{"id":12759,"date":"2026-01-22T06:00:00","date_gmt":"2026-01-22T06:00:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=12759"},"modified":"2026-05-20T07:53:12","modified_gmt":"2026-05-20T07:53:12","slug":"nuggetoviny-leden-2026","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2026\/01\/22\/nuggetoviny-leden-2026\/","title":{"rendered":"Nuggetoviny leden 2026"},"content":{"rendered":"<p lang=\"CS-CZ\" xml:lang=\"CS-CZ\">V\u00e1\u017een\u00ed z\u00e1kazn\u00edci,<br \/><br \/>v\u00edt\u00e1me V\u00e1s v nov\u00e9m roce a z\u00e1rove\u0148 u prvn\u00edho vyd\u00e1n\u00ed <strong>Nuggetovin<\/strong> v\u00a0roce 2026. I nad\u00e1le V\u00e1m budeme p\u0159in\u00e1\u0161et aktu\u00e1ln\u00ed informace z oblasti mzdov\u00e9 legislativy a sv\u011bta mzdov\u00e9ho \u00fa\u010detnictv\u00ed. Na\u0161\u00edm c\u00edlem je, aby pro V\u00e1s byly Nuggetoviny spolehliv\u00fdm zdrojem u\u017eite\u010dn\u00fdch a srozumiteln\u00fdch informac\u00ed, kter\u00e9 V\u00e1m pomohou l\u00e9pe se orientovat v legislativn\u00edch zm\u011bn\u00e1ch a usnadn\u00ed ka\u017edodenn\u00ed pr\u00e1ci ve mzdov\u00e9 \u00fa\u010dt\u00e1rn\u011b.<br \/><br \/>Do nov\u00e9ho roku V\u00e1m p\u0159ejeme mnoho \u00fasp\u011bch\u016f v pracovn\u00edm i osobn\u00edm \u017eivot\u011b, pevn\u00e9 zdrav\u00ed a co nejhlad\u0161\u00ed pr\u016fb\u011bh mzdov\u00fdch a person\u00e1ln\u00edch agend. A pokud by se p\u0159ece jen n\u011bco zadrhlo, v\u011b\u0159\u00edme, \u017ee spole\u010dn\u011b v\u017edy najdeme \u0159e\u0161en\u00ed \u2013 jsme tu pro V\u00e1s.<br \/><br \/>D\u011bkujeme, \u017ee jste s n\u00e1mi, a t\u011b\u0161\u00edme se na dal\u0161\u00ed spolupr\u00e1ci.<\/p>\n<p lang=\"CS-CZ\" xml:lang=\"CS-CZ\"><strong>T\u00fdm Nugget SW\u00a0<\/strong><\/p>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Term\u00edny d\u016fle\u017eit\u00fdch \u0161kolen\u00ed<\/span><\/h4>\n<div>\n<p>R\u00e1di bychom V\u00e1s pozvali na online \u0161kolen\u00ed ur\u010den\u00e9 u\u017eivatel\u016fm mzdov\u00e9ho syst\u00e9mu <strong>NUGGET\u00a0SW,<\/strong> kter\u00e9 V\u00e1s <strong>prakticky provede aktu\u00e1ln\u00edmi legislativn\u00edmi novinkami<\/strong> a jejich zpracov\u00e1n\u00edm p\u0159\u00edmo v <strong>NUGGET SW.<\/strong><\/p>\n<p lang=\"CS-CZ\" xml:lang=\"CS-CZ\">D\u00edky \u0161kolen\u00edm z\u00edsk\u00e1te jistotu, \u017ee <strong>postupujete v souladu s aktu\u00e1ln\u00ed legislativou,<\/strong> uvid\u00edte, <strong>jak<\/strong>\u00a0<strong>spr\u00e1vn\u011b syst\u00e9m NUGGET SW<\/strong> nastavit a budete m\u00edt mo\u017enost <strong>kl\u00e1st dotazy lektor\u016fm.<\/strong><br \/><br \/><span style=\"color: #009cde;\"><strong>26. 1. 2026\u00a0\u0160kolen\u00ed Legislativn\u00ed novinky pro rok 2026 a zpracov\u00e1n\u00ed v syst\u00e9mu NUGGET SW<\/strong><\/span><\/p>\n<p><strong>Co V\u00e1s na \u0161kolen\u00ed \u010dek\u00e1:<\/strong><\/p>\n<ul>\n<li lang=\"CS-CZ\" xml:lang=\"CS-CZ\">P\u0159ehled nejd\u016fle\u017eit\u011bj\u0161\u00edch zm\u011bn,<\/li>\n<li lang=\"CS-CZ\" xml:lang=\"CS-CZ\">Dopady do mzdov\u00e9 praxe,<\/li>\n<li lang=\"CS-CZ\" xml:lang=\"CS-CZ\">Na co si d\u00e1t pozor p\u0159i zpracov\u00e1n\u00ed mezd.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.akademiemezd.cz\/p\/legislativni-novinky-pro-rok-2026-a-jejich-zpracovani-v-nugget-sw-online-26-1-2026\">Objednat<\/a><\/p>\n<p><span style=\"color: #009cde;\"><strong>28. 1. 2026 Webin\u00e1\u0159 Povinn\u00fd p\u0159\u00edsp\u011bvek na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed a zpracov\u00e1n\u00ed v syst\u00e9mu NUGGET SW<\/strong><\/span><\/p>\n<p><strong>Co V\u00e1s na \u0161kolen\u00ed \u010dek\u00e1:<\/strong><\/p>\n<ul>\n<li>Koho se povinnost t\u00fdk\u00e1,<\/li>\n<li>Jak spr\u00e1vn\u011b nastavit a evidovat p\u0159\u00edsp\u011bvky,<\/li>\n<li>Praktick\u00e9 zpracov\u00e1n\u00ed v syst\u00e9mu NUGGET SW.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.akademiemezd.cz\/p\/webinar-povinny-prispevek-na-produkty-sporeni-na-stari-a-zpracovani-v-programu-nugget-sw-online-28-1-2026\">Objednat<\/a><\/p>\n<p>T\u011b\u0161\u00edme se na Va\u0161i \u00fa\u010dast a p\u0159ejeme V\u00e1m klidn\u00e9 dny.<\/p>\n<p>T\u00fdm Akademie mezd a NUGGET SW.<\/p>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Nov\u00fd zp\u016fsob v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky<\/span><\/h4>\n<div>\n<p data-end=\"484\" data-start=\"63\"><span style=\"color: #009cde;\"><strong>Zm\u011bny \u00fa\u010dinn\u00e9 od 1. ledna 2026<\/strong><\/span><br \/>Dne 17. 12. 2025 byla ve Sb\u00edrce z\u00e1kon\u016f pod \u010d. 548\/2025 Sb. vyhl\u00e1\u0161ena novela na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 595\/2006 Sb., o zp\u016fsobu v\u00fdpo\u010dtu z\u00e1kladn\u00ed \u010d\u00e1stky, kter\u00e1 nesm\u00ed b\u00fdt povinn\u00e9mu sra\u017eena z m\u011bs\u00ed\u010dn\u00ed mzdy p\u0159i v\u00fdkonu rozhodnut\u00ed.<br \/>Tato novela m\u011bn\u00ed zp\u016fsob v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky. S \u00fa\u010dinnost\u00ed od 1. ledna 2026 se nezabaviteln\u00e1 \u010d\u00e1stka na osobu povinn\u00e9ho stanov\u00ed ve v\u00fd\u0161i 85 % sou\u010dtu:<\/p>\n<ul>\n<li>\u017divotn\u00edho minima jednotlivce,<\/li>\n<li>Normativn\u00edho n\u00e1jemn\u00e9ho pro jedno\u010dlennou dom\u00e1cnost v obci s alespo\u0148 70 000 obyvateli,<\/li>\n<li>Energetick\u00e9ho pau\u0161\u00e1lu podle z\u00e1kona o d\u00e1vk\u00e1ch st\u00e1tn\u00ed soci\u00e1ln\u00ed pomoci pro jedno\u010dlennou dom\u00e1cnost.<\/li>\n<\/ul>\nOd ledna 2026 se nezabaviteln\u00e1 \u010d\u00e1stka na osobu dlu\u017en\u00edka (povinn\u00e9ho) vypo\u010d\u00edt\u00e1 jako\u00a0<strong>85 %<\/strong>\u00a0sou\u010dtu t\u0159\u00ed kl\u00ed\u010dov\u00fdch slo\u017eek:\n<ul>\n<li><strong>\u017divotn\u00edho minima jednotlivce<\/strong>\u00a0(pro rok 2026 je stanoveno\u00a0z\u00e1konem \u010d. 110\/2006 Sb.\u00a0ve v\u00fd\u0161i\u00a0<strong>4 860 K\u010d<\/strong>\u00a0m\u011bs\u00ed\u010dn\u011b).<\/li>\n<li><strong>Normativn\u00edho n\u00e1jemn\u00e9ho<\/strong>\u00a0pro jedno\u010dlennou dom\u00e1cnost ve velk\u00fdch obc\u00edch (s alespo\u0148 70 000 obyvateli) ve v\u00fd\u0161i\u00a0<strong>9 430 K\u010d<\/strong>.<\/li>\n<li><strong>Energetick\u00e9ho pau\u0161\u00e1lu<\/strong>\u00a0pro jedno\u010dlennou dom\u00e1cnost ve v\u00fd\u0161i\u00a0<strong>2 300 K\u010d.<\/strong><\/li>\n<\/ul>\n<p data-end=\"484\" data-start=\"63\"><span style=\"color: #009cde;\"><strong>V\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky na osobu povinn\u00e9ho<\/strong><\/span><br \/>Zp\u016fsob v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky na osobu povinn\u00e9ho je n\u00e1sleduj\u00edc\u00ed:<br \/>85 % ze sou\u010dtu \u010d\u00e1stek: \u017eivotn\u00ed minimum jednotlivce + normativn\u00ed n\u00e1jemn\u00e9 + energetick\u00fd pau\u0161\u00e1l =<br \/>85 % ze sou\u010dtu \u010d\u00e1stek 4 860 K\u010d + 9 430 K\u010d + 2 300 K\u010d = 85 % z \u010d\u00e1stky 16 590 K\u010d = 14 101,50 K\u010d<br \/><strong><em>Z\u00e1kladn\u00ed nezabaviteln\u00e1 \u010d\u00e1stka na osobu povinn\u00e9ho pro rok 2026 \u010din\u00ed 14 101,50 K\u010d.<\/em><\/strong><br \/><br \/><span style=\"color: #009cde;\"><strong>V\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky na vy\u017eivovanou osobu<\/strong><\/span><br \/>V\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky na vy\u017eivovanou osobu je:<br \/>1\/4 z\u00a0nezabaviteln\u00e9 \u010d\u00e1stky na osobu povinn\u00e9ho = 1\/4 z\u00a0\u010d\u00e1stky 14 101,50 K\u010d = 3 525,37 K\u010d<br \/><strong><em>Nezabaviteln\u00e1 \u010d\u00e1stka na vy\u017eivovanou osobu je 3 525,37 K\u010d.<\/em><\/strong><br \/>\u00a0<br \/><span style=\"color: #009cde;\"><strong>V\u00fdpo\u010det pln\u011b zabaviteln\u00e9 \u010d\u00e1stky<\/strong><\/span><br \/>Novela na\u0159\u00edzen\u00ed vl\u00e1dy m\u011bn\u00ed i zp\u016fsob v\u00fdpo\u010dtu tzv. pln\u011b zabaviteln\u00e9 \u010d\u00e1stky. Ta je od roku 2026 rovna 1,9n\u00e1sobku sou\u010dtu \u010d\u00e1stky \u017eivotn\u00edho minima jednotlivce, normativn\u00edho n\u00e1jemn\u00e9ho a energetick\u00e9ho pau\u0161\u00e1lu.<br \/>Pln\u011b zabaviteln\u00e1 \u010d\u00e1stka = 1,9 x (4 860 K\u010d + 9 430 K\u010d + 2 300 K\u010d) = 1,9 x 16 590 K\u010d = 31 521 K\u010d<br \/><strong><em>Pln\u011b zabaviteln\u00e1 \u010d\u00e1stka neboli \u010d\u00e1stka, nad kterou se zbytek \u010dist\u00e9 mzdy sr\u00e1\u017e\u00ed bez omezen\u00ed je 31 521 K\u010d.<\/em><\/strong><br \/><br \/>P\u0159esto\u017ee je \u00fa\u010dinnost novely od 1. ledna 2026 vztahovala se tato pr\u00e1vn\u00ed \u00faprava ji\u017e na mzdy a platy zpracov\u00e1van\u00e9 za m\u011bs\u00edc prosinec 2025, kter\u00e9 jsou vypl\u00e1cen\u00e9 v lednu 2026.<\/p>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Reduk\u010dn\u00ed hranice pro rok 2026<\/span><\/h4>\n<div>\n<p>Dne 10. \u0159\u00edjna 2025 bylo ve Sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bno Sd\u011blen\u00ed Ministerstva pr\u00e1ce a\u00a0soci\u00e1ln\u00edch v\u011bc\u00ed \u010d.\u00a0397\/2025 Sb., kter\u00fdm se vyhla\u0161uj\u00ed pro \u00fa\u010dely nemocensk\u00e9ho poji\u0161t\u011bn\u00ed v\u00fd\u0161e reduk\u010dn\u00edch hranic pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu platn\u00fdch v\u00a0roce 2026.<br \/><br \/>V\u00fd\u0161e reduk\u010dn\u00ed hranice pro v\u00fdpo\u010det n\u00e1hrady mzdy p\u0159i\u00a0DPN a\u00a0karant\u00e9n\u011b je:<\/p>\n<ul>\n<li>Prvn\u00ed\u00a0reduk\u010dn\u00ed hranice \u2013\u00a0285,80\u00a0K\u010d\u00a0(1 633\u00a0K\u010d x 0,175).<\/li>\n<li>Druh\u00e1\u00a0reduk\u010dn\u00ed hranice \u2013\u00a0428,60 K\u010d\u00a0(2 449\u00a0K\u010d x 0,175).<\/li>\n<li>T\u0159et\u00ed\u00a0reduk\u010dn\u00ed hranice \u2013\u00a0857 K\u010d\u00a0(4 897\u00a0K\u010d x 0,175).<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.nuggetsw.cz\/jak-se-stanovuji-redukcni-hranice\/\">Podrobn\u00fd popis jak se stanovuj\u00ed reduk\u010dn\u00ed hranice v roce 2026 je v tomto \u010dl\u00e1nku<\/a><\/p>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Pln\u011bn\u00ed n\u00e1hradn\u00edho pod\u00edlu p\u0159i zam\u011bstn\u00e1v\u00e1n\u00ed osob se zdravotn\u00edm posti\u017een\u00edm<\/span><\/h4>\n<div>\n<p lang=\"CS-CZ\" xml:lang=\"CS-CZ\">Novela z\u00e1kona o zam\u011bstnanosti p\u0159in\u00e1\u0161\u00ed legislativn\u00ed zm\u011bny v oblasti pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu zam\u011bstn\u00e1v\u00e1n\u00ed osob se zdravotn\u00edm posti\u017een\u00edm (OZP).<br \/><br \/><span style=\"color: #009cde;\"><strong>Zm\u011bny v odeb\u00edr\u00e1n\u00ed n\u00e1hradn\u00edho pln\u011bn\u00ed<\/strong><\/span><br \/>Jednou z hlavn\u00edch zm\u011bn je zp\u0159\u00edsn\u011bn\u00ed okruhu dodavatel\u016f, od nich\u017e lze \u010derpat n\u00e1hradn\u00ed pln\u011bn\u00ed (odb\u011br v\u00fdrobk\u016f\/slu\u017eeb pro spln\u011bn\u00ed povinn\u00e9ho pod\u00edlu).<br \/><br \/><strong>Nov\u011b nelze<\/strong>\u00a0n\u00e1hradn\u00ed pln\u011bn\u00ed uplatnit, pokud je dodavatel tzv. spojenou osobou ve smyslu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Mezi spojen\u00e9 osoby pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li><strong>Kapit\u00e1lov\u011b propojen\u00e9 firmy<\/strong>\u00a0(pod\u00edl alespo\u0148 25 %),<\/li>\n<li><strong>Osoby bl\u00edzk\u00e9<\/strong>\u00a0(p\u0159\u00edbuzn\u00ed, partne\u0159i),<\/li>\n<li><strong>Subjekty propojen\u00e9<\/strong>\u00a0veden\u00edm nebo kontrolou,<\/li>\n<li><strong>\u00da\u010delov\u011b propojen\u00e9 osoby<\/strong>\u00a0za \u00fa\u010delem da\u0148ov\u00e9 optimalizace.<\/li>\n<\/ul>\n<p lang=\"CS-CZ\" xml:lang=\"CS-CZ\"><strong>Dopad pro praxi:<\/strong>\u00a0Zam\u011bstnavatel\u00e9 by m\u011bli prov\u011b\u0159it sv\u00e9 dodavatele. Pokud mezi nimi a dodavatelem existuje n\u011bkter\u00fd z uveden\u00fdch vztah\u016f, nelze takov\u00e9 pln\u011bn\u00ed zapo\u010d\u00edtat do povinn\u00e9ho pod\u00edlu.<br \/><br \/><span style=\"color: #009cde;\"><strong>\u00daprava hl\u00e1\u0161en\u00ed pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu<\/strong><\/span><br \/>M\u011bn\u00ed se tak\u00e9 povinnost pod\u00e1vat ka\u017edoro\u010dn\u00ed hl\u00e1\u0161en\u00ed o pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu \u00da\u0159adu pr\u00e1ce \u010cR.<br \/><br \/><strong>Kdo nemus\u00ed hl\u00e1sit:<\/strong>\u00a0Zam\u011bstnavatel\u00e9, kte\u0159\u00ed maj\u00ed s \u00da\u0159adem pr\u00e1ce uzav\u0159enou dohodu o uzn\u00e1n\u00ed zam\u011bstnavatele na chr\u00e1n\u011bn\u00e9m trhu pr\u00e1ce (CHTP).<br \/><br \/><strong>Kdo hl\u00e1s\u00ed:<\/strong>\u00a0Ostatn\u00ed zam\u011bstnavatel\u00e9 maj\u00ed nad\u00e1le povinnost podat hl\u00e1\u0161en\u00ed p\u0159\u00edslu\u0161n\u00e9 krajsk\u00e9 pobo\u010dce \u00daP \u010cR, a to v\u017edy\u00a0<strong>nejpozd\u011bji do 15. \u00fanora<\/strong>\u00a0n\u00e1sleduj\u00edc\u00edho roku.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.nuggetsw.cz\/zmeny-v-odebirani-nahradniho-plneni\/\">Zm\u011bny, mo\u017enosti pln\u011bn\u00ed a nov\u00fd v\u00fdpo\u010det odvodu je podrobn\u011b pops\u00e1n v tomto \u010dl\u00e1nku<\/a><\/p>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Cestovn\u00ed n\u00e1hrady 2026<\/span><\/h4>\n<div>\n<p>Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed stanovuje podle \u00a7 189 odst. 1 z\u00e1kon\u00edku pr\u00e1ce s\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2026 n\u00e1sleduj\u00edc\u00ed sazby cestovn\u00edch n\u00e1hrad:<\/p>\n<strong>Sazba z\u00e1kladn\u00ed n\u00e1hrady za pou\u017e\u00edv\u00e1n\u00ed silni\u010dn\u00edch motorov\u00fdch vozidel<\/strong><br \/>Sazba z\u00e1kladn\u00ed n\u00e1hrady za 1 km j\u00edzdy (\u00a7 157 odst. 4 z\u00e1kon\u00edku pr\u00e1ce) je nejm\u00e9n\u011b:\n<ul>\n<li>1,60 K\u010d u jednostop\u00fdch vozidel a t\u0159\u00edkolek,<\/li>\n<li>5,90 K\u010d u osobn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel.<\/li>\n<\/ul>\n<strong>Stravn\u00e9<\/strong><br \/>Za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed den pracovn\u00ed cesty p\u0159\u00edslu\u0161\u00ed zam\u011bstnanci stravn\u00e9 (podle \u00a7 176 odst. 1 z\u00e1kon\u00edku pr\u00e1ce) ve v\u00fd\u0161i:\n<ul>\n<li>155 K\u010d a\u017e 185 K\u010d, trv\u00e1-li pracovn\u00ed cesta 5 a\u017e 12 hodin,<\/li>\n<li>236 K\u010d a\u017e 284 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 12 hodin, nejd\u00e9le v\u0161ak 18 hodin,<\/li>\n<li>370 K\u010d a\u017e 442 K\u010d, trv\u00e1-li pracovn\u00ed cesta d\u00e9le ne\u017e 18 hodin.<\/li>\n<\/ul>\n<strong>Pr\u016fm\u011brn\u00e1 cena pohonn\u00fdch hmot<\/strong><br \/>V\u00fd\u0161e pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot podle \u00a7 158 odst. 3 z\u00e1kon\u00edku pr\u00e1ce je:\n<ul>\n<li>34,70 K\u010d za 1 litr benzinu automobilov\u00e9ho 95 oktan\u016f,<\/li>\n<li>39 K\u010d za 1 litr benzinu automobilov\u00e9ho 98 oktan\u016f,<\/li>\n<li>34,10 K\u010d za 1 litr motorov\u00e9 nafty,<\/li>\n<li>7,20 K\u010d za 1 kilowatthodinu elekt\u0159iny.<\/li>\n<\/ul>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">P\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed a\u017e 129,50 K\u010d<\/span><\/h4>\n<div>\n<p>Od 1. ledna 2026 je maxim\u00e1ln\u00ed v\u00fd\u0161e p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed (a\u0165 u\u017e formou pau\u0161\u00e1lu, stravenek nebo jin\u00e9ho p\u0159\u00edsp\u011bvku), kter\u00e1 je osvobozena od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a pojistn\u00fdch odvod\u016f, stanovena na\u00a0<strong>129,50 K\u010d<\/strong>. Tato \u010d\u00e1stka p\u0159edstavuje 70 % z horn\u00ed hranice stravn\u00e9ho pro slu\u017eebn\u00ed cesty v trv\u00e1n\u00ed 5 a\u017e 12 hodin (co\u017e je 185 K\u010d). V minul\u00e9m roce byla tato hranice 123,90 K\u010d. Da\u0148ov\u00e1 uznatelnost t\u011bchto p\u0159\u00edsp\u011bvk\u016f pro zam\u011bstnavatele z\u016fst\u00e1v\u00e1 neomezen\u00e1, a to i v p\u0159\u00edpad\u011b stravenek.<br \/><br \/>P\u0159i m\u011bs\u00ed\u010dn\u00edm fondu 21 sm\u011bn tak m\u016f\u017ee zam\u011bstnanec z\u00edskat na stravov\u00e1n\u00ed p\u0159\u00edsp\u011bvek a\u017e 2 720 K\u010d \u010dist\u00e9ho (oproti lo\u0148sk\u00fdm 2 602 K\u010d). Mnoho zam\u011bstnavatel\u016f st\u00e1le tuto da\u0148ov\u011b efektivn\u00ed formu odm\u011b\u0148ov\u00e1n\u00ed nevyu\u017e\u00edv\u00e1. Nejv\u00fdhodn\u011bj\u0161\u00ed hodnota stravenky, kter\u00e1 nep\u0159edpokl\u00e1d\u00e1 p\u0159\u00edsp\u011bvek zam\u011bstnance, \u010din\u00ed\u00a0<strong>129 K\u010d<\/strong>; tato stravenka je pln\u011b osvobozena od dan\u011b a odvod\u016f pro zam\u011bstnance a pln\u011b da\u0148ov\u011b uznateln\u00e1 pro zam\u011bstnavatele (loni 123 K\u010d).<\/p>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Nov\u00e1 tarifn\u00ed tabulka pro pedagogick\u00e9 pracovn\u00edky<\/span><\/h4>\n<div>\n<p>Od 1. ledna 2026 je v platnosti nov\u00e1 tarifn\u00ed tabulka pro pedagogick\u00e9 pracovn\u00edky. Tato zm\u011bna byla zavedena na z\u00e1klad\u011b\u00a0<a href=\"https:\/\/www.google.com\/url?sa=i&amp;source=web&amp;rct=j&amp;url=https:\/\/edu.gov.cz\/tarify-pedagogu-a-akademiku-2026\/&amp;ved=2ahUKEwjymt-QmIuSAxWsgv0HHYiJALwQy_kOegYIAQgDEAE&amp;opi=89978449&amp;cd&amp;psig=AOvVaw2adE7BiKqeenjNUaMPWeX2&amp;ust=1768485532239000\" target=\"_blank\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.google.com\/url?sa=i&amp;source=web&amp;rct=j&amp;url=https:\/\/edu.gov.cz\/tarify-pedagogu-a-akademiku-2026\/&amp;ved=2ahUKEwjymt-QmIuSAxWsgv0HHYiJALwQy_kOegYIAQgDEAE&amp;opi=89978449&amp;cd&amp;psig=AOvVaw2adE7BiKqeenjNUaMPWeX2&amp;ust=1768485532239000\">na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 471\/2025 Sb.<\/a>, kter\u00fdm se aktualizuje p\u0159\u00edloha \u010d. 4 d\u0159\u00edv\u011bj\u0161\u00edho na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 341\/2017 Sb.<br \/><br \/><strong>Upozorn\u011bn\u00ed:<\/strong>\u00a0M\u016f\u017ee nastat situace, kdy n\u011bkter\u00e9 tarify v ni\u017e\u0161\u00edch t\u0159\u00edd\u00e1ch nedos\u00e1hnou \u00farovn\u011b minim\u00e1ln\u00ed zaru\u010den\u00e9 mzdy pro rok 2026. V takov\u00e9m p\u0159\u00edpad\u011b m\u00e1 zam\u011bstnavatel (\u0161kola) povinnost dorovnat plat do po\u017eadovan\u00e9 v\u00fd\u0161e \u00fapravou z\u00e1kladn\u00ed tarifn\u00ed slo\u017eky platu, nikoli pou\u017eit\u00edm osobn\u00edho ohodnocen\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12761 size-full\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Nova-tarifni-tabulka-pro-pedagogicke-pracovniky.png\" alt=\"\" width=\"756\" height=\"359\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Nova-tarifni-tabulka-pro-pedagogicke-pracovniky.png 756w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Nova-tarifni-tabulka-pro-pedagogicke-pracovniky-300x142.png 300w\" sizes=\"auto, (max-width: 756px) 100vw, 756px\" \/><\/p>\n<\/div>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Zm\u011bna u evidence m\u00edsta v\u00fdkonu pr\u00e1ce<\/span><\/h4>\n<div>\n<p>Pro evidenci m\u00edsta v\u00fdkonu pr\u00e1ce slou\u017e\u00ed v\u00a0syst\u00e9mu NUGGET SW \u00fadaj L3011 \u2013 S\u00eddlo trval\u00e9ho pracovi\u0161t\u011b. Hodnotov\u011b je \u00fadaj kombinac\u00ed:<\/p>\n<ul>\n<li>\u010c\u00edseln\u00edku okres\u016f (CZ_LAU &#8211; <a href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=109\" data-cke-saved-href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=109\">https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=109<\/a>)<\/li>\n<li>\u010c\u00edseln\u00edku z\u00e1kladn\u00edch \u00fazemn\u00edch jednotek (ZUJ &#8211; <a href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=51\" data-cke-saved-href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=51\">https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=51<\/a>)<\/li>\n<\/ul>\nResp. \u010d\u00edseln\u00edk ZUJ odpov\u00edd\u00e1 kombinaci \u010d\u00edseln\u00edk\u016f\n<ul>\n<li>\u010c\u00edseln\u00edk obc\u00ed (CISOB- <a href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=43\" data-cke-saved-href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=43\">https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=43<\/a>)<\/li>\n<li>\u010c\u00edseln\u00edk m\u011bstsk\u00fdch \u010d\u00e1st\u00ed (CISMC- <a href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=44\" data-cke-saved-href=\"https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=44\">https:\/\/apl2.czso.cz\/iSMS\/cisdet.jsp?kodcis=44<\/a>)<\/li>\n<\/ul>\nPokud m\u00e1me s\u00eddlo pracovi\u0161t\u011b nap\u0159\u00edklad v\u00a0m\u011bstysu Karl\u0161tejn, bude v\u00fdsledn\u00fd k\u00f3d L3011<br \/>CZ0202421316\n<ul>\n<li>CZ0202 (okres Beroun dle CZ LAU)<\/li>\n<li>531316 (m\u011bstys Karl\u0161tejn dle ZUJ)<\/li>\n<\/ul>\nObdobn\u00e1 pravidla plat\u00ed ve Slovensk\u00e9 republice, p\u0159\u00edslu\u0161n\u00e9 \u010d\u00edseln\u00edky je mo\u017eno dohledat na str\u00e1nk\u00e1ch \u0160tatistick\u00e9ho \u00faradu SR (https:\/\/slovak.statistics.sk\/)<br \/><br \/>\u00dadaj byl v\u00a0NUGGET SW doposud v\u00e1z\u00e1n na osobu zam\u011bstnance, tj. byl shodn\u00fd pro v\u0161echny pracovn\u011b-pr\u00e1vn\u00ed vztahy dan\u00e9 osoby.<br \/><br \/><span style=\"color: #009cde;\"><strong>Vzhledem k\u00a0po\u017eadavk\u016fm JMHZ jsme byli nuceni prov\u00e9st n\u00e1sleduj\u00edc\u00ed zm\u011bny:<\/strong><\/span><br \/><br \/><span class=\"mc-toc-title\"><strong>1) Mo\u017enost r\u016fzn\u00fdch s\u00eddel pracovi\u0161t\u011b pro r\u016fzn\u00e9 pracovn\u011b-pr\u00e1vn\u00ed vztahy jedn\u00e9 osoby<\/strong><\/span><br \/>\u00dadaj nebude v\u00e1z\u00e1n na osobu zam\u011bstnance, ale na PP vztah. U ka\u017ed\u00e9ho vztahu tak bude mo\u017en\u00e9 evidovat jin\u00e9 s\u00eddlo pracovi\u0161t\u011b. Syst\u00e9m s\u00e1m zajist\u00ed p\u0159eveden\u00ed evidovan\u00fdch hodnot ke v\u0161em PP vztah\u016fm v\u00a0r\u00e1mci upgradu verze.\n<p>S\u00a0t\u00edmto souvis\u00ed i p\u0159enesen\u00ed \u00fadaje v\u00a0r\u00e1mci karty zam\u011bstnance na z\u00e1lo\u017eku \u201eZ\u00e1kladn\u00ed \u00fadaje II\u201c k\u00a0ostatn\u00edm \u00fadaj\u016fm v\u00e1zan\u00fdm k\u00a0PP vztahu. \u00dadaje na z\u00e1lo\u017ece byly nov\u011b uspo\u0159\u00e1d\u00e1ny, aby l\u00e9pe reflektovaly vz\u00e1jemn\u00e9 vazby a d\u016fle\u017eitost jednotliv\u00fdch \u00fadaj\u016f.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12762 size-full\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/misto-prace_1.png\" alt=\"\" width=\"602\" height=\"490\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/misto-prace_1.png 602w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/misto-prace_1-300x244.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>Pro praktickou pr\u00e1ci je t\u0159eba si nov\u011b uv\u011bdomit zejm\u00e9na to, \u017ee u zam\u011bstnanc\u016f s\u00a0v\u00edce PP vztahy, je t\u0159eba s\u00eddlo pracovi\u0161t\u011b zadat ke ka\u017ed\u00e9mu PP zvl\u00e1\u0161\u0165, a to i v\u00a0p\u0159\u00edpad\u011b, kdy je pracovi\u0161t\u011b pro v\u0161echny vztahy shodn\u00e9.<\/p>\n<p><strong>2) S\u00eddlo trval\u00e9ho pracovi\u0161t\u011b a m\u00edsto v\u00fdkonu pr\u00e1ce<\/strong><br \/>Pro \u00fa\u010dely JMHZ je nutno evidovat jak trval\u00e9 s\u00eddlo pracovi\u0161t\u011b ur\u010den\u00e9 pracovn\u00ed smlouvou, tak aktu\u00e1ln\u00ed m\u00edsto v\u00fdkonu pr\u00e1ce, kter\u00e9 se m\u016f\u017ee pr\u016fb\u011b\u017en\u011b m\u011bnit. Z\u00a0tohoto d\u016fvodu bude do NUGGET SW p\u0159id\u00e1n <strong>nov\u00fd \u00fadaj M\u00edsto v\u00fdkonu pr\u00e1ce<\/strong>, kter\u00fd bude slou\u017eit k\u00a0evidenci (p\u0159eva\u017euj\u00edc\u00edho) m\u00edsta v\u00fdkonu pr\u00e1ce v\u00a0p\u0159\u00edslu\u0161n\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci.<br \/><br \/>Nov\u00fd \u00fadaj bude:<\/p>\n<ul>\n<li>Um\u00edst\u011bn na kart\u011b zam\u011bstnance, z\u00e1lo\u017eka \u201eZ\u00e1kladn\u00ed \u00fadaje II\u201c hned pod \u00fadajem L3011 (viz screenshot v\u00fd\u0161e, v\u00a0m\u00edst\u011b mezery pod \u00fadajem L3011).<\/li>\n<li>Sd\u00edlet \u010d\u00edseln\u00edk hodnot s\u00a0\u00fadajem L3011, bude se tedy t\u00e9\u017e jednat o slo\u017eeninu \u010d\u00edseln\u00edk\u016f CZ LAU a ZUJ.<\/li>\n<\/ul>\n<p>Dopln\u011bn\u00ed \u00fadaje prob\u011bhne v\u00a0bl\u00edzk\u00e9 budoucnosti, bude umo\u017en\u011bn import z\u00a0CSV souboru a ve\u0161ker\u00e9 dal\u0161\u00ed standardn\u00ed funkcionality b\u011b\u017en\u00e9 u \u00fadaj\u016f NUGGET SW.<br \/><br \/>Pro usnadn\u011bn\u00ed pr\u00e1ce, jako vst\u0159\u00edcn\u00e9 \u0159e\u0161en\u00ed pro z\u00e1kazn\u00edky pou\u017e\u00edvaj\u00edc\u00ed odli\u0161nou logiku pln\u011bn\u00ed \u00fadaje L3011 i pro \u0159e\u0161en\u00ed n\u011bkter\u00fdch praktick\u00fdch probl\u00e9m\u016f plynouc\u00edch z\u00a0mo\u017enosti v\u00edce pracovi\u0161\u0165 v\u00a0r\u00e1mci stejn\u00e9 \u00fazemn\u00ed jednotky dopln\u00edme t\u00e9\u017e.<\/p>\n<p><strong>3) Alternativn\u00ed zp\u016fsob evidence hodnot \u00fadaj\u016f o s\u00eddle pracovi\u0161t\u011b a m\u00edsta v\u00fdkonu pr\u00e1ce<\/strong><br \/>Pokud nechcete, nebo nem\u016f\u017eete striktn\u011b pou\u017e\u00edvat hodnoty dle doporu\u010den\u00e9ho form\u00e1tu CZ LAU + ZUJ, p\u0159\u00edpadn\u011b m\u00e1te v\u00edce pracovi\u0161\u0165 v\u00a0r\u00e1mci jedn\u00e9 \u00fazemn\u00ed jednotky a pot\u0159ebujete je evidovat samostatn\u011b (nap\u0159\u00edklad pro evidenci adresy pracovi\u0161t\u011b), bude mo\u017en\u00e9 pou\u017e\u00edvat vlastn\u00ed hodnoty v\u00a0\u010d\u00edseln\u00edku L3011, bez jak\u00fdchkoli n\u00e1rok\u016f na logiku tvorby. V\u00a0definici hodnoty v\u00a0\u010d\u00edseln\u00edku L3011 budou dopln\u011bny atributy<\/p>\n<ul>\n<li>Okres (CZ LAU)<\/li>\n<li>Obec (ZUJ)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12763 size-full\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Alternativni-zpusob-evidence-hodnot-udaju-o-sidle-pracoviste-a-mista-vykonu-prace.png\" alt=\"\" width=\"510\" height=\"300\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Alternativni-zpusob-evidence-hodnot-udaju-o-sidle-pracoviste-a-mista-vykonu-prace.png 510w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Alternativni-zpusob-evidence-hodnot-udaju-o-sidle-pracoviste-a-mista-vykonu-prace-300x176.png 300w\" sizes=\"auto, (max-width: 510px) 100vw, 510px\" \/><\/p>\n<p>Zde bude nutno uv\u00e9st p\u0159\u00edslu\u0161n\u00e9 k\u00f3dy \u00fazemn\u00edch jednotek a ty se pou\u017eij\u00ed do p\u0159\u00edslu\u0161n\u00fdch report\u016f, kter\u00e9 je vy\u017eaduj\u00ed. Bude tak mo\u017eno m\u00edt v\u00edce pracovi\u0161\u0165 ve stejn\u00e9 \u00fazemn\u00ed jednotce.<\/p>\n<\/div>\n<div><hr \/><\/div>\n<h4 class=\"null\"><span style=\"color: #009cde;\">JMHZ \u2013 novinky a stav implementace<\/span><\/h4>\n<div>\n<p>Koncem prosince a za\u010d\u00e1tkem ledna 2026 jsme uskute\u010dnili dv\u011b prvn\u00ed \u0161kolen\u00ed, na kter\u00fdch jste se dozv\u011bd\u011bli z\u00e1kladn\u00ed legislativn\u00ed, term\u00ednov\u00e9 informace. Sou\u010d\u00e1st\u00ed \u0161kolen\u00ed bylo rovn\u011b\u017e podrobn\u00e9 rozebr\u00e1n\u00ed nov\u00fdch \u00fadaj\u016f, kter\u00e9 z\u00a0d\u016fvodu hl\u00e1\u0161en\u00ed JMHZ v\u00a0Nuggetu p\u0159ibyly. N\u00e1sleduj\u00edc\u00ed \u0161kolen\u00ed, kter\u00e1 jsme k\u00a0t\u00e9to problematice vypsali, ji\u017e budou o vlastn\u00edm postupu p\u0159i pr\u00e1ci s\u00a0t\u011bmito \u00fadaji a o samotn\u00e9m procesu odesl\u00e1n\u00ed hl\u00e1\u0161en\u00ed JMHZ.<br \/><br \/>Dovolujeme si je\u0161t\u011b jednou zopakovat informa\u010dn\u00ed kan\u00e1ly ze kter\u00fdch m\u016f\u017eete informace k\u00a0JMHZ \u010derpat. V\u00a0prvn\u00ed \u0159ad\u011b jde o p\u0159\u00edslu\u0161n\u00e9 <strong>texty k\u00a0verzi a o <a href=\"https:\/\/podpora.nuggetsw.cz\/\" target=\"_blank\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/podpora.nuggetsw.cz\/\">web podpory<\/a><\/strong>. Dal\u0161\u00edm zdrojem informac\u00ed budou pravideln\u00e9 <strong>\u010dl\u00e1nky v\u00a0Nuggetovin\u00e1ch<\/strong>, p\u0159\u00edpadn\u011b m\u016f\u017eete ke konkr\u00e9tn\u00edm dotaz\u016fm vyu\u017e\u00edt na\u0161i <strong>hotline<\/strong>. St\u011b\u017eejn\u00edm zdrojem informac\u00ed jsou na\u0161e <strong>\u0161kolen\u00ed.<\/strong><br \/>\u00a0<br \/><strong>Nov\u00e9 \u00fadaje v\u00a0souvislosti se zaveden\u00edm JMHZ<\/strong><br \/>Pro hladk\u00fd pr\u016fb\u011bh implementace v\u0161ech po\u017eadavk\u016f, kter\u00e9 syst\u00e9m JMHZ bude vy\u017eadovat jsme p\u0159ipravili tabulku \u00fadaj\u016f, kter\u00e9 jsou v\u00a0Nuggetu nov\u00e9 nebo kter\u00e9 jste pravd\u011bpodobn\u011b ne zcela vyu\u017e\u00edvali, ale pro hl\u00e1\u0161en\u00ed JMHZ budou d\u016fle\u017eit\u00e9.<br \/><br \/>Ne zcela v\u0161echny \u00fadaje budete vypl\u0148ovat u v\u0161ech zam\u011bstnanc\u016f, n\u011bkter\u00e9 se t\u00fdkaj\u00ed pouze ur\u010dit\u00fdch skupin zam\u011bstnanc\u016f (cizinc\u016f, d\u016fchodc\u016f\u2026). Podrobn\u011bj\u0161\u00ed informace z\u00edsk\u00e1te na na\u0161ich dal\u0161\u00edch \u0161kolen\u00edch a ve\u0161ker\u00e9 nov\u00e9 \u00fadaje jsou pops\u00e1ny na webu podpory.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12764 size-full\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/nove-udaje.png\" alt=\"\" width=\"474\" height=\"570\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/nove-udaje.png 474w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/nove-udaje-249x300.png 249w\" sizes=\"auto, (max-width: 474px) 100vw, 474px\" \/><\/p>\n<p><strong>Pr\u00e1ce s\u00a0nov\u00fdmi \u00fadaji k\u00a0JMHZ \u2013 opr\u00e1vn\u011bn\u00ed<\/strong><br \/>U\u017eivatel\u00e9 programu NUGGET SW, kte\u0159\u00ed nemaj\u00ed pln\u00e1 opr\u00e1vn\u011bn\u00ed\u00a0p\u0159\u00edstupu ke v\u0161em \u00fadaj\u016fm nebudou m\u00edt p\u0159\u00edstup k\u00a0nov\u011b vytvo\u0159en\u00fdm \u00fadaj\u016fm, kter\u00e9 vy\u017eaduje evidence JMHZ. T\u011bmto u\u017eivatel\u016fm se nov\u00e9 \u00fadaje automaticky nezobraz\u00ed a opr\u00e1vn\u011bn\u00e1 osoba mus\u00ed ur\u010dit, zda jim tyto \u00fadaje zp\u0159\u00edstupn\u00ed a jak\u00fdm zp\u016fsobem, budou-li je m\u00edt pouze v\u00a0n\u00e1hledu nebo je budou m\u00edt mo\u017enost i editovat.<br \/>V\u00a0p\u0159\u00edpad\u011b pot\u0159eby poradit s\u00a0nastaven\u00edm p\u0159\u00edstupu k\u00a0t\u011bmto \u00fadaj\u016fm se m\u016f\u017eete obr\u00e1tit na na\u0161i hotline, pop\u0159. pou\u017e\u00edt text, kter\u00fd je na webu podpory k\u00a0autorizac\u00edm uveden.<\/p>\n<hr \/><\/div>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Port\u00e1l \u2013 JMHZ \u2013 vy\u017eivovan\u00e9 osoby a cizinci<\/span><\/h4>\n<div>\n<p>Velk\u00fdm uleh\u010den\u00edm pr\u00e1ce pro mzdov\u00e9 \u00fa\u010detn\u00ed a personalistky by mohlo b\u00fdt vyu\u017eit\u00ed na\u0161eho HR Port\u00e1lu. Novou funkcionalitou je mo\u017enost <strong>zad\u00e1vat informace o rodinn\u00fdch p\u0159\u00edslu\u0161n\u00edc\u00edch a cizinc\u00edch.\u00a0<\/strong><br \/><br \/>Vyu\u017eit\u00edm Port\u00e1lu u\u0161et\u0159\u00edte \u010das t\u00edm, \u017ee \u010d\u00e1ste\u010dn\u011b p\u0159enesete odpov\u011bdnost na vlastn\u00ed zam\u011bstnance. Zad\u00e1v\u00e1n\u00ed informac\u00ed je velmi podobn\u00e9 jako ve vlastn\u00edm Nuggetu, ovl\u00e1d\u00e1n\u00ed Port\u00e1lu je velmi jednoduch\u00e9 a n\u00e1vodn\u00e9.<br \/><br \/>V\u00a0p\u0159\u00edpad\u011b z\u00e1jmu o Port\u00e1l, informace o n\u011bm, cenov\u00e9 podm\u00ednky a dal\u0161\u00ed informace z\u00edsk\u00e1te na na\u0161em obchodn\u00edm odd\u011blen\u00ed.<br \/><br \/>Kontaktujte pros\u00edm pana <a href=\"mailto:pavel.starek@rsm.cz?subject=Port\u00e1l\" target=\"_blank\" rel=\"noopener\" data-cke-saved-href=\"mailto:pavel.starek@rsm.cz?subject=Port\u00e1l\">Pavla St\u00e1rka<\/a> nebo obchodn\u00edho \u0159editele <a href=\"mailto:jiri.sramek@rsm.cz?subject=Port\u00e1l\" target=\"_blank\" rel=\"noopener\" data-cke-saved-href=\"mailto:jiri.sramek@rsm.cz?subject=Port\u00e1l\">Ji\u0159\u00edho \u0160r\u00e1mka<\/a>.<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12765 \" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Portal_JMHZ.png\" alt=\"\" width=\"514\" height=\"301\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Portal_JMHZ.png 974w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Portal_JMHZ-300x176.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2026\/01\/Portal_JMHZ-768x449.png 768w\" sizes=\"auto, (max-width: 514px) 100vw, 514px\" \/><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.nuggetsw.cz\/hr-portal-zadavani-rodinnych-prislusniku-a-udaju-cizincu\/\">Uk\u00e1zka Port\u00e1lu je v odkazu s\u00a0koment\u00e1\u0159em<\/a><\/p>\n<hr \/>\n<h4 class=\"null\"><span style=\"color: #009cde;\">Nov\u00e1 mo\u017enos\u0165 v roku 2026: darovanie 2 % z dane rodi\u010dom<\/span><\/h4>\n<div>\n<p><strong>Rok 2026 prin\u00e1\u0161a novinku v oblasti pouk\u00e1zania dane. Da\u0148ovn\u00edci \u2013 fyzick\u00e9 osoby bud\u00fa m\u00f4c\u0165 po prv\u00fdkr\u00e1t pouk\u00e1za\u0165 2 % zo zaplatenej dane aj svojim rodi\u010dom. Rovnak\u00e9 dve percent\u00e1 bude mo\u017en\u00e9 na\u010falej venova\u0165 aj neziskov\u00fdm organiz\u00e1ci\u00e1m.<\/strong><br \/><br \/>Novinka vypl\u00fdva z \u00a7 50aa z\u00e1kona o dani z pr\u00edjmov a t\u00fdka sa pouk\u00e1zania podielu zaplatenej dane za rok 2025.<br \/><br \/>Z\u00e1kladnou podmienkou je, \u017ee da\u0148 mus\u00ed by\u0165 riadne zaplaten\u00e1 a da\u0148ovn\u00edk mus\u00ed poda\u0165 da\u0148ov\u00e9 priznanie (alebo po\u017eiada\u0165 zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania dane) v z\u00e1konom stanovenej lehote.<br \/><br \/><strong>Mo\u017enosti pouk\u00e1zania 2<\/strong>\u202f<strong>% zo zaplatenej dane:<\/strong>\u00a0<\/p>\n<ul>\n<li>Da\u0148ovn\u00edk m\u00f4\u017ee darova\u0165 2 % zaplatenej dane jedn\u00e9mu rodi\u010dovi a\u00a02 % zaplatenej dane druh\u00e9mu rodi\u010dovi.<\/li>\n<li>S\u00fa\u010dasne m\u00f4\u017ee pouk\u00e1za\u0165 2\u202f% (resp. 3\u202f%) neziskovej organiz\u00e1cii.\u00a0<\/li>\n<\/ul>\nSpolu tak m\u00f4\u017ee da\u0148ovn\u00edk pouk\u00e1za\u0165 a\u017e 6\u202f% (resp. 7\u202f%) zo svojich dan\u00ed.\u00a0<br \/><br \/><strong>\u00a0Ako pouk\u00e1za\u0165 2 % z dane<\/strong>\n<ul>\n<li>V da\u0148ovom priznan\u00ed podanom do 31. marca 2026, resp. v pred\u013a\u017eenej lehote.<\/li>\n<li>Na samostatnom tla\u010dive (<a title=\"Presmerovanie na port\u00e1l Finan\u010dnej spr\u00e1vy \u010das\u0165 Vzory tla\u010d\u00edv\" href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2025\/2025.12.09_vyhlasenie.pdf\" data-cke-saved-href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2025\/2025.12.09_vyhlasenie.pdf\">VYHL\u00c1SENIE o pouk\u00e1zan\u00ed podielu zaplatenej dane z pr\u00edjmov FO<\/a>) do 30. apr\u00edla 2026, ak da\u0148ovn\u00edkovi zamestn\u00e1vate\u013e vykonal ro\u010dn\u00e9 z\u00fa\u010dtovanie. V tomto pr\u00edpade je povinnou pr\u00edlohou potvrdenie o\u00a0zaplaten\u00ed dane od zamestn\u00e1vate\u013ea.<\/li>\n<li>Vyhl\u00e1senie mus\u00ed obsahova\u0165 identifika\u010dn\u00e9 \u00fadaje rodi\u010da\/rodi\u010dov (meno, priezvisko, rodn\u00e9 \u010d\u00edslo).<\/li>\n<\/ul>\n<strong>Podmienky<\/strong>\n<ul>\n<li>Da\u0148ovn\u00edk nesmie ma\u0165 nedoplatok na dani vy\u0161\u0161\u00ed ako 5 eur do 15 dn\u00ed od uplynutia lehoty na podanie da\u0148ov\u00e9ho priznania.<\/li>\n<li>Da\u0148ovn\u00edkovi, ktor\u00e9mu zamestn\u00e1vate\u013e vykonal ro\u010dn\u00e9 z\u00fa\u010dtovanie za rok 2025, bola da\u0148 vypl\u00fdvaj\u00faca z\u00a0ro\u010dn\u00e9ho z\u00fa\u010dtovania vysporiadan\u00e1 v\u00a0spr\u00e1vnej v\u00fd\u0161ke do 30.4.2026.<\/li>\n<li>Rodi\u010d mus\u00ed by\u0165 k 31.12.2025 poberate\u013eom starobn\u00e9ho, invalidn\u00e9ho, v\u00fdsluhov\u00e9ho d\u00f4chodku alebo invalidn\u00e9ho v\u00fdsluhov\u00e9ho d\u00f4chodku po dov\u0155\u0161en\u00ed d\u00f4chodkov\u00e9ho veku. Vzh\u013eadom k\u00a0tomu, \u017ee SP o\u00a0priznan\u00ed d\u00f4chodku rozhoduje sp\u00e4tne, a\u00a0s\u00a0cie\u013eom zachova\u0165 mo\u017enos\u0165 asignova\u0165 da\u0148 aj t\u00fdm rodi\u010dom, ktor\u00fdm bude d\u00f4chodok\u00a0 priznan\u00fd a vyplaten\u00fd sp\u00e4tne, da\u0148ovn\u00edk m\u00f4\u017ee uvies\u0165 aj rodi\u010dov, ktor\u00ed k\u00a031.12.2025 dosiahli d\u00f4chodkov\u00fd vek a\u00a0u\u00a0ktor\u00fdch je predpoklad, \u017ee im bude priznan\u00fd d\u00f4chodok sp\u00e4tne k\u00a031.12.2025.<\/li>\n<li>Ak bol da\u0148ovn\u00edk v danom roku zveren\u00fd do n\u00e1hradnej starostlivosti, mus\u00ed k vyhl\u00e1seniu prilo\u017ei\u0165 rozhodnutie pr\u00edslu\u0161n\u00e9ho org\u00e1nu, ktor\u00e9 to potvrdzuje. Pri podan\u00ed vyhl\u00e1senia v\u00a0nasleduj\u00facich rokoch u\u017e tento doklad nepriklad\u00e1.<\/li>\n<\/ul>\n<strong>Vypl\u00e1canie\u00a0<\/strong><br \/><br \/>Da\u0148ov\u00fd \u00farad prevedie podiel zaplatenej dane ur\u010den\u00fd rodi\u010dom prostredn\u00edctvom Soci\u00e1lnej pois\u0165ovne. Rodi\u010d m\u00e1 pr\u00e1vo na vyplatenie tohto podielu dane, ktor\u00e9 zanik\u00e1 jeho \u00famrt\u00edm. T\u00e1to mo\u017enos\u0165 vypl\u00fdva priamo zo \u00a7\u202f50aa z\u00e1kona \u010d.\u202f595\/2003 Z.\u202fz. o dani z pr\u00edjmov.<br \/><br \/>Zdroj: Finan\u010dn\u00e1 spr\u00e1va Slovenskej republiky<\/div>\n<hr \/>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00edt\u00e1me V\u00e1s v nov\u00e9m roce a z\u00e1rove\u0148 u prvn\u00edho vyd\u00e1n\u00ed Nuggetovin v roce 2026. I nad\u00e1le V\u00e1m budeme p\u0159in\u00e1\u0161et aktu\u00e1ln\u00ed informace z oblasti mzdov\u00e9 legislativy a sv\u011bta mzdov\u00e9ho \u00fa\u010detnictv\u00ed. Na\u0161\u00edm c\u00edlem je, aby pro V\u00e1s byly Nuggetoviny spolehliv\u00fdm zdrojem u\u017eite\u010dn\u00fdch a srozumiteln\u00fdch informac\u00ed, kter\u00e9 V\u00e1m pomohou l\u00e9pe se orientovat v legislativn\u00edch zm\u011bn\u00e1ch a usnadn\u00ed ka\u017edodenn\u00ed pr\u00e1ci ve mzdov\u00e9 \u00fa\u010dt\u00e1rn\u011b.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443],"tags":[],"class_list":["post-12759","post","type-post","status-publish","format-standard","hentry","category-nuggetoviny"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/12759","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/comments?post=12759"}],"version-history":[{"count":2,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/12759\/revisions"}],"predecessor-version":[{"id":12766,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/12759\/revisions\/12766"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=12759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=12759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=12759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}