{"id":9209,"date":"2025-01-29T14:41:48","date_gmt":"2025-01-29T14:41:48","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&#038;p=9209"},"modified":"2026-02-06T17:53:13","modified_gmt":"2026-02-06T17:53:13","slug":"zamestnanec-sleva-starobniho-duchodce-na-pojistnem","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/zamestnanec-sleva-starobniho-duchodce-na-pojistnem\/","title":{"rendered":"Zam\u011bstnanec: Sleva starobn\u00edho d\u016fchodce na pojistn\u00e9m"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>1. Podm\u00ednky pro uplatn\u011bn\u00ed slevy<\/strong> <\/h3>\n\n\n\n<p>Pro uplatn\u011bn\u00ed slevy na pojistn\u00e9m je nutn\u00e9 splnit n\u00e1sleduj\u00edc\u00ed podm\u00ednky: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Zam\u011bstnanec pob\u00edr\u00e1 starobn\u00ed d\u016fchod z \u010desk\u00e9ho d\u016fchodov\u00e9ho syst\u00e9mu. <\/li><li>Zam\u011bstnanec, kter\u00fd je po\u017eivatelem starobn\u00edho d\u016fchodu bude m\u00edt n\u00e1rok na slevu na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, pokud dos\u00e1hl d\u016fchodov\u00e9ho v\u011bku. <\/li><li>Pracovn\u00ed pom\u011br nebo dohoda o pracovn\u00ed \u010dinnosti je evidov\u00e1n\/a a podl\u00e9h\u00e1 odvod\u016fm na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Mus\u00ed mu tedy vzniknout n\u00e1rok na jeho v\u00fdplatu v pln\u00e9 v\u00fd\u0161i a tato podm\u00ednka mus\u00ed platit po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, za kter\u00fd si uplat\u0148uje slevu na pojistn\u00e9m. <strong>Pracuj\u00edc\u00ed d\u016fchodci mohou uplatnit slevu ve v\u00fd\u0161i 6,5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu<\/strong>. <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Postup u zam\u011bstnavatele<\/strong><\/h3>\n\n\n\n<p>Pracuj\u00edc\u00ed d\u016fchodci mus\u00ed postupovat podle n\u00e1sleduj\u00edc\u00edch krok\u016f: <\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Ozn\u00e1men\u00ed statusu starobn\u00edho d\u016fchodce<\/strong> <ul><li>Zam\u011bstnanec mus\u00ed zam\u011bstnavateli dolo\u017eit sv\u016fj status starobn\u00edho d\u016fchodce. Tento krok zahrnuje: <ul><li>P\u0159edlo\u017een\u00ed potvrzen\u00ed o pob\u00edr\u00e1n\u00ed starobn\u00edho d\u016fchodu, kter\u00e9 vystav\u00ed \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ). <\/li><li>Vypln\u011bn\u00ed \u010destn\u00e9ho prohl\u00e1\u0161en\u00ed o tom, \u017ee d\u016fchod st\u00e1le pob\u00edr\u00e1. <\/li><\/ul><\/li><\/ul><\/li><li><strong>Pod\u00e1n\u00ed \u017e\u00e1dosti o uplatn\u011bn\u00ed slevy<\/strong> <ul><li>Zam\u011bstnanec po\u017e\u00e1d\u00e1 zam\u011bstnavatele o uplatn\u011bn\u00ed slevy na pojistn\u00e9m. \u017d\u00e1dost m\u016f\u017ee b\u00fdt sou\u010d\u00e1st\u00ed mzdov\u00fdch formul\u00e1\u0159\u016f nebo samostatn\u00fdm dokumentem. Zam\u011bstnavatel je povinen \u017e\u00e1dost zpracovat a zahrnout slevu do v\u00fdpo\u010dtu m\u011bs\u00ed\u010dn\u00ed mzdy. <strong>N\u00e1rok nen\u00ed mo\u017en\u00e9 uplatnit u zam\u011bstnavatele zp\u011btn\u011b<\/strong>. <\/li><\/ul><\/li><li><strong>Zpracov\u00e1n\u00ed ve mzdov\u00e9 agend\u011b<\/strong> <ul><li>Zam\u011bstnavatel zohledn\u00ed slevu na pojistn\u00e9m p\u0159i v\u00fdpo\u010dtu hrub\u00e9 a \u010dist\u00e9 mzdy. Tato sleva se projev\u00ed v ni\u017e\u0161\u00edch odvodech a vy\u0161\u0161\u00edm \u010dist\u00e9m p\u0159\u00edjmu zam\u011bstnance. <\/li><\/ul><\/li><li><strong>Postup p\u0159i uplatn\u011bn\u00ed slevy na pojistn\u00e9m \u2013 formul\u00e1\u0159<\/strong> <ul><li>Sleva na pojistn\u00e9m pro pracuj\u00edc\u00edho d\u016fchodce se uplatn\u00ed prost\u0159ednictv\u00edm formul\u00e1\u0159e \u201eP\u0159ehled o v\u00fd\u0161i vym\u011b\u0159ovac\u00edho z\u00e1kladu a o v\u00fd\u0161i pojistn\u00e9ho\u201c, kter\u00fd bude pro tento \u00fa\u010del dopln\u011bn o p\u0159\u00edslu\u0161nou sekci. <\/li><li>Pokud zam\u011bstnanec uplatn\u00ed n\u00e1rok na slevu na pojistn\u00e9m na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, je zam\u011bstnavatel povinen na p\u0159ehledu uv\u00e9st: <ul><li>po\u010det zam\u011bstnanc\u016f s n\u00e1rokem na slevu v dan\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, <\/li><li>\u00fahrn vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f t\u011bchto zam\u011bstnanc\u016f, &#8211; \u00fahrn slev na pojistn\u00e9m za tyto zam\u011bstnance, <\/li><li>\u00fahrn pojistn\u00e9ho po sn\u00ed\u017een\u00ed o uplatn\u011bn\u00e9 slevy.<\/li><\/ul><\/li><\/ul><\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Slevy u v\u00edce pracovn\u011bpr\u00e1vn\u00edch vztah\u016f<\/strong><\/h3>\n\n\n\n<p>Zam\u011bstnanci, kte\u0159\u00ed maj\u00ed u jednoho zam\u011bstnavatele v\u00edce pracovn\u011bpr\u00e1vn\u00edch vztah\u016f podl\u00e9haj\u00edc\u00edch soci\u00e1ln\u00edmu poji\u0161t\u011bn\u00ed, mohou slevu na pojistn\u00e9m uplatnit ze v\u0161ech t\u011bchto vztah\u016f. Sleva se v\u0161ak uplat\u0148uje jako celek, bez ohledu na po\u010det t\u011bchto vztah\u016f. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Slevy p\u0159i navazuj\u00edc\u00edch pracovn\u00edch pom\u011brech<\/strong><\/h3>\n\n\n\n<p>Pokud zam\u011bstn\u00e1n\u00ed skon\u010d\u00ed a zam\u011bstnanec ihned uzav\u0159e dal\u0161\u00ed pracovn\u00ed pom\u011br u t\u00e9ho\u017e zam\u011bstnavatele, bude mo\u017en\u00e9 uplatnit slevu na pojistn\u00e9m v obou navazuj\u00edc\u00edch pracovn\u00edch pom\u011brech. Zam\u011bstnavatel je v takov\u00e9m p\u0159\u00edpad\u011b povinen zohlednit tuto skute\u010dnost p\u0159i pod\u00e1v\u00e1n\u00ed p\u0159ehledu a v\u00fdpo\u010dtu slev. Tento postup m\u00e1 zajistit, \u017ee sleva bude uplat\u0148ov\u00e1na spravedliv\u011b a v souladu s aktu\u00e1ln\u00ed legislativou, p\u0159i\u010dem\u017e povinnost spr\u00e1vn\u00e9 evidence a vykazov\u00e1n\u00ed spo\u010d\u00edv\u00e1 na zam\u011bstnavateli.<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\">Nastaven\u00ed v Nuggetu<\/h2>\n\n\n\n<p>Pro uplatn\u011bn\u00ed slevy na SP byl vytvo\u0159en nov\u00fd \u00fadaj v kart\u011b zam\u011bstnance <strong>L4254 &#8222;Sleva na SP pro starobn\u00ed d\u016fchodce&#8220;<\/strong>. Z\u00e1rove\u0148 vznikla nov\u00e1 <strong>mzdov\u00e1 slo\u017eka 9042<\/strong>, ve kter\u00e9 bude vedena eviden\u010dn\u011b v\u00fd\u0161e slevy na SP pro d\u016fchodce. Tuto mzdovou slo\u017eku uvid\u00edte na mzdov\u00e9m list\u011b.<\/p>\n\n\n\n<p>Jak\u00fdm zp\u016fsobem tento \u00fadaj m\u016f\u017eete aktualizovat:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>V kmenov\u00e9 kart\u011b zam\u011bstnance, funkce <strong>Mzdy 2-1-1, z\u00e1lo\u017eka D\u016fchod, \u00fadaj L4254 &#8222;Sleva na SP pro starobn\u00ed d\u016fchodce&#8220;<\/strong>.<\/li><li>Importem do kmenov\u00e9 karty zam\u011bstnance, funkce <strong>Mzdy 2-1-5 &#8222;Dohr\u00e1n\u00ed z extern\u00edho souboru&#8220;<\/strong>.<\/li><li>P\u0159es hromadn\u00e9 zm\u011bny, funkce <strong>Mzdy 2-1-4 &#8222;Hromadn\u00e9 zm\u011bny v souboru&#8220;<\/strong>.<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"417\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-24.png\" alt=\"\" class=\"wp-image-9210\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-24.png 900w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-24-300x139.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-24-768x356.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\">Sestavy<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Mzdov\u00e9 statistiky<\/strong><ul><li>V\u00fd\u0161i slevy m\u016f\u017eete zjistit pomoc\u00ed mzdov\u00fdch statistika a mzdov\u00e9 slo\u017eky 9042.<\/li><li>Funkce Mzdy 2-7-3 &#8222;LS722 parametry pro LZ722&#8220; nebo Mzdy 2-7-4 &#8222;LS723 parametry pro LZ723&#8220;. A generov\u00e1n\u00ed sestav ve funkci Mzdy 11-3-2 a\u017e 5.<\/li><\/ul><\/li><li><strong>Query<\/strong><ul><li>Kdo uplat\u0148uje slevu na SP m\u016f\u017eete zjistit pomoc\u00ed u\u017eivatelsk\u00fdch query.<\/li><li>Funkce Mzdy 12-4 &#8222;U\u017eivatelsk\u00e9 query&#8220;<\/li><\/ul><\/li><li><strong>P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed  <\/strong><ul><li>D\u016fchodci, kte\u0159\u00ed maj\u00ed uplatn\u011bnou slevu na SP jsou vyzna\u010den\u00ed p\u0159\u00edznakem &#8222;D&#8220;.<\/li><li>V sestav\u011b se zobrazuje v\u00fd\u0161e slevy na SP u pracuj\u00edc\u00edch d\u016fchodc\u016f.<\/li><li>Funkce Mzdy 8-9-2 &#8222;LZ382 soci\u00e1ln\u00ed pojistn\u00e9&#8220;.<\/li><\/ul><\/li><li><strong>P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho PVPOJ<\/strong><ul><li>P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho zohled\u0148uje slevy na SP u d\u016fchodc\u016f.<\/li><li>Funkce Mzdy 8-9-5 &#8222;LZ351 soci\u00e1ln\u00ed pojistn\u00e9 &#8211; p\u0159ehled&#8220; a funkce Mzdy 11-12 &#8222;PVPOJ&#8220;.<\/li><\/ul><\/li><li><strong>Potvrzen\u00ed o uplatn\u011bn\u00ed slevy na starobn\u00ed d\u016fchodce<\/strong><ul><li>Na potvrzen\u00ed intenzivn\u011b pracujeme a bude vyd\u00e1no v \u00fanorov\u00e9 verzi programu.<\/li><li>Funkce Mzdy 13-2-7 &#8222;Potvrzen\u00ed o uplatn\u011bn\u00ed slevy na starobn\u00ed d\u016fchodce&#8220;.<\/li><\/ul><\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>1. Podm\u00ednky pro uplatn\u011bn\u00ed slevy Pro uplatn\u011bn\u00ed slevy na pojistn\u00e9m je nutn\u00e9 splnit n\u00e1sleduj\u00edc\u00ed podm\u00ednky: Zam\u011bstnanec pob\u00edr\u00e1 starobn\u00ed d\u016fchod z \u010desk\u00e9ho d\u016fchodov\u00e9ho syst\u00e9mu. Zam\u011bstnanec, kter\u00fd je po\u017eivatelem starobn\u00edho d\u016fchodu bude m\u00edt n\u00e1rok na slevu na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, pokud dos\u00e1hl d\u016fchodov\u00e9ho v\u011bku. Pracovn\u00ed pom\u011br nebo dohoda o pracovn\u00ed \u010dinnosti je evidov\u00e1n\/a a podl\u00e9h\u00e1 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[949],"lsvr_kba_tag":[],"class_list":["post-9209","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-karta-zamestnance"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9209","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":4,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9209\/revisions"}],"predecessor-version":[{"id":10290,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9209\/revisions\/10290"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=9209"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=9209"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=9209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}