161uje z 87,30 K\u010d na 90,50 K\u010d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed, a tedy i limit pro vy\u0161\u0161\u00ed da\u0148ovou sazbu v roce 2021 \u010din\u00ed 1.701.168 K\u010d. M\u011bs\u00ed\u010dn\u00ed limit pro vy\u0161\u0161\u00ed da\u0148ovou sazbu v roce 2021 \u010din\u00ed 141.764 K\u010d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d\u200d<strong>Zm\u011bny v oblasti soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem zam\u011bstnanc\u016f zakl\u00e1daj\u00edc\u00ed \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed je od 1.1.2021 nav\u00fd\u0161en z p\u016fvodn\u00edch 3.000 K\u010d na 3.500 K\u010d. Dohody o pracovn\u00ed \u010dinnosti tak nebudou nov\u011b podl\u00e9hat odvod\u016fm a\u017e do v\u00fd\u0161e 3.499 K\u010d\/m\u011bs\u00edc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zm\u011bny v da\u0148ov\u00e9 legislativ\u011b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dne 31.12.2020 byla ve sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bna novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, tzv. \u201eda\u0148ov\u00fd bal\u00ed\u010dek 2021.\u201c Tato novela p\u0159in\u00e1\u0161\u00ed t\u0159i z\u00e1sadn\u00ed zm\u011bny t\u00fdkaj\u00edc\u00ed se zpracov\u00e1n\u00ed mzdov\u00e9 agendy:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nav\u00fd\u0161en\u00ed slevy na poplatn\u00edka<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V r\u00e1mci da\u0148ov\u00e9ho bal\u00ed\u010dku do\u0161lo z\u00e1rove\u0148 tak\u00e9 k nav\u00fd\u0161en\u00ed slevy na poplatn\u00edka o 3.000 k\u010d, tedy na 27.840 K\u010d. M\u011bs\u00ed\u010dn\u011b se pak jedn\u00e1 o \u010d\u00e1stku 2.320 K\u010d. Pro rok 2022 je pak schv\u00e1leno dal\u0161\u00ed nav\u00fd\u0161en\u00ed slevy na poplatn\u00edka op\u011bt o 3.000 K\u010d, tedy na 30.840 K\u010d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zru\u0161en\u00ed superhrub\u00e9 mzdy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u010d\u00ednaje rokem 2021 se da\u0148 ji\u017e nebude po\u010d\u00edtat z tzv. superhrub\u00e9 mzdy (tedy hrub\u00e9 mzdy nav\u00fd\u0161en\u00e9 o odvody zam\u011bstnavatele), ale z p\u0159\u00edjmu poplatn\u00edka. Sou\u010dasn\u011b s touto zm\u011bnou doch\u00e1z\u00ed tak\u00e9 ke zru\u0161en\u00ed solid\u00e1rn\u00edho zv\u00fd\u0161en\u00ed dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nam\u00edsto p\u016fvodn\u00edho v\u00fdpo\u010dtu dan\u011b jsou nov\u011b zavedeny klouzav\u011b progresivn\u00ed sazby dan\u011b, p\u0159i\u010dem\u017e sazba 15 % bude pou\u017eita pro p\u0159\u00edjem do 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy (pro rok 2021 jde o \u010d\u00e1stku 1.701.168 K\u010d, m\u011bs\u00ed\u010dn\u011b pak 141.764 K\u010d) \u010c\u00e1stka nad tento limit podl\u00e9h\u00e1 ji\u017e zdan\u011bn\u00ed sazbou 23 %. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161e uveden\u00e9 legislativn\u00ed zm\u011bny p\u0159inesou nav\u00fd\u0161en\u00ed \u010dist\u00e9ho p\u0159\u00edjmu fyzick\u00fdch osob a p\u0159edstavuj\u00ed tud\u00ed\u017e ur\u010ditou formu podpory v aktu\u00e1ln\u00ed finan\u010dn\u011b n\u00e1ro\u010dn\u00e9 dob\u011b. N\u00ed\u017ee uv\u00e1d\u00edme p\u0159\u00edklady v\u00fdpo\u010dtu mzdy dle postupu platn\u00e9ho pro rok 2020 a 2021 pro porovn\u00e1n\u00ed dopadu uveden\u00fdch zm\u011bn:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"909\" height=\"286\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-189.jpeg\" alt=\"\" class=\"wp-image-1008\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-189.jpeg 909w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-189-300x94.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-189-768x242.jpeg 768w\" sizes=\"(max-width: 909px) 100vw, 909px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stravenkov\u00fd pau\u0161\u00e1l<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd bal\u00ed\u010dek d\u00e1le p\u0159in\u00e1\u0161\u00ed novou alternativu podpory stravov\u00e1n\u00ed zam\u011bstnanc\u016f. Jedn\u00e1 se o tzv. stravenkov\u00fd pau\u0161\u00e1l, tedy pen\u011b\u017en\u00ed p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed. C\u00edlem tohoto opat\u0159en\u00ed je zjednodu\u0161en\u00ed administrativy a omezen\u00ed vedlej\u0161\u00edch poplatk\u016f souvisej\u00edc\u00edch s u\u017e\u00edv\u00e1n\u00edm stravenek. Stravenkov\u00fd pau\u0161\u00e1l je u zam\u011bstnance osvobozen\u00fd od dan\u011b za jednu sm\u011bnu do v\u00fd\u0161e 70 % stravn\u00e9ho, kter\u00e9 n\u00e1le\u017e\u00ed p\u0159i slu\u017eebn\u00ed cest\u011b trvaj\u00edc\u00ed 5-12 hodin v tzv. st\u00e1tn\u00ed sf\u00e9\u0159e. Pro rok 2021 se jedn\u00e1 o \u010d\u00e1stku 108 K\u010d, 70 % z n\u00ed tedy \u010din\u00ed 75,60 K\u010d K\u010d. Mus\u00ed b\u00fdt v\u0161ak vypl\u00e1cen pouze za sm\u011bny, ve kter\u00fdch zam\u011bstnanec odpracoval alespo\u0148 3 hodiny. Nelze jej tak\u00e9 uplatnit ani za dny, za kter\u00e9 zam\u011bstnanci vznikl n\u00e1rok na stravn\u00e9. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stravenkov\u00fd pau\u0161\u00e1l by m\u011bl b\u00fdt v\u017edy poskytov\u00e1n nad r\u00e1mec sjednan\u00e9 odm\u011bny za pr\u00e1ci, jeliko\u017e se jedn\u00e1 o nen\u00e1rokov\u00fd benefit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Novela z\u00e1kon\u00edku pr\u00e1ce<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V l\u00e9t\u011b roku 2020 vstoupila v platnost novela z\u00e1kon\u00edku pr\u00e1ce p\u0159in\u00e1\u0161ej\u00edc\u00ed celou \u0159adu legislativn\u00edch zm\u011bn. N\u011bkter\u00e9 nabyly \u00fa\u010dinnosti ji\u017e v minul\u00e9m roce, n\u00ed\u017ee uveden\u00e9 jsou v\u0161ak \u00fa\u010dinn\u00e9 teprve od roku 2021:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dovolen\u00e1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S \u00fa\u010dinnost\u00ed od 1.1.2021 plat\u00ed nov\u00e1 pr\u00e1vn\u00ed \u00faprava, kter\u00e1 zcela m\u011bn\u00ed dosavadn\u00ed pojet\u00ed dovolen\u00e9. Jej\u00edm hlavn\u00edm p\u0159\u00ednosem je spravedliv\u011bj\u0161\u00ed posuzov\u00e1n\u00ed n\u00e1roku na dovolenou u zkr\u00e1cen\u00fdch \u00favazk\u016f a zam\u011bstnanc\u016f s nerovnom\u011brn\u00fdm rozvr\u017een\u00edm pracovn\u00ed doby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hlavn\u00ed zm\u011bna spo\u010d\u00edv\u00e1 v tom, \u017ee n\u00e1rok na dovolenou bude nov\u011b vykazov\u00e1n v hodin\u00e1ch na m\u00edsto dnech, jak tomu bylo doposud. Tak\u00e9 pro vznik n\u00e1roku na dovolenou je nov\u011b rozhoduj\u00edc\u00ed po\u010det odpracovan\u00fdch hodin (zda byl odpracov\u00e1n t\u00fddenn\u00ed fond) a nikoliv dn\u016f. Z\u00e1kladn\u00ed v\u00fdm\u011bra dovolen\u00e9 z\u016fst\u00e1v\u00e1 \u010dty\u0159t\u00fddenn\u00ed. Z\u00e1kon umo\u017e\u0148uje t\u0159i r\u016fzn\u00e9 metody v\u00fdpo\u010dtu, kter\u00e9 se mohou v d\u016fsledku zaokrouhlov\u00e1n\u00ed v ojedin\u011bl\u00fdch p\u0159\u00edpadech o 1 hod li\u0161it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanci, kter\u00fd vykon\u00e1val pro zam\u011bstnavatele v r\u00e1mci kalend\u00e1\u0159n\u00edho roku pr\u00e1ci po dobu 52 t\u00fddn\u016f, vznik\u00e1 dovolen\u00e1 za kalend\u00e1\u0159n\u00ed rok. Pokud zam\u011bstnanci pr\u00e1vo na dovolenou za kalend\u00e1\u0159n\u00ed rok nevznikne, m\u00e1 n\u00e1rok na jej\u00ed pom\u011brnou \u010d\u00e1st, za p\u0159edpokladu, \u017ee odpracoval alespo\u0148 \u010dty\u0159i t\u00fddny v roce. Pom\u011brn\u00e1 \u010d\u00e1st bude po\u010d\u00edt\u00e1na jako 1\/52 stanoven\u00e9 t\u00fddenn\u00ed pracovn\u00ed doby, vyn\u00e1sobena ro\u010dn\u00ed v\u00fdm\u011brou dovolen\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P\u0159\u00edklad v\u00fdpo\u010dtu dovolen\u00e9 zam\u011bstnance, kter\u00fd neodpracoval cel\u00fd rok:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanec s t\u00fddenn\u00ed pracovn\u00ed dobou 40 hodin a n\u00e1rokem na 5 t\u00fddn\u016f dovolen\u00e9 nastoupil do zam\u011bstn\u00e1n\u00ed 1. z\u00e1\u0159\u00ed a do konce roku odpracoval 17 t\u00fddn\u016f + 3 dny. Vzniklo mu tedy pr\u00e1vo na 17\/52 jeho dovolen\u00e9. Ke 3 sm\u011bn\u00e1m nav\u00edc se nep\u0159ihl\u00ed\u017e\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro v\u00fdpo\u010det n\u00e1roku mus\u00edm nejprve zjistit jak\u00e1 je pom\u011brn\u00e1 \u010d\u00e1st dovolen\u00e9 za jeden t\u00fdden:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>40 (tj. t\u00fddenn\u00ed \u00favazek zam\u011bstnance) \/ 52 (tj. po\u010det t\u00fddn\u016f v roce) = 0,769<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na dovolenou tedy \u010din\u00ed:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>17 (tj. po\u010det odpracovan\u00fdch t\u00fddn\u016f) * 0,769 (tj. pom\u011brn\u00e1 \u010d\u00e1st dovolen\u00e9) * 5 (ro\u010dn\u00ed n\u00e1rok dovolen\u00e9 v t\u00fddnech) = 66 hodin<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b tak\u00e9 doch\u00e1z\u00ed k \u00faprav\u011b podm\u00ednek kr\u00e1cen\u00ed dovolen\u00e9, kdy kr\u00e1cen\u00ed bude mo\u017en\u00e9 pouze v p\u0159\u00edpad\u011b neomluven\u00e9 absence, a to pouze v rozsahu neomluven\u00fdch zame\u0161kan\u00fdch hodin. Kr\u00e1cen\u00ed dovolen\u00e9 za dlouhodobou (omluvenou) absenci v nov\u00e9 pr\u00e1vn\u00ed \u00faprav\u011b sice nenajdete, nov\u011b jsou ale nam\u00edsto toho pro \u00fa\u010dely posouzen\u00ed n\u00e1roku na dovolenou n\u011bkter\u00e9 typy absenc\u00ed pova\u017eov\u00e1ny za \u201eodpracovan\u00e9\u201c pouze do v\u00fd\u0161e 20n\u00e1sobku t\u00fddenn\u00ed pracovn\u00ed doby v kalend\u00e1\u0159n\u00edm roce, pokud zam\u011bstnanec v dan\u00e9m roce odpracoval alespo\u0148 12n\u00e1sobek sjednan\u00e9 t\u00fddenn\u00ed pracovn\u00ed doby. Jedn\u00e1 se o do\u010dasnou pracovn\u00ed neschopnost, karant\u00e9nu, rodi\u010dovskou dovolenou nebo n\u011bkter\u00e9 osobn\u00ed p\u0159ek\u00e1\u017eky. Pokud je absence zam\u011bstnance v dan\u00e9m kalend\u00e1\u0159n\u00edm roce del\u0161\u00ed, n\u00e1rok na dovolenou mu za tuto absenci nad limit ji\u017e nevznik\u00e1. V kone\u010dn\u00e9 f\u00e1zi bude v\u00fdsledn\u00fd z\u016fstatek dovolen\u00e9 v p\u0159\u00edpad\u011b dlouhodob\u00fdch absenc\u00ed srovnateln\u00fd jako v p\u0159edchoz\u00edch letech. M\u011bn\u00ed se tedy p\u0159edev\u0161\u00edm zp\u016fsob v\u00fdpo\u010dtu. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P\u0159\u00edklad na v\u00fdpo\u010det n\u00e1roku s absencemi:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanec pracoval v 1. pololet\u00ed (26 t\u00fddn\u016f) po celou stanovenou t\u00fddenn\u00ed pracovn\u00ed dobu a ve 2. pololet\u00ed (26 t\u00fddn\u016f) byl v pracovn\u00ed neschopnosti. Pracuje 40 hodin t\u00fddn\u011b, m\u00e1 n\u00e1rok na 5 t\u00fddn\u016f dovolen\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za 1. pololet\u00ed mu vznik\u00e1 n\u00e1rok za 26 t\u00fddn\u016f za 2. pololet\u00ed pouze za 20 t\u00fddn\u016f (pracovn\u00ed neschopnost je uzn\u00e1na jako odpracovan\u00e1 pouze do 20n\u00e1sobku t\u00fddenn\u00ed pracovn\u00ed doby. Vznik\u00e1 mu tedy pr\u00e1vo na 46\/52 jeho dovolen\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro v\u00fdpo\u010det n\u00e1roku mus\u00edm nejprve zjistit jak\u00e1 je pom\u011brn\u00e1 \u010d\u00e1st dovolen\u00e9 za jeden t\u00fdden:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>40 (tj. t\u00fddenn\u00ed \u00favazek zam\u011bstnance) \/ 52 (tj. po\u010det t\u00fddn\u016f v roce) = 0,769<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na dovolenou tedy \u010din\u00ed:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>46 (tj. po\u010det odpracovan\u00fdch t\u00fddn\u016f) * 0,769 (tj. pom\u011brn\u00e1 \u010d\u00e1st dovolen\u00e9) * 5 (ro\u010dn\u00ed n\u00e1rok dovolen\u00e9 v t\u00fddnech) = 177 hodin<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Sd\u00edlen\u00e9 pracovn\u00ed m\u00edsto<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00edlem jeho zaveden\u00ed je vytvo\u0159en\u00ed flexibiln\u011bj\u0161\u00edch podm\u00ednek pro ty zam\u011bstnance, kte\u0159\u00ed nem\u016f\u017eou pracovat na pln\u00fd \u00favazek. O jednu pracovn\u00ed pozici se budou moci nov\u011b d\u011blit dva nebo i v\u00edce zam\u011bstnanc\u016f s krat\u0161\u00ed pracovn\u00ed dobou, ale stejnou pracovn\u00ed n\u00e1pln\u00ed. Tito zam\u011bstnanci si m\u016f\u017eou sami rozvrhnout pracovn\u00ed dobu dle jejich \u010dasov\u00fdch mo\u017enost\u00ed tak, aby naplnili pr\u016fm\u011brnou t\u00fddenn\u00ed pracovn\u00ed dobu v r\u00e1mci \u010dty\u0159t\u00fddenn\u00edho vyrovn\u00e1vac\u00edho obdob\u00ed. Podm\u00ednkou pro zaveden\u00ed tohoto institutu je uzav\u0159en\u00ed individu\u00e1ln\u00ed dohody mezi zam\u011bstnavatelem a jednotliv\u00fdmi zam\u011bstnanci. Tato dohoda m\u016f\u017ee b\u00fdt zakomponov\u00e1na i do zn\u011bn\u00ed pracovn\u00ed smlouvy. Sd\u00edlen\u00e9 pracovn\u00ed m\u00edsto je mo\u017en\u00e9 rozv\u00e1zat p\u00edsemnou dohodou, nebo v\u00fdpov\u011bd\u00ed z dohody i bez uveden\u00ed d\u016fvodu s patn\u00e1ctidenn\u00ed v\u00fdpov\u011bdn\u00ed dobou. T\u00edm ale nezanik\u00e1 pracovn\u00ed pom\u011br. Zam\u011bstnanec tedy nad\u00e1le z\u016fst\u00e1v\u00e1 v pracovn\u00ed pom\u011bru.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rekapitulace opat\u0159en\u00ed souvisej\u00edc\u00edch s n\u00e1kazou COVID-19 s dopadem do mzdov\u00e9 oblasti<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Legislativn\u00edm opat\u0159en\u00edm, jejich\u017e c\u00edlem bylo zm\u00edrnit dopady na zam\u011bstnavatele v souvislosti se \u0161\u00ed\u0159en\u00edm n\u00e1kazy COVID-19, jsme se ji\u017e d\u0159\u00edve detailn\u011b zab\u00fdvali v samostatn\u00fdch \u010dl\u00e1nc\u00edch. Nyn\u00ed bychom r\u00e1di zrekapitulovali, kter\u00e1 opat\u0159en\u00ed nad\u00e1le z\u016fst\u00e1vaj\u00ed v platnosti, a doplnili jejich p\u0159\u00edpadn\u00e9 zm\u011bny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Programy Antivirus<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nad\u00e1le z\u016fst\u00e1v\u00e1 v platnosti kompenza\u010dn\u00ed program Antivirus, ve kter\u00e9m m\u016f\u017ee zam\u011bstnanec \u017e\u00e1dat o p\u0159\u00edsp\u011bvky na n\u00e1hradu mzdy v n\u00e1sleduj\u00edc\u00edch re\u017eimech:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Re\u017eim A:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Karant\u00e9na prvn\u00edch 14 kalend\u00e1\u0159n\u00edch dn\u016f, kdy zam\u011bstnavatel zam\u011bstnanci hrad\u00ed 60 % pr\u016fm\u011brn\u00e9ho redukovan\u00e9ho v\u00fdd\u011blku;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Od 1.10.2020 plat\u00ed nov\u011b program&nbsp;<strong>Antivirus Plus<\/strong>, kter\u00fd v r\u00e1mci re\u017eimu A podporuje v\u00fdlu\u010dn\u011b ty zam\u011bstnavatele, jestli\u017ee p\u0159ek\u00e1\u017eka v pr\u00e1ci vznikla z d\u016fvodu nucen\u00e9ho uzav\u0159en\u00ed provozu (restaurace, prodejny). V tomto p\u0159\u00edpad\u011b bude zam\u011bstnavatel\u016fm kompenzov\u00e1n p\u0159\u00edsp\u011bvek 100 % vyplacen\u00e9 n\u00e1hrady mzdy a odvod\u016f, maxim\u00e1ln\u011b ve v\u00fd\u0161i 50.000 K\u010d za zam\u011bstnance m\u011bs\u00ed\u010dn\u011b. Podrobn\u011bji jsme se tomuto re\u017eimu v\u011bnovali ji\u017e v samostatn\u00e9m \u010dl\u00e1nku https:\/\/www.e-cons.eu\/post\/program-antivirus-a-plus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Re\u017eim B:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; P\u0159ek\u00e1\u017eky na stran\u011b zam\u011bstnavatele z d\u016fvodu na\u0159\u00edzen\u00ed karant\u00e9ny \u010di p\u00e9\u010de o d\u00edt\u011b v\u00fdznamn\u00e9 \u010d\u00e1sti zam\u011bstnanc\u016f (zam\u011bstnanec pob\u00edr\u00e1 n\u00e1hradu 100 % z pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; P\u0159ek\u00e1\u017eky na stran\u011b zam\u011bstnavatele z d\u016fvodu omezen\u00ed dostupnosti vstup\u016f nezbytn\u00fdch k \u010dinnosti (zam\u011bstnanec pob\u00edr\u00e1 n\u00e1hradu 80 % z pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; P\u0159ek\u00e1\u017eky na stran\u011b zam\u011bstnavatele z d\u016fvodu omezen\u00ed popt\u00e1vky po slu\u017eb\u00e1ch, v\u00fdrobc\u00edch a jin\u00fdch produktech firmy (zam\u011bstnanec pob\u00edr\u00e1 n\u00e1hradu 60 % z pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1hrada kompenzac\u00ed se nevztahuje na zam\u011bstnance ve v\u00fdpov\u011bdn\u00ed lh\u016ft\u011b. Podm\u00ednkami pro z\u00edsk\u00e1n\u00ed p\u0159\u00edsp\u011bvk\u016f jsou dodr\u017eov\u00e1n\u00ed z\u00e1kon\u00edku pr\u00e1ce a v\u00fdplata mzdy a odvod\u016f za dan\u00fd m\u011bs\u00edc. Pro uplatn\u011bn\u00ed n\u00e1hrad je t\u0159eba, aby byla spole\u010dnost do programu zaregistrov\u00e1na a n\u00e1sledn\u011b zas\u00edlala na \u00fa\u0159ad pr\u00e1ce m\u011bs\u00ed\u010dn\u00ed vy\u00fa\u010dtov\u00e1n\u00ed za ty m\u011bs\u00edce, za kter\u00e9 chce kompenzace u st\u00e1tu uplatnit. Toto vy\u00fa\u010dtov\u00e1n\u00ed je tvo\u0159eno \u010destn\u00fdm prohl\u00e1\u0161en\u00edm ve form\u011b .pdf a souborem ve form\u00e1tu .xlsx, obsahuj\u00edc\u00edm konkr\u00e9tn\u00ed data zam\u011bstnanc\u016f a \u010d\u00e1stky vyplacen\u00e9 n\u00e1hrady mzdy, v\u010detn\u011b odvod\u016f zam\u011bstnavatele, p\u0159i\u010dem\u017e se pod\u00e1v\u00e1 za ka\u017ed\u00fd re\u017eim samostatn\u011b. Vy\u00fa\u010dtov\u00e1n\u00ed mus\u00ed b\u00fdt odesl\u00e1no na \u00fa\u0159ad pr\u00e1ce elektronicky, a to v\u017edy do konce n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce po obdob\u00ed, kter\u00e9ho se t\u00fdk\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O\u0161et\u0159ovn\u00e9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nad\u00e1le plat\u00ed tzv. \u201ekrizov\u00e9 o\u0161et\u0159ovn\u00e9\u201c zaveden\u00e9 po uzav\u0159en\u00ed \u0161kol v \u0159\u00edjnu 2020. N\u00e1rok na n\u011bj vznik\u00e1 zam\u011bstnanc\u016fm pe\u010duj\u00edc\u00edm o d\u011bti mlad\u0161\u00ed 10 let, nav\u0161t\u011bvuj\u00edc\u00ed \u0161kolsk\u00e9 za\u0159\u00edzen\u00ed, kter\u00e9 je z d\u016fvodu vl\u00e1dn\u00edch opat\u0159en\u00ed uzav\u0159eno, pop\u0159. o d\u011bti, je\u017e se nemohou v\u00fduky z\u00fa\u010dastnit z d\u016fvodu na\u0159\u00edzen\u00ed karant\u00e9ny v rodin\u011b. O\u0161et\u0159ovn\u00e9 t\u00e9\u017e n\u00e1le\u017e\u00ed za p\u00e9\u010di o star\u0161\u00ed d\u011bti, z\u00e1visl\u00e9 na p\u00e9\u010di jin\u00e9 osoby nebo vyu\u017e\u00edvaj\u00edc\u00ed slu\u017eby denn\u00edch \u010di t\u00fddenn\u00edch stacion\u00e1\u0159\u016f a obdobn\u00fdch za\u0159\u00edzen\u00ed. N\u00e1rok na o\u0161et\u0159ovn\u00e9 maj\u00ed t\u00e9\u017e osoby pracuj\u00edc\u00ed na DPP\/DP\u010c, pokud je z jejich p\u0159\u00edjmu odv\u00e1d\u011bno soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Krizov\u00e9 o\u0161et\u0159ovn\u00e9 je vypl\u00e1ceno ve v\u00fd\u0161i 70 % z denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, minim\u00e1ln\u011b v\u0161ak v \u010d\u00e1stce 400 K\u010d na den.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanci \u017e\u00e1daj\u00ed o o\u0161et\u0159ovn\u00e9 vypln\u011bn\u00edm formul\u00e1\u0159e dostupn\u00e9ho na webov\u00fdch str\u00e1nk\u00e1ch \u010cSSZ (https:\/\/eportal.cssz.cz\/web\/portal\/tiskopisy-zoppd-m), kde jim je v r\u00e1mci vypl\u0148ov\u00e1n\u00ed vygenerov\u00e1no tak\u00e9 \u010d\u00edslo \u017d\u00e1dosti o o\u0161et\u0159ovn\u00e9, pod n\u00edm\u017e bude d\u00e1vka evidov\u00e1na. Formul\u00e1\u0159 n\u00e1sledn\u011b zam\u011bstnanec vytiskne, podep\u00ed\u0161e a odevzd\u00e1 sv\u00e9mu zam\u011bstnavateli, kter\u00fd jej ode\u0161le na \u010cSSZ. Nen\u00ed tedy ji\u017e t\u0159eba zaji\u0161\u0165ovat potvrzen\u00ed ze \u0161kolsk\u00e9ho za\u0159\u00edzen\u00ed o jeho uzav\u0159en\u00ed. Ve formul\u00e1\u0159i zam\u011bstnanec tak\u00e9 vyzna\u010d\u00ed dny, kdy o d\u00edt\u011b pe\u010doval. V r\u00e1mci \u017e\u00e1dosti o o\u0161et\u0159ovn\u00e9 je mo\u017en\u00e9 vyzna\u010dit jako dny p\u00e9\u010de tak\u00e9 v\u00edkendy a st\u00e1tn\u00ed sv\u00e1tky, n\u00e1rok v\u0161ak nelze uplatnit na dny \u0161koln\u00edch pr\u00e1zdnin. Formul\u00e1\u0159 je t\u0159eba vypl\u0148ovat na ka\u017ed\u00fd m\u011bs\u00edc samostatn\u011b.<\/p>","protected":false},"excerpt":{"rendered":"<p>Minim\u00e1ln\u00ed mzda, maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad S \u00fa\u010dinnost\u00ed k 1.1.2021 doch\u00e1z\u00ed k nav\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy ze 14.600 K\u010d na 15.200 K\u010d. Hodinov\u00e1 sazba minim\u00e1ln\u00ed v\u00fd\u0161e mzdy se zvy\u0161uje z 87,30 K\u010d na 90,50 K\u010d. Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed, a tedy i limit pro vy\u0161\u0161\u00ed da\u0148ovou sazbu v roce 2021 \u010din\u00ed 1.701.168 K\u010d. M\u011bs\u00ed\u010dn\u00ed limit pro [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aktu\u00e1ln\u011b schv\u00e1len\u00e9 legislativn\u00ed zm\u011bny s dopadem na zpracov\u00e1n\u00ed mezd od roku 2021 | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aktu\u00e1ln\u011b schv\u00e1len\u00e9 legislativn\u00ed zm\u011bny s dopadem na zpracov\u00e1n\u00ed mezd od roku 2021 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Minim\u00e1ln\u00ed mzda, maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad S \u00fa\u010dinnost\u00ed k 1.1.2021 doch\u00e1z\u00ed k nav\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy ze 14.600 K\u010d na 15.200 K\u010d. Hodinov\u00e1 sazba minim\u00e1ln\u00ed v\u00fd\u0161e mzdy se zvy\u0161uje z 87,30 K\u010d na 90,50 K\u010d. Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed, a tedy i limit pro vy\u0161\u0161\u00ed da\u0148ovou sazbu v roce 2021 \u010din\u00ed 1.701.168 K\u010d. 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