{"id":13603,"date":"2026-09-30T10:20:59","date_gmt":"2026-09-30T10:20:59","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&#038;p=13603"},"modified":"2026-09-30T11:04:20","modified_gmt":"2026-09-30T11:04:20","slug":"slevy-na-dani-oprava-do-minulosti-funkce-mzdy-2-8-2","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/slevy-na-dani-oprava-do-minulosti-funkce-mzdy-2-8-2\/","title":{"rendered":"Slevy na dani \u2013 oprava do minulosti (funkce Mzdy 2-8-2)"},"content":{"rendered":"\n<p>Funkce <strong>Mzdy 2-8-2 &#8222;Slevy na dani \u2013 Opravy do minulosti&#8220;<\/strong> slou\u017e\u00ed k mimo\u0159\u00e1dn\u00e9 oprav\u011b slev na dani, da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti a hodnot dan\u00ed, kter\u00e9 byly zam\u011bstnanci v n\u011bkter\u00e9m z p\u0159edchoz\u00edch m\u011bs\u00edc\u016f aktu\u00e1ln\u00edho kalend\u00e1\u0159n\u00edho roku uplatn\u011bny v nespr\u00e1vn\u00e9 v\u00fd\u0161i.<\/p>\n\n\n\n<p>Funkci vyu\u017eijete nap\u0159\u00edklad v p\u0159\u00edpad\u011b, kdy zam\u011bstnanec dod\u00e1 chybn\u011b vypln\u011bn\u00e9 <strong>Prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/strong>, nebo ho na za\u010d\u00e1tku roku v\u016fbec nep\u0159ed\u00e1, a vy jste mu p\u0159esto slevy na dani uplat\u0148ovali.<\/p>\n\n\n\n<p>Funkce umo\u017e\u0148uje vstoupit do historick\u00fdch z\u00e1znam\u016f vybran\u00fdch \u00fadaj\u016f ulo\u017een\u00fdch v jednotliv\u00fdch v\u00fdplatn\u00edch obdob\u00edch. Rozd\u00edl vznikl\u00fd opravou se prom\u00edtne do aktu\u00e1ln\u011b zpracov\u00e1van\u00e9ho obdob\u00ed, kter\u00e9 je uvedeno v poli &#8222;Uplatn\u011bn\u00ed korekce v&#8220;.<\/p>\n\n\n\n<p><strong>Upozor\u0148ujeme<\/strong>, \u017ee funkci nelze spustit p\u0159i n\u00e1vratu obdob\u00ed a v prvn\u00edm m\u011bs\u00edci aktu\u00e1ln\u00edho kalend\u00e1\u0159n\u00edho roku, tedy v lednu.<\/p>\n\n\n\n<div style=\"height:40px\" 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>Popis okna.<\/strong> <em>(Pro zobrazen\u00ed podrobnost\u00ed rozklikn\u011bte.)<\/em><\/summary>\n<p><\/p>\n\n\n\n<p>Po v\u00fdb\u011bru zam\u011bstnance se otev\u0159e okno &#8222;Slevy na dani \u2013 Opravy do minulosti&#8220;. V horn\u00ed \u010d\u00e1sti okna je zobrazeno osobn\u00ed \u010d\u00edslo a jm\u00e9no zam\u011bstnance a obdob\u00ed, ve kter\u00e9m bude korekce uplatn\u011bna.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&#8222;Korigovan\u00fd m\u011bs\u00edc&#8220;<\/strong> \u2013 v prav\u00e9 \u010d\u00e1sti okna je seznam m\u011bs\u00edc\u016f aktu\u00e1ln\u00edho kalend\u00e1\u0159n\u00edho roku. Ozna\u010dte m\u011bs\u00edc, kter\u00fd chcete opravit.<\/li>\n\n\n\n<li><strong>L4110 &#8222;Podpis prohl\u00e1\u0161en\u00ed k dani&#8220;<\/strong> \u2013 ve sloupci &#8222;Korekce&#8220; nov\u011b ur\u010d\u00edte, zda zam\u011bstnanec ve vybran\u00e9m m\u011bs\u00edci prohl\u00e1\u0161en\u00ed k dani podepsal, nebo nepodepsal. Ve sloupci &#8222;P\u016fv. hodnota&#8220; je zobrazen p\u016fvodn\u00ed stav.<\/li>\n\n\n\n<li>Na z\u00e1lo\u017ek\u00e1ch &#8222;Sleva na dani&#8220;, &#8222;Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed \u2013 d\u011bti&#8220; a &#8222;Hodnoty dan\u00ed&#8220; jsou v\u017edy vedle sebe zobrazeny sloupce <strong>&#8222;Korekce&#8220;<\/strong> (\u017elut\u00e1 pole \u2013 zde zad\u00e1te spr\u00e1vnou hodnotu) a <strong>&#8222;P\u016fv. h.&#8220;<\/strong> (modr\u00e1 pole \u2013 p\u016fvodn\u00ed hodnota v korigovan\u00e9m m\u011bs\u00edci).<\/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<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Z\u00e1lo\u017eka Sleva na dani.<\/strong> <em>(Pro zobrazen\u00ed podrobnost\u00ed rozklikn\u011bte.)<\/em><\/summary>\n<p><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"765\" height=\"599\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-2.png\" alt=\"\" class=\"wp-image-13604\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-2.png 765w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-2-300x235.png 300w\" sizes=\"auto, (max-width: 765px) 100vw, 765px\" \/><\/figure><\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Na z\u00e1lo\u017ece lze opravit tyto \u00fadaje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L4109 &#8222;Uplatn\u011bn\u00ed slevy na da\u0148&#8220;<\/strong> \u2013 zda zam\u011bstnanec ve vybran\u00e9m m\u011bs\u00edci uplat\u0148uje slevy na dani.<\/li>\n\n\n\n<li><strong>L4805 &#8222;Dr\u017eitel pr\u016fkazky ZTP-P&#8220;<\/strong> \u2013 zda je zam\u011bstnanec dr\u017eitelem pr\u016fkazu ZTP-P.<\/li>\n\n\n\n<li><strong>L4807 &#8222;Odpo\u010det na invaliditu u starobn\u00edho d\u016fchodce&#8220;<\/strong> \u2013 zda zam\u011bstnanec uplat\u0148uje odpo\u010det.<\/li>\n\n\n\n<li><strong>L4801 &#8222;Druh d\u016fchodu pracuj\u00edc\u00edho d\u016fchodce&#8220;<\/strong> \u2013 druh pob\u00edran\u00e9ho d\u016fchodu.<\/li>\n\n\n\n<li><strong>L3240 &#8222;\u017d\u00e1ci a studenti&#8220;<\/strong> \u2013 hodnoty:\n<ul class=\"wp-block-list\">\n<li>0 \u2013 zam\u011bstnanec nen\u00ed \u017e\u00e1k nebo student,<\/li>\n\n\n\n<li>1 \u2013 zam\u011bstnanec je \u017e\u00e1k nebo student,<\/li>\n\n\n\n<li>2 \u2013 zam\u011bstnanec je \u017e\u00e1k nebo student neuplat\u0148uj\u00edc\u00ed da\u0148ov\u00fd odpo\u010det.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>L4815 &#8222;Poskytnut\u00ed slevy na dani u invalidn\u00edho d\u016fchodce&#8220;<\/strong> \u2013 za\u0161krtnut\u00edm ur\u010d\u00edte, zda se sleva poskytuje.<\/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<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>Z\u00e1lo\u017eka Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed \u2013 d\u011bti.<\/strong> <em>(Pro zobrazen\u00ed podrobnost\u00ed rozklikn\u011bte.)<\/em><\/summary>\n<p><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"766\" height=\"596\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-3.png\" alt=\"\" class=\"wp-image-13605\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-3.png 766w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-3-300x233.png 300w\" sizes=\"auto, (max-width: 766px) 100vw, 766px\" \/><\/figure><\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Z\u00e1lo\u017eka obsahuje d\u011bti poplatn\u00edka zadan\u00e9 v souboru rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edk\u016f (rodn\u00e9 \u010d\u00edslo a jm\u00e9no) a u ka\u017ed\u00e9ho d\u00edt\u011bte zobrazuje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L3442 &#8222;Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed&#8220;<\/strong> \u2013 stav uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed v korigovan\u00e9m m\u011bs\u00edci. Hodnotu zm\u011bn\u00edte rozkliknut\u00edm pole ve sloupci &#8222;Korekce&#8220; a v\u00fdb\u011brem ze seznamu: 0 \u2013 Neuplat\u0148uje, 1 \u2013 Uplat\u0148uje, 2 \u2013 Uplat\u0148uje na invalidn\u00ed d\u00edt\u011b.<\/li>\n\n\n\n<li><strong>L3457 &#8222;Po\u0159adov\u00e9 \u010d\u00edslo d\u00edt\u011bte&#8220;<\/strong> \u2013 &#8222;da\u0148ov\u00e9&#8220; po\u0159ad\u00ed d\u00edt\u011bte v korigovan\u00e9m m\u011bs\u00edci.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"192\" height=\"137\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2024\/02\/image-63.png\" alt=\"\" class=\"wp-image-7769\"\/><\/figure><\/div>\n\n\n<p>V doln\u00ed \u010d\u00e1sti z\u00e1lo\u017eky je zobrazena \u010d\u00e1stka da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed &#8222;Za m\u011bs\u00edc&#8220; a &#8222;Celkem&#8220;.<\/p>\n\n\n\n<p><strong>Upozor\u0148ujeme<\/strong>, \u017ee je pot\u0159eba zkontrolovat a nastavit \u010dasov\u00e9 omezen\u00ed platnosti (RR\/MM) u d\u011bt\u00ed v okn\u011b <a href=\"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/rodinni-prislusnici\/\">Rodinn\u00ed p\u0159\u00edslu\u0161n\u00edci<\/a>.<\/p>\n<\/details>\n\n\n\n<div style=\"height:40px\" 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>Z\u00e1lo\u017eka Hodnoty dan\u00ed.<\/strong> <em>(Pro zobrazen\u00ed podrobnost\u00ed rozklikn\u011bte.)<\/em><\/summary>\n<p><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"763\" height=\"597\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-4.png\" alt=\"\" class=\"wp-image-13606\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-4.png 763w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/09\/image-4-300x235.png 300w\" sizes=\"auto, (max-width: 763px) 100vw, 763px\" \/><\/figure><\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Z\u00e1lo\u017eka zobrazuje pod sebou <strong>z\u00e1klad dan\u011b<\/strong>, <strong>vypo\u010dtenou da\u0148<\/strong> a <strong>sra\u017eenou da\u0148<\/strong>, v\u017edy pro da\u0148 z\u00e1lohovou a sr\u00e1\u017ekovou (DPP, ostatn\u00ed p\u0159\u00edjmy, statut\u00e1rn\u00ed org\u00e1ny). Hodnoty jsou rozd\u011bleny do t\u0159\u00ed sloupc\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&#8222;V\u00fdchoz\u00ed stav&#8220;<\/strong> (vpravo) \u2013 p\u016fvodn\u00ed hodnota v korigovan\u00e9m m\u011bs\u00edci.<\/li>\n\n\n\n<li><strong>&#8222;Korekce&#8220;<\/strong> (uprost\u0159ed) \u2013 opraven\u00e1 hodnota po korekci.<\/li>\n\n\n\n<li><strong>&#8222;V\u00fdsledn\u00e9 zm\u011bny&#8220;<\/strong> (vlevo) \u2013 v\u00fdsledn\u00fd rozd\u00edl, kter\u00fd se prom\u00edtne do aktu\u00e1ln\u00edho m\u011bs\u00edce.<\/li>\n<\/ul>\n\n\n\n<p><strong>Upozor\u0148ujeme<\/strong>, \u017ee hodnoty se zobraz\u00ed a\u017e po zad\u00e1n\u00ed korekc\u00ed a spu\u0161t\u011bn\u00ed v\u00fdpo\u010dtu zam\u011bstnance. Pro v\u00fdpo\u010det je nutn\u00e9 m\u00edt zad\u00e1ny hodnoty v \u010dasov\u00e9m fondu.<\/p>\n<\/details>\n\n\n\n<div style=\"height:40px\" 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>Postup opravy.<\/strong> <em>(Pro zobrazen\u00ed podrobnost\u00ed rozklikn\u011bte.)<\/em><\/summary>\n<p><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Spus\u0165te funkci Mzdy 2-8-2 &#8222;Slevy na dani \u2013 Opravy do minulosti&#8220; a vyberte zam\u011bstnance.<\/li>\n\n\n\n<li>V \u010d\u00e1sti &#8222;Korigovan\u00fd m\u011bs\u00edc&#8220; ozna\u010dte m\u011bs\u00edc, kter\u00fd chcete opravit.<\/li>\n\n\n\n<li>Upravte L4110 &#8222;Podpis prohl\u00e1\u0161en\u00ed k dani&#8220; nebo \u00fadaje ve sloupci &#8222;Korekce&#8220; na z\u00e1lo\u017ek\u00e1ch &#8222;Sleva na dani&#8220; a &#8222;Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed \u2013 d\u011bti&#8220;.<\/li>\n\n\n\n<li>Zm\u011bny potvr\u010fte tla\u010d\u00edtkem &#8222;OK&#8220;, p\u0159\u00edpadn\u011b &#8222;Pou\u017e\u00edt&#8220;.<\/li>\n\n\n\n<li>Spus\u0165te v\u00fdpo\u010det zam\u011bstnance a na z\u00e1lo\u017ece &#8222;Hodnoty dan\u00ed&#8220; zkontrolujte v\u00fdsledn\u00e9 zm\u011bny.<\/li>\n<\/ol>\n\n\n\n<p><strong>V\u00fdsledek:<\/strong> Po ulo\u017een\u00ed se korekce prom\u00edtne do v\u00fdplatn\u00ed p\u00e1sky v obdob\u00ed uveden\u00e9m v poli &#8222;Uplatn\u011bn\u00ed korekce v&#8220; \u2013 pokud m\u00e1 zam\u011bstnanec v tomto obdob\u00ed mzdu, ve kter\u00e9 se korekce uplatn\u00ed.<\/p>\n<\/details>\n\n\n\n<div style=\"height:40px\" 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>Oprava dan\u011b u da\u0148ov\u00e9ho nerezidenta.<\/strong> <em>(Pro zobrazen\u00ed podrobnost\u00ed rozklikn\u011bte.)<\/em><\/summary>\n<p><\/p>\n\n\n\n<p>Pokud pot\u0159ebujete opravit da\u0148 u da\u0148ov\u00e9ho nerezidenta, je nejprve pot\u0159eba ve funkci <a href=\"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/oprava-historickych-dat-funkce-mzdy-2-8-1\/\">Mzdy 2-8-1<\/a> upravit \u00fadaj <strong>L4112 &#8222;Da\u0148ov\u00fd rezident&#8220;<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0 \u2013 da\u0148ov\u00fd tuzemec,<\/li>\n\n\n\n<li>1 \u2013 da\u0148ov\u00fd cizozemec.<\/li>\n<\/ul>\n\n\n\n<p>Oprava vybran\u00e9ho \u0159\u00e1dku historick\u00e9ho z\u00e1znamu ve funkci Mzdy 2-8-1 se otev\u0159e tla\u010d\u00edtkem &#8222;Oprava&#8220;.<\/p>\n<\/details>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Funkce Mzdy 2-8-2 &#8222;Slevy na dani \u2013 Opravy do minulosti&#8220; slou\u017e\u00ed k mimo\u0159\u00e1dn\u00e9 oprav\u011b slev na dani, da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti a hodnot dan\u00ed, kter\u00e9 byly zam\u011bstnanci v n\u011bkter\u00e9m z p\u0159edchoz\u00edch m\u011bs\u00edc\u016f aktu\u00e1ln\u00edho kalend\u00e1\u0159n\u00edho roku uplatn\u011bny v nespr\u00e1vn\u00e9 v\u00fd\u0161i. Funkci vyu\u017eijete nap\u0159\u00edklad v p\u0159\u00edpad\u011b, kdy zam\u011bstnanec dod\u00e1 chybn\u011b vypln\u011bn\u00e9 Prohl\u00e1\u0161en\u00ed poplatn\u00edka, nebo ho na za\u010d\u00e1tku [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[921],"lsvr_kba_tag":[],"class_list":["post-13603","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-opravy"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13603","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\/13603\/revisions"}],"predecessor-version":[{"id":13612,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/13603\/revisions\/13612"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=13603"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=13603"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=13603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}