{"id":2869,"date":"2026-01-19T10:18:58","date_gmt":"2026-01-19T09:18:58","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=2869"},"modified":"2026-01-19T10:21:50","modified_gmt":"2026-01-19T09:21:50","slug":"prohlaseni-poplatnika","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/prohlaseni-poplatnika","title":{"rendered":"Prohl\u00e1\u0161en\u00ed poplatn\u00edka: n\u00e1vod, jak vyplnit \u201er\u016f\u017eov\u00fd pap\u00edr\u201c v roce 2026 (+ v\u00fd\u0161e da\u0148ov\u00fdch slev)"},"content":{"rendered":"<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"791\" height=\"432\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Snimek-obrazovky-2025-01-07-124334.png\" alt=\"\" class=\"wp-image-2870\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Snimek-obrazovky-2025-01-07-124334.png 791w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Snimek-obrazovky-2025-01-07-124334-300x164.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/Snimek-obrazovky-2025-01-07-124334-768x419.png 768w\" sizes=\"(max-width: 791px) 100vw, 791px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pot\u0159ebujete m\u00edt jistotu, \u017ee va\u0161i zam\u011bstnanci spr\u00e1vn\u011b vypl\u0148uj\u00ed prohl\u00e1\u0161en\u00ed poplatn\u00edka? Tento n\u00e1vod v\u00e1m <strong>usnadn\u00ed kontrolu a&nbsp;pom\u016f\u017ee p\u0159edej\u00edt \u010dast\u00fdm chyb\u00e1m<\/strong> p\u0159i uplat\u0148ov\u00e1n\u00ed da\u0148ov\u00fdch slev.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kdo a&nbsp;kdy vypl\u0148uje prohl\u00e1\u0161en\u00ed poplatn\u00edka?&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prohl\u00e1\u0161en\u00ed poplatn\u00edka zam\u011bstnanci umo\u017en\u00ed&nbsp;skrze sv\u00e9ho zam\u011bstnavatele ka\u017ed\u00fd m\u011bs\u00edc<strong>&nbsp;uplat\u0148ovat slevy<\/strong> na dani z&nbsp;p\u0159\u00edjmu, na kter\u00e9 m\u00e1 n\u00e1rok.&nbsp;M\u00e1 mo\u017enost ho podepsat <strong>p\u0159i n\u00e1stupu do zam\u011bstn\u00e1n\u00ed<\/strong> a&nbsp;pak <strong>ka\u017ed\u00fd dal\u0161\u00ed kalend\u00e1\u0159n\u00ed rok<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanec m\u016f\u017ee v&nbsp;jednom m\u011bs\u00edci podepsat prohl\u00e1\u0161en\u00ed <strong>jen u&nbsp;jednoho zam\u011bstnavatele<\/strong>. Pokud m\u00e1 tedy v\u00edce soub\u011b\u017en\u00fdch zam\u011bstn\u00e1n\u00ed, mus\u00ed si z&nbsp;nich vybrat pouze jedno, kde prohl\u00e1\u0161en\u00ed podep\u00ed\u0161e.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aby byly slevy uplat\u0148ov\u00e1ny po cel\u00fd rok, mus\u00ed zam\u011bstnanec ka\u017edoro\u010dn\u011b podepsat prohl\u00e1\u0161en\u00ed <strong>do 16.\u00a02.<\/strong> <strong>2026<\/strong> P\u0159i zm\u011bn\u011b zam\u011bstnavatele je t\u0159eba ho podepsat <strong>do 30 dn\u00ed od n\u00e1stupu<\/strong> do nov\u00e9 pr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prohl\u00e1\u0161en\u00ed poplatn\u00edka mohou podepsat <strong>v\u0161echny osoby v\u202fpracovn\u011bpr\u00e1vn\u00edm vztahu<\/strong>. Tedy jak zam\u011bstnanci, tak <a href=\"https:\/\/www.e-cons.eu\/sk\/post\/zmeny-dpp-2024-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">dohod\u00e1\u0159i<\/a>, studenti i&nbsp;d\u016fchodci.<\/p>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n        Prohl\u00e1\u0161en\u00ed poplatn\u00edka ke sta\u017een\u00ed    <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p>V roce 2026 pou\u017eijete <strong>stejn\u00fd <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5457_27.pdf\">formul\u00e1\u0159 prohl\u00e1\u0161en\u00ed<\/a><\/strong> jako pro rok 2025 (vzor \u010d. 27), nic se v&nbsp;n\u011bm nezm\u011bnilo.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">Jak vyplnit prohl\u00e1\u0161en\u00ed?&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Poj\u010fme se krok za krokem pod\u00edvat na jednotliv\u00e9 \u010d\u00e1sti formul\u00e1\u0159e.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1\/ \u00dadaje o zam\u011bstnavateli a zam\u011bstnanci<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Na za\u010d\u00e1tku formul\u00e1\u0159e vypln\u00edme<strong> rok zda\u0148ovac\u00edho obdob\u00ed<\/strong> a&nbsp;z\u00e1kladn\u00ed <strong>\u00fadaje <\/strong>o&nbsp;zam\u011bstnavateli i&nbsp;zam\u011bstnanci. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud je zam\u011bstnanec da\u0148ov\u00fdm <strong>nerezidentem \u010cR<\/strong>, vypln\u00ed je\u0161t\u011b dal\u0161\u00ed \u00fadaje jako datum narozen\u00ed, informace o&nbsp;pr\u016fkazu toto\u017enosti a&nbsp;st\u00e1tu sv\u00e9 da\u0148ov\u00e9 rezidence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2\/ Slevy podle \u00a7 35ba<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Zde uvedeme, jak\u00e9 <strong>slevy <\/strong>chceme uplatnit a&nbsp;n\u00e1sledn\u011b k\u202fprohl\u00e1\u0161en\u00ed poplatn\u00edka p\u0159ilo\u017e\u00edme <strong>doklady<\/strong>, kter\u00e9 prokazuj\u00ed n\u00e1rok na uplatn\u011bn\u00ed dan\u00fdch slev.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"765\" height=\"317\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_1.png\" alt=\"\" class=\"wp-image-2880\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_1.png 765w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_1-300x124.png 300w\" sizes=\"(max-width: 765px) 100vw, 765px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Podm\u00ednky slev jsou n\u00e1sleduj\u00edc\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/strong> \u2013 na tuto slevu m\u00e1 n\u00e1rok ka\u017ed\u00fd zam\u011bstnanec bez dal\u0161\u00edch podm\u00ednek, nen\u00ed t\u0159eba nic p\u0159ikl\u00e1dat.<\/li>\n\n\n\n<li><strong>Z\u00e1kladn\u00ed sleva na invaliditu <\/strong>\u2013 na slevu m\u00e1 n\u00e1rok po\u017eivatel invalidn\u00edho d\u016fchodu 1. a&nbsp;2. stupn\u011b. Pro uplatn\u011bn\u00ed slevy mus\u00ed zam\u011bstnanec dolo\u017eit rozhodnut\u00ed o&nbsp;p\u0159izn\u00e1n\u00ed invalidn\u00edho d\u016fchodu (sta\u010d\u00ed jednou p\u0159i prvn\u00edm uplatn\u011bn\u00ed) a&nbsp;potvrzen\u00ed o&nbsp;v\u00fdplat\u011b d\u016fchodu (to je t\u0159eba dolo\u017eit <strong>ka\u017edoro\u010dn\u011b s\u202faktu\u00e1ln\u00edm datem<\/strong>).&nbsp;&nbsp;<\/li>\n\n\n\n<li><strong>Roz\u0161\u00ed\u0159en\u00e1 sleva na invaliditu <\/strong>\u2013 na ni m\u00e1 n\u00e1rok po\u017eivatel invalidn\u00edho d\u016fchodu 3. stupn\u011b. Doklady k\u202fp\u0159ilo\u017een\u00ed jsou stejn\u00e9 jako pro z\u00e1kladn\u00ed slevu na invaliditu.&nbsp;<\/li>\n\n\n\n<li><strong>Sleva na dr\u017eitele pr\u016fkazu ZTP\/P <\/strong>\u2013 pokud je zam\u011bstnanec dr\u017eitelem tohoto pr\u016fkazu, m\u016f\u017ee slevu uplatnit, p\u0159ilo\u017e\u00ed pouze kopii pr\u016fkazu.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3\/ Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Takzvanou slevu na d\u011bti m\u016f\u017ee uplat\u0148ovat <strong>v\u017edy jen jeden z\u202frodi\u010d\u016f<\/strong>. Tato skute\u010dnost se dokl\u00e1d\u00e1 nej\u010dast\u011bji:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Potvrzen\u00edm <\/strong>o&nbsp;neuplat\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed od zam\u011bstnavatele druh\u00e9ho z\u202frodi\u010d\u016f (za p\u0159edpokladu, \u017ee je zam\u011bstnan\u00fd).&nbsp;<\/li>\n\n\n\n<li><strong>\u010cestn\u00fdm prohl\u00e1\u0161en\u00edm<\/strong>, kdy\u017e druh\u00fd rodi\u010d zam\u011bstnan\u00fd nen\u00ed, p\u0159\u00edpadn\u011b je OSV\u010c.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aby zam\u011bstnanec mohl uplatnit slevu na d\u00edt\u011b, mus\u00ed splnit <strong>podm\u00ednky, tj. \u017ee vy\u017eivovan\u00e9 d\u00edt\u011b<\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u017eije s\u202fpoplatn\u00edkem <strong>ve spole\u010dn\u00e9 dom\u00e1cnosti<\/strong>,&nbsp;<\/li>\n\n\n\n<li>je <strong>mlad\u0161\u00ed 18 let,<\/strong> p\u0159\u00edpadn\u011b <strong>mlad\u0161\u00ed 26 let<\/strong> a&nbsp;z\u00e1rove\u0148 studuje st\u0159edn\u00ed \u0161kolu (prezen\u010dn\u011b), nebo vysokou \u0161kolu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud nen\u00ed spln\u011bna ani jedna z\u202fpodm\u00ednek, je pot\u0159eba dolo\u017eit <strong>potvrzen\u00ed z\u202ffinan\u010dn\u00edho \u00fa\u0159adu<\/strong>, \u017ee se d\u00edt\u011b <strong>nem\u016f\u017ee <\/strong>p\u0159ipravovat na budouc\u00ed povol\u00e1n\u00ed z\u202fd\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Doklady, kter\u00e9 jsou t\u0159eba k\u202fuplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>rodn\u00fd list <\/strong>d\u00edt\u011bte;<\/li>\n\n\n\n<li>u zletil\u00e9ho d\u00edt\u011bte nad 18 let \u2013 potvrzen\u00ed <strong>o&nbsp;studiu<\/strong>, p\u0159\u00edpadn\u011b potvrzen\u00ed <strong>o&nbsp;dlouhodob\u011b nep\u0159\u00edzniv\u00e9m zdravotn\u00edm stavu<\/strong> od finan\u010dn\u00edho \u00fa\u0159adu;&nbsp;<\/li>\n\n\n\n<li>potvrzen\u00ed nebo \u010destn\u00e9 prohl\u00e1\u0161en\u00ed o&nbsp;tom, \u017ee druh\u00fd z\u202fpoplatn\u00edk\u016f <strong>neuplat\u0148uje <\/strong>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed;&nbsp;<\/li>\n\n\n\n<li>v\u202fp\u0159\u00edpad\u011b, \u017ee je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P, pak jeho <strong>kopii<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vypln\u011bn\u00ed \u010d\u00e1sti da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti<\/strong>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"755\" height=\"290\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_2.png\" alt=\"\" class=\"wp-image-2882\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_2.png 755w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_2-300x115.png 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ve spodn\u00ed \u010d\u00e1sti 1. strany prohl\u00e1\u0161en\u00ed vypln\u00edme informace<strong> o&nbsp;v\u0161ech vy\u017eivovan\u00fdch d\u011btech<\/strong> zam\u011bstnance:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>jm\u00e9no, p\u0159\u00edjmen\u00ed, rodn\u00e9 \u010d\u00edslo;&nbsp;<\/li>\n\n\n\n<li>po\u0159ad\u00ed (1\/2\/3 \u2013 vy\u0161\u0161\u00ed po\u0159ad\u00ed znamen\u00e1 vy\u0161\u0161\u00ed slevu viz tabulka n\u00ed\u017ee);&nbsp;<\/li>\n\n\n\n<li>informaci, zda je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP\/P (pokud ano, vypln\u00edme k\u0159\u00ed\u017eek, v\u00fd\u0161e slevy bude dvojn\u00e1sobn\u00e1);&nbsp;<\/li>\n\n\n\n<li>informaci, zda je d\u00edt\u011b zletil\u00e9 (pokud ano, vypln\u00edme k\u0159\u00ed\u017eek).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"742\" height=\"243\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_3.png\" alt=\"\" class=\"wp-image-2883\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_3.png 742w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/01\/prohlaseni_3-300x98.png 300w\" sizes=\"(max-width: 742px) 100vw, 742px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">V horn\u00ed \u010d\u00e1sti 2. strany vypln\u00edme informaci <strong>o&nbsp;druh\u00e9m vy\u017eivuj\u00edc\u00edm poplatn\u00edkovi<\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pokud zam\u011bstnanec d\u00edt\u011b vychov\u00e1v\u00e1 <strong>s\u00e1m<\/strong>, za\u0161krtne v\u202fhorn\u00edm poli pouze \u201eNE\u201c a&nbsp;d\u00e1l tabulku nech\u00e1 pr\u00e1zdnou.&nbsp;<\/li>\n\n\n\n<li>Pokud vy\u017eivuje d\u00edt\u011b spolu <strong>s\u202fdal\u0161\u00edm poplatn\u00edkem<\/strong>, v\u202fprvn\u00edm poli vybere \u201eANO\u201c a&nbsp;dopln\u00ed jeho jm\u00e9no, p\u0159\u00edjmen\u00ed, rodn\u00e9 \u010d\u00edslo a&nbsp;adresu.&nbsp;<\/li>\n\n\n\n<li>Do pole \u201e<strong>Uplat\u0148uje da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/strong>\u201c vypln\u00ed dle skute\u010dnosti \u201eANO\u201c nebo \u201eNE\u201c.&nbsp;<\/li>\n\n\n\n<li>Do pole \u201e<strong>Zam\u011bstn\u00e1n\u00ed<\/strong>\u201c vypln\u00ed podle skute\u010dnosti \u201eANO\u201c nebo \u201eNE\u201c (druh\u00fd rodi\u010d je zam\u011bstnan\u00fd, i&nbsp;kdy\u017e je na mate\u0159sk\u00e9 nebo rodi\u010dovsk\u00e9 dovolen\u00e9). Na z\u00e1klad\u011b vypln\u011bn\u00ed tohoto pole postupujeme n\u00e1sledovn\u011b:&nbsp;\n<ul class=\"wp-block-list\">\n<li>\u201eANO\u201c \u2013 vypln\u00edme<strong> n\u00e1zev a&nbsp;adresu<\/strong> pl\u00e1tce dan\u011b druh\u00e9ho z\u202fvy\u017eivuj\u00edc\u00edch poplatn\u00edk\u016f a&nbsp;k\u202fprohl\u00e1\u0161en\u00ed p\u0159ilo\u017e\u00edme <strong>potvrzen\u00ed <\/strong>od jeho zam\u011bstnavatele o&nbsp;tom, \u017ee da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed neuplat\u0148uje.&nbsp;<\/li>\n\n\n\n<li>\u201eNE\u201c \u2013 nic dal\u0161\u00edho do tabulky <strong>nevypl\u0148ujeme <\/strong>a&nbsp;k\u202fprohl\u00e1\u0161en\u00ed p\u0159ilo\u017e\u00edme \u010destn\u00e9 prohl\u00e1\u0161en\u00ed druh\u00e9ho z\u202fpoplatn\u00edk\u016f.&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Podpisov\u00e1 \u010d\u00e1st<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Zam\u011bstnanec do lev\u00e9 horn\u00ed kolonky uvede <strong>datum <\/strong>podpisu a&nbsp;sv\u016fj <strong>podpis<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zm\u011bnov\u00e1 \u010d\u00e1st<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">V\u202fp\u0159\u00edpad\u011b, \u017ee v\u202fpr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed dojde u&nbsp;zam\u011bstnance k\u202fn\u011bjak\u00e9 zm\u011bn\u011b, kter\u00e1 <strong>ovliv\u0148uje uplatn\u011bn\u00ed slev na dani<\/strong>, uvede ji do zm\u011bnov\u00e9 \u010d\u00e1sti.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do prvn\u00ed tabulky vypln\u00ed informace o&nbsp;<strong>zm\u011bn\u00e1ch ve v\u0161ech slev\u00e1ch<\/strong> krom\u011b da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti \u2013 druh zm\u011bny, m\u011bs\u00edc, ve kter\u00e9m zm\u011bna nastala, a&nbsp;do t\u0159et\u00edho sloupce datum a podpis.&nbsp;<\/li>\n\n\n\n<li>Pokud dojde ke zm\u011bn\u011b u <strong>da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti<\/strong>, slou\u017e\u00ed k&nbsp;ozn\u00e1men\u00ed posledn\u00ed tabulka, kter\u00e1 se vypl\u0148uje stejn\u00fdm zp\u016fsobem jako v\u00fd\u0161e ve formul\u00e1\u0159i.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159ehled da\u0148ov\u00fdch slev a zv\u00fdhodn\u011bn\u00ed v&nbsp;roce 2025&nbsp;<\/h2>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Druh slevy<\/strong>&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Ro\u010dn\u011b<\/strong>&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>M\u011bs\u00ed\u010dn\u011b<\/strong>&nbsp;<\/td><\/tr><tr><td>Sleva na poplatn\u00edka&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">30 840 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 570 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na 1. d\u00edt\u011b&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 204 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 267 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na 2. d\u00edt\u011b&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 320 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 860 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na 3. a dal\u0161\u00ed d\u00edt\u011b&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">27 840 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 320 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na invaliditu 1. a 2. stupn\u011b&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 520 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">210 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na invaliditu 3. stupn\u011b&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 040 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">420 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na dr\u017eitele pr\u016fkazu ZTP\/P&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 140 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 345 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na man\u017eela\/ku pe\u010duj\u00edc\u00ed o d\u00edt\u011b do 3 let*&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">24 840 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 070 K\u010d&nbsp;<\/td><\/tr><tr><td>Sleva na man\u017eela ZTP\/P pe\u010duj\u00edc\u00ed o d\u00edt\u011b do 3 let*&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">49 680 K\u010d&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 140 K\u010d&nbsp;<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><em>*Sleva na man\u017eela\/ku se uplat\u0148uje a\u017e v&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/post\/rocni-zuctovani-dane\/\">ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/a>, nen\u00ed sou\u010d\u00e1st\u00ed prohl\u00e1\u0161en\u00ed poplatn\u00edka.<\/em>&nbsp;<\/figcaption><\/figure>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/star.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>\u010c\u00e1stky da\u0148ov\u00fdch slev z\u016fst\u00e1vaj\u00ed stejn\u00e9 jako loni.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\">Pot\u0159ebujete pomoci se mzdov\u00fdm \u00fa\u010detnictv\u00edm?&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159enechte sv\u00e9 mzdov\u00e9 starosti odborn\u00edk\u016fm. Postar\u00e1me se za v\u00e1s o&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/mzdy-a-personalistika\/\" target=\"_blank\" rel=\"noreferrer noopener\">zpracov\u00e1n\u00ed mezd<\/a> nebo kompletn\u00ed <a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\">veden\u00ed \u00fa\u010detnictv\u00ed<\/a> v&nbsp;\u010cesk\u00e9 republice a na Slovensku. Napi\u0161te na <a href=\"mailto:info@e-cons.eu\" target=\"_blank\" rel=\"noreferrer noopener\">info@e-cons.eu<\/a>, r\u00e1di s v\u00e1mi probereme mo\u017enosti spolupr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Pot\u0159ebujete m\u00edt jistotu, \u017ee va\u0161i zam\u011bstnanci spr\u00e1vn\u011b vypl\u0148uj\u00ed prohl\u00e1\u0161en\u00ed poplatn\u00edka? Tento n\u00e1vod v\u00e1m usnadn\u00ed kontrolu a&nbsp;pom\u016f\u017ee p\u0159edej\u00edt \u010dast\u00fdm chyb\u00e1m p\u0159i uplat\u0148ov\u00e1n\u00ed da\u0148ov\u00fdch slev.&nbsp; Kdo a&nbsp;kdy vypl\u0148uje prohl\u00e1\u0161en\u00ed poplatn\u00edka?&nbsp; Prohl\u00e1\u0161en\u00ed poplatn\u00edka zam\u011bstnanci umo\u017en\u00ed&nbsp;skrze sv\u00e9ho zam\u011bstnavatele ka\u017ed\u00fd m\u011bs\u00edc&nbsp;uplat\u0148ovat slevy na dani z&nbsp;p\u0159\u00edjmu, na kter\u00e9 m\u00e1 n\u00e1rok.&nbsp;M\u00e1 mo\u017enost ho podepsat p\u0159i n\u00e1stupu do zam\u011bstn\u00e1n\u00ed a&nbsp;pak ka\u017ed\u00fd dal\u0161\u00ed kalend\u00e1\u0159n\u00ed [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":2870,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,6,11],"tags":[],"class_list":["post-2869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-mzdy","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prohl\u00e1\u0161en\u00ed poplatn\u00edka: n\u00e1vod, jak vyplnit \u201er\u016f\u017eov\u00fd pap\u00edr\u201c v roce 2025<\/title>\n<meta name=\"description\" content=\"Pot\u0159ebujete m\u00edt jistotu, \u017ee va\u0161i zam\u011bstnanci spr\u00e1vn\u011b vypl\u0148uj\u00ed prohl\u00e1\u0161en\u00ed poplatn\u00edka? Tento n\u00e1vod v\u00e1m usnadn\u00ed kontrolu a pom\u016f\u017ee p\u0159edej\u00edt chyb\u00e1m.\" \/>\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=\"Prohl\u00e1\u0161en\u00ed poplatn\u00edka: n\u00e1vod, jak vyplnit \u201er\u016f\u017eov\u00fd pap\u00edr\u201c v roce 2025\" \/>\n<meta property=\"og:description\" content=\"Pot\u0159ebujete m\u00edt jistotu, \u017ee va\u0161i zam\u011bstnanci spr\u00e1vn\u011b vypl\u0148uj\u00ed prohl\u00e1\u0161en\u00ed poplatn\u00edka? Tento n\u00e1vod v\u00e1m usnadn\u00ed kontrolu a pom\u016f\u017ee p\u0159edej\u00edt chyb\u00e1m.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/prohlaseni-poplatnika\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-19T09:18:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-19T09:21:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2025\/01\/Snimek-obrazovky-2025-01-07-124334.png\" \/>\n\t<meta property=\"og:image:width\" content=\"791\" \/>\n\t<meta property=\"og:image:height\" content=\"432\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Sylva Rube\u0161ov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sylva Rube\u0161ov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika\"},\"author\":{\"name\":\"Sylva Rube\u0161ov\u00e1\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/eb5d017dd170419d3d7bae40b3c44426\"},\"headline\":\"Prohl\u00e1\u0161en\u00ed poplatn\u00edka: n\u00e1vod, jak vyplnit \u201er\u016f\u017eov\u00fd pap\u00edr\u201c v roce 2026 (+ v\u00fd\u0161e da\u0148ov\u00fdch slev)\",\"datePublished\":\"2026-01-19T09:18:58+00:00\",\"dateModified\":\"2026-01-19T09:21:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika\"},\"wordCount\":1433,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/Snimek-obrazovky-2025-01-07-124334.png\",\"articleSection\":[\"Legislativa \u010cR\",\"Mzdy\",\"Poradenstv\u00ed a dan\u011b\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika\",\"name\":\"Prohl\u00e1\u0161en\u00ed poplatn\u00edka: n\u00e1vod, jak vyplnit \u201er\u016f\u017eov\u00fd pap\u00edr\u201c v roce 2025\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/prohlaseni-poplatnika#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/Snimek-obrazovky-2025-01-07-124334.png\",\"datePublished\":\"2026-01-19T09:18:58+00:00\",\"dateModified\":\"2026-01-19T09:21:50+00:00\",\"description\":\"Pot\u0159ebujete m\u00edt jistotu, \u017ee va\u0161i zam\u011bstnanci spr\u00e1vn\u011b vypl\u0148uj\u00ed prohl\u00e1\u0161en\u00ed poplatn\u00edka? 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