{"id":11336,"date":"2026-02-25T15:37:15","date_gmt":"2026-02-25T15:37:15","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=11336"},"modified":"2026-02-27T15:41:44","modified_gmt":"2026-02-27T15:41:44","slug":"verze-v04r26m04","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2026\/02\/25\/verze-v04r26m04\/","title":{"rendered":"Verze V04R26M04"},"content":{"rendered":"\n

\u010c E S K \u00c1 \u00a0 L E G I S L A T I V A<\/h2>\n\n\n\n

1) \u00daprava oprav do minulosti<\/strong><\/h3>\n\n\n\n

Ve verzi V04R26M01 jsme v\u00e1s informovali o nov\u00fdch mzdov\u00fdch slo\u017ek\u00e1ch a nov\u00e9m postupu p\u0159i zad\u00e1v\u00e1n\u00ed opravn\u00fdch mzdov\u00fdch slo\u017eek s \u010dasovou platnost\u00ed v minulosti. Uk\u00e1zalo se, \u017ee nab\u00eddnut\u00e9 mzdov\u00e9 slo\u017eky neposta\u010duj\u00ed pro v\u0161echny mo\u017en\u00e9 sc\u00e9n\u00e1\u0159e, a proto p\u0159in\u00e1\u0161\u00edme dv\u011b dal\u0161\u00ed.

Od verze V04R26M01 platilo, \u017ee pokud slo\u017eky 9001 a 9002 (korekce z\u00e1kladen zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed) zad\u00e1te s \u010dasovou platnost\u00ed, neprom\u00edtnou se v\u00e1m do vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f v aktu\u00e1ln\u00edm obdob\u00ed, ale pouze do JMHZ.

Pro tento \u00fa\u010del nov\u011b slou\u017e\u00ed mzdov\u00e9 slo\u017eky 9101 a 9102 a\u0165 u\u017e s nebo bez \u010dasov\u00e9 platnosti. Mzdov\u00e9 slo\u017eky 9001 a 9002 se vrac\u00ed k p\u016fvodn\u00edmu chov\u00e1n\u00ed \u2013 tedy \u017ee do vym\u011b\u0159ovac\u00edho z\u00e1kladu vstupuj\u00ed bez ohledu na \u010dasovou platnost.

Ji\u017e zadan\u00e9 mzdov\u00e9 slo\u017eky 9001 a 9002 za leden a \u00fanor, kter\u00e9 maj\u00ed \u010dasovou platnost, se v\u00e1m automaticky p\u0159evedly na 9101 a 9102.<\/p>\n\n\n\n

Aktualizovan\u00fd p\u0159\u00edklad z p\u0159edchoz\u00edch popisk\u016f k verzi:<\/strong><\/h4>\n\n\n\n

V lednu dostal zam\u011bstnanec neopr\u00e1vn\u011bn\u011b odm\u011bnu 10.000,- K\u010d mzdovou slo\u017ekou 3111. V \u00fanoru chceme opravit. Zam\u011bstnanec v \u00fanoru nem\u00e1 p\u0159\u00edjem, kter\u00fd posta\u010duje na pokryt\u00ed t\u00e9to korekce, vznikaj\u00ed tedy z\u00e1porn\u00e9 vym\u011b\u0159ovac\u00ed z\u00e1klady.\u00a0

Zde je pot\u0159eba zadat do \u010dasov\u00e9ho fondu n\u00e1sleduj\u00edc\u00ed mzdov\u00e9 slo\u017eky:<\/p>\n\n\n\n

    \n
  • MSL 3111 (samotn\u00e1 odm\u011bna, kterou korigujeme) ve v\u00fd\u0161i -10.000,- K\u010d s \u010dasovou platnost\u00ed leden,\u00a0<\/li>\n\n\n\n
  • MSL 9001 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP) ve v\u00fd\u0161i +10.000,- K\u010d (vyva\u017euje z\u00e1porn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad ze slo\u017eky 3111),\u00a0<\/li>\n\n\n\n
  • MSL 9101 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu ZP) ve v\u00fd\u0161i -10.000,- K\u010d s \u010dasovou platnost\u00ed leden (kv\u016fli prom\u00edtnut\u00ed do opravn\u00fdch v\u00fdkaz\u016f),\u00a0<\/li>\n\n\n\n
  • MSL 9002 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP) ve v\u00fd\u0161i +10.000,- K\u010d (vyva\u017euje z\u00e1porn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad ze slo\u017eky 3111),\u00a0<\/li>\n\n\n\n
  • MSL 9102 (korekce vym\u011b\u0159ovac\u00edho z\u00e1kladu SP) ve v\u00fd\u0161i -10.000,- K\u010d a \u010dasovou platnost\u00ed leden (kv\u016fli prom\u00edtnut\u00ed do opravn\u00fdch v\u00fdkaz\u016f).\u00a0<\/li>\n<\/ul>\n\n\n\n

    A d\u00e1le je pot\u0159eba vyrovnat odvody, kter\u00e9 byly za danou odm\u011bnu v lednu vyplaceny:\u00a0<\/p>\n\n\n\n

      \n
    • 7191 (korekce odvodu ZP za zam\u011bstnance) ve v\u00fd\u0161i -450 K\u010d s \u010dasovou platnost\u00ed leden,\u00a0<\/li>\n\n\n\n
    • 7192 (korekce odvodu SP za zam\u011bstnance) ve v\u00fd\u0161i -710 K\u010d s \u010dasovou platnost\u00ed leden,\u00a0<\/li>\n\n\n\n
    • 9391 (korekce odvodu ZP za organizaci) ve v\u00fd\u0161i -900 K\u010d s \u010dasovou platnost\u00ed leden,\u00a0<\/li>\n\n\n\n
    • 9392 (korekce odvodu SP za organizaci) ve v\u00fd\u0161i cca -2480 K\u010d s \u010dasovou platnost\u00ed leden.\u00a0<\/li>\n<\/ul>\n\n\n\n

      N\u00e1sledn\u011b po v\u00fdpo\u010dtu vygenerujete opravn\u00e1 hl\u00e1\u0161en\u00ed za leden.\u00a0<\/p>\n\n\n\n

      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

      1) \u00dapravy ro\u010dn\u00e9ho z\u00fa\u010dtovania 2025<\/strong><\/h3>\n\n\n\n

      T\u00e1to verzia obsahuje vylep\u0161enia a spresnenia procesu ro\u010dn\u00e9ho z\u00fa\u010dtovania dane za rok 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"

      \u010c E S K \u00c1 L E G I S L A T I V A
      \n1) \u00daprava oprav do minulosti<\/p>\n

      S L O V E N S K \u00c1 L E G I S L A T I V A
      \n1) \u00dapravy ro\u010dn\u00e9ho z\u00fa\u010dtovania 2025<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11336","post","type-post","status-publish","format-standard","hentry","category-uncategorized-cs"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11336","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=11336"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11336\/revisions"}],"predecessor-version":[{"id":11337,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/11336\/revisions\/11337"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=11336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=11336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=11336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}