{"id":13107,"date":"2026-06-15T14:23:47","date_gmt":"2026-06-15T14:23:47","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&p=13107"},"modified":"2026-06-15T14:53:33","modified_gmt":"2026-06-15T14:53:33","slug":"opravy-vymerovacich-zakladu","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/opravy-vymerovacich-zakladu\/","title":{"rendered":"\u010casov\u00fd fond: Opravy vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f"},"content":{"rendered":"\n

Jednou z v\u00fdznamn\u00fdch zm\u011bn souvisej\u00edc\u00edch s JMHZ je skute\u010dnost, \u017ee ve finan\u010dn\u00edch \u00fadaj\u00edch nen\u00ed mo\u017en\u00e9 vykazovat z\u00e1porn\u00e9 hodnoty. To v\u00fdrazn\u011b ovliv\u0148uje dosavadn\u00ed postupy p\u0159i oprav\u00e1ch mezd v minul\u00fdch obdob\u00edch.<\/p>\n\n\n\n

P\u0159i ka\u017ed\u00e9 z\u00e1porn\u00e9 oprav\u011b je proto nutn\u00e9 jednozna\u010dn\u011b ur\u010dit, do kter\u00e9ho obdob\u00ed oprava pat\u0159\u00ed, a za toto obdob\u00ed n\u00e1sledn\u011b vytvo\u0159it opravn\u00e9 pod\u00e1n\u00ed.<\/p>\n\n\n\n

Situace je je\u0161t\u011b slo\u017eit\u011bj\u0161\u00ed v p\u0159\u00edpadech, kdy oprava zp\u016fsob\u00ed z\u00e1porn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad pro soci\u00e1ln\u00ed nebo zdravotn\u00ed poji\u0161t\u011bn\u00ed. Na vznik z\u00e1porn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu upozor\u0148uje protokol k v\u00fdpo\u010dtu mezd.<\/p>\n\n\n\n

Pokud n\u011bkter\u00e1 korekce nebude spr\u00e1vn\u011b o\u0161et\u0159ena a do JMHZ se dostane z\u00e1porn\u00e1 hodnota, bude nutn\u00e9 \u00fadaje opravit a\u017e na port\u00e1lu \u010cSSZ pomoc\u00ed importu XML souboru z Nuggetu a n\u00e1sledn\u00e9ho ru\u010dn\u00edho z\u00e1sahu.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Nov\u00e9 mzdov\u00e9 slo\u017eky pro korekce odvod\u016f<\/h2>\n\n\n\n
Pro \u0159e\u0161en\u00ed t\u011bchto situac\u00ed byly vytvo\u0159eny n\u00e1sleduj\u00edc\u00ed mzdov\u00e9 slo\u017eky:<\/summary>\n

<\/p>\n\n\n\n

Mzdov\u00e1 slo\u017eka<\/th>N\u00e1zev<\/th><\/tr><\/thead>
7191<\/td>Korekce odvodu ZP za zam\u011bstnance<\/td><\/tr>
7192<\/td>Korekce odvodu SP za zam\u011bstnance<\/td><\/tr>
9391<\/td>Korekce odvodu ZP za organizaci<\/td><\/tr>
9392<\/td>Korekce odvodu SP za organizaci<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/details>\n\n\n\n
<\/div>\n\n\n\n

Vliv na p\u0159\u00edkazy k \u00fahrad\u011b<\/h4>\n\n\n\n

V sou\u010dasn\u00e9 dob\u011b neexistuje jednozna\u010dn\u00e1 metodika, zda lze korekce odvod\u016f soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed automaticky prom\u00edtat do platebn\u00edch p\u0159\u00edkaz\u016f.<\/p>\n\n\n\n

Z tohoto d\u016fvodu mzdov\u00e9 slo\u017eky 7191, 7192, 9391 a 9392 zat\u00edm nevstupuj\u00ed p\u0159\u00edmo do p\u0159\u00edkaz\u016f k \u00fahrad\u011b.<\/p>\n\n\n\n

Pokud m\u00e1te s m\u00edstn\u011b p\u0159\u00edslu\u0161nou OSSZ dohodnut\u00fd ni\u017e\u0161\u00ed odvod pojistn\u00e9ho, upravte p\u0159\u00edslu\u0161n\u00fd p\u0159\u00edkaz k \u00fahrad\u011b ru\u010dn\u011b ve funkci Mzdy 11-2 „P\u0159\u00edkazy k \u00fahrad\u011b“.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Korekce vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f p\u0159i oprav\u00e1ch do minulosti<\/h2>\n\n\n\n

Pro pot\u0159eby oprav minul\u00fdch obdob\u00ed byly zavedeny nov\u00e9 mzdov\u00e9 slo\u017eky:<\/p>\n\n\n\n

    \n
  • 9101 \u2013 Korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP pro opravn\u00e1 hl\u00e1\u0161en\u00ed<\/li>\n\n\n\n
  • 9102 \u2013 Korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP pro opravn\u00e1 hl\u00e1\u0161en\u00ed<\/li>\n<\/ul>\n\n\n\n

    Rozd\u00edly mzdov\u00fdch slo\u017eek 9001 a 9002 vs. 9101 a 9102<\/h3>\n\n\n\n
    Mzdov\u00e9 slo\u017eky 9001 a 9002<\/strong><\/summary>\n

    <\/p>\n\n\n\n

    Tyto mzdov\u00e9 slo\u017eky slou\u017e\u00ed ke korekci vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f v aktu\u00e1ln\u00edm obdob\u00ed. Do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed vstupuj\u00ed v\u017edy, a to bez ohledu na nastavenou \u010dasovou platnost.<\/p>\n\n\n\n

      \n
    • 9001 \u2013 Korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP<\/li>\n\n\n\n
    • 9002 \u2013 Korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP<\/li>\n<\/ul>\n<\/details>\n\n\n\n
      <\/div>\n\n\n\n
      Mzdov\u00e9 slo\u017eky 9101 a 9102<\/strong><\/summary>\n

      <\/p>\n\n\n\n

      Tyto mzdov\u00e9 slo\u017eky jsou ur\u010deny pro prom\u00edtnut\u00ed oprav do minul\u00fdch obdob\u00ed a do opravn\u00fdch hl\u00e1\u0161en\u00ed. Nevstupuj\u00ed do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f aktu\u00e1ln\u00edho obdob\u00ed.<\/p>\n\n\n\n

        \n
      • 9101 \u2013 Korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP pro opravn\u00e1 hl\u00e1\u0161en\u00ed<\/li>\n\n\n\n
      • 9102 \u2013 Korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP pro opravn\u00e1 hl\u00e1\u0161en\u00ed<\/li>\n<\/ul>\n<\/details>\n\n\n\n
        <\/div>\n\n\n\n

        Automatick\u00fd p\u0159evod ji\u017e zadan\u00fdch slo\u017eek<\/h3>\n\n\n\n

        Mzdov\u00e9 slo\u017eky 9001 a 9002 zadan\u00e9 za leden a \u00fanor s \u010dasovou platnost\u00ed byly p\u0159i aktualizaci automaticky p\u0159evedeny na mzdov\u00e9 slo\u017eky 9101 a 9102. za leden a \u00fanor, kter\u00e9 obsahovaly \u010dasovou platnost, byly automaticky p\u0159evedeny na mzdov\u00e9 slo\u017eky 9101 a 9102.<\/p>\n\n\n\n

        Seznam mzdov\u00fdch slo\u017eek, u kter\u00fdch lze zadat<\/strong> \u010dasov\u00e1 platnost<\/h2>\n\n\n\n
        Seznam mzdov\u00fdch slo\u017eek<\/strong><\/summary>\n

        <\/p>\n\n\n\n

        Mzdov\u00e9 slo\u017eky s mo\u017enost\u00ed zad\u00e1n\u00ed \u010dasov\u00e9 platnosti<\/th><\/tr><\/thead>
        118<\/td><\/tr>
        131\u2013159<\/td><\/tr>
        510, 511, 521, 531\u2013535, 551\u2013579<\/td><\/tr>
        970<\/td><\/tr>
        3000\u20133999<\/td><\/tr>
        5111<\/td><\/tr>
        5500\u20135590<\/td><\/tr>
        7151, 7191\u20137207<\/td><\/tr>
        7681, 7696<\/td><\/tr>
        8101\u20138122, 8211\u20138216, 8321\u20138322, 8331, 8381, 8411\u20138416, 8420\u20138423, 8611, 8621\u20138622, 8634, 8733\u20138740, 8961\u20138966<\/td><\/tr>
        9000\u20139018, 9041, 9101, 9102, 9391, 9392, 9692, 9714, 9720<\/td><\/tr>
        9972, 9973<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/details>\n\n\n\n
        <\/div>\n\n\n\n

        P\u0159\u00edklady oprav z\u00e1porn\u00fdch z\u00e1klad\u016f<\/h2>\n\n\n\n
        P\u0159\u00edklad 1 \u2013 Oprava odm\u011bny bez vzniku z\u00e1porn\u00fdch z\u00e1klad\u016f<\/strong><\/summary>\n

        <\/p>\n\n\n\n

        V lednu byl zam\u011bstnanci neopr\u00e1vn\u011bn\u011b vyplacen bonus 10 000 K\u010d prost\u0159ednictv\u00edm mzdov\u00e9 slo\u017eky 3111. V \u00fanoru chceme tuto chybu opravit.<\/em><\/strong> Zam\u011bstnanec m\u00e1 v \u00fanoru dostate\u010dn\u00fd p\u0159\u00edjem, kter\u00fd korekci pokryje<\/em><\/strong>.<\/p>\n\n\n\n

        Postup<\/strong>:<\/p>\n\n\n\n

          \n
        • zadejte mzdovou slo\u017eku 3111 ve v\u00fd\u0161i -10 000 K\u010d,<\/li>\n\n\n\n
        • nastavte \u010dasovou platnost na leden,<\/li>\n\n\n\n
        • n\u00e1sledn\u011b vytvo\u0159te opravn\u00e1 hl\u00e1\u0161en\u00ed za leden.<\/li>\n<\/ul>\n\n\n\n

          D\u016fle\u017eit\u00e9 upozorn\u011bn\u00ed<\/h4>\n\n\n\n

          Pokud \u010dasovou platnost nenastav\u00edte, oprava vstoup\u00ed do aktu\u00e1ln\u00edho obdob\u00ed a JMHZ nebude mo\u017en\u00e9 odeslat z d\u016fvodu z\u00e1porn\u00e9 hodnoty u odm\u011bny.<\/p>\n<\/details>\n\n\n\n

          <\/div>\n\n\n\n
          P\u0159\u00edklad 2 \u2013 Oprava odm\u011bny se vznikem z\u00e1porn\u00fdch vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f<\/strong><\/summary>\n

          <\/p>\n\n\n\n

          V lednu byl zam\u011bstnanci neopr\u00e1vn\u011bn\u011b vyplacen bonus 10 000 K\u010d prost\u0159ednictv\u00edm mzdov\u00e9 slo\u017eky 3111. V \u00fanoru chceme opravu prov\u00e9st, ale zam\u011bstnanec ji\u017e nem\u00e1 dostate\u010dn\u00fd p\u0159\u00edjem, kter\u00fd by korekci pokryl.<\/em><\/strong> <\/p>\n\n\n\n

          Vznikaj\u00ed tedy z\u00e1porn\u00e9 vym\u011b\u0159ovac\u00ed z\u00e1klady pro soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

          Krok 1 \u2013 Korekce samotn\u00e9ho p\u0159\u00edjmu<\/h3>\n\n\n\n

          Do \u010dasov\u00e9ho fondu zadejte:<\/p>\n\n\n\n

          Mzdov\u00e1 slo\u017eka<\/th>\u010c\u00e1stka<\/th>Pozn\u00e1mka<\/th><\/tr><\/thead>
          3111<\/td>-10 000 K\u010d<\/td>\u010dasov\u00e1 platnost leden<\/td><\/tr>
          9001<\/td>+10 000 K\u010d<\/td>vyrovn\u00e1n\u00ed z\u00e1porn\u00e9ho z\u00e1kladu ZP<\/td><\/tr>
          9101<\/td>-10 000 K\u010d<\/td>\u010dasov\u00e1 platnost leden, prom\u00edtnut\u00ed do opravn\u00e9ho hl\u00e1\u0161en\u00ed<\/td><\/tr>
          9002<\/td>+10 000 K\u010d<\/td>vyrovn\u00e1n\u00ed z\u00e1porn\u00e9ho z\u00e1kladu SP<\/td><\/tr>
          9102<\/td>-10 000 K\u010d<\/td>\u010dasov\u00e1 platnost leden, prom\u00edtnut\u00ed do opravn\u00e9ho hl\u00e1\u0161en\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          Krok 2 \u2013 Korekce odvod\u016f<\/h3>\n\n\n\n

          Sou\u010dasn\u011b je nutn\u00e9 opravit odvody, kter\u00e9 byly z p\u016fvodn\u011b vyplacen\u00e9 odm\u011bny odvedeny.<\/p>\n\n\n\n

          Do \u010dasov\u00e9ho fondu zadejte:<\/p>\n\n\n\n

          Mzdov\u00e1 slo\u017eka<\/th>\u010c\u00e1stka<\/th>\u010casov\u00e1 platnost<\/th><\/tr><\/thead>
          7191<\/td>-450 K\u010d<\/td>leden<\/td><\/tr>
          7192<\/td>-710 K\u010d<\/td>leden<\/td><\/tr>
          9391<\/td>-900 K\u010d<\/td>leden<\/td><\/tr>
          9392<\/td>cca -2 480 K\u010d<\/td>leden<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          Krok 3 \u2013 Vytvo\u0159en\u00ed opravn\u00e9ho pod\u00e1n\u00ed<\/h3>\n\n\n\n

          Po p\u0159epo\u010dtu mezd vygenerujte opravn\u00e1 hl\u00e1\u0161en\u00ed za leden.<\/p>\n\n\n\n

          Da\u0148 z p\u0159\u00edjm\u016f<\/h3>\n\n\n\n

          Rozd\u00edl vznikl\u00fd na dani z p\u0159\u00edjm\u016f se \u0159e\u0161\u00ed standardn\u00edm zp\u016fsobem v r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b.<\/p>\n<\/details>\n","protected":false},"excerpt":{"rendered":"

          Jednou z v\u00fdznamn\u00fdch zm\u011bn souvisej\u00edc\u00edch s JMHZ je skute\u010dnost, \u017ee ve finan\u010dn\u00edch \u00fadaj\u00edch nen\u00ed mo\u017en\u00e9 vykazovat z\u00e1porn\u00e9 hodnoty. To v\u00fdrazn\u011b ovliv\u0148uje dosavadn\u00ed postupy p\u0159i oprav\u00e1ch mezd v minul\u00fdch obdob\u00edch. P\u0159i ka\u017ed\u00e9 z\u00e1porn\u00e9 oprav\u011b je proto nutn\u00e9 jednozna\u010dn\u011b ur\u010dit, do kter\u00e9ho obdob\u00ed oprava pat\u0159\u00ed, a za toto obdob\u00ed n\u00e1sledn\u011b vytvo\u0159it opravn\u00e9 pod\u00e1n\u00ed. Situace je je\u0161t\u011b slo\u017eit\u011bj\u0161\u00ed […]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[916],"lsvr_kba_tag":[],"class_list":["post-13107","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-casovy-fond"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13107","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":5,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13107\/revisions"}],"predecessor-version":[{"id":13114,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13107\/revisions\/13114"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=13107"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=13107"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=13107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}