{"id":9217,"date":"2025-01-30T14:34:26","date_gmt":"2025-01-30T14:34:26","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&#038;p=9217"},"modified":"2026-02-06T17:57:38","modified_gmt":"2026-02-06T17:57:38","slug":"zamestnanec-navyseni-sp-za-organizaci","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/zamestnanec-navyseni-sp-za-organizaci\/","title":{"rendered":"Zam\u011bstnanec: Nav\u00fd\u0161en\u00ed SP za organizaci"},"content":{"rendered":"\n<p>Poplatn\u00edky pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti jsou zam\u011bstnavatel\u00e9, zam\u011bstnanci, osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, zahrani\u010dn\u00ed zam\u011bstnanci a osoby dobrovoln\u011b \u00fa\u010dastn\u00e9 d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p>V\u00fd\u0161e pojistn\u00e9ho se stanov\u00ed procentn\u00ed sazbou z vym\u011b\u0159ovac\u00edho z\u00e1kladu zji\u0161t\u011bn\u00e9ho za rozhodn\u00e9 obdob\u00ed. <strong>Sazby pojistn\u00e9ho<\/strong> <strong>na soci\u00e1ln\u00ed zabezpe\u010den\u00ed od 1. 1. 2025 \u010din\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>u zam\u011bstnavatel\u016f\n<ul class=\"wp-block-list\">\n<li>24,8 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fd odpov\u00edd\u00e1 \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f jeho zam\u011bstnanc\u016f,\u00a0<strong>kte\u0159\u00ed nevykon\u00e1vaj\u00ed \u010dinnost v\u00a0rizikov\u00e9m zam\u011bstn\u00e1n\u00ed nebo \u010dinnost zdravotnick\u00e9ho z\u00e1chran\u00e1\u0159e nebo \u010dlena jednotky hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku<\/strong>, z\u00a0toho 2,1 % na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, 21,5 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a 1,2 % na st\u00e1tn\u00ed politiku zam\u011bstnanosti,<\/li>\n\n\n\n<li>28,8 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fd odpov\u00edd\u00e1 \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f jeho zam\u011bstnanc\u016f,\u00a0<strong>kte\u0159\u00ed vykon\u00e1vaj\u00ed pr\u00e1ce zdravotnick\u00e9ho z\u00e1chran\u00e1\u0159e nebo \u010dlena jednotky hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku<\/strong>, z\u00a0toho 2,1 % na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, 24,5 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a 1,2 % na st\u00e1tn\u00ed politiku zam\u011bstnanosti (doch\u00e1z\u00ed k\u00a0postupn\u00e9mu navy\u0161ov\u00e1n\u00ed sazby, kter\u00e9 bude zavr\u0161eno rokem 2026, od kter\u00e9ho bude \u010dinit 29,8\u00a0%),<\/li>\n\n\n\n<li>26,8 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fd odpov\u00edd\u00e1 \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f jeho zam\u011bstnanc\u016f,\u00a0<strong>kte\u0159\u00ed vykon\u00e1vaj\u00ed \u010dinnost v\u00a0rizikov\u00e9m zam\u011bstn\u00e1n\u00ed<\/strong>, z\u00a0toho z\u00a0toho 2,1 % na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, 23,5 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a 1,2 % na st\u00e1tn\u00ed politiku zam\u011bstnanosti (doch\u00e1z\u00ed k\u00a0postupn\u00e9mu navy\u0161ov\u00e1n\u00ed \u2013 v\u00a0roce 2026 bude sazba \u010dinit 27,8 %, v\u00a0roce 2027 pak 28,8 % a\u00a0po\u010d\u00ednaje rokem 2028 bude \u010dinit 29,8 %),<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>u zam\u011bstnanc\u016f \u010din\u00ed 7,1 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, z\u00a0toho 0,6 % na nemocensk\u00e9 poji\u0161t\u011bn\u00ed a 6,5 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed,<\/li>\n\n\n\n<li>u osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch (OSV\u010c)\n<ul class=\"wp-block-list\">\n<li>29,2 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, z\u00a0toho 28 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed a 1,2 % na st\u00e1tn\u00ed politiku zam\u011bstnanosti,<\/li>\n\n\n\n<li>2,7 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu, jde-li o\u00a0OSV\u010c \u00fa\u010dastnou nemocensk\u00e9ho poji\u0161t\u011bn\u00ed,<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>u osob dobrovoln\u011b \u00fa\u010dastn\u00fdch d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed 28 %,<\/li>\n\n\n\n<li>u zahrani\u010dn\u00edch zam\u011bstnanc\u016f, kte\u0159\u00ed se dobrovoln\u011b p\u0159ihl\u00e1s\u00ed k\u00a0\u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed, 2,7 % z\u00a0vym\u011b\u0159ovac\u00edho z\u00e1kladu.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Jak evidovat v Nuggetu zam\u011bstnance se zv\u00fd\u0161en\u00fdm odvodem<\/h2>\n\n\n\n<p><em>Pro r\u016fznou v\u00fd\u0161i odvodu na SP<\/em> se <em>mus\u00ed rozli\u0161ovat dv\u011b skupiny zam\u011bstnanc\u016f<\/em>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Zdravotn\u00ed z\u00e1chran\u00e1\u0159i nebo \u010dlenov\u00e9 jednoty hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku<\/li>\n\n\n\n<li>Zam\u011bstnanci vykon\u00e1vaj\u00edc\u00ed \u010dinnost v rizikov\u00e9m zam\u011bstn\u00e1n\u00ed<\/li>\n<\/ol>\n\n\n\n<p>Pro oba typy zam\u011bstnanc\u016f vznikly nov\u00e9 \u00fadaje v kart\u011b zam\u011bstnance v modulu Mzdy. Jde o \u00fadaje L4251 a L4253.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"902\" height=\"711\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-25.png\" alt=\"\" class=\"wp-image-9218\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-25.png 902w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-25-300x236.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-25-768x605.png 768w\" sizes=\"auto, (max-width: 902px) 100vw, 902px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\">1. Zdravotn\u00ed z\u00e1chran\u00e1\u0159i nebo \u010dlenov\u00e9 jednoty hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku<\/h3>\n\n\n\n<p>a) Nastaven\u00ed zam\u011bstnance<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Na z\u00e1lo\u017ece &#8222;Z\u00e1kladn\u00ed \u00fadaje&#8220; \u00fadaj v okn\u011b &#8222;Otev\u0159\u00edt okno n\u00e1stup\u016f\/v\u00fdstup\u016f&#8220; L3206 = 81 &#8222;Hasi\u010d, zdr.z\u00e1chran\u00e1\u0159 (pro \u00fa\u010del nav\u00fd\u0161en\u00ed SP org.)<\/li>\n<\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"609\" height=\"267\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-26.png\" alt=\"\" class=\"wp-image-9219\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-26.png 609w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-26-300x132.png 300w\" sizes=\"auto, (max-width: 609px) 100vw, 609px\" \/><\/figure><\/div>\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Na z\u00e1lo\u017ece &#8222;Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed&#8220; ozna\u010dte \u00fadaj L4251 &#8222;Nav\u00fd\u0161en\u00ed SP za organizaci (hasi\u010di a z\u00e1chran\u00e1\u0159i)&#8220;<\/li>\n<\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"297\" height=\"29\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-27.png\" alt=\"\" class=\"wp-image-9220\" style=\"width:297px;height:29px\"\/><\/figure><\/div>\n\n\n<p><strong>b) Odvod na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odvod pro tuto skupinu zam\u011bstnanc\u016f \u010din\u00ed 28,8 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu za rozhodn\u00e9 obdob\u00ed.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Zam\u011bstnanci vykon\u00e1vaj\u00edc\u00ed \u010dinnost v rizikov\u00e9m zam\u011bstn\u00e1n\u00ed<\/h3>\n\n\n\n<p><strong>a) Nastaven\u00ed zam\u011bstnance<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Na z\u00e1lo\u017ece &#8222;Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed&#8220; ozna\u010dte \u00fadaj L4253 Nav\u00fd\u0161en\u00ed SP za organizaci (pr\u00e1ce v riziku).<\/li>\n<\/ul>\n\n\n\n<p><strong>b) Nastaven\u00ed mzdov\u00fdch slo\u017eek<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V p\u0159\u00edpad\u011b, kdy zam\u011bstnanec pracuje\u00a0\u010d\u00e1st sm\u011bny v riziku a \u010d\u00e1st sm\u011bny nespad\u00e1 do kategorie pr\u00e1ce v riziku, je pot\u0159eba vyk\u00e1zat \u010das, kter\u00fd nespad\u00e1 do rizikov\u00e9 pr\u00e1ce samostatnou mzdovou slo\u017ekou. Pro toto nastaven\u00ed vznikl nov\u00fd parametr &#8222;NRZ \u2013 Nejedn\u00e1 se o rizikovou pr\u00e1ci&#8220;.\n<ul class=\"wp-block-list\">\n<li>Mzdov\u00e1 \u00fa\u010detn\u00ed ur\u010d\u00ed, pod jakou mzdovou slo\u017ekou bude tuto \u201enerizikovou pr\u00e1ci\u201c u zam\u011bstnance s nastaven\u00fdm rizikem vykazovat.\n<ul class=\"wp-block-list\">\n<li>Novou mzdovou slo\u017eku m\u016f\u017eete aktivovat ve funkci M-2-4-1 Mzdov\u00e9 slo\u017eky \u2013 u\u017eivatelsk\u00e9 n\u00e1zvy, kde je mo\u017en\u00e9 mzdovou slo\u017eku p\u0159ejmenovat. Vyberete mzdovou slo\u017eku, kter\u00e1 se vztahuje k odpracovan\u00e9 dob\u011b, tj. z intervalu 100-399 pro hodinov\u00e9 mzdov\u00e9 slo\u017eky a 1000-1999 pro korunov\u00e9 mzdov\u00e9 slo\u017eky.<\/li>\n\n\n\n<li>Danou mzdovou slo\u017eku uprav\u00edte ve funkci M-2-4-2 Mzdov\u00e9 slo\u017eky \u2013 atributy. Ve spodn\u00ed \u010d\u00e1sti okna, vyberete v \u201eAlgoritmus 2\u201c polo\u017eku: &#8222;<strong>NRZ \u2013 Nejedn\u00e1 se o rizikovou pr\u00e1ci<\/strong>&#8220; (upravujte pouze hodinovou mzdovou slo\u017eku).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"485\" height=\"436\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-28.png\" alt=\"\" class=\"wp-image-9222\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-28.png 485w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/01\/image-28-300x270.png 300w\" sizes=\"auto, (max-width: 485px) 100vw, 485px\" \/><\/figure><\/div>\n\n\n<p><strong>c) \u010casov\u00fd fond<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do \u010dasov\u00e9ho fondu budete vykazovat hodiny, kter\u00e9 nespadaj\u00ed do kategorie rizikov\u00e1 pr\u00e1ce touto mzdovou slo\u017ekou. Program ve v\u00fdpo\u010dtu rozd\u011bl\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad dle vyk\u00e1zan\u00fdch hodin v riziku a bez rizika a vypo\u010dte spr\u00e1vnou v\u00fd\u0161i odvodu za organizaci. Mzdov\u00e9 slo\u017eky n\u00e1hrad, tj. interval 500-599, se do vym\u011b\u0159ovac\u00edho z\u00e1kladu bez rizika zapo\u010d\u00edt\u00e1vaj\u00ed automaticky.<\/li>\n<\/ul>\n\n\n\n<p><strong>d) Odvod na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odvod pro tuto skupinu zam\u011bstnanc\u016f \u010din\u00ed 26,8 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu za rozhodn\u00e9 obdob\u00ed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Zp\u016fsoby zad\u00e1n\u00ed do \u010dasov\u00e9ho fondu<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Zam\u011bstnanec pracuje v\u0161echen sv\u016fj \u010das v riziku<\/strong>\n<ul class=\"wp-block-list\">\n<li>Mzdov\u00e1 \u00fa\u010detn\u00ed ozna\u010d\u00ed parametr L4253 &#8222;Nav\u00fd\u0161en\u00ed SP za organizaci (pr\u00e1ce v riziku)&#8220;.\u00a0<\/li>\n\n\n\n<li>Program se pod\u00edv\u00e1, zda je nebo nen\u00ed ozna\u010den parametr pr\u00e1ce v riziku a podle toho vypo\u010dte odvod SP za organizaci. <\/li>\n\n\n\n<li>V \u010dasov\u00e9m fondu bude mzdov\u00e1 slo\u017eka vykazuj\u00edc\u00ed odpracovanou dobu u v\u0161ech zam\u011bstnanc\u016f stejn\u00e1. Ve v\u00fdpo\u010dtu program rozd\u011bl\u00ed na vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnanc\u016f s ozna\u010den\u00fdm parametrem pr\u00e1ce v riziku a u nich vypo\u010dte odvod SP za organizaci ve v\u00fd\u0161i 26,8 %, u ostatn\u00edch zam\u011bstnanc\u016f bez ozna\u010den\u00ed parametru vypo\u010dte odvod SP ve standardn\u00ed v\u00fd\u0161i 24,8 %.\u00a0\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Zam\u011bstnanec pracuje \u010d\u00e1st sm\u011bny v riziku a \u010d\u00e1st sm\u011bny bez rizika <\/strong>\n<ul class=\"wp-block-list\">\n<li>Mzdov\u00e1 \u00fa\u010detn\u00ed ozna\u010d\u00ed parametr L4253 &#8222;Nav\u00fd\u0161en\u00ed SP za organizaci (pr\u00e1ce v riziku)&#8220;.\u00a0<\/li>\n\n\n\n<li>\u010cas, kter\u00fd zam\u011bstnanec odpracuje bez rizika, se vyk\u00e1\u017ee separ\u00e1tn\u00ed mzdovou slo\u017ekou, kterou si pro tento p\u0159\u00edpad mzdov\u00e1 \u00fa\u010detn\u00ed p\u0159edem nastavila.\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Sestavy<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Mzdov\u00e9 statistiky<\/strong>\n<ul class=\"wp-block-list\">\n<li>Pro vykazov\u00e1n\u00ed hodin na riziku a mimo riziko m\u016f\u017eete vytvo\u0159it mzdovou statistiku na mzdov\u00e9 slo\u017eky, kter\u00e9 pro tyto \u00fa\u010dely pou\u017e\u00edv\u00e1te.<\/li>\n\n\n\n<li>Funkce Mzdy 2-7-3 \u201eLS722 parametry pro LZ722\u201c nebo Mzdy 2-7-4 \u201eLS723 parametry pro LZ723\u201c. A generov\u00e1n\u00ed sestav ve funkci Mzdy 11-3-2 a\u017e 5.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Query<\/strong>\n<ul class=\"wp-block-list\">\n<li>Kdo m\u00e1 \u010di nem\u00e1 ozna\u010den\u00e9 \u00fadaje L4251 a L4253 m\u016f\u017eete zjistit pomoc\u00ed u\u017eivatelsk\u00fdch query.<\/li>\n\n\n\n<li>Funkce Mzdy 12-4 \u201eU\u017eivatelsk\u00e9 query\u201c, vznikly nov\u00e9 \u00fadaje:\n<ul class=\"wp-block-list\">\n<li>L4772H \u2013 vym\u011b\u0159ovac\u00ed z\u00e1klad na SP pro hasi\u010de (pouze p\u0159ejmenov\u00e1n\u00ed p\u016fvodn\u00edho L477281)<\/li>\n\n\n\n<li>L4772R \u2013 vym\u011b\u0159ovac\u00ed z\u00e1klad na SP pro zam\u011bstnance pracuj\u00edc\u00ed v riziku<\/li>\n\n\n\n<li>L4772S \u2013 vym\u011b\u0159ovac\u00ed z\u00e1klad pro SP nenav\u00fd\u0161en\u00fd<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong>\n<ul class=\"wp-block-list\">\n<li>Zam\u011bstnanci pracuj\u00edc\u00ed\u00a0<strong>v riziku<\/strong>\u00a0jsou vyzna\u010deni p\u0159\u00edznakem\u00a0<strong>\u201eR\u201c<\/strong>.<\/li>\n\n\n\n<li>Funkce Mzdy 8-9-2 \u201eLZ382 soci\u00e1ln\u00ed pojistn\u00e9\u201c.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho PVPOJ<\/strong>\n<ul class=\"wp-block-list\">\n<li>P\u0159ehled o v\u00fd\u0161i pojistn\u00e9ho zohled\u0148uje nav\u00fd\u0161en\u00ed na SP.<\/li>\n\n\n\n<li>Funkce Mzdy 8-9-5 \u201eLZ351 soci\u00e1ln\u00ed pojistn\u00e9 \u2013 p\u0159ehled\u201c a funkce Mzdy 11-12 \u201ePVPOJ\u201c.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Poplatn\u00edky pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvku na st\u00e1tn\u00ed politiku zam\u011bstnanosti jsou zam\u011bstnavatel\u00e9, zam\u011bstnanci, osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, zahrani\u010dn\u00ed zam\u011bstnanci a osoby dobrovoln\u011b \u00fa\u010dastn\u00e9 d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed. V\u00fd\u0161e pojistn\u00e9ho se stanov\u00ed procentn\u00ed sazbou z vym\u011b\u0159ovac\u00edho z\u00e1kladu zji\u0161t\u011bn\u00e9ho za rozhodn\u00e9 obdob\u00ed. Sazby pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed od 1. 1. 2025 \u010din\u00ed: Jak evidovat v Nuggetu zam\u011bstnance se [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[24,949],"lsvr_kba_tag":[],"class_list":["post-9217","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-zakladni-nastaveni-firmy","lsvr_kba_cat-karta-zamestnance"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9217","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":3,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9217\/revisions"}],"predecessor-version":[{"id":11182,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/9217\/revisions\/11182"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=9217"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=9217"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=9217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}