{"id":11338,"date":"2026-02-27T17:42:39","date_gmt":"2026-02-27T17:42:39","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&#038;p=11338"},"modified":"2026-04-02T12:00:01","modified_gmt":"2026-04-02T12:00:01","slug":"povinny-prispevek-zamestnavatele-na-produkty-sporeni-na-stari","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/povinny-prispevek-zamestnavatele-na-produkty-sporeni-na-stari\/","title":{"rendered":"Povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed"},"content":{"rendered":"\n<p>Od 1. ledna 2026 maj\u00ed zam\u011bstnavatel\u00e9, jejich\u017e <strong>zam\u011bstnanci <\/strong>vykon\u00e1vaj\u00ed pr\u00e1ce <strong>za\u0159azen\u00e9 do t\u0159et\u00ed skupiny rizik<\/strong>, <strong>povinnost p\u0159isp\u00edvat<\/strong> t\u011bmto <strong>zam\u011bstnanc\u016fm na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed ve v\u00fd\u0161i 4% vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong> (z\u00e1kon \u010d. 324\/2025 Sb.). Nad r\u00e1mec povinn\u00e9ho p\u0159\u00edsp\u011bvku m\u016f\u017ee zam\u011bstnavatel p\u0159isp\u00edvat tak\u00e9 nepovinn\u011b konstantn\u00ed \u010d\u00e1stkou nebo procentem jako dosud.<\/p>\n\n\n\n<p><strong>Rizikov\u00e1 pr\u00e1ce<\/strong> je pro \u00fa\u010dely tohoto z\u00e1kona definov\u00e1na jako pr\u00e1ce za\u0159azen\u00e1 ve <strong>III. kategorii rizik pro faktory pracovn\u00edch podm\u00ednek<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>vibrace<\/strong><\/li>\n\n\n\n<li><strong>z\u00e1t\u011b\u017e chladem<\/strong><\/li>\n\n\n\n<li><strong>z\u00e1t\u011b\u017e teplem<\/strong><\/li>\n\n\n\n<li><strong>celkov\u00e1 fyzick\u00e1 z\u00e1t\u011b\u017e, pokud se jedn\u00e1 o z\u00e1t\u011b\u017e p\u0159i dynamick\u00e9 fyzick\u00e9 pr\u00e1ci vykon\u00e1van\u00e9 velk\u00fdmi svalov\u00fdmi skupinami<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Z\u00e1le\u017e\u00ed na individu\u00e1ln\u00edm vyhodnocen\u00ed, jestli d\u016fvod za\u0159azen\u00ed zam\u011bstnance do III. kategorie uveden\u00fd od hygieny je jedn\u00edm z t\u011bch, kter\u00e9 jsou uvedeny v z\u00e1kon\u011b.<\/p>\n\n\n\n<p><strong>Zam\u011bstnavatel je povinen poskytnout zam\u011bstnanci p\u0159\u00edsp\u011bvek<\/strong> za ka\u017ed\u00e9 rozhodn\u00e9 obdob\u00ed, kdy zam\u011bstnanec odpracuje alespo\u0148 3 sm\u011bny rizikov\u00e9 pr\u00e1ce, p\u0159i\u010dem\u017e sm\u011bna je zde ur\u010dena jako 8 odpracovan\u00fdch hodin. Ka\u017ed\u00e1 zapo\u010dat\u00e1 hodina se po\u010d\u00edt\u00e1 jako cel\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Jak spr\u00e1vn\u011b nastavit povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele p\u0159i pr\u00e1ci v riziku v mzdov\u00e9m programu<\/h2>\n\n\n\n<p>Aby program spr\u00e1vn\u011b vypo\u010d\u00edtal a odeslal povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na penzijn\u00ed fond za zam\u011bstnance vykon\u00e1vaj\u00edc\u00ed pr\u00e1ci v riziku, je pot\u0159eba splnit <strong>t\u0159i z\u00e1kladn\u00ed podm\u00ednky:<\/strong><\/p>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>1. Nastaven\u00ed p\u0159\u00edslu\u0161n\u00e9 sr\u00e1\u017eky poji\u0161t\u011bn\u00ed ve sr\u00e1\u017ek\u00e1ch na \u00fa\u010det<\/strong><\/summary>\n<p><\/p>\n\n\n\n<p>Otev\u0159ete &#8222;Sr\u00e1\u017eky na \u00fa\u010det&#8220; zam\u011bstnance pomoc\u00ed funkce:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>v modulu mzdy v kmenov\u00e9 kart\u011b zam\u011bstnance (funkce mzdy 2-1-1), vlevo dole &#8222;Funkce&#8220; &#8211; &#8222;Sr\u00e1\u017eky na \u00fa\u010det&#8220;,<\/li>\n\n\n\n<li>nebo v modulu personalistika v kmenov\u00e9 kart\u011b zam\u011bstnance (funkce pers 1-1), z\u00e1lo\u017eka &#8222;Mzdov\u00e9 \u00fadaje&#8220; &#8211; vlevo dole &#8222;Sr\u00e1\u017eky na \u00fa\u010det&#8220;,<\/li>\n\n\n\n<li>nebo pomoc\u00ed funkce Mzdy 2-2-2 &#8222;Sr\u00e1\u017eky na \u00fa\u010det&#8220;,<\/li>\n\n\n\n<li>nebo p\u0159es Pracovn\u00ed seznam &#8211; tla\u010d\u00edtko &#8222;Aktualizace&#8220; &#8211; &#8222;Sr\u00e1\u017eky na \u00fa\u010det&#8220;.<\/li>\n<\/ul>\n\n\n\n<p>Ve Sr\u00e1\u017ek\u00e1ch na \u00fa\u010det zvolte jako &#8222;Druh sr\u00e1\u017eky&#8220; <strong>sr\u00e1\u017eku \u010d. 5 &#8222;Poji\u0161t\u011bn\u00ed<\/strong>&#8222;. Ve spodn\u00ed \u010d\u00e1sti v sekci &#8222;Poji\u0161t\u011bn\u00ed&#8220; vyberte<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed <\/strong>nebo <strong>penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/strong>,<\/li>\n\n\n\n<li>ozna\u010dte \u00fadaj &#8222;<strong>Pouze organizace<\/strong>&#8222;,<\/li>\n\n\n\n<li>a na prav\u00e9 stran\u011b okna za\u0161krtn\u011bte check box s n\u00e1zvem &#8222;<strong>Povinn\u00fd p\u0159\u00edsp\u011bvek organizace za pr\u00e1ci v riziku<\/strong>&#8222;.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u010c\u00e1stku ke sra\u017een\u00ed<\/strong> ponechte <strong>pr\u00e1zdnou<\/strong>. <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>V\u00fd\u0161e 4 %<\/strong> se<\/mark> <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">nevypl\u0148uje<\/mark><\/strong> ru\u010dn\u011b, <strong>po\u010d\u00edt\u00e1 se automaticky<\/strong> po spln\u011bn\u00ed v\u0161ech podm\u00ednek. Vypo\u010dten\u00e1 \u010d\u00e1stka se zobraz\u00ed v modr\u00e9m \u00fadaji vedle \u00fadaje &#8222;Povinn\u00fd p\u0159\u00edsp\u011bvek organizace za pr\u00e1ci v riziku&#8220; po proveden\u00ed v\u00fdpo\u010dtu pomoc\u00ed funkce 6-1 nebo 6-2.<\/p>\n\n\n\n<p><em>Vzor vypln\u011bn\u00ed povinn\u00e9ho p\u0159\u00edsp\u011bvku<\/em>:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"889\" height=\"618\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-41.png\" alt=\"\" class=\"wp-image-11340\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-41.png 889w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-41-300x209.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-41-768x534.png 768w\" sizes=\"auto, (max-width: 889px) 100vw, 889px\" \/><\/figure><\/div>\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">Nepovinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele (pokud existuje)<\/h4>\n\n\n\n<p>Nepovinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele m\u016f\u017eete evidovat ve stejn\u00e9 v\u011bt\u011b jako povinn\u00fd p\u0159\u00edsp\u011bvek. Pro tento nepovinn\u00fd p\u0159\u00edsp\u011bvek uve\u010fte hodnotu v \u00fadaji &#8222;\u010c\u00e1stka ke sra\u017een\u00ed&#8220; a vyberte, zdali jde o K\u010d nebo % nepovinn\u00e9ho p\u0159\u00edsp\u011bvku.<\/p>\n\n\n\n<p><em>Vzor vypln\u011bn\u00ed nepovinn\u00e9ho p\u0159\u00edsp\u011bvku s povinn\u00fdm p\u0159\u00edsp\u011bvkem:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V na\u0161em p\u0159\u00edkladu dojde p\u0159i spln\u011bn\u00ed v\u0161ech podm\u00ednek k poskytnut\u00ed povinn\u00e9ho p\u0159\u00edsp\u011bvku ve v\u00fd\u0161i 4 % z VZ a nepovinn\u00e9ho p\u0159\u00edsp\u011bvku ve v\u00fd\u0161i 2 % v VZ.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"899\" height=\"626\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-42.png\" alt=\"\" class=\"wp-image-11341\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-42.png 899w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-42-300x209.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-42-768x535.png 768w\" sizes=\"auto, (max-width: 899px) 100vw, 899px\" \/><\/figure><\/div>\n\n\n<p><\/p>\n<\/details>\n\n\n\n<div style=\"height:21px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>2. Zad\u00e1n\u00ed datumu \u017e\u00e1dosti zam\u011bstnance o povinn\u00fd p\u0159\u00edsp\u011bvek<\/strong><\/summary>\n<p><\/p>\n\n\n\n<p><strong>Pro pod\u00e1n\u00ed \u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele nen\u00ed stanovena \u017e\u00e1dn\u00e1 standardizovan\u00e1 forma.<\/strong> Je tedy na ka\u017ed\u00e9m zam\u011bstnavateli, zda p\u0159iprav\u00ed jednotn\u00fd formul\u00e1\u0159 pro sv\u00e9 zam\u011bstnance, nebo ponech\u00e1 na zam\u011bstnanci, jakou formou \u017e\u00e1dost pod\u00e1 (nap\u0159. p\u00edsemn\u011b \u010di e-mailem).<\/p>\n\n\n\n<p><em>Vzor jednoduch\u00e9 \u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek:<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"687\" height=\"647\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-45.png\" alt=\"\" class=\"wp-image-11344\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-45.png 687w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-45-300x283.png 300w\" sizes=\"auto, (max-width: 687px) 100vw, 687px\" \/><\/figure><\/div>\n\n\n<p>Pro uplatn\u011bn\u00ed povinn\u00e9ho p\u0159\u00edsp\u011bvku je d\u016fle\u017eit\u00e9 datum, kdy zam\u011bstnanec po\u017e\u00e1d\u00e1 o povinn\u00fd p\u0159\u00edsp\u011bvek sv\u00e9ho zam\u011bstnavatele. Tato informace se vypln\u00ed do&nbsp;<strong>nov\u00e9ho \u00fadaje&nbsp;L4056 &#8211; Datum&nbsp;\u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek na PF<\/strong>, kter\u00fd najdete v Personalistice na z\u00e1lo\u017ece &#8222;Zdravotn\u00ed a pro d\u016fchod&#8220; nebo ve Mzd\u00e1ch na z\u00e1lo\u017ece &#8222;Mzdov\u00e9&nbsp;\u00fadaje &#8211; ostatn\u00ed&#8220;.<\/p>\n\n\n\n<p class=\"has-text-align-center\">a) <strong>V modulu Personalistika: z\u00e1lo\u017eka &#8222;\u00dadaje zdravotn\u00ed a pro d\u016fchod&#8220;, \u00fadaj L4056<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"904\" height=\"731\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-43.png\" alt=\"\" class=\"wp-image-11342\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-43.png 904w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-43-300x243.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-43-768x621.png 768w\" sizes=\"auto, (max-width: 904px) 100vw, 904px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\">b) <strong>V modulu Mzdy: z\u00e1lo\u017eka &#8222;Mzdov\u00e9 \u00fadaje &#8211; Ostatn\u00ed&#8220;, \u00fadaj L4056<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"904\" height=\"730\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-44.png\" alt=\"\" class=\"wp-image-11343\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-44.png 904w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-44-300x242.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-44-768x620.png 768w\" sizes=\"auto, (max-width: 904px) 100vw, 904px\" \/><\/figure><\/div>\n\n\n<p>V p\u0159\u00edpad\u011b, kdy zam\u011bstnanci vznikne n\u00e1rok na povinn\u00fd p\u0159\u00edsp\u011bvek, odpracuje hodiny rizikov\u00e9 pr\u00e1ce, ale nebude vypln\u011bno datum \u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek (L4056), syst\u00e9m tento&nbsp;<strong>nesoulad vyhodnot\u00ed a bude informovat v protokolu o v\u00fdpo\u010dtu (po spu\u0161t\u011bn\u00ed funkce mzdy 6-1).<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Zad\u00e1n\u00ed datumu \u017e\u00e1dosti a vliv na z\u00fa\u010dtov\u00e1n\u00ed a odesl\u00e1n\u00ed p\u0159\u00edsp\u011bvku<\/h3>\n\n\n\n<p>Zam\u011bstnanec po\u017e\u00e1d\u00e1 o povinn\u00fd p\u0159\u00edsp\u011bvek, nap\u0159\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dne 12.12.2025 &#8211; toto datum zad\u00e1te do programu do \u00fadaje L4056:\n<ul class=\"wp-block-list\">\n<li><strong>Za\u00fa\u010dtov\u00e1n\u00ed <\/strong>p\u0159\u00edsp\u011bvku prob\u011bhne v<strong> lednu 2026<\/strong>.<\/li>\n\n\n\n<li><strong>Odesl\u00e1n\u00ed <\/strong>na penzijn\u00ed fond prob\u011bhne v <strong>\u00fanoru 2026<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dne 4.1.2026 &#8211; toto datum zad\u00e1te do programu do \u00fadaje L4056:\n<ul class=\"wp-block-list\">\n<li><strong>Z\u00fa\u010dtov\u00e1n\u00ed <\/strong>p\u0159\u00edsp\u011bvku prob\u011bhne v <strong>\u00fanoru 2026<\/strong>.<\/li>\n\n\n\n<li><strong>Odesl\u00e1n\u00ed <\/strong>na penzijn\u00ed fond prob\u011bhne v <strong>b\u0159eznu 2026<\/strong>. <\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<\/details>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>3. Vykazov\u00e1n\u00ed pr\u00e1ce v riziku<\/strong><\/summary>\n<p><\/p>\n\n\n\n<p>\u0158e\u0161en\u00ed t\u00e9to problematiky a nastaven\u00ed v syst\u00e9mu Nugget SW je mo\u017en\u00e9 n\u011bkolika zp\u016fsoby. Z\u00e1le\u017e\u00ed na konkr\u00e9tn\u00ed situaci u zam\u011bstnavatele, kterou mo\u017enost zvol\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Podm\u00ednka pro vznik n\u00e1roku<\/h3>\n\n\n\n<p>Aby vznikl n\u00e1rok na povinn\u00fd p\u0159\u00edsp\u011bvek, mus\u00ed zam\u011bstnanec odpracovat alespo\u0148: <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>3 sm\u011bny v m\u011bs\u00edci = 24 hodin<\/strong> (1 sm\u011bna = 8h)<\/mark><\/p>\n\n\n\n<p>Sm\u011bny krat\u0161\u00ed ne\u017e 4 hodiny se do \u00fahrnu <strong>nezapo\u010d\u00edt\u00e1vaj\u00ed<\/strong>.<\/p>\n\n\n\n<p>Odpracovan\u00e1 doba v r\u00e1mci sm\u011bny, kter\u00e1 v souhrnu nedos\u00e1hne alespo\u0148 poloviny stanoven\u00e9 d\u00e9lky sm\u011bny, se pro \u00fa\u010dely evidence a hodnocen\u00ed rizikov\u00e9 pr\u00e1ce nepova\u017euje za v\u00fdkon pr\u00e1ce v riziku a nezahrnuje se do evidence hodin rizikov\u00e9 pr\u00e1ce.<\/p>\n\n\n\n<p>Ka\u017ed\u00e1 <strong>sm\u011bna se do \u00fahrnu pr\u00e1ce po\u010d\u00edt\u00e1 v&nbsp;d\u00e9lce zaokrouhlen\u00e9 na cel\u00e9 hodiny nahoru<\/strong>. <\/p>\n\n\n\n<p>Pokud tedy zam\u011bstnanec pracuje ve sm\u011bn\u00e1ch o d\u00e9lce 10,5 hodiny a za m\u011bs\u00edc nap\u0159\u00edklad odpracuje: <strong>15 sm\u011bn o d\u00e9lce 10,5 hodiny v&nbsp;celkov\u00e9 d\u00e9lce 157,5 hodiny<\/strong><\/p>\n\n\n\n<p>Pro \u00fa\u010dely posouzen\u00ed pr\u00e1ce v&nbsp;riziku se mu zapo\u010d\u00edt\u00e1v\u00e1: 1<strong>5 sm\u011bn o d\u00e9lce 11 hodin v&nbsp;celkov\u00e9 d\u00e9lce 165 hodin<\/strong><\/p>\n\n\n\n<p><strong>Z\u00e1po\u010det sm\u011bn pro posouzen\u00ed n\u00e1roku je 165 \/ 8 = 20,62 sm\u011bny.<\/strong><\/p>\n\n\n\n<p>Pr\u00e1ce v riziku mus\u00ed b\u00fdt spr\u00e1vn\u011b vyk\u00e1zan\u00e1. Lze pou\u017e\u00edt <strong>t\u0159i r\u016fzn\u00e9 zp\u016fsoby<\/strong>, kter\u00e9 je mo\u017en\u00e9 <strong>kombinovat pro r\u016fzn\u00e9 skupiny zam\u011bstnanc\u016f<\/strong>. <strong>Zadat pr\u00e1ci na riziku<\/strong> m\u016f\u017eete <strong>procentu\u00e1ln\u00edm vyj\u00e1d\u0159en\u00edm rizikov\u00e9 pr\u00e1ce<\/strong>, u<strong>r\u010den\u00edm doby pr\u00e1ce v rizikov\u00fdch faktorech mzdovou slo\u017ekou<\/strong> nebo <strong>nastaven\u00edm algoritmu 2 u hodinkov\u00fdch mzdov\u00fdch slo\u017eek<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">1. Vykazov\u00e1n\u00ed pomoc\u00ed mzdov\u00e9 slo\u017eky 970<\/h3>\n\n\n\n<p>Mzdov\u00e1 slo\u017eka 970 je eviden\u010dn\u00ed, nevstupuje do dal\u0161\u00edch v\u00fdpo\u010dt\u016f a v\u00fdhradn\u011b eviduje hodiny (nikoliv dny ani sm\u011bny) pr\u00e1ce v&nbsp;riziku.<\/p>\n\n\n\n<p>Hodiny mus\u00ed zahrnovat plnou d\u00e9lku sm\u011bn pro ur\u010den\u00ed n\u00e1roku, tzn. ka\u017ed\u00e1 jednotliv\u00e1 zapo\u010d\u00edtan\u00e1 sm\u011bna mus\u00ed b\u00fdt zaokrouhlena na cel\u00e9 hodiny nahoru.<\/p>\n\n\n\n<p>Mzdovou <strong>slo\u017eku 970 je mo\u017en\u00e9 pou\u017eit i pro korekci<\/strong> doby pro stanoven\u00ed n\u00e1roku, pokud budete vyu\u017e\u00edvat jin\u00fd zp\u016fsob vykazov\u00e1n\u00ed a mechanismus v\u00fdpo\u010dtu.<\/p>\n\n\n\n<p>Tato mzdov\u00e1 slo\u017eka nebude nijak kr\u00e1cena.<\/p>\n\n\n\n<p>Mzdov\u00e1 slo\u017eka 970 se zad\u00e1v\u00e1 do <strong>\u010dasov\u00e9ho fondu<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ru\u010dn\u00edm z\u00e1pisem,<\/li>\n\n\n\n<li>importem,<\/li>\n\n\n\n<li>p\u0159enosem z doch\u00e1zky.<\/li>\n<\/ul>\n\n\n\n<p><strong>Doporu\u010den\u00ed:<\/strong><br>V\u00e9st evidenci rizikov\u00e9 pr\u00e1ce p\u0159\u00edmo v doch\u00e1zkov\u00e9m syst\u00e9mu a importovat ji spole\u010dn\u011b s doch\u00e1zkou do fondu.<\/p>\n\n\n\n<p><em>Vzor vyk\u00e1z\u00e1n\u00ed pr\u00e1ce v riziku mzdovou slo\u017ekou 970:<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1005\" height=\"566\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-56.png\" alt=\"\" class=\"wp-image-11359\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-56.png 1005w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-56-300x169.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-56-768x433.png 768w\" sizes=\"auto, (max-width: 1005px) 100vw, 1005px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">2. Vykazov\u00e1n\u00ed procentu\u00e1ln\u00edm pod\u00edlem rizikov\u00e9 pr\u00e1ce na celkov\u00e9 odpracovan\u00e9 dob\u011b (\u00fadaj L4819)<\/h3>\n\n\n\n<p>Pou\u017eije se v p\u0159\u00edpad\u011b, kdy je pod\u00edl pr\u00e1ce v p\u0159\u00edslu\u0161n\u00fdch rizikov\u00fdch faktorech mo\u017en\u00e9 ur\u010dit pevn\u00fdm procentem.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Na kart\u011b zam\u011bstnance, v poli <strong>L4819<\/strong> nastav\u00edte procento (nap\u0159. 50 %)\n<ul class=\"wp-block-list\">\n<li>karta zam\u011bstnance ve mzd\u00e1ch &#8211; z\u00e1lo\u017eka &#8222;Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed&#8220; <\/li>\n\n\n\n<li>karta zam\u011bstnance v personalistice &#8211; z\u00e1lo\u017eka &#8222;Mzdov\u00e9 \u00fadaje II&#8220;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Odpracovanou doby vykazujete standardn\u00edm zp\u016fsobem mzdov\u00fdmi slo\u017ekami 131 nebo 112.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\">a) <strong>Karta zam\u011bstnance ve mzd\u00e1ch &#8211; z\u00e1lo\u017eka &#8222;Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed&#8220; <\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"736\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-47.png\" alt=\"\" class=\"wp-image-11346\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-47.png 901w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-47-300x245.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-47-768x627.png 768w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\">b) <strong>Karta zam\u011bstnance v personalistice &#8211; z\u00e1lo\u017eka &#8222;Mzdov\u00e9 \u00fadaje II&#8220;<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"902\" height=\"733\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-49.png\" alt=\"\" class=\"wp-image-11348\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-49.png 902w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-49-300x244.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-49-768x624.png 768w\" sizes=\"auto, (max-width: 902px) 100vw, 902px\" \/><\/figure><\/div>\n\n\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00davazek: 40 h \/ t\u00fdden -&gt; d\u00e9lka sm\u011bny 8 hodin<\/li>\n\n\n\n<li>\u00dadaj L4819 = 50 %\n<ul class=\"wp-block-list\">\n<li>Vyk\u00e1zan\u00e1 doba: <strong>176 h (22 sm\u011bn)<\/strong><\/li>\n\n\n\n<li>Z toho program automaticky vypo\u010d\u00edt\u00e1 rizikovou dobu 176 * 0,5 \/ 8 = 11 sm\u011bn<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>P\u0159i pou\u017eit\u00ed tohoto algoritmu je nutno vz\u00edt v \u00favahu zjednodu\u0161uj\u00edc\u00ed p\u0159edpoklad, \u017ee pr\u00e1ce v riziku je v r\u00e1mci pracovn\u00ed doby posuzov\u00e1na jako rovnom\u011brn\u011b rozlo\u017een\u00e1 a ve\u0161ker\u00e9 odpracovan\u00e9 sm\u011bny v m\u011bs\u00edci tak budou posuzov\u00e1ny jednotn\u011b.<\/p>\n\n\n\n<p>Pou\u017eit\u00ed u necelohodinov\u00fdch d\u00e9lek sm\u011bn je pak problematick\u00e9 z&nbsp;d\u016fvodu zaokrouhlov\u00e1n\u00ed, kdy je je\u0161t\u011b nutno dobu pro z\u00e1po\u010det pr\u00e1ce v&nbsp;riziku nad r\u00e1mec skute\u010dn\u011b odpracovan\u00e9 doby korigovat korek\u010dn\u00ed slo\u017ekou 970.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00davazek: 37,5 h \/ t\u00fdden -&gt; d\u00e9lka sm\u011bny 7,5 hodin<\/li>\n\n\n\n<li>\u00dadaj L4819 = 50 %\n<ul class=\"wp-block-list\">\n<li>vyk\u00e1zan\u00e1 doba: <strong>157,5 h (21 sm\u011bn)<\/strong><\/li>\n\n\n\n<li>z toho by program automaticky vypo\u010d\u00edtal rizikovou dobu 157,5 * 0,5 \/ 8 = 9,84 sm\u011bn, to je ale \u0161patn\u011b<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Zaokrouhlen\u00ed ka\u017ed\u00e9 jednotliv\u00e9 sm\u011bny nahoru je t\u0159eba doplnit korek\u010dn\u00ed mzdovou slo\u017ekou 970, zde ve v\u00fd\u0161i<\/strong>: korekce zaokrouhlen\u00ed (MS970): <strong>10,5 h<\/strong><\/p>\n\n\n\n<p><strong>Celkov\u00fd po\u010det sm\u011bn pro posouzen\u00ed n\u00e1roku<\/strong>: (157,5 + 10,5) * 0,5 \/ 8 = 10,5 sm\u011bny<\/p>\n\n\n\n<p><em>Vzor zad\u00e1n\u00ed v \u010dasov\u00e9m fondu a simulace (kde je vypo\u010dteno 4% z VZ ve mzdov\u00e9 slo\u017ece 5336):<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1004\" height=\"576\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-57.png\" alt=\"\" class=\"wp-image-11385\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-57.png 1004w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-57-300x172.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-57-768x441.png 768w\" sizes=\"auto, (max-width: 1004px) 100vw, 1004px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">3. Vykazov\u00e1n\u00ed pomoc\u00ed zvl\u00e1\u0161tn\u00ed hodinov\u00e9 mzdov\u00e9 slo\u017eky s algoritmem RI3<\/h3>\n\n\n\n<p>Zp\u016fsob je zalo\u017een\u00fd na pou\u017eit\u00ed zvl\u00e1\u0161tn\u00ed hodinov\u00e9 slo\u017eky ur\u010den\u00e9 k&nbsp;evidenci odpracovan\u00e9 doby pln\u011b zapo\u010ditateln\u00e9 jako doba pr\u00e1ce v&nbsp;riziku. Nelze pou\u017e\u00edt mzdov\u00e9 slo\u017eky 131 a 112, kter\u00e9 dogenerov\u00e1v\u00e1 kontrola \u010dasov\u00e9ho fondu (a jsou naopak pou\u017e\u00edv\u00e1ny u zp\u016fsobu evidence pevn\u00fdm procentem).<\/p>\n\n\n\n<p>Ve mzd\u00e1ch ve funkci 2\u20134\u20132 &#8222;\u010c\u00edseln\u00edk mzdov\u00fdch slo\u017eek &#8211; atributy:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Vyberte pou\u017e\u00edvanou mzdovou slo\u017eku (nap\u0159. 136).<\/li>\n\n\n\n<li>V poli <strong>Algoritmus 2<\/strong> nastavte <strong>RI3 \u2013 Pr\u00e1ce ve III. stupni rizika<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p><strong>V\u0161echny hodiny zapsan\u00e9 t\u011bmito slo\u017ekami se automaticky zapo\u010d\u00edtaj\u00ed jako pr\u00e1ce v riziku<\/strong>.<\/p>\n\n\n\n<p><strong><em>Pozn\u00e1mka<\/em><\/strong>: Pokud zam\u011bstnanec pracuje \u010d\u00e1st doby v&nbsp;riziku a \u010d\u00e1st doby mimo riziko, je jeho odpracovan\u00e1 doba vykazov\u00e1na dv\u011bma r\u016fzn\u00fdmi slo\u017ekami, nap\u0159. slo\u017ekou 131 pro dobu mimo riziko a slo\u017ekou 136 pro pr\u00e1ci v&nbsp;riziku.<\/p>\n\n\n\n<p><em>Vzor nastaven\u00ed mzdov\u00fdch slo\u017eek 136<\/em> <em>&#8211; nastaven algoritmus RI3:<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"487\" height=\"713\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-51.png\" alt=\"\" class=\"wp-image-11354\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-51.png 487w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-51-205x300.png 205w\" sizes=\"auto, (max-width: 487px) 100vw, 487px\" \/><\/figure><\/div>\n\n\n<p><em>Vzor nastaven\u00ed mzdov\u00fdch slo\u017eek 1136<\/em> <em>&#8211; algoritmus z\u016fstane nevypln\u011bn<\/em>:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"709\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-52.png\" alt=\"\" class=\"wp-image-11355\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-52.png 460w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-52-195x300.png 195w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-left\"><strong><em>Pozn\u00e1mka<\/em><\/strong>: Je t\u0159eba si uv\u011bdomit, \u017ee tyto slo\u017eky budou obsahovat skute\u010dn\u011b odpracovanou dobu v r\u00e1mci jednotliv\u00fdch sm\u011bn. V p\u0159\u00edpad\u011b necelohodinov\u00e9 d\u00e9lky sm\u011bn je nutno i zde doplnit p\u0159\u00edslu\u0161nou slo\u017eku odpracovan\u00e9 doby je\u0161t\u011b korek\u010dn\u00ed slo\u017ekou 970 obsahuj\u00edc\u00ed dopln\u011bk doby ka\u017ed\u00e9 jednotliv\u00e9 sm\u011bny do cel\u00e9 hodiny. Slo\u017eky odpracovan\u00e9 doby i korek\u010dn\u00ed slo\u017eka mohou b\u00fdt uvedeny jako celom\u011bs\u00ed\u010dn\u00ed \u00fahrn.<\/p>\n\n\n\n<p class=\"has-text-align-left\"><em>Vzor zad\u00e1n\u00ed v \u010dasov\u00e9m fondu za pou\u017eit\u00ed mzdov\u00e9 slo\u017eky 136:<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1004\" height=\"577\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-53.png\" alt=\"\" class=\"wp-image-11356\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-53.png 1004w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-53-300x172.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-53-768x441.png 768w\" sizes=\"auto, (max-width: 1004px) 100vw, 1004px\" \/><\/figure><\/div>\n\n\n<p><\/p>\n<\/details>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">D\u016fle\u017eit\u00e9 upozorn\u011bn\u00ed a shrnut\u00ed ke stanoven\u00ed n\u00e1roku<\/h2>\n\n\n\n<p>Jako univerz\u00e1ln\u011b pou\u017eiteln\u00e9 \u0159e\u0161en\u00ed lze ozna\u010dit podrobnou evidenci odpracovan\u00fdch sm\u011bn v riziku a jejich evidenci ve slo\u017ece 970. Je v\u0161ak nutn\u00e9 zohlednit dopo\u010det ka\u017ed\u00e9 jednotliv\u00e9 zapo\u010d\u00edtan\u00e9 sm\u011bny do cel\u00e9 hodiny, tj. zaokrouhlen\u00ed jej\u00ed d\u00e9lky nahoru.<\/p>\n\n\n\n<p>Ve specifick\u00fdch p\u0159\u00edpadech m\u016f\u017ee b\u00fdt jednodu\u0161\u0161\u00ed aktivace konkr\u00e9tn\u00ed slo\u017eky\/slo\u017eek odpracovan\u00e9 doby algoritmem RI3. V p\u0159\u00edpad\u011b celohodinov\u00fdch sm\u011bn pak nebude t\u0159eba evidovat v\u016fbec nic nav\u00edc proti st\u00e1vaj\u00edc\u00edmu stavu. U necelohodinov\u00fdch sm\u011bn bude nutno dopl\u0148ovat korekci doby slo\u017ekou 970.<\/p>\n\n\n\n<p>Automatick\u00fd v\u00fdpo\u010det procentem pod\u00edlu pr\u00e1ce v riziku dle \u00fadaje L4819 se jev\u00ed jako vhodn\u00fd u pln\u00e9ho z\u00e1po\u010dtu doby 100 procenty, u necelohodinov\u00fdch sm\u011bn v\u0161ak st\u00e1le vede k nutnosti dod\u00e1n\u00ed dopo\u010dtu do celohodinov\u00e9 d\u00e9lky korek\u010dn\u00ed slo\u017ekou 970.<\/p>\n\n\n\n<p>Automatick\u00fd v\u00fdpo\u010det jen d\u00edl\u010d\u00ed \u010d\u00e1sti doby m\u00e9n\u011b ne\u017e 100 procenty v \u00fadaji L4819 je zalo\u017een na zna\u010dn\u011b zjednodu\u0161uj\u00edc\u00edm p\u0159edpokladu rovnom\u011brn\u00e9ho rozlo\u017een\u00ed rizikov\u00e9 a nerizikov\u00e9 pr\u00e1ce a u necelohodinov\u00fdch sm\u011bn je\u0161t\u011b vede k nutnosti p\u0159epo\u010d\u00edtat p\u0159\u00edslu\u0161n\u00fdm pom\u011brem i korek\u010dn\u00ed dobu ve slo\u017ece 970. Pro tyto p\u0159\u00edpady se jev\u00ed jako vhodn\u011bj\u0161\u00ed evidence skute\u010dn\u011b odpracovan\u00fdch dob v riziku, je-li to v mo\u017enostech organizace.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Algoritmus stanoven\u00ed hodin pro ur\u010den\u00ed n\u00e1roku na p\u0159\u00edsp\u011bvek<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>V p\u0159\u00edpad\u011b uveden\u00ed nenulov\u00e9ho procenta pod\u00edlu rizikov\u00e9 pr\u00e1ce v \u00fadaji L4819 u dan\u00e9ho pom\u011bru dojde k n\u00e1po\u010dtu slo\u017eek 131 a 112 a sou\u010det hodin se vyn\u00e1sob\u00ed \u00fadajem L4819.<\/li>\n\n\n\n<li>Napo\u010dtou se v\u0161echny hodinov\u00e9 slo\u017eky 100-499, kter\u00e9 jsou ozna\u010deny algoritmem 2 = RI3.<\/li>\n\n\n\n<li>Napo\u010dte se mzdov\u00e1 slo\u017eka 970.<\/li>\n\n\n\n<li>Po\u010det sm\u011bn pro stanoven\u00ed n\u00e1roku se vypo\u010d\u00edt\u00e1 jako sou\u010det v\u0161ech v\u00fd\u0161e uveden\u00fdch d\u00edl\u010d\u00edch \u00fahrn\u016f hodin vyd\u011blen\u00fd osmi.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Slo\u017eit\u011bj\u0161\u00ed p\u0159\u00edklady pou\u017eit\u00ed<\/h2>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Vykazov\u00e1n\u00ed slo\u017ekou 970<\/strong><\/summary>\n<p><\/p>\n\n\n\n<p><strong><em>Zam\u011bstnanec m\u00e1 v pat\u0159i\u010dn\u00e9m riziku 3 sm\u011bny o d\u00e9lce 7,5 hodiny. Slo\u017eky odpracovan\u00e9 doby NEJSOU ozna\u010deny algoritmem RI3 a pom\u011br nem\u00e1 stanoven\u00fd pod\u00edl L4819.&nbsp;<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ve slo\u017ek\u00e1ch odpracovan\u00e9 doby bude m\u00edt celkov\u00fd \u00fahrn za dan\u00e9 sm\u011bny 22,5 hodiny, ty se pou\u017eij\u00ed pro v\u0161echny mzdov\u00e9 \u00fa\u010dely, nikoli v\u0161ak pro \u00fa\u010del stanoven\u00ed n\u00e1roku na p\u0159\u00edsp\u011bvek. Za t\u00edm \u00fa\u010delem mus\u00ed b\u00fdt uvedena slo\u017eka 970 s hodnotu 24 hodin.<\/li>\n\n\n\n<li>V\u00fdsledkem je z\u00e1po\u010det 3 sm\u011bn (24 \/ 8 hodin).<\/li>\n<\/ul>\n<\/details>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Pou\u017eit\u00ed algoritmu RI3<\/strong><\/summary>\n<p><\/p>\n\n\n\n<p><strong><em>Zam\u011bstnanec m\u00e1 v pat\u0159i\u010dn\u00e9m riziku 3 sm\u011bny o d\u00e9lce 7,5 hodiny. Slo\u017eky odpracovan\u00e9 doby JSOU ozna\u010deny algoritmem RI3 a pom\u011br nem\u00e1 stanoven\u00fd pod\u00edl L4819.<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ve slo\u017ek\u00e1ch odpracovan\u00e9 bude m\u00edt celkov\u00fd \u00fahrn za dan\u00e9 sm\u011bny 22,5 hodiny. Tyto hodiny se pou\u017eij\u00ed pro stanoven\u00ed n\u00e1roku na p\u0159\u00edsp\u011bvek, ale t\u00e9\u017e mus\u00ed b\u00fdt uvedena slo\u017eka 970 ve v\u00fd\u0161i 1,5 hodiny na dorovn\u00e1n\u00ed zapo\u010dat\u00fdch hodin sm\u011bn.<\/li>\n\n\n\n<li>T\u00edm p\u00e1dem mu budou p\u0159izn\u00e1ny 3 sm\u011bny ((22,5 + 1,5) \/ 8 hodin).<\/li>\n<\/ul>\n<\/details>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Pou\u017eit\u00ed procenta pod\u00edlu rizikov\u00e9 pr\u00e1ce<\/strong><\/summary>\n<p><\/p>\n\n\n\n<p><strong><em>Zam\u011bstnanec m\u00e1 explicitn\u011b ur\u010deno, \u017ee 25 procent jeho odpracovan\u00e9 doby je v pat\u0159i\u010dn\u00e9m riziku \u2013 L4819 = 25. <\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odpracoval 200 hodin ve sm\u011bn\u00e1ch o d\u00e9lce 10 hodin. N\u00e1rok bude vypo\u010d\u00edt\u00e1n jako 200 hodin * 0,25 \/ 8. <\/li>\n\n\n\n<li>Bude mu p\u0159izn\u00e1no 6,25 sm\u011bny pro posouzen\u00ed n\u00e1roku.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><em>Zam\u011bstnanec m\u00e1 explicitn\u011b ur\u010deno, \u017ee 100 procent jeho odpracovan\u00e9 doby je v pat\u0159i\u010dn\u00e9m riziku \u2013 L4819 = 100. <\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odpracoval 150 hodin ve sm\u011bn\u00e1ch o d\u00e9lce 7,5 hodiny. <\/li>\n\n\n\n<li>V\u00fdpo\u010det n\u00e1roku z odpracovan\u00e9 doby bude proveden jako 150 hodin * 1,00 \/ 8.<\/li>\n\n\n\n<li>Ze skute\u010dn\u011b odpracovan\u00e9 doby mu bude p\u0159izn\u00e1no 18,75 sm\u011bny. Na dorovn\u00e1n\u00ed zapo\u010dat\u00fdch hodin by m\u011bl proto dostat slo\u017ekou 970 dal\u0161\u00edch 10 hodin.&nbsp;&nbsp; N\u00e1rok s dorovn\u00e1n\u00edm by byl vypo\u010d\u00edt\u00e1n 150 * 1,00&nbsp; + 10 \/ 8 = 20 sm\u011bn<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><em>Zam\u011bstnanec m\u00e1 explicitn\u011b ur\u010deno, \u017ee 25 procent jeho odpracovan\u00e9 doby je v pat\u0159i\u010dn\u00e9m riziku \u2013 L4819 = 25.<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odpracoval 150 hodin ve sm\u011bn\u00e1ch o d\u00e9lce 7,5 hodiny. V\u00fdpo\u010det n\u00e1roku z odpracovan\u00e9 doby bude proveden jako 150 hodin * 0,25 \/ 8.<\/li>\n\n\n\n<li>Ze skute\u010dn\u011b odpracovan\u00e9 doby mu bude p\u0159izn\u00e1no 4,6875 sm\u011bny. Z ka\u017ed\u00e9 jednotliv\u00e9 sm\u011bny mu v\u0161ak nebylo zapo\u010d\u00edt\u00e1no 0,5 hodiny, kter\u00e9 by m\u011bly b\u00fdt dopln\u011bny mzdovou slo\u017ekou 970.<\/li>\n\n\n\n<li>Slo\u017eka 970 ale nebude kr\u00e1cena procentem L4819, proto v p\u0159\u00edpad\u011b uveden\u00ed pln\u00fdch 10 hodin by byl vypo\u010d\u00edt\u00e1n n\u00e1rok 150 * 0,25 + 10 \/ 8 = 5,9375 sm\u011bny.<\/li>\n\n\n\n<li>Je tedy nutn\u00e9 kr\u00e1tit hodiny korek\u010dn\u00ed slo\u017eky, tj. zadat ve slo\u017ece 970 10*0,25=2,5 hodiny, v tom p\u0159\u00edpad\u011b bude v\u00fdpo\u010det 150 * 0,25 + 2,5 \/ 8 = 5 sm\u011bn.<\/li>\n<\/ul>\n<\/details>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Potvrzen\u00ed o povinn\u00fdch p\u0159\u00edsp\u011bvc\u00edch zam\u011bstnance<\/h2>\n\n\n\n<p>Potvrzen\u00ed o po\u010dtu sm\u011bn vygenerujete ve funkci Mzdy 13-2-8 &#8222;LZ571 &#8211; potvrzen\u00ed povinn\u00fdch p\u0159\u00edsp\u011bvk\u016f na PF&#8220;. Po v\u00fdb\u011bru zam\u011bstnance \/ zam\u011bstnanc\u016f zvol\u00edte rok, za kter\u00fd m\u00e1 b\u00fdt potvrzen\u00ed vystaveno, a n\u00e1sledn\u011b sestavu vygenerujete do funkce &#8222;Zpr\u00e1vy&#8220;.<\/p>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>LZ751 Potvrzen\u00ed povinn\u00fdch p\u0159\u00edsp\u011bvk\u016f na PF<\/strong><\/summary>\n<p><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"921\" height=\"765\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-54.png\" alt=\"\" class=\"wp-image-11357\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-54.png 921w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-54-300x249.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-54-768x638.png 768w\" sizes=\"auto, (max-width: 921px) 100vw, 921px\" \/><\/figure><\/div>\n\n\n<p><em>Vzor vygenerovan\u00e9ho potvrzen\u00ed zam\u011bstnavatele:<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"807\" height=\"819\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-55.png\" alt=\"\" class=\"wp-image-11358\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-55.png 807w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-55-296x300.png 296w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-55-768x779.png 768w\" sizes=\"auto, (max-width: 807px) 100vw, 807px\" \/><\/figure><\/div><\/details>\n\n\n\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Vynucen\u00ed v\u00fdpo\u010dtu u ukon\u010den\u00fdch pracovn\u00edch pom\u011br\u016f<\/strong><\/h2>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee je zam\u011bstnanci po ukon\u010den\u00ed pracovn\u00edho pom\u011bru v n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci <strong>odesl\u00e1n p\u0159\u00edsp\u011bvek zam\u011bstnavatele na produkty na st\u00e1\u0159\u00ed<\/strong>, program automaticky provede <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">vynucen\u00fd v\u00fdpo\u010det mzdy<\/mark><\/strong> za tento m\u011bs\u00edc.<\/p>\n\n\n\n<p>Tento postup odpov\u00edd\u00e1 <strong>platn\u00fdm legislativn\u00edm po\u017eadavk\u016fm<\/strong>, kter\u00e9 stanovuj\u00ed, \u017ee p\u0159\u00edsp\u011bvek zam\u011bstnavatele mus\u00ed b\u00fdt evidov\u00e1n <strong>v obdob\u00ed, kdy byl skute\u010dn\u011b odesl\u00e1n<\/strong>, bez ohledu na datum ukon\u010den\u00ed pracovn\u00edho pom\u011bru. <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Z&nbsp;toho d\u016fvodu zap\u00ed\u0161e p\u0159\u00edsp\u011bvek do mzdov\u00e9ho listu <strong>v m\u011bs\u00edci odesl\u00e1n\u00ed<\/strong>.<\/mark><\/p>\n\n\n\n<p>Po\u017eadavek nov\u00e9 legislativy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spr\u00e1vn\u00e9 zaevidov\u00e1n\u00ed odeslan\u00e9ho p\u0159\u00edsp\u011bvku je nezbytn\u00e9 pro kontrolu <strong>ro\u010dn\u00edho limitu 50 000 K\u010d<\/strong>. V p\u0159\u00edpad\u011b jeho p\u0159ekro\u010den\u00ed je nutn\u00e9 prov\u00e9st <strong>dodan\u011bn\u00ed \u010d\u00e1stky nad limit<\/strong> a odv\u00e9st p\u0159\u00edslu\u0161n\u00e9 <strong>pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>.<\/li>\n\n\n\n<li>Z tohoto d\u016fvodu syst\u00e9m vynut\u00ed v\u00fdpo\u010det tak, aby byl p\u0159\u00edsp\u011bvek \u0159\u00e1dn\u011b zapo\u010d\u00edt\u00e1n a prom\u00edtnut do <strong>mzdov\u00e9ho listu zam\u011bstnance<\/strong>, a byla tak zaji\u0161t\u011bna pln\u00e1 legislativn\u00ed spr\u00e1vnost zpracov\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>Program tak postupuje <strong>v souladu s legislativou<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Kontrola<\/h2>\n\n\n\n<p>Pokud u zam\u011bstnance nevypln\u00edte datum \u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek, sestava Protokol k v\u00fdpo\u010dtu ve funkci Mzdy 6-1 &#8222;V\u00fdpo\u010det v\u0161ech zam\u011bstnanc\u016f&#8220; m\u016f\u017ee vyk\u00e1zat upozorn\u011bn\u00ed, \u017ee nen\u00ed o povinn\u00fd p\u0159\u00edsp\u011bvek na PF po\u017e\u00e1d\u00e1no. V takov\u00e9m p\u0159\u00edpad\u011b dopl\u0148te datum do \u00fadaje <strong>L4056 &#8211; Datum&nbsp;\u017e\u00e1dosti o povinn\u00fd p\u0159\u00edsp\u011bvek na PF<\/strong>. Nezapome\u0148te <strong>znovu p\u0159epo\u010d\u00edtat<\/strong> zam\u011bstnance. <\/p>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Protokol k v\u00fdpo\u010dtu<\/strong><\/summary><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"264\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-58.png\" alt=\"\" class=\"wp-image-11426\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-58.png 960w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-58-300x83.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/02\/image-58-768x211.png 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/figure><\/div><\/details>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna 2026 maj\u00ed zam\u011bstnavatel\u00e9, jejich\u017e zam\u011bstnanci vykon\u00e1vaj\u00ed pr\u00e1ce za\u0159azen\u00e9 do t\u0159et\u00ed skupiny rizik, povinnost p\u0159isp\u00edvat t\u011bmto zam\u011bstnanc\u016fm na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed ve v\u00fd\u0161i 4% vym\u011b\u0159ovac\u00edho z\u00e1kladu (z\u00e1kon \u010d. 324\/2025 Sb.). Nad r\u00e1mec povinn\u00e9ho p\u0159\u00edsp\u011bvku m\u016f\u017ee zam\u011bstnavatel p\u0159isp\u00edvat tak\u00e9 nepovinn\u011b konstantn\u00ed \u010d\u00e1stkou nebo procentem jako dosud. Rizikov\u00e1 pr\u00e1ce je pro \u00fa\u010dely tohoto z\u00e1kona [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[26],"lsvr_kba_tag":[],"class_list":["post-11338","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-prace-se-zamestnancem"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/11338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/lsvr_kba"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":15,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/11338\/revisions"}],"predecessor-version":[{"id":12205,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/11338\/revisions\/12205"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=11338"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=11338"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=11338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}