{"id":10982,"date":"2025-12-23T12:00:00","date_gmt":"2025-12-23T12:00:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=10982"},"modified":"2026-01-05T08:12:20","modified_gmt":"2026-01-05T08:12:20","slug":"verze-v04r25m29","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2025\/12\/23\/verze-v04r25m29\/","title":{"rendered":"Verze V04R25M29"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">\u010c E S K \u00c1 &nbsp; L E G I S L A T I V A<\/h3>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1) Povinn\u00fd p\u0159\u00edsp\u011bvek na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed (Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem, dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed)<\/strong><\/h2>\n\n\n\n<p>Od 1. ledna 2026 \u010dek\u00e1 zam\u011bstnavatele, jejich\u017e zam\u011bstnanci vykon\u00e1vaj\u00ed pr\u00e1ce za\u0159azen\u00e9 do t\u0159et\u00ed skupiny rizik, v\u00fdznamn\u00e1 legislativn\u00ed zm\u011bna. Nov\u011b budou povinni p\u0159isp\u00edvat t\u011bmto zam\u011bstnanc\u016fm na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed (z\u00e1kon \u010d. 324\/2025 Sb.).<\/p>\n\n\n\n<p><strong>Rizikov\u00e1 pr\u00e1ce<\/strong>&nbsp;je pro \u00fa\u010dely tohoto z\u00e1kona definov\u00e1na jako pr\u00e1ce za\u0159azen\u00e1 ve&nbsp;<strong>III. kategorii rizik pro faktory pracovn\u00edch podm\u00ednek vibrace, z\u00e1t\u011b\u017e chladem, z\u00e1t\u011b\u017e teplem nebo 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.&nbsp;<\/strong><\/p>\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>&nbsp;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<p><em>P\u0159\u00edklad v\u00fdpo\u010dtu sm\u011bn:&nbsp;<\/em><\/p>\n\n\n\n<p><em>Zam\u011bstnanec odpracuje 5 sm\u011bn rizikov\u00e9 pr\u00e1ce o d\u00e9lce 4,5 hodiny. Pro \u00fa\u010dely rozhodnut\u00ed, zda m\u00e1 pr\u00e1vo na p\u0159\u00edsp\u011bvek, se d\u00e9lka sm\u011bn zaokrouhl\u00ed na 5 hodin, tedy celkem na 25 hodin, co\u017e odpov\u00edd\u00e1 3,125 sm\u011bny o d\u00e9lce 8 hodin.<\/em><\/p>\n\n\n\n<p><strong>Zam\u011bstnavatel je povinen p\u00edsemn\u011b informovat zam\u011bstnance o pr\u00e1vu na p\u0159\u00edsp\u011bvek<\/strong>&nbsp;a zp\u016fsob jeho uplatn\u011bn\u00ed p\u0159ed t\u00edm, ne\u017e za\u010dne vykon\u00e1vat rizikovou pr\u00e1ci (III. kategorii).<\/p>\n\n\n\n<p>V\u00fd\u0161e p\u0159\u00edsp\u011bvku bude \u010dinit 4 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu za rozhodn\u00e9 obdob\u00ed. Rozhodn\u00fdm obdob\u00edm je kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. V\u00fd\u0161e povinn\u00e9ho p\u0159\u00edsp\u011bvku za rozhodn\u00e9 obdob\u00ed se zaokrouhluje na cel\u00e9 koruny nahoru.<\/p>\n\n\n\n<p><strong>Zam\u011bstnanec mus\u00ed zam\u011bstnavateli ozn\u00e1mit<\/strong>, \u017ee uplat\u0148uje pr\u00e1vo na povinn\u00fd p\u0159\u00edsp\u011bvek. Prvn\u00ed rozhodn\u00e9 obdob\u00ed, za kter\u00e9 zam\u011bstnavateli vznik\u00e1 povinnost zaplatit povinn\u00fd p\u0159\u00edsp\u011bvek, je prvn\u00ed rozhodn\u00e9 obdob\u00ed n\u00e1sleduj\u00edc\u00ed po dni, kdy zam\u011bstnanec ozn\u00e1m\u00ed zam\u011bstnavateli, \u017ee uplat\u0148uje pr\u00e1vo na tento p\u0159\u00edsp\u011bvek (nap\u0159. zam\u011bstnanec v b\u0159eznu ozn\u00e1m\u00ed, \u017ee uplat\u0148uje pr\u00e1vo na p\u0159\u00edsp\u011bvek, zam\u011bstnavatel m\u00e1 povinnost za duben p\u0159\u00edsp\u011bvek zaplatit).&nbsp;<\/p>\n\n\n\n<p><strong>Povinnosti a lh\u016fty zam\u011bstnavatele:<\/strong><\/p>\n\n\n\n<p><strong>Zam\u011bstnavatel mus\u00ed uhradit povinn\u00fd p\u0159\u00edsp\u011bvek<\/strong>&nbsp;do konce prvn\u00edho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po skon\u010den\u00ed rozhodn\u00e9ho obdob\u00ed, za kter\u00e9 p\u0159\u00edsp\u011bvek zam\u011bstnanci n\u00e1le\u017e\u00ed (nap\u0159. zam\u011bstnanci p\u0159\u00edslu\u0161\u00ed p\u0159\u00edsp\u011bvek za m\u011bs\u00edc \u00fanor, zam\u011bstnavatel je povinn\u00fd zaplatit p\u0159\u00edsp\u011bvek do konce m\u011bs\u00edce b\u0159ezna).<\/p>\n\n\n\n<p><strong>Zam\u011bstnavatel mus\u00ed v\u00e9st evidenci<\/strong>&nbsp;o povinn\u00e9m p\u0159\u00edsp\u011bvku<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>seznam zam\u011bstnanc\u016f, kte\u0159\u00ed vykon\u00e1vaj\u00ed rizikovou pr\u00e1ci a uplatnili pr\u00e1vo na povinn\u00fd p\u0159\u00edsp\u011bvek (jm\u00e9no, p\u0159\u00edjmen\u00ed, datum narozen\u00ed)<\/li>\n\n\n\n<li>datum uplatn\u011bn\u00ed pr\u00e1va na povinn\u00fd p\u0159\u00edsp\u011bvek\u00a0<\/li>\n\n\n\n<li>po\u010det sm\u011bn rizikov\u00e9 pr\u00e1ce odpracovan\u00e9 zam\u011bstnancem v rozhodn\u00e9m obdob\u00ed<\/li>\n\n\n\n<li>\u00fadaje o v\u00fd\u0161i zaplacen\u00fdch povinn\u00fdch p\u0159\u00edsp\u011bvk\u016f za jednotliv\u00e1 rozhodn\u00e1 obdob\u00ed a o datu platby<\/li>\n<\/ul>\n\n\n\n<p>&nbsp; &nbsp;Archiva\u010dn\u00ed povinnost je 10 let n\u00e1sleduj\u00edc\u00edch po roce, kter\u00e9ho se t\u00fdkaj\u00ed.<\/p>\n\n\n\n<p><strong>Soub\u011bh prac\u00ed kategori\u00ed III a IV.<\/strong><\/p>\n\n\n\n<p>Zam\u011bstnanec, kter\u00fd u zam\u011bstnavatele v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci vykon\u00e1v\u00e1 \u010dinnost v rizikov\u00e9m zam\u011bstn\u00e1n\u00ed ve IV. kategorii rizik, \u010dinnost zdravotnick\u00e9ho z\u00e1chran\u00e1\u0159e nebo \u010dlena jednotky hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru a z\u00e1rove\u0148 jeho zam\u011bstnavateli za tento m\u011bs\u00edc vznikla povinnost platit povinn\u00fd p\u0159\u00edsp\u011bvek (alespo\u0148 3 sm\u011bny odpracovan\u00e9 v III. kategorii p\u0159\u00edslu\u0161n\u00fdch rizik + plat\u0148uje pr\u00e1vo na p\u0159\u00edsp\u011bvek), m\u00e1 vym\u011b\u0159ovac\u00ed z\u00e1klad a odvod pojistn\u00e9ho za zam\u011bstnavatele jako \u201eklasick\u00fd zam\u011bstnanec\u201c \u2013 to znamen\u00e1 bez zv\u00fd\u0161en\u00e9ho odvodu pojistn\u00e9ho na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed za zam\u011bstnavatele.<\/p>\n\n\n\n<p><strong>Da\u0148ov\u00e1 uznatelnost povinn\u00e9ho p\u0159\u00edsp\u011bvku<\/strong><\/p>\n\n\n\n<p>V souvislosti s touto zm\u011bnou nedo\u0161lo k \u00faprav\u011b z\u00e1kona o dani z p\u0159\u00edjm\u016f, tud\u00ed\u017e se&nbsp;<strong>povinn\u00e9 p\u0159\u00edsp\u011bvky na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed budou zahrnovat do limitu 50.000 K\u010d<\/strong>, kter\u00e9 jsou osvobozeny od dan\u011b, spole\u010dn\u011b s p\u0159\u00edsp\u011bvky, kter\u00e9 na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed zam\u011bstnavatel&nbsp; p\u0159isp\u00edv\u00e1 \u201edobrovoln\u011b\u201c, nap\u0159. na z\u00e1klad\u011b kolektivn\u00ed smlouvy.&nbsp;<\/p>\n\n\n\n<p><strong>Jak v Nugget SW:<\/strong><\/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.<\/p>\n\n\n\n<p>Z\u00e1le\u017e\u00ed na konkr\u00e9tn\u00ed situaci u zam\u011bstnavatele, kterou mo\u017enost zvol\u00ed.&nbsp;<\/p>\n\n\n\n<p><strong>1) Procentu\u00e1ln\u00edm vyj\u00e1d\u0159en\u00edm rizikov\u00e9 pr\u00e1ce&nbsp;<\/strong><\/p>\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<p>V nov\u00e9m \u00fadaji&nbsp;<strong>L4819 Procento rizikov\u00e9 pr\u00e1ce pro povinn\u00fd p\u0159\u00edsp\u011bvek na PF<\/strong>&nbsp;bude zad\u00e1no pevn\u00e9 procento pr\u00e1ce v riziku. Pot\u00e9 bude automaticky vypo\u010d\u00edt\u00e1n procentu\u00e1ln\u00ed pod\u00edl rizikov\u00e9 pr\u00e1ce z celkov\u011b odpracovan\u00e9 doby uveden\u00fdch ve mzdov\u00fdch slo\u017ek\u00e1ch 112 a 131 (p\u0159i dogenerov\u00e1n\u00ed \u010dasov\u00e9ho fondu).&nbsp;<\/p>\n\n\n\n<p>Pro 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><strong>2) Ur\u010den\u00edm doby pr\u00e1ce v rizikov\u00fdch faktorech mzdovou slo\u017ekou 970<\/strong><\/p>\n\n\n\n<p>Evidenc\u00ed odpracovan\u00fdch sm\u011bn v p\u0159\u00edslu\u0161n\u00fdch rizic\u00edch pro ur\u010den\u00ed n\u00e1roku na povinn\u00fd p\u0159\u00edsp\u011bvek na PF.<\/p>\n\n\n\n<p>Pomoc\u00ed nov\u00e9&nbsp;<strong>eviden\u010dn\u00ed mzdov\u00e9 slo\u017eky 970 pro ur\u010den\u00ed hodin rizikov\u00e9 pr\u00e1ce<\/strong>&nbsp;pro n\u00e1rok na povinn\u00fd p\u0159\u00edsp\u011bvek. Tato mzdov\u00e1 slo\u017eka bude eviden\u010dn\u00ed, nebude vstupovat do dal\u0161\u00edch v\u00fdpo\u010dt\u016f a bude v\u00fdhradn\u011b evidovat hodiny (nikoliv dny ani sm\u011bny). 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.&nbsp;<\/p>\n\n\n\n<p>Mzdovou&nbsp;<strong>slo\u017eku 970 bude mo\u017en\u00e9 pou\u017eit i pro korekci<\/strong>&nbsp;doby pro stanoven\u00ed n\u00e1roku, pokud bude vyu\u017e\u00edvat jin\u00fd mechanismus v\u00fdpo\u010dtu. Tato mzdov\u00e1 slo\u017eka nebude kr\u00e1cena (nap\u0159. procentem v L4819).&nbsp;<\/p>\n\n\n\n<p><strong>3) Nastaven\u00edm algoritmu 2 u hodinov\u00fdch mzdov\u00fdch slo\u017eek<\/strong><\/p>\n\n\n\n<p><strong>Pou\u017eit\u00ed algoritmu 2<\/strong>&nbsp;zajist\u00ed, \u017ee ve\u0161ker\u00e1 doba uveden\u00e1 v p\u0159\u00edslu\u0161n\u00e9 mzdov\u00e9 slo\u017ece bude posuzov\u00e1na jako pr\u00e1ce v riziku. Tato doba nebude kr\u00e1cena procentem v \u00fadaji L4819.<\/p>\n\n\n\n<p>V atributech mzdov\u00fdch slo\u017eek (funkce M-2-4-2) je mo\u017en\u00e9 u hodinov\u00fdch mzdov\u00fdch slo\u017eek odpracovan\u00e9 doby nastavit algoritmus 2 = RI3 &#8211; Pr\u00e1ce ve III. stupni rizika.&nbsp;<\/p>\n\n\n\n<p>Je t\u0159eba si ale 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 p\u0159\u00edslu\u0161nou slo\u017eku odpracovan\u00e9 doby doplnit 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><strong>D\u016fle\u017eit\u00e9 upozorn\u011bn\u00ed a shrnut\u00ed ke stanoven\u00ed n\u00e1roku:<\/strong><\/p>\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.\u00a0Je 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.\u00a0<\/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.&nbsp;<\/p>\n\n\n\n<p>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 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.&nbsp;<\/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 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 &nbsp; 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.&nbsp;<\/p>\n\n\n\n<p><strong>Stanoven\u00ed hodin pro ur\u010den\u00ed n\u00e1roku na p\u0159\u00edsp\u011bvek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V p\u0159\u00edpad\u011b uveden\u00ed nenulov\u00e9ho procenta pod\u00edlu rizikov\u00e9 pr\u00e1ce 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<\/ul>\n\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 L4056 &#8211; Datum \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 \u00fadaje &#8211; ostatn\u00ed&#8220;.&nbsp;<\/p>\n\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.<\/strong><\/p>\n\n\n\n<p><strong>Potvrzen\u00ed zam\u011bstnavatele o zaplacen\u00e9m povinn\u00e9m p\u0159\u00edsp\u011bvku<\/strong>&nbsp;bude mo\u017en\u00e9 vygenerovat ve&nbsp;<strong>funkci M-13 (Potvrzen\u00ed)<\/strong>.<\/p>\n\n\n\n<p>Tato funkce zat\u00edm v programu nen\u00ed.<\/p>\n\n\n\n<p><em>P\u0159\u00edklady pou\u017eit\u00ed:<\/em><\/p>\n\n\n\n<p>a) Zam\u011bstnanec m\u00e1 v pat\u0159i\u010dn\u00e9m riziku 3 sm\u011bny o d\u00e9lce 7,5 hodiny.\u00a0<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; Slo\u017eky odpracovan\u00e9 doby NEJSOU ozna\u010deny algoritmem RI3 a pom\u011br nem\u00e1 stanoven\u00fd pod\u00edl L4819. &nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>V\u00fdsledkem je z\u00e1po\u010det 3 sm\u011bn (24 \/ 8 hodin).<\/p>\n\n\n\n<p>b) Zam\u011bstnanec m\u00e1 v pat\u0159i\u010dn\u00e9m riziku 3 sm\u011bny o d\u00e9lce 7,5 hodiny.\u00a0<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; Slo\u017eky odpracovan\u00e9 doby JSOU ozna\u010deny algoritmem RI3 a pom\u011br nem\u00e1 stanoven\u00fd pod\u00edl L4819.<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>T\u00edm p\u00e1dem mu budou p\u0159izn\u00e1ny 3 sm\u011bny ((22,5 + 1,5) \/ 8 hodin).&nbsp;<\/p>\n\n\n\n<p>c) 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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>Bude mu p\u0159izn\u00e1no 6,25 sm\u011bny pro posouzen\u00ed n\u00e1roku.<\/p>\n\n\n\n<p>d) 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.&nbsp;<\/p>\n\n\n\n<p>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 * 1,00 \/ 8.&nbsp;<\/p>\n\n\n\n<p>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;<\/p>\n\n\n\n<p>N\u00e1rok s dorovn\u00e1n\u00edm by byl vypo\u010d\u00edt\u00e1n 150 * 1,00&nbsp; + 10 \/ 8 = 20 sm\u011bn.&nbsp;<\/p>\n\n\n\n<p>e) 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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2) Zm\u011bna v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky pro exekuce a insolvence pro rok 2026<\/strong><\/h2>\n\n\n\n<p>17.12.2025 vy\u0161lo ve Sb\u00edrce z\u00e1kon\u016f na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 548\/2025 Sb., kter\u00e9 upravuje v\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky pro exekuce a insolvence pro rok 2026.<\/p>\n\n\n\n<p>V\u00fd\u0161i \u010d\u00e1stky d\u00e1le upravuje sd\u011blen\u00ed MPSV \u010d. 526\/2025 Sb.<\/p>\n\n\n\n<p>Tato nov\u00e1 \u00faprava je \u00fa\u010dinn\u00e1 od ledna 2026, tzn. pro v\u0161echny zam\u011bstnavatele, kte\u0159\u00ed maj\u00ed v\u00fdplatn\u00ed term\u00edn prosincov\u00fdch mezd v lednu.&nbsp;<\/p>\n\n\n\n<p><strong>D\u016fle\u017eit\u00e9 upozorn\u011bn\u00ed:<\/strong><\/p>\n\n\n\n<p><strong>Je nezbytn\u00e9, aby z\u00e1kazn\u00edci, kte\u0159\u00ed prosincov\u00e9 v\u00fdplaty budou vypl\u00e1cet je\u0161t\u011b p\u0159ed koncem roku, tzn. prosincov\u00e9 v\u00fdplaty budou vypl\u00e1cet v prosinci, napsali na hotline@nuggetsw.cz a po\u017e\u00e1dali o nastaven\u00ed programov\u00e9 v\u00fdjimky, aby se tato zm\u011bna prom\u00edtla o m\u011bs\u00edc pozd\u011bji.<\/strong>&nbsp;<\/p>\n\n\n\n<p>&nbsp;P\u0159i v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky a \u010d\u00e1stky, nad kterou se zbytek \u010dist\u00e9 mzdy sraz\u00ed bez omezen\u00ed, se pou\u017eije \u010d\u00e1stka \u017eivotn\u00edho minima jednotlivce, \u010d\u00e1stka normativn\u00edho n\u00e1jemn\u00e9ho a \u010d\u00e1stka energetick\u00e9ho pau\u0161\u00e1lu podle \u00a7 1., odst. 1, ve v\u00fd\u0161i k 1. lednu kalend\u00e1\u0159n\u00edho roku, do kter\u00e9ho spad\u00e1 term\u00edn v\u00fdplaty mzdy.<\/p>\n\n\n\n<p><strong>Od ledna 2026 je nov\u00fd zp\u016fsob v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky i limitn\u00ed \u010d\u00e1stky, kter\u00e9 se pou\u017e\u00edvaj\u00ed p\u0159i v\u00fdpo\u010dtu sr\u00e1\u017eek ze mzdy dlu\u017en\u00edk\u016f.<\/strong><\/p>\n\n\n\n<p><strong>Nov\u00fd v\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky pro rok 2026<\/strong><\/p>\n\n\n\n<p>Nezabaviteln\u00e1 \u010d\u00e1stka jednotlivce se vypo\u010d\u00edt\u00e1 jako 85 % sou\u010dtu \u010d\u00e1stek:<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &#8211;&nbsp;<strong>4 860,- K\u010d<\/strong>&nbsp;\u017eivotn\u00edho minima jednotlivce,&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &#8211;&nbsp;<strong>9 430,- K\u010d<\/strong>&nbsp;normativn\u00edch n\u00e1klad\u016f pro n\u00e1jemn\u00ed bydlen\u00ed v obci nad 70 000 obyvatel (jedno\u010dlenn\u00e1 dom\u00e1cnost),<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &#8211;&nbsp;<strong>2 300,- K\u010d<\/strong>&nbsp;Energetick\u00e9ho pau\u0161\u00e1lu (jedno\u010dlenn\u00e1 dom\u00e1cnost)<\/p>\n\n\n\n<p>&nbsp; &nbsp;(4 860 + 9 430 + 2 300) * 85 % = 14 101,50 K\u010d<\/p>\n\n\n\n<p>Nezabaviteln\u00e1 \u010d\u00e1stka na vy\u017eivovanou osobu se vypo\u010d\u00edt\u00e1 jako 1\/4 nezabaviteln\u00e9 \u010d\u00e1stky jednotlivce. 14 101,50 \/ 4 =&nbsp;<strong>3 525,37K\u010d<\/strong><\/p>\n\n\n\n<p>Nezabaviteln\u00e1 \u010d\u00e1stka na man\u017eela\/ku, registrovan\u00e9ho partnera\/ku se vypo\u010d\u00edt\u00e1 jako 1\/4 nezabaviteln\u00e9 \u010d\u00e1stky jednotlivce&nbsp;<strong>3 525,37K\u010d<\/strong>(*)<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;<em>(*) Nezabaviteln\u00e1 \u010d\u00e1stka na man\u017eela\/ku, registrovan\u00e9ho partnera\/ku se zapo\u010d\u00edt\u00e1v\u00e1 se pouze v p\u0159\u00edpad\u011b, pokud je dlu\u017en\u00edk nebo jeho man\u017eel\/ka, registrovan\u00fd partner\/ka po\u017eivatelem starobn\u00ed \u010di sirot\u010d\u00ed d\u016fchod nebo pob\u00edr\u00e1 invalidn\u00ed d\u016fchod pro invaliditu druh\u00e9ho nebo t\u0159et\u00edho stupn\u011b.<\/em><\/p>\n\n\n\n<p><strong>\u010c\u00e1stka, nad kterou se sraz\u00ed ve\u0161ker\u00fd zbytek mzdy je stanovena na 31 521 K\u010d<\/strong><\/p>\n\n\n\n<p>V\u00fdpo\u010det: (4 860 + 9 430 + 2 300) * 1,9 = 31 521<\/p>\n\n\n\n<p>Pevn\u00e9 parametry plat\u00ed pro v\u00fdpo\u010det pro cel\u00fd kalend\u00e1\u0159n\u00ed rok. U\u017e nebude doch\u00e1zet ke zm\u011bn\u00e1m v\u00fdpo\u010dtu, ani kdy\u017e se n\u011bkter\u00e1 z uveden\u00fdch hodnot b\u011bhem roku zm\u011bn\u00ed.<\/p>\n\n\n\n<p><strong>V\u00fdpo\u010det str\u017een\u00e9 a vyplacen\u00e9 \u010d\u00e1stky z p\u0159\u00edjmu dlu\u017en\u00edka od 1.1.2026:<\/strong><\/p>\n\n\n\n<p>Od \u010dist\u00e9ho p\u0159\u00edjmu se ode\u010dte z\u00e1kladn\u00ed \u010d\u00e1stka, co\u017e je sou\u010det nezabaviteln\u00fdch \u010d\u00e1stek:<\/p>\n\n\n\n<p>1. Dlu\u017en\u00edka, man\u017eela\/ku (partnera\/ku), vy\u017eivovan\u00e9 osoby (d\u011bti a dal\u0161\u00ed vy\u017eivovan\u00e9 osoby). Tato z\u00e1kladn\u00ed \u010d\u00e1stka pat\u0159\u00ed dlu\u017en\u00edkovi<\/p>\n\n\n\n<p>2. Zbyl\u00e1 \u010d\u00e1stka do limitu maxim\u00e1ln\u011b 31.521 K\u010d se rozd\u011bl\u00ed na t\u0159etiny&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &#8211; v p\u0159\u00edpad\u011b exekuce:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; prvn\u00ed t\u0159etina jde na spl\u00e1tku nep\u0159ednostn\u00edch pohled\u00e1vek (a p\u0159ednostn\u00edch pohled\u00e1vek, pokud k jejich \u00fahrad\u011b neposta\u010duje 2. t\u0159etina<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; druh\u00e1 t\u0159etina jde:<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a) na spl\u00e1tku p\u0159ednostn\u00edch pohled\u00e1vek nebo<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b) na spl\u00e1tku nep\u0159ednostn\u00edch pohled\u00e1vek, pokud m\u00e1 dlu\u017en\u00edk 4 a v\u00edce exekuc\u00ed.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; V\u00fdjimku pro pravidlo &#8222;4+&#8220; tvo\u0159\u00ed starobn\u00ed, sirot\u010d\u00ed d\u016fchodci nebo invalidn\u00ed d\u016fchodci v II. a III. stupni, pokud tato t\u0159etina nep\u0159ekro\u010d\u00ed m\u011bs\u00ed\u010dn\u00ed hotov\u00e9 v\u00fddaje a odm\u011bnu insolven\u010dn\u00edho spr\u00e1vce, n\u00e1le\u017eej\u00edc\u00ed v oddlu\u017een\u00ed za obdob\u00ed pln\u011bn\u00ed spl\u00e1tkov\u00e9ho kalend\u00e1\u0159e (1 089,- K\u010d)&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Pokud bod a) ani b) neplatil, druh\u00e1 t\u0159etina pat\u0159\u00ed dlu\u017en\u00edkovi.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; t\u0159et\u00ed t\u0159etina pat\u0159\u00ed v\u017edy dlu\u017en\u00edkovi&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &#8211; v p\u0159\u00edpad\u011b insolvence:&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; prvn\u00ed i druh\u00e1 t\u0159etina jde na spl\u00e1tku pohled\u00e1vek (jako pro p\u0159ednostn\u00ed pohled\u00e1vky v exekuci),<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; t\u0159et\u00ed t\u0159etina pat\u0159\u00ed v\u017edy dlu\u017en\u00edkovi<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp;3. Zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st p\u0159\u00edjmu nad z\u00e1kladn\u00ed \u010d\u00e1stku + 31 521,- K\u010d jde v\u017edy na spl\u00e1tku pohled\u00e1vek&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3) Platov\u00e9 tabulky pro p\u0159\u00edsp\u011bvkov\u00e9 a rozpo\u010dtov\u00e9 organizace<\/strong><\/h2>\n\n\n\n<p>Vy\u0161lo nov\u00e9 na\u0159\u00edzen\u00edm vl\u00e1dy \u010d. 471\/2025 Sb., o platov\u00fdch pom\u011brech zam\u011bstnanc\u016f ve ve\u0159ejn\u00fdch slu\u017eb\u00e1ch a spr\u00e1v\u011b, kter\u00e9 m\u011bn\u00ed zejm\u00e9na p\u0159\u00edlohu \u010d. 4. Tabulka byla upravena tak, aby reflektovala \u00fapravy plat\u016f s ohledem k valorizaci.<\/p>\n\n\n\n<p><strong>Platov\u00e9 tarify budou valorizov\u00e1ny takto:<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &#8211; do 7. platov\u00e9 t\u0159\u00eddy v\u010detn\u011b o pevnou \u010d\u00e1stku 2 000 K\u010d,<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &#8211; od 8. do 16. platov\u00e9 t\u0159\u00eddy v\u010detn\u011b o 7 %.<\/p>\n\n\n\n<p><strong>Verze je d\u016fle\u017eit\u00e1 pro spole\u010dnosti<\/strong>, kter\u00e9 se \u0159\u00edd\u00ed platov\u00fdmi tabulkami a maj\u00ed v \u00fadaji&nbsp;<strong>L4090 &#8211; Tarifn\u00ed postup:<\/strong><\/p>\n\n\n\n<p><strong>&nbsp; &nbsp; &nbsp; &#8211; automatick\u00e9 navy\u0161ov\u00e1n\u00ed stupn\u011b a plat\u016f (hodnota 0) nebo&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>&nbsp; &nbsp; &nbsp; &#8211; ANSP a\u017e po dosa\u017een\u00ed praxe (hodnota 2)<\/strong><\/p>\n\n\n\n<p><strong>Tuto verzi je nutn\u00e9 nahr\u00e1t p\u0159ed rekapitulac\u00ed prosince, tj. p\u0159ed p\u0159eklopen\u00edm se do \u00fa\u010detn\u00edho obdob\u00ed leden 2026.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4) Nov\u00e9 \u00fadaje vztahuj\u00edc\u00ed se k Jednotn\u00e9mu m\u011bs\u00ed\u010dn\u00edmu hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ)<\/strong><\/h2>\n\n\n\n<p>S ohledem k bl\u00ed\u017e\u00edc\u00edmu se spu\u0161t\u011bn\u00ed JMHZ jsme do Nugget SW zadali nov\u00e9 \u00fadaje, kter\u00e9 se vztahuj\u00ed k tomuto hl\u00e1\u0161en\u00ed.&nbsp;<\/p>\n\n\n\n<p><strong>L3034 OI\u010c\/IKMPSV<\/strong>&nbsp;najdete v subsyst\u00e9mech Personalistika a Mzdy na z\u00e1lo\u017ece Z\u00e1kladn\u00ed \u00fadaje.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Jedn\u00e1 se o unik\u00e1tn\u00ed osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo zam\u011bstnance, kter\u00e9 bude p\u0159id\u011bleno \u010cSSZ.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Zam\u011bstnavatel\u00e9 se tato \u010d\u00edsla sv\u00fdch zam\u011bstnanc\u016f dozv\u00ed z port\u00e1lu \u010cSSZ, kde budou m\u00edt mo\u017enost zkontrolovat seznam hl\u00e1\u0161en\u00fdch zam\u011bstnanc\u016f a pot\u00e9 budou moci st\u00e1hnout csv soubor, kter\u00fdm naimportuj\u00ed OI\u010c\/IKMPSV do syst\u00e9mu Nugget SW. U nov\u00fdch zam\u011bstnanc\u016f, kte\u0159\u00ed nastoup\u00ed od 1.4.2026 a pozd\u011bji se zam\u011bstnavatel\u00e9 OI\u010c\/IKMPSV dozv\u011bd\u00ed z odpov\u011bdi na p\u0159ihl\u00e1\u0161en\u00ed zam\u011bstnance.&nbsp;<\/p>\n\n\n\n<p>Ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech m\u016f\u017ee nastat situace, kdy \u010cSSZ nebude moci ztoto\u017enit zam\u011bstnance, pot\u00e9 by v odpov\u011bdi OI\u010c\/IKMPSV nep\u0159i\u0161lo a \u010cSSZ by toto \u010d\u00edslo poslala dodate\u010dn\u011b. Z tohoto d\u016fvodu bude tento \u00fadaj editovateln\u00fd.&nbsp;<\/p>\n\n\n\n<p><strong>L3035 IDPPV (IZ)<\/strong>&nbsp;najdete v subsyst\u00e9mech Personalistika a Mzdy na z\u00e1lo\u017ece Z\u00e1kladn\u00ed \u00fadaje.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Jedn\u00e1 se o unik\u00e1tn\u00ed identifika\u010dn\u00ed \u010d\u00edslo pracovn\u011bpr\u00e1vn\u00edho vztahu, kter\u00e9 bude p\u0159id\u011bleno \u010cSSZ.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Stejn\u011b jako osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo zam\u011bstnance se zam\u011bstnavatel identifik\u00e1tor zam\u011bstn\u00e1n\u00ed dozv\u00ed v port\u00e1lu \u010cSSZ. Identifik\u00e1tor zam\u011bstn\u00e1n\u00ed se bude do Nugget SW importovat spole\u010dn\u011b s OI\u010c\/IKMPSV z csv souboru, kter\u00fd bude mo\u017en\u00e9 st\u00e1hnout na port\u00e1lu \u010cSSZ.<\/p>\n\n\n\n<p>U nov\u00fdch zam\u011bstnanc\u016f po 1.4.2026 se IDPPV (IZ) zam\u011bstnavatel dozv\u00ed z odpov\u011bdi na p\u0159ihl\u00e1\u0161en\u00ed zam\u011bstnance.&nbsp;<\/p>\n\n\n\n<p><strong>L4257 Prim\u00e1rn\u00ed PP pro JMZH<\/strong>&nbsp;najdete v Personalistice i ve Mzd\u00e1ch za z\u00e1lo\u017ece Z\u00e1kladn\u00ed \u00fadaje.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Tento \u00fadaj bude d\u016fle\u017eit\u00fd pro zam\u011bstnavatele, kte\u0159\u00ed maj\u00ed v\u00edce mzdov\u00fdch \u00fa\u010dt\u00e1ren, kdy zam\u011bstnanec pracuje na v\u00edce pracovn\u00edch pom\u011brech, a nap\u0159. PP1 spad\u00e1 pod mzdovou \u00fa\u010dt\u00e1rnu &#8222;A&#8220; a PP2 spad\u00e1 pod mzdovou \u00fa\u010dt\u00e1rnu &#8222;B&#8220;.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Programov\u011b bude parametr ozna\u010den u prvn\u00edho aktivn\u00edho hlavn\u00edho pracovn\u00edho pom\u011bru.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; P\u0159\u00edklad:&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; HPP na PP(0) + DPP na PP(1) \u2013 parametr bude ozna\u010den u HPP<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; DPP na PP(0) + HPP na PP(1) \u2013 parametr bude ozna\u010den u HPP<\/p>\n\n\n\n<p><strong>L4138 St\u00e1t narozen\u00ed<\/strong>&nbsp;najdete v Personalistice i ve Mzd\u00e1ch na z\u00e1lo\u017ece Z\u00e1kladn\u00ed \u00fadaje.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Tento \u00fadaj se nov\u011b st\u00e1v\u00e1 povinn\u011b sledovan\u00fdm pro JMHZ.&nbsp;<\/p>\n\n\n\n<p><strong>L3011 S\u00eddlo trval\u00e9ho pracovi\u0161t\u011b<\/strong>&nbsp;najdete v Personalistice na z\u00e1lo\u017ece Z\u00e1kladn\u00ed \u00fadaje.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Tento \u00fadaj byl roz\u0161\u00ed\u0159en o polo\u017eky Obec a Okres, kde je pot\u0159eba doplnit \u010d\u00edseln\u00fd k\u00f3d z \u010d\u00edseln\u00edku (\u010cS\u00da) Z\u00e1kladn\u00ed \u00fazemn\u00ed jednotka (ZUJ).<\/p>\n\n\n\n<p><strong>L4462 Pracovn\u00ed re\u017eim<\/strong>&nbsp;najdete v Personalistice i ve Mzd\u00e1ch na z\u00e1lo\u017ece Dopl\u0148uj\u00edc\u00ed \u00fadaje.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Jedn\u00e1 se o nem\u011bnn\u00fd \u010d\u00edseln\u00edk, ve kter\u00e9m uvedete, v jak\u00e9m pracovn\u00edm re\u017eimu dan\u00fd zam\u011bstnanec pracuje.&nbsp;<\/p>\n\n\n\n<p><strong>L4461 Postaven\u00ed v zam\u011bstn\u00e1n\u00ed<\/strong>&nbsp;najdete v Personalistice i ve Mzd\u00e1ch na z\u00e1lo\u017ece Dopl\u0148uj\u00edc\u00ed \u00fadaje.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;K\u00f3d postaven\u00ed v zam\u011bstn\u00e1n\u00ed pro ur\u010den\u00ed typu pracovn\u011bpr\u00e1vn\u00edho vztahu mezi zam\u011bstnancem (jeho pracovn\u00edm pom\u011brem) a ekonomick\u00fdm subjektem.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Jedn\u00e1 se o nem\u011bnn\u00fd \u010d\u00edseln\u00edk \u010cS\u00da.&nbsp;<\/p>\n\n\n\n<p><strong>L4258 Sn\u00ed\u017een\u00fd d\u016fchodov\u00fd v\u011bk<\/strong>&nbsp;najdete v Personalistice na z\u00e1lo\u017ece \u00dadaje zdravotn\u00ed a pro d\u016fchod a ve Mzd\u00e1ch na z\u00e1lo\u017ece D\u016fchod.&nbsp;<\/p>\n\n\n\n<p><strong>L4256 Sleva na SP pro ovocn\u00e1\u0159e\/zelin\u00e1\u0159e<\/strong>&nbsp;najdete ve Mzd\u00e1ch na z\u00e1lo\u017ece Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Tento \u00fadaj ozna\u010duje zam\u011bstnance, kte\u0159\u00ed pracuj\u00ed jako sez\u00f3nn\u00ed zam\u011bstnanci na dohodu o proveden\u00ed pr\u00e1ce, kte\u0159\u00ed maj\u00ed n\u00e1rok na slevu na SP.&nbsp;<\/p>\n\n\n\n<p>Ve Mzd\u00e1ch na z\u00e1lo\u017ece Dopl\u0148uj\u00edc\u00ed \u00fadaje najdete s\u00e9rii nov\u00fdch \u00fadaj\u016f vztahuj\u00edc\u00edch se k hlubinn\u00e9mu hornictv\u00ed, sm\u011bn\u00e1m v riziku a datu dosa\u017een\u00ed nejvy\u0161\u0161\u00ed p\u0159\u00edpustn\u00e9 expozice. P\u0159i rekapitulaci se automaticky p\u0159ipo\u010dtou hodnoty z \u010dasov\u00e9ho fondu. \u00dadaje je mo\u017en\u00e9 u\u017eivatelsky editovat.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L4082 Datum dosa\u017een\u00ed expozice NPE&nbsp;<\/strong>&#8211; program automaticky dosad\u00ed datum,<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L4083 N\u00e1po\u010det sm\u011bn v hlubin\u011b \u2013 ostatn\u00ed&nbsp;<\/strong>&#8211; nov\u00e1 eviden\u010dn\u00ed mzdov\u00e1 slo\u017eka 9511 bude evidovat sm\u011bny v hlubinn\u00e9m hornictv\u00ed mimo uran,<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L4084 N\u00e1po\u010det sm\u011bn v hlubin\u011b \u2013 uran&nbsp;<\/strong>&#8211; nov\u00e1 eviden\u010dn\u00ed mzdov\u00e1 slo\u017eka 9512 bude evidovat sm\u011bny odpracovan\u00e9 p\u0159i t\u011b\u017eb\u011b uranu,<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L4085 N\u00e1po\u010det sm\u011bn v riziku<\/strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>Vy\u017eivuj\u00edc\u00ed osoba ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti&nbsp;<\/strong>&#8211; najdete ve funkci Rodinn\u00ed p\u0159\u00edslu\u0161n\u00edci.&nbsp;<\/p>\n\n\n\n<p><em>P\u0159\u00edklad:<\/em><\/p>\n\n\n\n<p><em>&nbsp; &nbsp; &nbsp; Vztah:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1- man\u017eel\/man\u017eelka (zobraz\u00ed se jin\u00e1 maska pro zad\u00e1n\u00ed dal\u0161\u00edch \u00fadaj\u016f)<\/em><\/p>\n\n\n\n<p><em>&nbsp; &nbsp; &nbsp; Rodn\u00e9 \u010d\u00edslo:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Zad\u00e1 se rodn\u00e9 \u010d\u00edslo, p\u0159\u00edpadn\u011b prvn\u00ed \u010d\u00e1st rodn\u00e9ho \u010d\u00edsla p\u0159ed lom\u00edtkem,<\/em><\/p>\n\n\n\n<p><em>&nbsp; &nbsp; &nbsp; Ozna\u010dit parametr: Vy\u017eivuje spole\u010dn\u011b se zam\u011bstnancem d\u011bti ve spole\u010dn\u00e9 dom\u00e1cnosti. Automaticky se na\u010dtou d\u011bti, kter\u00e9 m\u00e1 zam\u011bstnanec uveden\u00e9 v rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edc\u00edch. Dvojklikem na jm\u00e9no ozna\u010d\u00edm v\u0161echny m\u011bs\u00edce dan\u00e9ho roku.<\/em><\/p>\n\n\n\n<p>Doklad cizince &#8211; najdete v Personalistice na z\u00e1lo\u017ece Cizina.<\/p>\n\n\n\n<p>Jedn\u00e1 se o s\u00e9rii nov\u00fdch \u00fadaj\u016f, kter\u00e9 jsou povinn\u00e9 pro v\u0161echny zahrani\u010dn\u00ed zam\u011bstnance.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L7403 \u010c\u00edslo dokladu<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L7404 Datum vyd\u00e1n\u00ed<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L7410 Vydal<\/strong>&nbsp;\u2013 Jedn\u00e1 se o org\u00e1n, kter\u00fd doklad v zahrani\u010d\u00ed vydal. Uvede se n\u00e1zev a obec. (nap\u0159. nap\u0159 Municipal office, Preston).<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L7410S Vydal \u2013 st\u00e1t<\/strong>&nbsp;\u2013 K\u00f3d st\u00e1tu, kter\u00fd doklad vydal.<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L7410D Druh<\/strong>&nbsp;\u2013 Vybere se z nem\u011bnn\u00e9ho \u010d\u00edseln\u00edku druh dokladu. U cizinc\u016f je povinn\u00e9 vybrat n\u011bkterou z hodnot I, O nebo P.&nbsp;<\/p>\n\n\n\n<p>Zam\u011bstnanec (tuzemec) nemus\u00ed m\u00edt vypln\u011bno, proto je v \u010d\u00edseln\u00edku hodnota pr\u00e1zdn\u00e1 s textem \u017d\u00e1dn\u00fd.<\/p>\n\n\n\n<p><strong>St\u00e1t, jeho\u017e je cizinec da\u0148ov\u00fdm rezidentem a platnost zm\u011bny<\/strong>&nbsp;najdete v Personalistice i ve Mzd\u00e1ch na z\u00e1lo\u017ece Cizina.<\/p>\n\n\n\n<p>Tyto \u00fadaje jsou povinn\u00e9 pro zam\u011bstnance s da\u0148ov\u00fdm rezidenstv\u00edm v jin\u00e9m st\u00e1t\u011b.<\/p>\n\n\n\n<p><strong>L4130 St\u00e1t, jeho\u017e je cizinec da\u0148ov\u00fdm rezidentem<\/strong>&nbsp;&#8211; Tento \u00fadaj v syst\u00e9mu byl.<\/p>\n\n\n\n<p><strong>L4130P Platnost \u00fadaje L4130<\/strong>&nbsp;\u2013 Nov\u00fd \u00fadaj &#8211; uv\u00e1d\u00ed ze platnost zm\u011bny k\u00f3du st\u00e1tu da\u0148ov\u00e9ho rezidenstv\u00ed \u201eOD\u201c.&nbsp;<\/p>\n\n\n\n<p><strong>P\u0159\u00edslu\u0161nost k da\u0148ov\u00e9mu syst\u00e9mu a p\u0159\u00edslu\u0161nost k syst\u00e9mu SP<\/strong>&nbsp;najdete ve Mzd\u00e1ch na z\u00e1lo\u017ece Dan\u011bn\u00ed a d\u00e1le pod funkc\u00ed Zvl\u00e1\u0161tn\u00ed dan\u011bn\u00ed a pojistn\u00e9.&nbsp;<\/p>\n\n\n\n<p>Vypln\u00ed se v p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o zahrani\u010dn\u00edho zam\u011bstnance, kter\u00fd p\u0159inesl formul\u00e1\u0159 A1 \u2013 Potvrzen\u00ed o p\u0159\u00edslu\u0161nosti k pr\u00e1vn\u00edm p\u0159edpis\u016fm soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L4134 &#8211; P\u0159\u00edslu\u0161nost k da\u0148ov\u00e9mu syst\u00e9mu<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>L4135 &#8211; P\u0159\u00edslu\u0161nost k syst\u00e9mu SP&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>P\u0159edpokl\u00e1dan\u00e9 m\u00edsto v\u00fdkonu pr\u00e1ce<\/strong>&nbsp;najdete v Personalistice i ve Mzd\u00e1ch na z\u00e1lo\u017ece Cizina.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Tento \u00fadaj je povinn\u00fd pro v\u0161echny zahrani\u010dn\u00ed zam\u011bstnance.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Uvede se n\u00e1zev jednoho nebo v\u00edce m\u00edst v\u00fdkonu pr\u00e1ce zam\u011bstnance. Uvedou se v\u0161echna konkr\u00e9tn\u00ed m\u00edsta mo\u017en\u00e9ho v\u00fdkonu pr\u00e1ce, kde zam\u011bstnanec bude vykon\u00e1vat pr\u00e1ci.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Pokud je m\u00edsto v\u00fdkonu pr\u00e1ce shodn\u00e9 s adresou s\u00eddla zam\u011bstnavatele, sta\u010d\u00ed do pole uv\u00e9st \u201es\u00eddlo zam\u011bstnavatele.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;\u00dadaj slou\u017e\u00ed zejm\u00e9na pro v\u00fdkon \u010dinnosti kontroln\u00edch org\u00e1n\u016f.<\/p>\n\n\n\n<p><strong>L4460 \u017d\u00e1dost o p\u0159\u00edsp\u011bvek v r\u00e1mci APZ<\/strong>&nbsp;najdete pouze ve Mzd\u00e1ch.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;\u00dadaj je v\u00e1zan\u00fd k pracovn\u00edmu pom\u011bru.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;U pracovn\u00edch pom\u011br\u016f, na kter\u00e9 je \u010derp\u00e1n p\u0159\u00edsp\u011bvek v r\u00e1mci aktivn\u00ed politiky zam\u011bstnanosti, bude povinn\u00e9 vyplnit hodnotu z nem\u011bnn\u00e9ho \u010d\u00edseln\u00edku.&nbsp;<\/p>\n\n\n\n<p><strong>L4463 Kde p\u0159ev\u00e1\u017en\u011b prob\u00edh\u00e1 pr\u00e1ce<\/strong>&nbsp;najdete v Personalistice na kart\u011b \u00dadaje zdravotn\u00ed a pro d\u016fchod, ve Mzd\u00e1ch na kart\u011b d\u016fchod.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Je nem\u011bnn\u00fdm \u010d\u00edseln\u00edkem, kter\u00fd je povinn\u00e9 vyplnit v p\u0159\u00edpad\u011b, kdy je zam\u011bstnavatel uzn\u00e1n na chr\u00e1n\u011bn\u00e9m trhu pr\u00e1ce (M-2-7-1) a z\u00e1rove\u0148 m\u00e1 zam\u011bstnanec zdravotn\u00ed omezen\u00ed.<\/p>\n\n\n\n<p><strong>ISPV (Trexima)<\/strong>&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Ur\u010den\u00ed vedouc\u00edho pracovn\u00edka pro ISPV bylo p\u0159esunuto do funkce M-2-7-1 Z\u00e1kladn\u00ed parametrick\u00fd soubor. Ve funkci M-11-6 nebude v\u00fdb\u011br editovateln\u00fd.<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;V sou\u010dasn\u00e9 chv\u00edli je dosa\u017een\u00fd stupe\u0148 vzd\u011bl\u00e1n\u00ed povinn\u00fd i pro dohod\u00e1\u0159e a cizince.&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>Typ kolektivn\u00ed smlouvy<\/strong>&nbsp;ve funkci M-2-7-1 Z\u00e1kladn\u00ed parametrick\u00fd soubor na z\u00e1lo\u017ece Odbory najdete sekci pro v\u00fdb\u011br typu kolektivn\u00edch smluv.<\/p>\n\n\n\n<p>V Z\u00e1kladn\u00edm parametrick\u00e9m souboru ve funkci M-2-7-1 na z\u00e1lo\u017ece Z\u00e1kladn\u00ed \u00fadaje organizace najdete nov\u00e9 parametry:<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>V\u010cP<\/strong>&nbsp;je identifik\u00e1tor subjektu, kter\u00fd generuje spr\u00e1vce dan\u011b t\u011bm subjekt\u016fm, kter\u00e9 nemaj\u00ed obecn\u00fd identifik\u00e1tor.<\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>Agentura pr\u00e1ce<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp;<strong>Zam\u011bstnavatel na uznan\u00fd na chr\u00e1n\u011bn\u00e9m trhu pr\u00e1ce<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">S L O V E N S K \u00c1 &nbsp; L E G I S L A T I V A<\/h3>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1) Da\u0148ov\u00e9 formul\u00e1re<\/strong><\/h2>\n\n\n\n<p>Finan\u010dn\u00e1 spr\u00e1va prich\u00e1dza s novinkami v oblasti formul\u00e1rov k dani z pr\u00edjmov. Ako prv\u00fd formul\u00e1r je v programe pripraven\u00fd aktualizovan\u00fd formul\u00e1r&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;&#8211;&nbsp;<strong>\u017diados\u0165 o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania preddavkov na da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti<\/strong>&nbsp;pod\u013ea \u00a7 38 z\u00e1kona o dani z pr\u00edjmov \u2013 Vzor \u017dIA38v25<\/p>\n\n\n\n<p>Formul\u00e1r vygenerujete vo funkcii Mzdy 13 &#8211; 1 &#8211; 6<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2) Dlhodob\u00e1 O\u010cR<\/strong><\/h2>\n\n\n\n<p>V pr\u00edpade dlhodobej O\u010cR sme pridali pol\u00ed\u010dko, kde m\u00f4\u017eete zada\u0165 po\u010det dn\u00ed, po\u010das ktor\u00fdch sa o o\u0161etrovan\u00fa osobu star\u00e1 in\u00e1 osoba.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3) Nemocensk\u00e9 a n\u00e1hrada mzdy pri pr\u00e1ceneschopnosti zamestnanca od 1.1.2026<\/strong><\/h2>\n\n\n\n<p>P\u00f4vodn\u00fd sp\u00f4sob v\u00fdpo\u010dtu platn\u00fd do 31.12.2025&nbsp;<\/p>\n\n\n\n<p>N\u00e1hrada pri do\u010dasnej PN&nbsp;<\/p>\n\n\n\n<p><strong>1.-3. de\u0148<\/strong>&nbsp;do\u010dasnej PN zamestnanca&nbsp;<strong>25 % z denn\u00e9ho vymeriavacieho z\u00e1kladu,&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>4.-10. de\u0148&nbsp;<\/strong>do\u010dasnej PN zamestnanca&nbsp;<strong>55 % z denn\u00e9ho vymeriavacieho z\u00e1kladu,&nbsp;<\/strong><\/p>\n\n\n\n<p>Po\u010dn\u00fac 11. d\u0148om je vypl\u00e1can\u00e1 nemocensk\u00e1 d\u00e1vka vo v\u00fd\u0161ke 55 % z denn\u00e9ho vymeriavacieho z\u00e1kladu Soci\u00e1lnou pois\u0165ov\u0148ou.<\/p>\n\n\n\n<p><strong>Po\u010dn\u00fac d\u0148om 1.1.2026. t.j. PN so za\u010diatkom od 1.1.2026<\/strong><\/p>\n\n\n\n<p><strong>1. a\u017e 3. de\u0148 PN: N\u00e1hrada je 25 % denn\u00e9ho vymeriavacieho z\u00e1kladu zamestnanca,&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>4. a\u017e 14. de\u0148 PN: N\u00e1hrada je 55 % denn\u00e9ho vymeriavacieho z\u00e1kladu zamestnanca,&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Od 15. d\u0148a PN: Nemocensk\u00e9 vypl\u00e1ca Soci\u00e1lna pois\u0165ov\u0148a vo v\u00fd\u0161ke 55 % denn\u00e9ho vymeriavacieho z\u00e1kladu.<\/strong>&nbsp;<\/p>\n\n\n\n<p><strong>Prechodn\u00e9 ustanovenie &#8211; DPN, ktor\u00e9 vznikli v roku 2025:&nbsp;<\/strong><\/p>\n\n\n\n<p>Pod\u013ea prechodn\u00e9ho ustanovenia \u00a7 13d novely z\u00e1kona, ak n\u00e1rok na n\u00e1hradu pr\u00edjmu vznikol zamestnancovi ku koncu roka 2025 a tento n\u00e1rok trv\u00e1 aj po tomto d\u00e1tume, uplat\u0148uje sa pr\u00e1vna \u00faprava \u00fa\u010dinn\u00e1 do 31.12.2025, t.j. zamestn\u00e1vate\u013e bude poskytova\u0165 zamestnancovi n\u00e1hradu pr\u00edjmu najviac prv\u00fdch 10 kalend\u00e1rnych dn\u00ed.&nbsp;<\/p>\n\n\n\n<p>V pr\u00edpade, \u017ee by zamestnancovi do\u010dasn\u00e1 pracovn\u00e1 neschopnos\u0165 vznikla napr. 29.12.2025, tak zamestn\u00e1vate\u013e bude vypl\u00e1ca\u0165 n\u00e1hradu pr\u00edjmu pri DPN najviac 10 kalend\u00e1rnych dn\u00ed, t.j. najdlh\u0161ie do 7.1.2026.&nbsp;<\/p>\n\n\n\n<p><strong>Od 1.1.2026 vznik\u00e1 zamestnancovi pod\u013ea \u00a7 34 ods.1 z\u00e1kona o soci\u00e1lnom poisten\u00ed n\u00e1rok na nemocensk\u00e9 od 15. kalend\u00e1rneho d\u0148a DPN<\/strong>&nbsp;(pod\u013ea p\u00f4vodnej pr\u00e1vnej \u00fapravy od 11. d\u0148a). V pr\u00edpade, \u017ee by zamestnancovi po\u010das do\u010dasnej pracovnej neschopnosti skon\u010dil pracovn\u00fd pomer (a zaniklo tak nemocensk\u00e9 poistenie) po\u010das prv\u00fdch 14 dn\u00ed do\u010dasnej pracovnej neschopnosti, m\u00e1 n\u00e1rok na nemocensk\u00e9 odo d\u0148a nasleduj\u00faceho po dni z\u00e1niku nemocensk\u00e9ho poistenia.&nbsp;<\/p>\n\n\n\n<p>Prechodn\u00e9 ustanovenie pod\u013ea prechodn\u00e9ho ustanovenia \u00a7 293gmb novely z\u00e1kona<\/p>\n\n\n\n<p>Aj tu pod\u013ea prechodn\u00e9ho ustanovenia \u00a7 293gmb novely z\u00e1kona plat\u00ed, \u017ee na pr\u00edpady do\u010dasnej pracovnej neschopnosti, ktor\u00e9 vznikli pred 31.12.2025 a trvaj\u00fa aj po tomto d\u00e1tume, sa na\u010falej vz\u0165ahuje pr\u00e1vna \u00faprava \u00fa\u010dinn\u00e1 do 31.12.2025. To znamen\u00e1, \u017ee ak zamestnancovi vznikla do\u010dasn\u00e1 pracovn\u00e1 neschopnos\u0165 napr. 29.12.2025, pod\u013ea pr\u00e1vnej \u00fapravy \u00fa\u010dinnej do 31.12.2025 mu vznikne n\u00e1rok na nemocensk\u00e9 u\u017e od 11. d\u0148a do\u010dasnej pracovnej neschopnosti, teda od 08.01.2026.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010cesk\u00e1 legislativa<br \/>\n1) Povinn\u00fd p\u0159\u00edsp\u011bvek na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed (Penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem, dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed)<\/p>\n<p>2) Zm\u011bna v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky pro exekuce a insolvence pro rok 2026<\/p>\n<p>3) Platov\u00e9 tabulky pro p\u0159\u00edsp\u011bvkov\u00e9 a rozpo\u010dtov\u00e9 organizace<\/p>\n<p>4) Nov\u00e9 \u00fadaje vztahuj\u00edc\u00ed se k Jednotn\u00e9mu m\u011bs\u00ed\u010dn\u00edmu hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ)<\/p>\n<p>Slovensk\u00e1 legislativa<br \/>\n1) Da\u0148ov\u00e9 formul\u00e1re<\/p>\n<p>2) Dlhodob\u00e1 O\u010cR<\/p>\n<p>3) Nemocensk\u00e9 a n\u00e1hrada mzdy pri pr\u00e1ceneschopnosti zamestnanca od 1.1.2026<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121],"tags":[],"class_list":["post-10982","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/10982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/comments?post=10982"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/10982\/revisions"}],"predecessor-version":[{"id":10983,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/10982\/revisions\/10983"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=10982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=10982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=10982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}