{"id":11334,"date":"2026-02-18T15:32:03","date_gmt":"2026-02-18T15:32:03","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=11334"},"modified":"2026-02-27T15:37:01","modified_gmt":"2026-02-27T15:37:01","slug":"verze-v04r26m03","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2026\/02\/18\/verze-v04r26m03\/","title":{"rendered":"Verze V04R26M03"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u010c E S K \u00c1 \u00a0 L E G I S L A T I V A<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1) Vykazov\u00e1n\u00ed vy\u017eivovan\u00e9 osoby &#8211; man\u017eel\/man\u017eelka na potvrzen\u00ed LZ408E P\u0159\u00edloha k \u017e\u00e1dosti o d\u00e1vku p\u0159i v\u00fdkonu rozhodnut\u00ed pro sr\u00e1\u017eky ze mzdy.<\/strong>\u00a0<\/h3>\n\n\n\n<p>V Nuggetu tuto sestavu najdete ve funkci LZ408 N\u00e1rok na nemocenskou d\u00e1vku, kter\u00e1 se generuje ve mzd\u00e1ch\u00a0<strong>Mzdy 10-10-4<\/strong>.\u00a0<\/p>\n\n\n\n<p>Sestava LZ408E &#8222;P\u0159\u00edloha k \u017e\u00e1dosti o d\u00e1vku p\u0159i v\u00fdkonu rozhodnut\u00ed&#8220;\u00a0<strong>se vygeneruje pouze u zam\u011bstnanc\u016f se sr\u00e1\u017ekami z mezd, kte\u0159\u00ed maj\u00ed z\u00e1rove\u0148 v okn\u011b datum\u016f zadanou nep\u0159\u00edtomnost, kter\u00e1 zakl\u00e1d\u00e1 v\u00fdplatu nemocensk\u00fdch d\u00e1vek z \u010cSSZ<\/strong>.<\/p>\n\n\n\n<p>Vy\u017eivovan\u00e1 man\u017eelka se zapo\u010dte do tohoto potvrzen\u00ed jako vy\u017eivovan\u00e1 osoba pouze v p\u0159\u00edpad\u011b, \u017ee pob\u00edr\u00e1 starobn\u00ed, invalidn\u00ed (II. nebo III. stupn\u011b) \u010di sirot\u010d\u00ed d\u016fchod.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V \u00fadaji L4504 Po\u010det vy\u017e. osob do exist. minima bude spr\u00e1vn\u011b uveden po\u010det vy\u017eivovan\u00fdch osob (po\u010det se uv\u00e1d\u00ed bez zam\u011bstnance).<\/li>\n\n\n\n<li>V \u00fadaji L3005 Rodinn\u00fd stav \u2013 bude uvedena hodnota &#8222;2 &#8211; \u017eenat\u00fd-vdan\u00e1&#8220; v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance.<\/li>\n\n\n\n<li>Ve sr\u00e1\u017ek\u00e1ch na \u00fa\u010det bude m\u00edt zam\u011bstnanec zad\u00e1ny sr\u00e1\u017eky na exekuce anebo insolvenci.<\/li>\n\n\n\n<li>V \u010dasov\u00e9m fondu bude zad\u00e1na nep\u0159\u00edtomnost z d\u016fvodu nemoci, ostatn\u00ed \u00faraz, pracovn\u00ed \u00faraz anebo nemoc z povol\u00e1n\u00ed (u O\u010cR tato p\u0159\u00edloha LZ408E nevyj\u00ed\u017ed\u00ed).<\/li>\n\n\n\n<li>V rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edc\u00edch bude zad\u00e1n man\u017eel\/man\u017eelka s ozna\u010den\u00edm parametru &#8222;Zapo\u010ditatelnost do \u017eivotn\u00edho minima&#8220;.\u00a0<\/li>\n<\/ul>\n\n\n\n<p><strong>Ozna\u010den\u00edm zapo\u010ditatelnosti do \u017eivotn\u00edho minima u man\u017eela\/man\u017eelky se bude propisovat jako vy\u017eivovan\u00e1 osoba do LZ408E P\u0159\u00edloha k \u017e\u00e1dosti o d\u00e1vku p\u0159i v\u00fdkonu rozhodnut\u00ed.<\/strong><\/p>\n\n\n\n<p><strong>Pokud man\u017eel\/ka nepob\u00edr\u00e1 \u017e\u00e1dn\u00fd z uveden\u00fdch d\u016fchod\u016f, z\u016fstane zapo\u010ditatelnost do \u017eivotn\u00edho minima neozna\u010dena a do p\u0159\u00edlohy nebude uv\u00e1d\u011bna jako vy\u017eivovan\u00e1 osoba.<\/strong>\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2) \u00daprava sestavy LZ996 D\u011bti do 26 let v\u011bku<\/strong><\/h3>\n\n\n\n<p>Do\u0161lo k roz\u0161\u00ed\u0159en\u00ed sestavy D\u011bti do 26 let v\u011bku o informace o spole\u010dn\u011b vy\u017eivuj\u00edc\u00ed osob\u011b a m\u011bs\u00edc\u00edch, kdy tato osoba spole\u010dn\u011b vy\u017eivovala dan\u00e9 d\u00edt\u011b. Tuto sestavu najdete ve mzd\u00e1ch ve funkci Mzdy 3\u20138.<\/p>\n\n\n\n<p>V rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edc\u00edch se zad\u00e1 man\u017eel\/man\u017eelka nebo druh\/dru\u017eka, rodn\u00e9 \u010d\u00edslo a zapo\u010ditatelnost do \u017eivotn\u00edho minima.&nbsp;<\/p>\n\n\n\n<p>Ozna\u010den\u00edm parametru &#8222;<strong>Vy\u017eivuje spole\u010dn\u011b se zam\u011bstnancem d\u011bti ve spole\u010dn\u00e9 dom\u00e1cnosti<\/strong>&#8220; se zobraz\u00ed v\u0161echny d\u011bti, kter\u00e9 m\u00e1 zam\u011bstnanec uveden\u00e9 v rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edc\u00edch.\u00a0Ozna\u010d\u00edte m\u011bs\u00edce, kdy byly spln\u011bny podm\u00ednky vy\u017eivovan\u00e9ho d\u00edt\u011bte ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti (dvojklikem ozna\u010d\u00edte cel\u00fd rok najednou). Pokud u spole\u010dn\u011b vy\u017eivuj\u00edc\u00ed osoby nebudou ozna\u010deny n\u011bkter\u00e9 m\u011bs\u00edce u d\u00edt\u011bte, pova\u017euje se, \u017ee d\u00edt\u011b v t\u011bchto m\u011bs\u00edc\u00edch nen\u00ed vy\u017eivovan\u00fdm d\u00edt\u011btem. <\/p>\n\n\n\n<p>V sestav\u011b bude tento m\u011bs\u00edc vyzna\u010den poml\u010dkou.\u00a0 \u00a0\u00a0<\/p>\n\n\n\n<p><strong>Nov\u011b jsou v sestav\u011b n\u00e1sleduj\u00edc\u00ed informace:<\/strong>\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>spole\u010dn\u011b vy\u017eivuj\u00edc\u00ed osoba,\u00a0<\/li>\n\n\n\n<li>rodn\u00e9 \u010d\u00edslo vy\u017eivuj\u00edc\u00ed osoby,\u00a0<\/li>\n\n\n\n<li>m\u011bs\u00edce vyk\u00e1zan\u00e9 \u010d\u00edsly \u2013 v t\u011bchto m\u011bs\u00edc\u00edch je d\u00edt\u011b spole\u010dn\u011b vy\u017eivovan\u00e9 touto osobou,\u00a0<\/li>\n\n\n\n<li>poml\u010dky znamenaj\u00ed, \u017ee ji\u017e d\u00edt\u011b nen\u00ed spole\u010dn\u011b vy\u017eivovan\u00e9 touto osobou;\u00a0<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S L O V E N S K \u00c1 \u00a0 L E G I S L A T I V A<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1) Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane za rok 2025<\/strong><\/h3>\n\n\n\n<p>Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane z pr\u00edjmov za rok 2025 obsahuje aktu\u00e1lne hodnoty. S\u00fa\u010das\u0165ou aktualiz\u00e1cie je aj upraven\u00fd formul\u00e1r potvrdenia o vykonan\u00ed ro\u010dn\u00e9ho z\u00fa\u010dtovania dane.<\/p>\n\n\n\n<p>Mesa\u010dn\u00e1 v\u00fd\u0161ka da\u0148ovej \u00fa\u013eavy na da\u0148ovn\u00edka \u2026\u2026\u2026 479,48 \u20ac<br>Ro\u010dn\u00e1 v\u00fd\u0161ka da\u0148ovej \u00fa\u013eavy na da\u0148ovn\u00edka \u2026\u2026\u2026.5 753,79 \u20ac<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Da\u0148ov\u00fd bonus na die\u0165a<\/strong><\/h4>\n\n\n\n<p>Ak ro\u010dn\u00fd z\u00e1klad dane da\u0148ovn\u00edka presiahne v roku 2025 sumu 25 740 \u20ac, da\u0148ov\u00fd bonus sa bude kr\u00e1ti\u0165 a to osobitne na ka\u017ed\u00e9 die\u0165a pod\u013ea vzorca:<\/p>\n\n\n\n<p>[1\/10 z (ro\u010dn\u00fd z\u00e1klade dane da\u0148ovn\u00edka \u2013 25 740)]<br>DB = DB (pod\u013ea veku) &#8211; 1\/10 (ZD &#8211; 1,5 x PMM)<br>Mesa\u010dn\u00fd DB = 100 \u20ac, al. 50 \u20ac &#8211; 1\/10 (ZD \u2013 2 145 \u20ac)<br>Ro\u010dn\u00fd DB = DB (pod\u013ea veku) &#8211; 1\/10 (ZD \u2013 25 740 \u20ac)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010c E S K \u00c1   L E G I S L A T I V A<br \/>\n1) Vykazov\u00e1n\u00ed vy\u017eivovan\u00e9 osoby &#8211; man\u017eel\/man\u017eelka na potvrzen\u00ed LZ408E P\u0159\u00edloha k \u017e\u00e1dosti o d\u00e1vku p\u0159i v\u00fdkonu rozhodnut\u00ed pro sr\u00e1\u017eky ze mzdy. <\/p>\n<p>2) \u00daprava sestavy LZ996 D\u011bti do 26 let v\u011bku<\/p>\n<p>S L O V E N S K \u00c1   L E G I S L A T I V A<br \/>\n1) Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane za rok 2025<\/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-11334","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11334","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=11334"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11334\/revisions"}],"predecessor-version":[{"id":11335,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11334\/revisions\/11335"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=11334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=11334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=11334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}