{"id":12731,"date":"2025-09-25T08:15:00","date_gmt":"2025-09-25T08:15:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=12731"},"modified":"2026-05-19T14:08:04","modified_gmt":"2026-05-19T14:08:04","slug":"nuggetoviny-zari-2025","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2025\/09\/25\/nuggetoviny-zari-2025\/","title":{"rendered":"Nuggetoviny z\u00e1\u0159\u00ed 2025"},"content":{"rendered":"

V\u00e1\u017een\u00ed obchodn\u00ed p\u0159\u00e1tel\u00e9, mil\u00ed klienti,<\/p>\n

v\u00edt\u00e1me V\u00e1s u z\u00e1\u0159ijov\u00e9ho vyd\u00e1n\u00ed Nuggetovin, ve kter\u00fdch\u00a0jsme pro V\u00e1s p\u0159ipravili p\u0159ehled aktu\u00e1ln\u00edch t\u00e9mat z oblasti mezd, personalistiky i legislativy.<\/p>\n

P\u0159ipom\u00edn\u00e1me bl\u00ed\u017e\u00edc\u00ed se podzimn\u00ed konferenci <\/strong>\u2013 kapacita se rychle pln\u00ed, proto doporu\u010dujeme zajistit si m\u00edsto co nejd\u0159\u00edve<\/strong>. Dozv\u00edte se tak\u00e9, jak si usnadnit pl\u00e1nov\u00e1n\u00ed mzdov\u00fdch rozpo\u010dt\u016f<\/strong> s na\u0161\u00edm modulem v syst\u00e9mu Nugget SW, a p\u0159in\u00e1\u0161\u00edme praktick\u00fd pohled na situaci, kdy onemocn\u00ed jednatel spole\u010dnosti<\/strong>.<\/p>\n

Podrobn\u011b se pod\u00edv\u00e1me na v\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho hodinov\u00e9ho v\u00fdd\u011blku p\u0159i vyplacen\u00ed bonus\u016f<\/strong> za v\u00edce obdob\u00ed a informujeme V\u00e1s i o novink\u00e1ch v zam\u011bstn\u00e1v\u00e1n\u00ed sezonn\u00edch pracovn\u00edk\u016f v zem\u011bd\u011blstv\u00ed<\/strong>, kde Sen\u00e1t p\u0159ijal nov\u00fd z\u00e1kon se slevou na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed.<\/p>\n

V\u011b\u0159\u00edme, \u017ee V\u00e1m i toto vyd\u00e1n\u00ed p\u0159inese u\u017eite\u010dn\u00e9 informace a inspiraci pro ka\u017edodenn\u00ed praxi.<\/p>\n

T\u00fdm Nugget SW\u00a0<\/strong><\/p>\n

\n

Podzimn\u00ed konference<\/strong><\/span><\/h4>\n

Kapacita se rychle pln\u00ed, zajist\u011bte si sv\u00e9 m\u00edsto na tradi\u010dn\u00ed podzimn\u00ed konferenci!<\/strong>
\nToto v\u00fdznamn\u00e9 odborn\u00e9 setk\u00e1n\u00ed o legislativn\u00edch zm\u011bn\u00e1ch a kl\u00ed\u010dov\u00fdch ot\u00e1zk\u00e1ch mzdov\u00e9ho \u00fa\u010detnictv\u00ed, mezd a personalistiky<\/strong> je op\u011bt tady a z\u00e1jem je obrovsk\u00fd.<\/strong><\/p>\n

Zb\u00fdvaj\u00ed u\u017e jen posledn\u00ed m\u00edsta. P\u0159ij\u010fte si roz\u0161\u00ed\u0159it znalosti, z\u00edskat praktick\u00e9 tipy od p\u0159edn\u00edch odborn\u00edk\u016f a nav\u00e1zat nov\u00e9 profesn\u00ed kontakty.<\/p>\n

\ud83d\udc49 Nev\u00e1hejte \u2013 registrace bude brzy uzav\u0159ena<\/a><\/strong>!<\/p>\n

\n

Zjednodu\u0161te si tvorbu mzdov\u00e9ho rozpo\u010dtu s na\u0161\u00edm modulem syst\u00e9mu Nugget SW<\/span><\/h4>\n

Pl\u00e1nov\u00e1n\u00ed mzdov\u00fdch n\u00e1klad\u016f pat\u0159\u00ed mezi nejn\u00e1ro\u010dn\u011bj\u0161\u00ed \u00fakoly personalist\u016f a mzdov\u00fdch \u00fa\u010detn\u00edch. P\u0159ehlednost, p\u0159esnost a schopnost rychle reagovat na zm\u011bny jsou kl\u00ed\u010dov\u00e9.<\/p>\n

Proto jsme vyvinuli modul, kter\u00fd v\u00e1m tvorbu mzdov\u00e9ho rozpo\u010dtu v\u00fdrazn\u011b usnadn\u00ed<\/strong>.<\/p>\n

\u2705 Automatizace v\u00fdpo\u010dt\u016f<\/strong> \u2013 zapome\u0148te na zdlouhav\u00e9 tabulky a manu\u00e1ln\u00ed \u00fapravy.
\n\u2705 Flexibilita<\/strong> \u2013 snadno zapracujete zm\u011bny v po\u010dtu zam\u011bstnanc\u016f, mzdov\u00fdch tarifech \u010di benefitech.
\n\u2705 P\u0159ehledn\u00e9 reporty<\/strong> \u2013 okam\u017eit\u00fd p\u0159ehled o n\u00e1kladech pro veden\u00ed i jednotliv\u00e9 \u00fatvary.
\n\u2705 \u00daspora \u010dasu<\/strong> \u2013 m\u00edsto hodin slo\u017eit\u00e9 pr\u00e1ce sta\u010d\u00ed p\u00e1r kliknut\u00ed.<\/p>\n

Na\u0161e \u0159e\u0161en\u00ed pom\u00e1h\u00e1 firm\u00e1m pl\u00e1novat efektivn\u011bji, p\u0159edch\u00e1zet chyb\u00e1m a m\u00edt pod kontrolou nejv\u011bt\u0161\u00ed polo\u017eku rozpo\u010dtu \u2013 mzdy<\/strong>.<\/p>\n

\ud83d\udc49 Vyzkou\u0161ejte, jak snadn\u00e9 m\u016f\u017ee b\u00fdt sestavit mzdov\u00fd budget. Kontaktujte Ji\u0159\u00edho \u0160r\u00e1mka<\/a>\u00a0pro v\u00edce informac\u00ed nebo uk\u00e1zku programu.<\/p>\n

\n

Kdy\u017e je jednatel nemocn\u00fd<\/strong><\/span><\/h4>\n

Zvl\u00e1\u0161tn\u00edm p\u0159\u00edpadem ve mzdov\u00e9 \u00fa\u010dt\u00e1rn\u011b m\u016f\u017ee b\u00fdt situace, kdy onemocn\u00ed jednatel. Jednatel jako statut\u00e1rn\u00ed org\u00e1n spole\u010dnosti zpravidla vykon\u00e1v\u00e1 funkci na z\u00e1klad\u011b z\u00e1kona o obchodn\u00edch korporac\u00edch. Nejedn\u00e1 se o z\u00e1vislou \u010dinnost, proto nem\u016f\u017ee b\u00fdt sjedn\u00e1na pracovn\u00ed smlouva podle z\u00e1kon\u00edku pr\u00e1ce.<\/p>\n

Jednatel je \u00fa\u010dasten nemocensk\u00e9ho poji\u0161t\u011bn\u00ed podle z\u00e1kona \u010d. 187\/2006 Sb. Z\u00e1kona o nemocensk\u00e9m poji\u0161t\u011bn\u00ed, vykon\u00e1v\u00e1-li funkci a jeho p\u0159\u00edjmy z\u00a0v\u00fdkonu t\u00e9to funkce plynou z\u00a0\u00fazem\u00ed \u010cesk\u00e9 republiky. M\u016f\u017ee se jednat o tzv. zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu, pokud p\u0159\u00edjmy nep\u0159es\u00e1hnou 4 500\u00a0K\u010d. Pokud je odm\u011bna jednatele vy\u0161\u0161\u00ed, vznikne \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed dnem, kdy za\u010dne funkci pro spole\u010dnost vykon\u00e1vat.\u00a0Vznikne-li \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed, bude m\u00edt i jednatel n\u00e1rok na d\u00e1vky nemocensk\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n

Jednatel konaj\u00edc\u00ed na z\u00e1klad\u011b smlouvy o v\u00fdkonu funkce nen\u00ed v\u00a0pracovn\u011bpr\u00e1vn\u00edm vztahu podle z\u00e1kon\u00edku pr\u00e1ce, proto nem\u00e1 n\u00e1rok na n\u00e1hradu mzdy za prvn\u00edch 14\u00a0dn\u016f do\u010dasn\u00e9 pracovn\u00ed neschopnosti.<\/p>\n

Jak je to s\u00a0nemocenskou d\u00e1vkou?<\/strong> <\/u>
\n\u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed si m\u016f\u017ee vy\u017e\u00e1dat p\u0159edlo\u017een\u00ed smlouvy o v\u00fdkonu funkce, podle kter\u00e9 posoud\u00ed, zda jednateli vznikl n\u00e1rok na nemocensk\u00e9 d\u00e1vky od 15. dne DPN. Zde nen\u00ed podstatn\u00e9, zda odm\u011bnu jednatele v\u00a0dob\u011b nemoci pob\u00edral, nebo ne, ale podstatnou skute\u010dnost\u00ed je, zda v\u00a0dob\u011b nemoci pracoval, \u010di nikoliv.
\nObecn\u011b lze doporu\u010dit v\u011bnovat v\u011bt\u0161\u00ed pozornost textaci smlouvy o v\u00fdkonu funkce, pr\u00e1v\u011b s\u00a0ohledem na dal\u0161\u00ed aspekty, kter\u00fdmi jsou nap\u0159\u00edklad i nemocensk\u00e9 d\u00e1vky.<\/p>\n

Smlouva m\u016f\u017ee nap\u0159\u00edklad obsahovat n\u00e1sleduj\u00edc\u00ed odstavec, podle kter\u00e9ho \u010cSSZ m\u016f\u017ee dovodit, \u017ee jednatel v\u00a0dob\u011b nemoci nepracuje, a i p\u0159esto je mu vypl\u00e1cena pln\u00e1 v\u00fd\u0161e odm\u011bny:
\nPo dobu do\u010dasn\u00e9 pracovn\u00ed neschopnosti\/karant\u00e9ny se jednateli odm\u011bna za v\u00fdkon funkce nekr\u00e1t\u00ed, a to od prvn\u00edho kalend\u00e1\u0159n\u00edho dne t\u00e9 pracovn\u00ed neschopnosti.<\/em><\/p>\n

\n

Pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek a postup v\u00fdpo\u010dtu pr\u016fm\u011brn\u00e9ho hodinov\u00e9ho v\u00fdd\u011blku s bonusem vypl\u00e1cen\u00fdm za v\u00edce obdob\u00ed<\/span><\/h4>\n

Pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek je velmi podstatn\u00fdm \u00fadajem, kter\u00fd se pou\u017e\u00edv\u00e1 nap\u0159\u00edklad p\u0159i v\u00fdpo\u010dtech p\u0159\u00edplatk\u016f, doplatk\u016f mzdy p\u0159i p\u0159eveden\u00ed na jinou pr\u00e1ci, n\u00e1hrad mzdy p\u0159i p\u0159ek\u00e1\u017ek\u00e1ch v\u00a0pr\u00e1ci, za sv\u00e1tek nebo za dovolenou.<\/p>\n

Pr\u016fm\u011brn\u00fd hodinov\u00fd v\u00fdd\u011blek se zji\u0161\u0165uje ze\u00a0z\u00fa\u010dtovan\u00e9 hrub\u00e9 mzdy (platu), kter\u00e1 se v\u00e1\u017ee k\u00a0v\u00fdkon pr\u00e1ce\u00a0a odpracovan\u00e9 doby v\u00a0rozhodn\u00e9m obdob\u00ed.
\nV\u00a0p\u0159\u00edpad\u011b, kdy byla zam\u011bstnanci vyplacena slo\u017eka mzdy (platu), kter\u00e1 se vztahuje k\u00a0del\u0161\u00edmu obdob\u00ed (nap\u0159\u00edklad pololetn\u00ed bonus, ro\u010dn\u00ed odm\u011bna), v\u00fdpo\u010det pr\u016fm\u011bru prob\u011bhne odli\u0161n\u00fdm zp\u016fsobem.<\/p>\n

Slo\u017eka mzdy, kter\u00e1 byla vyplacena za v\u00edce obdob\u00ed, se rozd\u011bl\u00ed na pom\u011brn\u00e9 \u010d\u00e1sti, kter\u00e9 p\u0159ipadaj\u00ed na \u010dtvrtlet\u00ed.<\/p>\n

Pom\u011brn\u00e1 \u010d\u00e1st odm\u011bny se d\u011bl\u00ed fondem pracovn\u00ed doby za rozhodn\u00e9 obdob\u00ed a n\u00e1sob\u00ed se skute\u010dn\u011b odpracovanou dobou.<\/p>\n

P\u0159\u00edklad<\/strong>: Ve v\u00fdplat\u011b za duben byl vyplacen pololetn\u00ed bonus. Tento bonus se rozd\u011bl\u00ed na dv\u011b \u010d\u00e1sti, prvn\u00ed \u010d\u00e1st se zapo\u010dte do v\u00fdpo\u010dtu pr\u016fm\u011bru na III. \u010dtvrtlet\u00ed a druh\u00e1 \u010d\u00e1st se zapo\u010dte do v\u00fdpo\u010dtu pr\u016fm\u011bru na IV. \u010dtvrtlet\u00ed.<\/em><\/p>\n

Syst\u00e9m Nugget zajist\u00ed p\u0159i spr\u00e1vn\u00e9m nastaven\u00ed mzdov\u00e9 slo\u017eky p\u0159\u00edslu\u0161n\u00e9ho pololetn\u00edho bonusu, tj. z\u00e1po\u010dtu pom\u011brn\u00e9 \u010d\u00e1sti slo\u017eky do dvou obdob\u00ed, spr\u00e1vn\u00fd v\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku. V\u00fdpo\u010det pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku za v\u00e1s ud\u011bl\u00e1 program Nugget a my V\u00e1m uk\u00e1\u017eeme, jak snadno zkontrolujete, \u017ee program po\u010d\u00edt\u00e1 spr\u00e1vn\u011b.<\/p>\n

Na n\u00ed\u017ee uveden\u00e9m p\u0159\u00edkladu si m\u016f\u017eete ov\u011b\u0159it, jak v\u00fdpo\u010det prob\u00edh\u00e1.<\/p>\n

Zam\u011bstnanec ve \u010dtvrtlet\u00ed odpracoval cel\u00fd fond pracovn\u00ed doby.<\/p>\n\n\n\n\n\n\n\n\n
\u00a0V\u00fdpo\u010det pr\u016fm\u011bru na III. Q<\/td>\n<\/tr>\n
\u00a0Rozhodn\u00e9 obdob\u00ed<\/td>\n\u00a04-6\/2025<\/td>\n<\/tr>\n
\u00a0Vyplacen\u00e9 mzdy<\/td>\n\u00a090 000<\/td>\n<\/tr>\n
\u00a0Pom\u011brn\u00e1 \u010d\u00e1st pololetn\u00edho bonusu<\/td>\n\u00a015 000<\/td>\n<\/tr>\n
\u00a0Odpracovan\u00e9 hodiny ve II. \u010dtvrtlet\u00ed<\/td>\n\u00a0520<\/td>\n<\/tr>\n
\u00a0Fond pracovn\u00ed doby ve II. \u010dtvrtlet\u00ed<\/td>\n\u00a0520<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(15 000 \/ 520) * 520 = 15 000
\n(90 000 + 15 000) \/ 520 = 201,92<\/p>\n

Zam\u011bstnanec byl nemocn\u00fd, proto neodpracoval cel\u00fd sv\u016fj fond pracovn\u00ed doby. Nastane-li takov\u00e1 situace, p\u0159epo\u010dte se pom\u011brn\u00e1 \u010d\u00e1st pololetn\u00edho bonusu k\u00a0odpracovan\u00e9 dob\u011b v dan\u00e9m \u010dtvrtlet\u00ed.<\/p>\n\n\n\n\n\n\n\n\n
\u00a0V\u00fdpo\u010det pr\u016fm\u011bru na IV. Q<\/td>\n<\/tr>\n
\u00a0Rozhodn\u00e9 obdob\u00ed<\/td>\n\u00a07-9\/2025<\/td>\n<\/tr>\n
\u00a0Vyplacen\u00e9 mzdy<\/td>\n\u00a063 976<\/td>\n<\/tr>\n
\u00a0Pom\u011brn\u00e1 \u010d\u00e1st pololetn\u00edho bonusu<\/td>\n\u00a015 000<\/td>\n<\/tr>\n
\u00a0Odpracovan\u00e9 hodiny ve III. \u010dtvrtlet\u00ed<\/td>\n\u00a0376<\/td>\n<\/tr>\n
\u00a0Fond pracovn\u00ed doby ve III. \u010dtvrtlet\u00ed<\/td>\n\u00a0528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(15 000 \/ 528) * 376 = 10 681,82
\n(63 976 + 10 681,82) \/ 376 = 198,56<\/p>\n

Kontroly m\u016f\u017eete ud\u011blat pomoc\u00ed sestavy LZ440 \u2013 Protokol o v\u00fdpo\u010dtu pr\u016fm\u011bru pro dovolenou, kterou vygenerujete ve funkci M-10-13.<\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

\n

Sez\u00f3nn\u00ed pracovn\u00edci v zem\u011bd\u011blstv\u00ed<\/strong><\/span><\/h4>\n

Sen\u00e1t dne 10. 9. 2025 p\u0159ijal n\u00e1vrh z\u00e1kona, kter\u00fd zav\u00e1d\u00ed slevu na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed pro dal\u0161\u00ed skupinu zam\u011bstnanc\u016f.
\nJedn\u00e1 se o sezonn\u00ed dohod\u00e1\u0159e, kte\u0159\u00ed pracuj\u00ed v zem\u011bd\u011blstv\u00ed na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce.<\/p>\n

Pomoc\u00ed pro zem\u011bd\u011blce, zelin\u00e1\u0159e a ovocn\u00e1\u0159e m\u00e1 b\u00fdt\u00a0nav\u00fd\u0161en\u00ed celkov\u00e9ho limitu hodin a\u017e na 1 280 hodin, kter\u00e9 bude moci sezonn\u00ed pracovn\u00edk pro zem\u011bd\u011blsk\u00fd podnik vykonat. V\u00fdznamnou pomoc\u00ed bude tak\u00e9 sleva na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed zam\u011bstnance ve v\u00fd\u0161i 7,1 %.\u00a0 Fakticky to bude znamenat, \u017ee nebudou platit \u017e\u00e1dn\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n

Toto zv\u00fdhodn\u011bn\u00ed je omezeno n\u011bkolika podm\u00ednkami:<\/strong>
\nDohoda o proveden\u00ed pr\u00e1ce bude sjednan\u00e1 pouze na obdob\u00ed 1. 4. \u2013 30. 11., vykon\u00e1van\u00e1 pr\u00e1ce bude v\u00fdhradn\u011b spadat do skupiny: sklize\u0148, p\u00e9\u010de o porost, poskliz\u0148ov\u00e9 \u00fapravy, t\u0159\u00edd\u011bn\u00ed, skladov\u00e1n\u00ed, balen\u00ed a p\u0159\u00edprava\u00a0k p\u0159eprav\u011b p\u0159i produkci ovoce a zeleniny.
\nDal\u0161\u00ed podm\u00ednkou bude limit zapo\u010ditateln\u00fdch p\u0159\u00edjm\u016f. V\u00a0m\u011bs\u00edci, kdy bude dohod\u00e1\u0159i z\u00fa\u010dtov\u00e1n p\u0159\u00edjem vy\u0161\u0161\u00ed, ne\u017e je stanoven\u00e1 pr\u016fm\u011brn\u00e1 mzda, sleva na pojistn\u00e9m mu n\u00e1le\u017eet nebude.<\/p>\n

V\u00a0sou\u010dasn\u00e9 chv\u00edli n\u00e1vrh z\u00e1kona m\u00ed\u0159\u00ed k\u00a0podpisu prezidenta. Nep\u0159edpokl\u00e1d\u00e1 se, \u017ee by n\u00e1vrh prezident vetoval. \u00da\u010dinnost by pak m\u011bla nastat od 1. 1. 2026.<\/p>\n

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