{"id":1920,"date":"2024-12-05T14:53:04","date_gmt":"2024-12-05T13:53:04","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1920"},"modified":"2024-12-06T15:07:37","modified_gmt":"2024-12-06T14:07:37","slug":"zmeny-dpp-2024-2025","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/zmeny-dpp-2024-2025","title":{"rendered":"Zm\u011bny DPP: evidence brig\u00e1dn\u00edk\u016f a nov\u00e9 limity pro odvody"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/06\/zmeny_DPP-1024x574.jpg\" alt=\"Zm\u011bny brig\u00e1d na DPP od \u010dervence 2024 a od ledna 2025\" class=\"wp-image-1921\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/06\/zmeny_DPP-1024x574.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/06\/zmeny_DPP-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/06\/zmeny_DPP-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/06\/zmeny_DPP.jpg 1157w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 7. 2024 za\u010dala platit prvn\u00ed \u010d\u00e1st zm\u011bn dohod o\u00a0proveden\u00ed pr\u00e1ce (DPP). Dal\u0161\u00ed \u00fapravy <strong>od 1. 1. 2025<\/strong> oproti p\u016fvodn\u00edm pl\u00e1n\u016fm vstoup\u00ed v\u00a0platnost<strong> jen \u010d\u00e1ste\u010dn\u011b<\/strong>. Zjist\u011bte, jak novela DPP nakonec dopadla.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Od 1. 7. 2024 \u2013 evidence dohod<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od \u010dervence 2024 maj\u00ed zam\u011bstnavatel\u00e9 povinnost:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>oznamovat <strong>data n\u00e1stupu a\u00a0v\u00fdstupu <\/strong>ze zam\u011bstn\u00e1n\u00ed u\u00a0v\u0161ech dohod, a\u00a0to v\u010detn\u011b zam\u011bstnanc\u016f, kte\u0159\u00ed nep\u0159es\u00e1hnou rozhodn\u00fd p\u0159\u00edjem pro \u00fa\u010dast na poji\u0161t\u011bn\u00ed;\u00a0<\/li>\n\n\n\n<li>zas\u00edlat <strong>m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed<\/strong> s\u00a0informac\u00ed o\u00a0<strong>vym\u011b\u0159ovac\u00edch z\u00e1kladech<\/strong> zam\u011bstnanc\u016f na DPP, a\u00a0to i\u00a0kdy\u017e nep\u0159es\u00e1hnou rozhodn\u00fd p\u0159\u00edjem pro odvod pojistn\u00e9ho.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ozn\u00e1men\u00ed o\u00a0n\u00e1stupu se t\u00fdk\u00e1 i\u00a0dohod uzav\u0159en\u00fdch <strong>p\u0159ed 1. 7. 2024<\/strong>, kter\u00e9 jsou<strong> st\u00e1le aktivn\u00ed<\/strong> \u2013 zam\u011bstnavatel\u00e9 je museli tzv. donahl\u00e1sit s\u00a0d\u0159\u00edv\u011bj\u0161\u00edm datem n\u00e1stupu.<\/p>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n            <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p>Registr dohod spravuje \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ) a&nbsp;zam\u011bstnavatel\u00e9 do n\u011bj <strong>mohou nahl\u00ed\u017eet<\/strong>.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Od 1. 1. 2025 \u2013 nov\u00e9 limity pro odvody<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">K ji\u017e platn\u00e9mu hl\u00e1\u0161en\u00ed p\u0159\u00edjm\u016f z\u00a0dohod na \u010cSSZ m\u011bl p\u0159ib\u00fdt tzv. re\u017eim ozn\u00e1men\u00e9 dohody s\u00a0c\u00edlem zabr\u00e1nit zam\u011bstnanc\u016fm m\u00edt a\u017e neomezen\u00fd po\u010det dohod, na kter\u00e9 se nevztahuj\u00ed povinn\u00e9 odvody. Nicm\u00e9n\u011b data z\u00a0hl\u00e1\u0161en\u00ed p\u0159\u00edjm\u016f uk\u00e1zala, \u017ee tento re\u017eim je <strong>zcela zbyte\u010dn\u00fd<\/strong>, proto\u017ee k\u00a0\u017e\u00e1dn\u00e9mu velk\u00e9mu zneu\u017e\u00edv\u00e1n\u00ed <strong>nedoch\u00e1z\u00ed<\/strong>. Proto byl zru\u0161en d\u0159\u00edve, ne\u017e v\u016fbec za\u010dal platit.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V platnosti tak z\u016fst\u00e1v\u00e1 <strong>ka\u017edom\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed p\u0159\u00edjm\u016f z\u00a0dohod<\/strong>. Dal\u0161\u00ed zm\u011bny nast\u00e1vaj\u00ed pouze v\u00a0<strong>limitu pro odvody <\/strong>soci\u00e1ln\u00edho a\u00a0zdravotn\u00edho poji\u0161t\u011bn\u00ed a\u00a0z\u00e1lohov\u00e9\/sr\u00e1\u017ekov\u00e9 dan\u011b:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nov\u011b se limit pro odvody ka\u017ed\u00fd rok stanov\u00ed <strong>podle pr\u016fm\u011brn\u00e9 mzdy<\/strong> \u2013 po zaokrouhlen\u00ed p\u016fjde o\u00a025\u00a0% pr\u016fm\u011brn\u00e9 mzdy, tzn. <strong>11 500\u00a0K\u010d v\u00a0roce 2025<\/strong>.\u00a0<\/li>\n\n\n\n<li>Kdy\u017e dohod\u00e1\u0159 dos\u00e1hne limitu, bude mu z\u00a0odm\u011bny <strong>odvedeno <\/strong>soci\u00e1ln\u00ed a\u00a0zdravotn\u00ed poji\u0161t\u011bn\u00ed. Aby <strong>neodv\u00e1d\u011bl<\/strong>, nesm\u00ed odm\u011bna p\u0159es\u00e1hnout 11 499 K\u010d. Dosud platilo, \u017ee pojistn\u00e9 nehrad\u00ed p\u0159i p\u0159\u00edjmu do 10 000 K\u010d, a\u00a0p\u0159i vy\u0161\u0161\u00edm u\u017e ano.\u00a0<\/li>\n\n\n\n<li>Stejn\u00fd princip se bude vztahovat na da\u0148 z\u00a0p\u0159\u00edjmu \u2013 pokud dohod\u00e1\u0159 nepodep\u00ed\u0161e prohl\u00e1\u0161en\u00ed poplatn\u00edka, tak se mu ji\u017e od p\u0159\u00edjmu 11 500 K\u010d bude strh\u00e1vat <strong>z\u00e1lohov\u00e1 da\u0148<\/strong>. Sr\u00e1\u017ekov\u00e1 da\u0148 bude odvedena pouze do \u010d\u00e1stky 11 499 K\u010d.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Automatizujte zpracov\u00e1n\u00ed mezd a u\u0161et\u0159ete<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chaotick\u00e9 zm\u011bny z\u00e1kon\u016f jako jednotlivci neovlivn\u00edme, ale ovlivnit m\u016f\u017eete sv\u00e9 HR, person\u00e1ln\u00ed a \u00fa\u010detn\u00ed procesy. <strong>D\u00edky <\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/mzdy-a-personalistika\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>automatizaci zpracov\u00e1n\u00ed mezd<\/strong><\/a><strong> nap\u0159\u00edklad sn\u00ed\u017e\u00edte n\u00e1klady a\u017e o 30 %! <\/strong>Chytr\u00e9 n\u00e1stroje v\u00e1m u\u0161et\u0159\u00ed spoustu \u010dasu.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u0161t\u011b zpracov\u00e1v\u00e1te mzdy ru\u010dn\u011b? <strong>Obra\u0165te se na n\u00e1s<\/strong> \u2013 r\u00e1di v\u00e1m pom\u016f\u017eeme s\u00a0p\u0159eveden\u00edm mzdov\u00e9 agendy do onlinu i\u00a0samotn\u00fdm \u00fa\u010dtov\u00e1n\u00edm.<\/p>","protected":false},"excerpt":{"rendered":"<p>Od 1. 7. 2024 za\u010dala platit prvn\u00ed \u010d\u00e1st zm\u011bn dohod o\u00a0proveden\u00ed pr\u00e1ce (DPP). Dal\u0161\u00ed \u00fapravy od 1. 1. 2025 oproti p\u016fvodn\u00edm pl\u00e1n\u016fm vstoup\u00ed v\u00a0platnost jen \u010d\u00e1ste\u010dn\u011b. Zjist\u011bte, jak novela DPP nakonec dopadla.\u00a0 Od 1. 7. 2024 \u2013 evidence dohod&nbsp; Od \u010dervence 2024 maj\u00ed zam\u011bstnavatel\u00e9 povinnost:\u00a0 Ozn\u00e1men\u00ed o\u00a0n\u00e1stupu se t\u00fdk\u00e1 i\u00a0dohod uzav\u0159en\u00fdch p\u0159ed 1. 7. 2024, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-1920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-mzdy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zm\u011bny brig\u00e1d na dohodu: registr DPP a limity od roku 2025<\/title>\n<meta name=\"description\" content=\"Bl\u00ed\u017e\u00ed se dal\u0161\u00ed \u00fapravy pravidel dohod o proveden\u00ed pr\u00e1ce (DPP). 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