{"id":897,"date":"2023-12-26T20:41:00","date_gmt":"2023-12-26T19:41:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=897"},"modified":"2024-07-26T14:41:41","modified_gmt":"2024-07-26T12:41:41","slug":"nova-pravidla-ovlivni-mzdu-zamestnancu-i-rodicovsky-prispevek","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/nova-pravidla-ovlivni-mzdu-zamestnancu-i-rodicovsky-prispevek","title":{"rendered":"Nov\u00e1 pravidla ovlivn\u00ed mzdu zam\u011bstnanc\u016f i rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek"},"content":{"rendered":"
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Zm\u011bny z\u00e1kon\u016f se v roce 2024 prom\u00edtnou do \u00fa\u010detnictv\u00ed, dan\u00ed i mezd. Konsolida\u010dn\u00ed bal\u00ed\u010dek upravuje podm\u00ednky dohod o proveden\u00ed pr\u00e1ce<\/strong><\/a>, <\/strong>zam\u011bstnaneck\u00fdch benefit\u016f<\/strong><\/a>, <\/strong>slev na dani<\/strong><\/a> aj. Krom\u011b toho v\u0161ak nastanou i dal\u0161\u00ed zm\u011bny v z\u00e1kon\u00edku pr\u00e1ce<\/strong> nebo \u010derp\u00e1n\u00ed rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku<\/strong>. P\u0159e\u010dt\u011bte si shrnut\u00ed, abyste byli v obraze, s \u010d\u00edm po\u010d\u00edtat.<\/p>\n\n\n\n

Nemocensk\u00e9 poji\u0161t\u011bn\u00ed za zam\u011bstnance<\/strong><\/h2>\n\n\n\n

Nemocensk\u00e9 poji\u0161t\u011bn\u00ed dosud odv\u00e1d\u011bl pouze zam\u011bstnavatel, a to ve v\u00fd\u0161i 2,1% hrub\u00e9 mzdy zam\u011bstnance<\/strong>. Tento odvod je sou\u010d\u00e1st\u00ed soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

K tomu nov\u011b p\u0159ibude odvod nemocensk\u00e9ho poji\u0161t\u011bn\u00ed i za zam\u011bstnance ve v\u00fd\u0161i 0,6 %.<\/strong> To znamen\u00e1, \u017ee m\u00edsto sou\u010dasn\u00fdch 6,5 % se bude zam\u011bstnanc\u016fm od roku 2024 na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed strh\u00e1vat celkem 7,1 %<\/strong> z hrub\u00e9 mzdy<\/strong>.<\/p>\n\n\n\n

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P\u0159\u00edklad: <\/strong>Zam\u011bstnanci s hrubou mzdu 40 000 K\u010d<\/strong> se ka\u017ed\u00fd m\u011bs\u00edc strhne 240 K\u010d <\/strong>na nemocensk\u00e9 poji\u0161t\u011bn\u00ed a 2 600 K\u010d<\/strong> na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a politiku nezam\u011bstnanosti.<\/p>\n\n\n\n

Odvod na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed ze strany zam\u011bstnance tedy \u010din\u00ed celkem 2 840 K\u010d<\/strong>. K tomu zam\u011bstnavatel odvede 24,8 % jako dosud.<\/p>\n<\/blockquote>\n\n\n\n

\u00daprava progrese u dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob<\/strong><\/h2>\n\n\n\n

Nad\u00e1le z\u016fst\u00e1vaj\u00ed v platnosti dv\u011b sazby dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob \u2013 z\u00e1kladn\u00ed ve v\u00fd\u0161i 15 % a tzv. progresivn\u00ed ve v\u00fd\u0161i 23 %. Zm\u011bna se t\u00fdk\u00e1 hranice p\u0159\u00edjm\u016f<\/strong>, ze kter\u00fdch je t\u0159eba odv\u00e9st da\u0148 s vy\u0161\u0161\u00ed sazbou.<\/p>\n\n\n\n

Doposud se progresivn\u00ed sazbou danily p\u0159\u00edjmy, kter\u00e9 p\u0159ekro\u010dily 4n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy \u2013 a pr\u00e1v\u011b tento limit se od roku 2024 m\u011bn\u00ed na 3n\u00e1sobek<\/strong> pr\u016fm\u011brn\u00e9 mzdy.<\/strong><\/p>\n\n\n\n

Pr\u016fm\u011brn\u00e1 mzda pro rok 2024 \u010din\u00ed 43 967 K\u010d, co\u017e znamen\u00e1, \u017ee m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem do 131 901 K\u010d<\/strong> (3\u00d743 967 K\u010d) zdan\u00edte sazbou 15 %<\/strong>, a \u010d\u00e1st p\u0159\u00edjmu nad 131 901 K\u010d<\/strong> u\u017e sazbou 23 %<\/strong> (v ro\u010dn\u00edm \u00fahrnu jde o \u010d\u00e1stku 1 582 812 K\u010d).<\/p>\n\n\n\n

Zm\u011bny v rodi\u010dovsk\u00e9 dovolen\u00e9 a p\u0159\u00edsp\u011bvku<\/strong><\/h2>\n\n\n\n

\u00dapravy plat\u00ed u\u017e od 1. 10. 2023, dotknou se v\u0161ak rodi\u010d\u016f d\u011bt\u00ed narozen\u00fdch a\u017e od 1. 1. 2024.<\/strong><\/p>\n\n\n\n

Zam\u011bstnanci mus\u00ed podat \u017e\u00e1dost o \u010derp\u00e1n\u00ed rodi\u010dovsk\u00e9 dovolen\u00e9<\/strong><\/p>\n\n\n\n

Na z\u00e1klad\u011b novely z\u00e1kon\u00edku pr\u00e1ce je podle \u00a7 196 odst. 2<\/strong><\/a> <\/strong>zam\u011bstnanec povinen<\/strong> podat sv\u00e9mu zam\u011bstnavateli \u017e\u00e1dost o \u010derp\u00e1n\u00ed<\/strong> rodi\u010dovsk\u00e9 dovolen\u00e9, a to alespo\u0148 30 dn\u016f p\u0159ed n\u00e1stupem<\/strong>.<\/p>\n\n\n\n

V \u017e\u00e1dosti mus\u00ed uv\u00e9st tak\u00e9 dobu trv\u00e1n\u00ed<\/strong> rodi\u010dovsk\u00e9 dovolen\u00e9. Pokud uvedena nebude<\/strong>, m\u00e1 se za to, \u017ee zam\u011bstnanec bude \u010derpat rodi\u010dovskou dovolenou a\u017e do 3 let v\u011bku d\u00edt\u011bte<\/strong> bez mo\u017enosti d\u0159\u00edv\u011bj\u0161\u00edho n\u00e1vratu do zam\u011bstn\u00e1n\u00ed (pokud se se zam\u011bstnavatelem nedohodne jinak).<\/p>\n\n\n\n

Nov\u00e1 pravidla pru\u017en\u00e9ho \u010derp\u00e1n\u00ed rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku<\/strong><\/h2>\n\n\n\n

I nad\u00e1le bude mo\u017en\u00e9 \u010derpat rodi\u010dovskou dovolenou pru\u017en\u011b<\/strong> v rozsahu, o kter\u00fd si zam\u011bstnanec po\u017e\u00e1d\u00e1. Nicm\u00e9n\u011b toto pru\u017en\u00e9 \u010derp\u00e1n\u00ed bude muset b\u00fdt jasn\u011b definov\u00e1no<\/strong> ji\u017e v \u017e\u00e1dosti o \u010derp\u00e1n\u00ed rodi\u010dovsk\u00e9 dovolen\u00e9 (nap\u0159. 1 t\u00fdden na RD \/ 2 t\u00fddny zam\u011bstn\u00e1n\u00ed, RD na 6 m\u011bs\u00edc\u016f \/ 3 m\u011bs\u00edce zam\u011bstn\u00e1n\u00ed, \u010derp\u00e1n\u00ed RD jen do jednoho roku d\u00edt\u011bte apod.).<\/p>\n\n\n\n

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Kv\u016fli tomu, \u017ee jako zam\u011bstnavatel nesm\u00edte d\u00e1t v\u00fdpov\u011b\u010f<\/strong> zam\u011bstnanci pe\u010duj\u00edc\u00edmu o d\u00edt\u011b do v\u011bku 3 let, budete mu muset v pru\u017en\u00e9m \u010derp\u00e1n\u00ed rodi\u010dovsk\u00e9 vyhov\u011bt.<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Nav\u00fd\u0161en\u00ed rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku a zkr\u00e1cen\u00ed \u010derp\u00e1n\u00ed<\/strong><\/h2>\n\n\n\n

Krom\u011b nav\u00fd\u0161en\u00ed rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku<\/strong> na 350 000 K\u010d byla tak\u00e9 schv\u00e1leno zkr\u00e1cen\u00ed<\/strong> maxim\u00e1ln\u00ed doby \u010derp\u00e1n\u00ed<\/strong> ze sou\u010dasn\u00fdch 4 let na 3 roky<\/strong>.<\/p>\n\n\n\n

Zam\u011bstnanci maj\u00ed mo\u017enost po skon\u010den\u00ed rodi\u010dovsk\u00e9 dovolen\u00e9 vyu\u017e\u00edt neplacen\u00e9 volno do v\u011bku 4 let d\u00edt\u011bte<\/strong>. <\/strong>Ve \u010dtvrt\u00e9m roce u\u017e v\u0161ak nebudou st\u00e1tn\u00edm poji\u0161t\u011bncem<\/strong> z titulu \u010derp\u00e1n\u00ed rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku, a st\u00e1t za n\u011b proto nebude hradit zdravotn\u00ed poji\u0161t\u011bn\u00ed (ZP).<\/p>\n\n\n\n

V praxi to znamen\u00e1, \u017ee:<\/strong><\/p>\n\n\n\n