{"id":926,"date":"2023-05-19T20:51:00","date_gmt":"2023-05-19T18:51:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=926"},"modified":"2024-07-18T08:30:16","modified_gmt":"2024-07-18T06:30:16","slug":"navrhy-na-zmeny-ve-mzdovem-zpracovani-z-pohledu-ozdravneho-balicku","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/navrhy-na-zmeny-ve-mzdovem-zpracovani-z-pohledu-ozdravneho-balicku","title":{"rendered":"N\u00e1vrhy na zm\u011bny ve mzdov\u00e9m zpracov\u00e1n\u00ed z pohledu Ozdravn\u00e9ho bal\u00ed\u010dku"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-167-1024x684.jpeg\" alt=\"\" class=\"wp-image-927\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-167-1024x684.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-167-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-167-768x513.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-167.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Vl\u00e1da \u010cesk\u00e9 republiky se v&nbsp;r\u00e1mci \u00faspor a ozdraven\u00ed st\u00e1tn\u00edho rozpo\u010dtu rozhodla vydat soubor opat\u0159en\u00ed, kter\u00e1 maj\u00ed mj. zru\u0161it nebo upravit n\u011bkter\u00e9 da\u0148ov\u00e9 v\u00fdjimky, zav\u00e9st nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro zam\u011bstnance, zastropovat \u00falevy z&nbsp;odvod\u016f pro DPP nebo tak\u00e9 posunout p\u00e1smo pro da\u0148ovou sazbu 23%. Opat\u0159en\u00ed by m\u011bla za\u010d\u00edt platit od 1.1.2024, nicm\u00e9n\u011b se zat\u00edm jedn\u00e1 pouze o n\u00e1vrhy, kter\u00e9 je\u0161t\u011b mus\u00ed proj\u00edt schvalovac\u00edm procesem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200dZde jsou uvedeny n\u00e1vrhy na zm\u011bny, kter\u00e9 se dot\u00fdkaj\u00ed zpracov\u00e1n\u00ed mezd: &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zv\u00fd\u0161en\u00ed sazby nemocensk\u00e9ho poji\u0161t\u011bn\u00ed pro zam\u011bstnance:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1vrh:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Znovu zaveden\u00ed nemocensk\u00e9ho poji\u0161t\u011bn\u00ed zam\u011bstnanc\u016f ve&nbsp;<strong>sn\u00ed\u017een\u00e9 v\u00fd\u0161i 0,6 %<\/strong>&nbsp;(odvody zam\u011bstnavatel\u016f se nem\u011bn\u00ed, pouze se zav\u00e1d\u00ed nov\u00fd odvod pro zam\u011bstnance).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od\u016fvodn\u011bn\u00ed:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sn\u00ed\u017een\u00ed sazby nemocensk\u00e9ho poji\u0161t\u011bn\u00ed pro zam\u011bstnance v roce 2009 bylo nesyst\u00e9mov\u00fdm krokem, kter\u00fd tehdy kritizovali i soci\u00e1ln\u00ed partne\u0159i a vedlo k nerovnov\u00e1ze syst\u00e9mu nemocensk\u00e9ho poji\u0161t\u011bn\u00ed. Sazba nemocensk\u00e9ho poji\u0161t\u011bn\u00ed placen\u00e1 zam\u011bstnavateli se v roce 2019 sn\u00ed\u017eila z 2,3 % vym\u011b\u0159ovac\u00edho z\u00e1kladu na 2,1 % jako kompenzace za zru\u0161en\u00ed karen\u010dn\u00ed doby. D\u00edky tomuto kroku a zaveden\u00ed dal\u0161\u00edch d\u00e1vek nemocensk\u00e9ho poji\u0161t\u011bn\u00ed (nap\u0159. zaveden\u00ed a pot\u00e9 prodlou\u017een\u00ed otcovsk\u00e9 \u010di zaveden\u00ed pe\u010dovatelsk\u00e9 dovolen\u00e9) vykazuje od roku 2019 \u00fa\u010det nemocensk\u00e9ho poji\u0161t\u011bn\u00ed z\u00e1porn\u00e9 saldo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zru\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed \u00falev na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1vrhy na \u00fapravu v&nbsp;ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed zam\u011bstnanc\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S ohledem na negativn\u00ed efekty da\u0148ov\u00e9 v\u00fdjimky vl\u00e1da navrhuje parametrick\u00e9&nbsp;<strong>sn\u00ed\u017een\u00ed slevy na dani na man\u017eelku<\/strong>, kter\u00e1 se nov\u011b omez\u00ed v\u00fdhradn\u011b na man\u017eela\/man\u017eelku pe\u010duj\u00edc\u00ed o d\u00edt\u011b pouze&nbsp;<strong>do 3 let v\u011bku<\/strong>. Hlavn\u00edm d\u016fvodem omezen\u00ed je, \u017ee st\u00e1vaj\u00edc\u00ed nastaven\u00ed v\u00fdjimky odrazuje poplatn\u00edky od vstupu na trh pr\u00e1ce a zapo\u010det\u00ed v\u00fdznamn\u011bj\u0161\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, proto\u017ee p\u0159i p\u0159ekro\u010den\u00ed limitn\u00ed hranice p\u0159\u00edjm\u016f n\u00e1rok na slevu zanik\u00e1.<\/li>\n\n\n\n<li>S ohledem na nepln\u011bn\u00ed \u00fa\u010delu da\u0148ov\u00e9 v\u00fdjimky vl\u00e1da navrhuje&nbsp;<strong>zru\u0161en\u00ed tzv. \u0161kolkovn\u00e9ho<\/strong>&nbsp;neboli slevy na dani za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed. Hlavn\u00edm d\u016fvodem je, \u017ee benefit zpravidla uplat\u0148uj\u00ed st\u0159edn\u011b a vysokop\u0159\u00edjmov\u00e9 skupiny obyvatel s dostate\u010dn\u011b vysok\u00fdm z\u00e1kladem dan\u011b, zat\u00edmco ti n\u00edzkop\u0159\u00edjmov\u00ed nap\u0159. samo\u017eivitel\u00e9 pracuj\u00edc\u00ed na \u010d\u00e1ste\u010dn\u00e9 \u00favazky po uplatn\u011bn\u00ed ostatn\u00edch slev tuto podporu zpravidla pro n\u00edzk\u00fd z\u00e1klad dan\u011b nevyu\u017eij\u00ed.<strong>\u200d<\/strong><\/li>\n\n\n\n<li><strong>Zru\u0161en\u00ed odpo\u010dtu \u00fahrad za zkou\u0161ky&nbsp;<\/strong>ov\u011b\u0159uj\u00edc\u00ed v\u00fdsledky dal\u0161\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed.<\/li>\n\n\n\n<li>Vl\u00e1da navrhuje&nbsp;<strong>zru\u0161en\u00ed odpo\u010dtu za \u010dlensk\u00e9 p\u0159\u00edsp\u011bvky odbor\u016fm,<\/strong>&nbsp;jde o vysoce selektivn\u00ed v\u00fdjimku. Mnoz\u00ed lid\u00e9 jsou \u010dleny r\u016fzn\u00fdch neziskov\u00fdch organizac\u00ed &#8211; nap\u0159. v\u00fdchova a vzd\u011bl\u00e1v\u00e1n\u00ed ml\u00e1de\u017ee, sport apod. a \u017e\u00e1dn\u00fd odpo\u010det od z\u00e1kladu dan\u011b uplatnit nemohou. Je tedy obt\u00ed\u017en\u00e9 zd\u016fvodnit, pro\u010d pr\u00e1v\u011b jen tento jeden neziskov\u00fd subjekt m\u00e1 pr\u00e1vo na toto zv\u00fdhodn\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">*&nbsp;<em>\u00falevy budou moci b\u00fdt zohledn\u011bny je\u0161t\u011b v&nbsp;ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed za rok 2023<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1vrhy na \u00fapravu v&nbsp;m\u011bs\u00ed\u010dn\u00edch slev\u00e1ch na dani zam\u011bstnanc\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S ohledem na negativn\u00ed efekty da\u0148ov\u00e9 v\u00fdjimky vl\u00e1da navrhuje&nbsp;<strong>zru\u0161it slevu na dani na studenta.<\/strong>&nbsp;Hlavn\u00edm d\u016fvodem je n\u00edzk\u00e1 efektivita v\u016f\u010di klasick\u00fdm student\u016fm, kter\u00fdm by v principu posta\u010dovala standardn\u00ed sleva na poplatn\u00edka.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">*&nbsp;<em>sleva bude pop\u0159. moci b\u00fdt zohledn\u011bna je\u0161t\u011b v&nbsp;ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed za rok 2023<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200dN\u00e1vrhy na \u00fapravu ostatn\u00edch da\u0148ov\u00fdch \u00falev:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vl\u00e1da navrhuje&nbsp;<strong>zru\u0161en\u00ed osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f zam\u011bstnanc\u016fm<\/strong>, nebo\u0165 jde o selektivn\u00ed da\u0148ovou v\u00fdjimku, kterou efektivn\u011bji uplat\u0148uj\u00ed v\u011bt\u0161\u00ed zam\u011bstnavatel\u00e9. U mal\u00fdch firem \u010di \u017eivnostn\u00edk\u016f s mal\u00fdm po\u010dtem zam\u011bstnanc\u016f nen\u00ed toti\u017e efektivn\u00ed administrovat tyto da\u0148ov\u00e9 benefity tak, aby byly vyu\u017eity naplno.<\/li>\n\n\n\n<li>S ohledem na nepln\u011bn\u00ed \u00fa\u010delu da\u0148ov\u00e9 v\u00fdjimky vl\u00e1da navrhuje&nbsp;<strong>zru\u0161en\u00ed osvobozen\u00ed nadlimitn\u00edch stravenek.&nbsp;<\/strong>Ty dnes na rozd\u00edl od stravenkov\u00e9ho pau\u0161\u00e1lu mohou b\u00fdt poskytov\u00e1ny bez limitu, \u010d\u00edm\u017e mohou tyto stravovac\u00ed benefity \u010dinit \u0159\u00e1dov\u011b i tis\u00edce korun denn\u011b (tzv. mana\u017eersk\u00e9 stravenky). V souvislosti s t\u00edm dojde i k \u00faprav\u011b stravovac\u00edho pau\u0161\u00e1lu tak, aby ho mohly adekv\u00e1tn\u011b \u010derpat i osoby na del\u0161\u00edch pracovn\u00edch sm\u011bn\u00e1ch.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Posun prahu 23% dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze \u010dty\u0159n\u00e1sobku na trojn\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1vrh:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e1smo p\u0159\u00edjm\u016f, v r\u00e1mci kter\u00e9ho se plat\u00ed 23% sazba dan\u011b, bude nam\u00edsto 4-n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy za\u010d\u00ednat na&nbsp;<strong>3-n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V sou\u010dasnosti zam\u011bstnanec plat\u00ed 23% da\u0148 z p\u0159\u00edjm\u016f, kter\u00e9 p\u0159esahuj\u00ed \u010d\u00e1stku 161 300 K\u010d. Do t\u00e9to sumy plat\u00ed 15% da\u0148. Nov\u011b bude tato \u010d\u00e1stka zhruba ve v\u00fd\u0161i 121 000 K\u010d (uveden\u00e9 \u010d\u00e1stky jsou aktu\u00e1ln\u00ed pro rok 2023 a pravideln\u011b se valorizuj\u00ed v n\u00e1vaznosti na r\u016fst pr\u016fm\u011brn\u00e9 mzdy).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zastropov\u00e1n\u00ed \u00falev z odvod\u016f pro dohody o proveden\u00ed pr\u00e1ce :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1vrh:<em>&nbsp;<\/em>\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b se stanov\u00ed dva limity pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed zam\u011bstnance, kter\u00fd pracuje na z\u00e1klad\u011b DPP (a t\u00edm i limity pro placen\u00ed pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>prvn\u00ed limit bude stanoven pro DPP u jednoho zam\u011bstnavatele, a to&nbsp;<strong>ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy<\/strong>&nbsp;(pro rok 2023 -40&nbsp;324,-) a<\/li>\n\n\n\n<li>druh\u00fd limit (vy\u0161\u0161\u00ed) bude stanoven pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed&nbsp;<strong>p\u0159i soub\u011bhu v\u00edce DPP u v\u00edce zam\u011bstnavatel\u016f, a to ve v\u00fd\u0161i 40 % pr\u016fm\u011brn\u00e9 mzdy<\/strong>. Pokud zam\u011bstnanec p\u0159ekro\u010d\u00ed jeden \u010di druh\u00fd limit, bude ji\u017e odvedeno tak\u00e9 pojistn\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vl\u00e1da chce vy\u0159e\u0161it sou\u010dasnou nep\u0159\u00edznivou situaci, kdy jsou dohody o&nbsp;proveden\u00ed pr\u00e1ce nam\u00edsto p\u0159\u00edle\u017eitostn\u00e9ho zam\u011bstn\u00e1n\u00ed jedin\u00fdm a \u010dast\u00fdm zdrojem p\u0159\u00edjmu n\u011bkter\u00fdch zam\u011bstnanc\u016f. Dan\u00e9 osoby nejsou d\u00edky tomu d\u016fchodov\u011b poji\u0161t\u011bn\u00e9, tj. po skon\u010den\u00ed pr\u00e1ceschopnosti nemaj\u00ed bu\u010f v\u016fbec n\u00e1rok na starobn\u00ed d\u016fchod, anebo jen velmi mal\u00fd, co\u017e se odr\u00e1\u017e\u00ed v&nbsp;\u010derp\u00e1n\u00ed d\u00e1vek st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159\u00ed\u010dinou t\u00e9to situace je p\u0159edev\u0161\u00edm v\u00fdjimka v&nbsp;oblasti soci\u00e1ln\u00edho a zdravotn\u00edho pojistn\u00e9ho, kdy se z&nbsp;DPP do 10&nbsp;000&nbsp;K\u010d u&nbsp;jednoho zam\u011bstnavatele neplat\u00ed pojistn\u00e9. T\u00edmto zp\u016fsobem v\u0161ak lze b\u00fdt nyn\u00ed zam\u011bstn\u00e1n u&nbsp;v\u00edce zam\u011bstnavatel\u016f najednou a doch\u00e1z\u00ed tak ke kumulaci dohod. N\u00e1sledn\u011b tak takov\u00fd zam\u011bstnanec neplat\u00ed pojistn\u00e9 odvody i&nbsp;z&nbsp;pom\u011brn\u011b velk\u00fdch m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aby opat\u0159en\u00ed mohlo b\u00fdt kontrolov\u00e1no,<strong>&nbsp;bude zavedena evidence v\u0161ech DPP<\/strong>&nbsp;a p\u0159\u00edjm\u016f z t\u011bchto dohod.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>zdroj MFCR.cz (p\u0159\u00edloha tiskov\u00e9 zpr\u00e1vy k&nbsp;Ozdravn\u00e9mu bal\u00ed\u010dku)<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Vl\u00e1da \u010cesk\u00e9 republiky se v&nbsp;r\u00e1mci \u00faspor a ozdraven\u00ed st\u00e1tn\u00edho rozpo\u010dtu rozhodla vydat soubor opat\u0159en\u00ed, kter\u00e1 maj\u00ed mj. zru\u0161it nebo upravit n\u011bkter\u00e9 da\u0148ov\u00e9 v\u00fdjimky, zav\u00e9st nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro zam\u011bstnance, zastropovat \u00falevy z&nbsp;odvod\u016f pro DPP nebo tak\u00e9 posunout p\u00e1smo pro da\u0148ovou sazbu 23%. Opat\u0159en\u00ed by m\u011bla za\u010d\u00edt platit od 1.1.2024, nicm\u00e9n\u011b se zat\u00edm jedn\u00e1 pouze o n\u00e1vrhy, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":927,"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-926","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>N\u00e1vrhy na zm\u011bny ve mzdov\u00e9m zpracov\u00e1n\u00ed z pohledu Ozdravn\u00e9ho bal\u00ed\u010dku | 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=\"N\u00e1vrhy na zm\u011bny ve mzdov\u00e9m zpracov\u00e1n\u00ed z pohledu Ozdravn\u00e9ho bal\u00ed\u010dku | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Vl\u00e1da \u010cesk\u00e9 republiky se v&nbsp;r\u00e1mci \u00faspor a ozdraven\u00ed st\u00e1tn\u00edho rozpo\u010dtu rozhodla vydat soubor opat\u0159en\u00ed, kter\u00e1 maj\u00ed mj. zru\u0161it nebo upravit n\u011bkter\u00e9 da\u0148ov\u00e9 v\u00fdjimky, zav\u00e9st nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro zam\u011bstnance, zastropovat \u00falevy z&nbsp;odvod\u016f pro DPP nebo tak\u00e9 posunout p\u00e1smo pro da\u0148ovou sazbu 23%. Opat\u0159en\u00ed by m\u011bla za\u010d\u00edt platit od 1.1.2024, nicm\u00e9n\u011b se zat\u00edm jedn\u00e1 pouze o n\u00e1vrhy, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/navrhy-na-zmeny-ve-mzdovem-zpracovani-z-pohledu-ozdravneho-balicku\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-19T18:51:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-18T06:30:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-167.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"801\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ond\u0159ej Podehradsk\u00fd\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" 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