{"id":2896,"date":"2026-01-19T10:13:27","date_gmt":"2026-01-19T09:13:27","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=2896"},"modified":"2026-01-19T10:13:27","modified_gmt":"2026-01-19T09:13:27","slug":"rocni-zuctovani-dane","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/rocni-zuctovani-dane","title":{"rendered":"Pr\u016fvodce ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00edm dan\u011b zam\u011bstnanc\u016f 2026. Co a jak si uplatnit?"},"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=\"\" 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\">Pokud nem\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, m\u016f\u017eete sv\u00e9ho zam\u011bstnavatele po\u017e\u00e1dat o&nbsp;ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b (RZD)&nbsp;\u2013 d\u00edky tomu <strong>z\u00edsk\u00e1te zp\u011bt p\u0159\u00edpadn\u00fd p\u0159eplatek na dani<\/strong>. Ten vznik\u00e1 nap\u0159\u00edklad z&nbsp;neuplatn\u011bn\u00fdch slev v&nbsp;pr\u016fb\u011bhu roku nebo ze slev a&nbsp;odpo\u010dt\u016f, kter\u00e9&nbsp;lze uplatnit jen jednou ro\u010dn\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zjist\u011bte, komu m\u016f\u017ee zam\u011bstnavatel vy\u0159e\u0161it dan\u011b v&nbsp;r\u00e1mci&nbsp;RZD, jak\u00e9 jsou mo\u017enosti zv\u00fdhodn\u011bn\u00ed a&nbsp;jak\u00e9 podklady budete pot\u0159ebovat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kdy m\u016f\u017ee zam\u011bstnanec po\u017e\u00e1dat o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b?<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u017d\u00e1dost o&nbsp;RZD m\u016f\u017ee podat ten, kdo <strong>nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> (z&nbsp;d\u016fvod\u016f viz kapitola n\u00ed\u017ee) a&nbsp;<strong>z\u00e1rove\u0148 <\/strong>spl\u0148uje jednu z&nbsp;t\u011bchto podm\u00ednek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u011bl po cel\u00fd rok p\u0159\u00edjmy<strong> jen od jednoho zam\u011bstnavatele <\/strong>a&nbsp;z\u00e1rove\u0148 u&nbsp;n\u011bj <strong>podepsal <\/strong>prohl\u00e1\u0161en\u00ed poplatn\u00edka.&nbsp;<\/li>\n\n\n\n<li>M\u011bl p\u0159\u00edjmy <strong>od v\u00edce zam\u011bstnavatel\u016f<\/strong>, ale nedo\u0161lo k&nbsp;soub\u011bhu p\u0159\u00edjm\u016f zdan\u011bn\u00fdch <strong>z\u00e1lohovou <\/strong>dan\u00ed (tzn. zam\u011bstn\u00e1n\u00ed na sebe navazovala, neprob\u00edhala soub\u011b\u017en\u011b) a&nbsp;u&nbsp;ka\u017ed\u00e9ho z\u202fnich <strong>podepsal <\/strong>prohl\u00e1\u0161en\u00ed poplatn\u00edka.&nbsp;<\/li>\n<\/ul>\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>Aktu\u00e1ln\u00ed vzor formul\u00e1\u0159e \u017e\u00e1dosti o&nbsp;RZD <strong><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5457-B_4.pdf?202501071542\">najdete zde<\/a><\/strong>. Zam\u011bstnanec mus\u00ed o&nbsp;RZD <strong>p\u00edsemn\u011b<\/strong> po\u017e\u00e1dat sv\u00e9ho posledn\u00edho (nej\u010dast\u011bji sou\u010dasn\u00e9ho) zam\u011bstnavatele <strong>nejpozd\u011bji do 16. 2. 2026<\/strong><\/p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Kdy mus\u00ed zam\u011bstnanec podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s\u00e1m?<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u011bl v&nbsp;uplynul\u00e9m roce p\u0159\u00edjmy <strong>od v\u00edce zam\u011bstnavatel\u016f sou\u010dasn\u011b<\/strong>, p\u0159i\u010dem\u017e p\u0159\u00edjmy byly zdan\u011bny <strong>z\u00e1lohovou <\/strong>dan\u00ed.&nbsp;<\/li>\n\n\n\n<li>M\u011bl b\u011bhem roku p\u0159\u00edjem ze <strong>samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti<\/strong> (nap\u0159. podnik\u00e1n\u00ed na \u017eivnost), z\u202fkapit\u00e1lov\u00e9ho majetku, z\u202fn\u00e1jmu nebo jin\u00e9 p\u0159\u00edjmy nad 50\u202f000&nbsp;K\u010d\/rok.&nbsp;<\/li>\n\n\n\n<li>P\u0159ed\u010dasn\u011b <strong>zru\u0161il <\/strong>\u017eivotn\u00ed poji\u0161t\u011bn\u00ed nebo <a href=\"https:\/\/www.e-cons.eu\/sk\/post\/penzijko-od-roku-2024-nova-vyse-statni-podpory-a-danovych-uspor\/\" target=\"_blank\" rel=\"noreferrer noopener\">penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/a>.&nbsp;<\/li>\n\n\n\n<li>M\u011bl p\u0159\u00edjmy ze zahrani\u010d\u00ed, kter\u00e9 nejsou vyjmuty ze zdan\u011bn\u00ed.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Jak\u00e9 slevy m\u016f\u017eete uplatnit p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b?<\/strong>&nbsp;<\/h2>\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\/lightbulb.svg\" alt=\"\">\n        <\/div>\n                <h3 class=\"c-orange-highlight__title\">\n            Jak funguj\u00ed slevy na dani?        <\/h3>\n                <div class=\"c-orange-highlight__text\">\n            <p>Slevy se ode\u010d\u00edtaj\u00ed <strong>p\u0159\u00edmo z&nbsp;vypo\u010d\u00edtan\u00e9 dan\u011b<\/strong>, a&nbsp;sni\u017euj\u00ed tak jej\u00ed kone\u010dnou \u010d\u00e1stku. Nap\u0159\u00edklad kdy\u017e da\u0148 vych\u00e1z\u00ed na 30 000&nbsp;K\u010d a&nbsp;uplatn\u00edte slevu na poplatn\u00edka 24 840&nbsp;K\u010d, na dani d\u00edky tomu zaplat\u00edte <strong>jen 5 160&nbsp;K\u010d<\/strong> (tzn. 30&nbsp;000&nbsp;K\u010d m\u00ednus 24 840&nbsp;K\u010d).<\/p>\n        <\/div>\n    <\/div>\n\n\n<h3 class=\"wp-block-heading\">Zp\u011btn\u00e9 uplatn\u011bn\u00ed pr\u016fb\u011b\u017en\u00fdch slev&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto slevy a&nbsp;da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed je mo\u017en\u00e9 uplat\u0148ovat <strong>m\u011bs\u00ed\u010dn\u011b b\u011bhem roku<\/strong> (p\u0159i podepsan\u00e9m prohl\u00e1\u0161en\u00ed poplatn\u00edka), ale pokud si je zam\u011bstnanec v&nbsp;lo\u0148sk\u00e9m roce m\u011bs\u00ed\u010dn\u011b <strong>neuplatnil <\/strong>a&nbsp;m\u00e1 na n\u011b n\u00e1rok, m\u016f\u017ee je vyu\u017e\u00edt i&nbsp;<strong>zp\u011btn\u011b<\/strong> v r\u00e1mci RZD:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>z\u00e1kladn\u00ed sleva na poplatn\u00edka;&nbsp;<\/li>\n\n\n\n<li>sleva na invaliditu;&nbsp;<\/li>\n\n\n\n<li>sleva na dr\u017eitele pr\u016fkazu ZTP\/P;&nbsp;<\/li>\n\n\n\n<li>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti.&nbsp;<\/li>\n<\/ul>\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>N\u00e1rok na zm\u00edn\u011bn\u00e9 slevy je t\u0159eba <strong>dolo\u017eit<\/strong> stejn\u00fdm zp\u016fsobem jako p\u0159i uplat\u0148ov\u00e1n\u00ed m\u011bs\u00ed\u010dn\u011b. Podrobn\u011bj\u0161\u00ed informace a&nbsp;<strong>aktu\u00e1ln\u00ed v\u00fd\u0161i slev<\/strong> najdete v&nbsp;\u010dl\u00e1nku o&nbsp;<strong><a href=\"https:\/\/www.e-cons.eu\/sk\/post\/prohlaseni-poplatnika\/\">prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/a><\/strong>.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00ed slevy u\u017e lze uplatnit <strong>pouze 1\u00d7 ro\u010dn\u011b<\/strong> pr\u00e1v\u011b v&nbsp;RZD (nebo da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed).&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sleva na man\u017eela\/man\u017eelku&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161e slevy \u010din\u00ed <strong>24 840&nbsp;K\u010d za rok<\/strong>. P\u0159i man\u017eelstv\u00ed trvaj\u00edc\u00edm jen \u010d\u00e1st roku se \u010d\u00e1stka <strong>pom\u011brov\u011b kr\u00e1t\u00ed<\/strong>. Pro uplatn\u011bn\u00ed slevy mus\u00edte splnit <strong>v\u0161echny <\/strong>tyto podm\u00ednky:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u017eijete s&nbsp;man\u017eelem\/man\u017eelkou ve spole\u010dn\u00e9 dom\u00e1cnosti;&nbsp;<\/li>\n\n\n\n<li>v\u00e1\u0161 prot\u011bj\u0161ek pe\u010duje o&nbsp;d\u00edt\u011b <strong>mlad\u0161\u00ed 3 let<\/strong>;&nbsp;<\/li>\n\n\n\n<li>vlastn\u00ed p\u0159\u00edjmy man\u017eela\/man\u017eelky nep\u0159es\u00e1hly <strong>68 000 K\u010d za rok<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Do limitu p\u0159\u00edjmu man\u017eela\/man\u017eelky se <strong>nezahrnuj\u00ed<\/strong> zejm\u00e9na:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory (nap\u0159. <strong>rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek<\/strong>), p\u0159\u00edsp\u011bvek na p\u00e9\u010di;&nbsp;<\/li>\n\n\n\n<li>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, na stavebn\u00ed spo\u0159en\u00ed;&nbsp;<\/li>\n\n\n\n<li>stipendia;&nbsp;<\/li>\n\n\n\n<li>a&nbsp;dal\u0161\u00ed.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Do limitu p\u0159\u00edjmu man\u017eela\/man\u017eelky se&nbsp;<strong>zahrnuj\u00ed<\/strong> zejm\u00e9na:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mzda\/plat od zam\u011bstnavatele;&nbsp;<\/li>\n\n\n\n<li>p\u0159\u00edjmy z&nbsp;podnik\u00e1n\u00ed;&nbsp;<\/li>\n\n\n\n<li>v\u0161echny druhy d\u016fchod\u016f;&nbsp;<\/li>\n\n\n\n<li>d\u00e1vky nemocensk\u00e9ho poji\u0161t\u011bn\u00ed (nap\u0159. <strong>pen\u011b\u017eit\u00e1 pomoc v&nbsp;mate\u0159stv\u00ed<\/strong>);&nbsp;<\/li>\n\n\n\n<li>a&nbsp;dal\u0161\u00ed.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Sleva na zastavenou exekuci&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dokl\u00e1d\u00e1 se <strong>usnesen\u00edm <\/strong>o&nbsp;zastaven\u00ed exekuce.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Jak\u00e9 polo\u017eky si m\u016f\u017eete ode\u010d\u00edst od z\u00e1kladu dan\u011b?<\/strong>&nbsp;<\/h2>\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\/lightbulb.svg\" alt=\"\">\n        <\/div>\n                <h3 class=\"c-orange-highlight__title\">\n            Jak funguj\u00ed da\u0148ov\u00e9 odpo\u010dty?\u00a0        <\/h3>\n                <div class=\"c-orange-highlight__text\">\n            <p>Odpo\u010dty sni\u017euj\u00ed da\u0148ov\u00fd z\u00e1klad <strong>p\u0159ed v\u00fdpo\u010dtem samotn\u00e9 dan\u011b<\/strong>. Kdy\u017e nap\u0159. investujete do penzijka a&nbsp;m\u00e1te n\u00e1rok na odpo\u010det 48&nbsp;000&nbsp;K\u010d\/rok,\u00a0da\u0148 se v\u00e1m d\u00edky n\u011bmu sn\u00ed\u017e\u00ed o&nbsp;7&nbsp;200&nbsp;K\u010d. Re\u00e1ln\u011b tedy <strong>u\u0161et\u0159\u00edte 15&nbsp;%<\/strong>\u00a0z&nbsp;\u010d\u00e1stky odpo\u010dtu (co\u017e je sazba dan\u011b z&nbsp;p\u0159\u00edjmu), resp. pokud se v\u00e1s t\u00fdk\u00e1 <strong>progresivn\u00ed da\u0148<\/strong>, kter\u00e1 se uplat\u0148uje u ro\u010dn\u00edch p\u0159\u00edjm\u016f nad 36n\u00e1sobek pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy, m\u016f\u017eete dos\u00e1hnout na \u00fasporu odpov\u00eddaj\u00edc\u00ed sazb\u011b <strong>23&nbsp;%<\/strong>.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h3 class=\"wp-block-heading\">Bez\u00faplatn\u00e1 pln\u011bn\u00ed (dary)&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eDo dan\u00ed\u201c si m\u016f\u017eete uplatnit odpo\u010det za:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dary na z\u00e1konem uveden\u00e9 \u00fa\u010dely (charita, \u0161kolstv\u00ed, kultura\u2026);&nbsp;<\/li>\n\n\n\n<li>darov\u00e1n\u00ed krve, kostn\u00ed d\u0159en\u011b, p\u0159\u00edpadn\u011b org\u00e1n\u016f.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Finan\u010dn\u00ed ocen\u011bn\u00ed dar\u016f na zdravotnick\u00e9 \u00fa\u010dely:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Darov\u00e1n\u00ed krve nebo jej\u00edch slo\u017eek \u2013 1 odb\u011br&nbsp;<\/strong><\/td><td>3 000 K\u010d&nbsp;<\/td><\/tr><tr><td><strong>Darov\u00e1n\u00ed kostn\u00ed d\u0159en\u011b nebo org\u00e1nu \u2013 1 odb\u011br&nbsp;<\/strong><\/td><td>20 000 K\u010d&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Aby mohl b\u00fdt odb\u011br uzn\u00e1n jako dar, mus\u00ed b\u00fdt <strong>bez\u00faplatn\u00fd<\/strong> (nesm\u00edte za n\u011bj dostat finan\u010dn\u00ed odm\u011bnu krom\u011b n\u00e1hrady cestovn\u00edch v\u00fddaj\u016f).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro uplatn\u011bn\u00ed odpo\u010dtu je t\u0159eba, aby hodnota daru dos\u00e1hla <strong>alespo\u0148 1 000&nbsp;K\u010d.<\/strong> Dary je mo\u017en\u00e9 je uplatnit a\u017e do v\u00fd\u0161e 15&nbsp;% z\u00e1kladu dan\u011b, p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek a\u017e do v\u00fd\u0161e 30&nbsp;%.&nbsp;<\/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>N\u00e1rok na odpo\u010det od z\u00e1kladu dan\u011b dolo\u017e\u00edte <strong>potvrzen\u00edm o&nbsp;daru, odb\u011bru krve nebo d\u00e1rcovstv\u00ed<\/strong>.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<h3 class=\"wp-block-heading\">\u00daroky z\u202fhypot\u00e9ky aj. \u00fav\u011br\u016f na financov\u00e1n\u00ed bytov\u00fdch pot\u0159eb&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nej\u010dast\u011bji jde o&nbsp;\u00faroky z&nbsp;hypote\u010dn\u00edho \u00fav\u011bru nebo z&nbsp;\u00fav\u011bru ze stavebn\u00edho spo\u0159en\u00ed, kter\u00fd slou\u017e\u00ed na po\u0159\u00edzen\u00ed, vybudov\u00e1n\u00ed \u010di rekonstrukci nemovitosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maxim\u00e1ln\u00ed \u010d\u00e1stky, kter\u00e9 je mo\u017en\u00e9 ode\u010d\u00edst od z\u00e1kladu dan\u011b:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nemovitost po\u0159\u00edzen\u00e1 <strong>p\u0159ed <\/strong>1. 1. 2021: 300 000&nbsp;K\u010d<\/li>\n\n\n\n<li>nemovitost po\u0159\u00edzen\u00e1 <strong>po <\/strong>1. 1. 2021: 150 000&nbsp;K\u010d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Datum po\u0159\u00edzen\u00ed nemovitosti uvede zam\u011bstnanec <strong>v&nbsp;horn\u00ed \u010d\u00e1sti druh\u00e9 strany<\/strong> <strong>RZD<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud m\u00e1 \u00fav\u011brov\u00e1 smlouva <strong>v\u00edce \u00fa\u010dastn\u00edk\u016f<\/strong>, odpo\u010det \u00farok\u016f m\u016f\u017ee uplatnit bu\u010f <strong>pouze jeden<\/strong>\u202fz&nbsp;nich, nebo <strong>oba rovn\u00fdm d\u00edlem<\/strong>. Tuto skute\u010dnost je t\u0159eba uv\u00e9st ve spodn\u00ed \u010d\u00e1sti prvn\u00ed strany formul\u00e1\u0159e. Do n\u00e1sleduj\u00edc\u00edho pole potom zam\u011bstnanec uvede adresu nemovitosti, ke kter\u00e9 se vztahuje p\u0159edm\u011btn\u00fd \u00fav\u011br.&nbsp;<\/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 style=\"margin-bottom: 1em\">Pro uplatn\u011bn\u00ed odpo\u010dtu \u00farok\u016f z&nbsp;\u00fav\u011bru k&nbsp;RZD p\u0159ilo\u017ete:<\/p>\n<ul>\n<li><strong>smlouvu<\/strong> o&nbsp;\u00fav\u011bru (sta\u010d\u00ed jedenkr\u00e1t, pokud nedo\u0161lo k&nbsp;refinancov\u00e1n\u00ed)<\/li>\n<li><strong>potvrzen\u00ed<\/strong> o&nbsp;zaplacen\u00fdch \u00faroc\u00edch (dokl\u00e1d\u00e1 se ka\u017edoro\u010dn\u011b, banka by v\u00e1m jej m\u011bla automaticky zaslat)<\/li>\n<li><strong>v\u00fdpis<\/strong> z katastru nemovitost\u00ed (dokl\u00e1d\u00e1 se ka\u017edoro\u010dn\u011b s&nbsp;aktu\u00e1ln\u00edm datem, sta\u010d\u00ed i&nbsp;elektronick\u00fd v\u00fdpis sta\u017een\u00fd <strong><a href=\"https:\/\/nahlizenidokn.cuzk.cz\">z katastru nemovitost\u00ed<\/a><\/strong>)<\/li>\n<\/ul>\n    <\/div>\r\n<\/div>\n\n\n<h3 class=\"wp-block-heading\">Produkty na spo\u0159en\u00ed na st\u00e1\u0159\u00ed a poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u016f\u017eete si ode\u010d\u00edst <strong>a\u017e 48 000 K\u010d ro\u010dn\u011b<\/strong> za vklady do t\u011bchto produkt\u016f:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,&nbsp;<\/li>\n\n\n\n<li>dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,&nbsp;<\/li>\n\n\n\n<li>penzijn\u00ed poji\u0161t\u011bn\u00ed,&nbsp;<\/li>\n\n\n\n<li>soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed,&nbsp;<\/li>\n\n\n\n<li>dlouhodob\u00fd investi\u010dn\u00ed produkt,&nbsp;<\/li>\n\n\n\n<li>poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Uveden\u00fd limit plat\u00ed na v\u0161echny <strong>dohromady<\/strong>&nbsp;(m\u016f\u017eete je i&nbsp;kombinovat).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro uplatn\u011bn\u00ed da\u0148ov\u00e9ho odpo\u010dtu je nutn\u00e9, aby produkt spl\u0148oval z\u00e1konn\u00e9 podm\u00ednky. Nap\u0159. mus\u00ed b\u00fdt ve smlouv\u011b sjedn\u00e1no, \u017ee <strong>nen\u00ed mo\u017en\u00e9 <\/strong>vybrat naspo\u0159en\u00e9 prost\u0159edky d\u0159\u00edve ne\u017e <strong>v&nbsp;60 letech<\/strong> v\u011bku a&nbsp;d\u0159\u00edve ne\u017e <strong>po 5 letech<\/strong> spo\u0159en\u00ed.&nbsp;<\/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>K\u202f\u017e\u00e1dosti zam\u011bstnanec dolo\u017e\u00ed <strong>potvrzen\u00ed<\/strong> o&nbsp;zaplacen\u00e9m pojistn\u00e9m nebo p\u0159\u00edsp\u011bvc\u00edch a&nbsp;<strong>smlouvu<\/strong> k&nbsp;dan\u00e9mu produktu.<\/p>\n    <\/div>\r\n<\/div>\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\/lightbulb.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>V\u0161echny slevy a&nbsp;odpo\u010dty zm\u00edn\u011bn\u00e9 v&nbsp;\u010dl\u00e1nku mohou ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed <strong>uplatnit tak\u00e9\u00a0OSV\u010c<\/strong>.<\/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&nbsp;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&nbsp;v\u00e1mi probereme mo\u017enosti spolupr\u00e1ce.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pokud nem\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, m\u016f\u017eete sv\u00e9ho zam\u011bstnavatele po\u017e\u00e1dat o&nbsp;ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b (RZD)&nbsp;\u2013 d\u00edky tomu z\u00edsk\u00e1te zp\u011bt p\u0159\u00edpadn\u00fd p\u0159eplatek na dani. Ten vznik\u00e1 nap\u0159\u00edklad z&nbsp;neuplatn\u011bn\u00fdch slev v&nbsp;pr\u016fb\u011bhu roku nebo ze slev a&nbsp;odpo\u010dt\u016f, kter\u00e9&nbsp;lze uplatnit jen jednou ro\u010dn\u011b. Zjist\u011bte, komu m\u016f\u017ee zam\u011bstnavatel vy\u0159e\u0161it dan\u011b v&nbsp;r\u00e1mci&nbsp;RZD, jak\u00e9 jsou mo\u017enosti zv\u00fdhodn\u011bn\u00ed a&nbsp;jak\u00e9 podklady budete pot\u0159ebovat. Kdy m\u016f\u017ee [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":1921,"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-2896","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>Pr\u016fvodce ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00edm dan\u011b zam\u011bstnanc\u016f<\/title>\n<meta name=\"description\" content=\"Po\u017e\u00e1dejte zam\u011bstnavatele o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b (RZD) a z\u00edskejte tak zp\u011bt p\u0159eplatek na dani. Jak\u00e9 slevy a odpo\u010dty si uplatnit? 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