P\u0159ejeme v\u00e1m klidn\u00e9 a \u00fasp\u011b\u0161n\u00e9 dny.<\/p>\n
T\u00fdm Nugget SW<\/p>\n
\n
JMHZ \u2013 zdroje, postup a \u0159e\u0161en\u00ed probl\u00e9m\u016f<\/span><\/h4>\n\nOd 1. 4. 2026 n\u00e1s v\u0161echny spole\u010dn\u011b \u010dek\u00e1 ostr\u00fd start JMHZ. R\u00e1di bychom V\u00e1m shrnuli v\u0161echny dostupn\u00e9 informa\u010dn\u00ed zdroje, kter\u00e9 k \u0159e\u0161en\u00ed p\u0159\u00edpadn\u00fdch probl\u00e9m\u016f budete m\u00edt k dispozici.<\/p>\n
Spr\u00e1vn\u00fd postup p\u0159i \u0159e\u0161en\u00ed va\u0161ich ot\u00e1zek k JMHZ\u00a0<\/strong><\/p>\nNa\u0161e spole\u010dnost nen\u00ed metodikem v\u00a0oblasti legislativn\u00edch zm\u011bn.\u00a0V\u00a0p\u0159\u00edpad\u011b, \u017ee m\u00e1te dotazy, kter\u00e9 se t\u00fdkaj\u00ed v\u00fdkladu z\u00e1kona, jeho implementace \u010di Va\u0161ich specifik ve vztahu k\u00a0JMHZ atd. a kter\u00e9 se tedy net\u00fdkaj\u00ed ovl\u00e1d\u00e1n\u00ed Nuggetu, obra\u0165te se pros\u00edm na instituce, kter\u00e9 v\u00a0tomto ohledu jsou ti, kte\u0159\u00ed za vydan\u00e9 informace ru\u010d\u00ed. M\u00e1me t\u00edm na mysli zejm\u00e9na \u010cSSZ, FS, MPSV a dal\u0161\u00ed.<\/p>\n
Upozor\u0148ujeme, \u017ee tyto dotazy nem\u016f\u017eeme odpov\u00eddat na na\u0161\u00ed hotline, zde se budeme v\u011bnovat pouze JMHZ ve vztahu k programu Nugget SW. \u00a0<\/strong><\/p>\nP\u0159ikl\u00e1d\u00e1me zn\u00e1m\u00e9 linky na nejpou\u017e\u00edvan\u011bj\u0161\u00ed weby:<\/strong><\/p>\n\n- https:\/\/developers.mpsv.cz\/api-list\/jednotne-mesicni-hlaseni-zamestnavatelu\/documentation\/8860c339-9ab5-406a-ad9f-6ad8c1a7ee52<\/strong><\/a><\/li>\n
- https:\/\/www.cssz.cz\/jednotne-mesicni-hlaseni-zamestnavatele-jmhz-<\/strong><\/a><\/li>\n
- https:\/\/eportal.cssz.cz\/web\/portal\/-\/sluzby\/seznam-zamestnancu<\/strong><\/a><\/li>\n<\/ul>\n
Zdroje informac\u00ed a podpora<\/strong><\/p>\nV p\u0159\u00edpad\u011b jak\u00e9koli nejasnosti doporu\u010dujeme tento postup:<\/p>\n
\n- Extern\u00ed zdroje:<\/strong>\u00a0Pokuste se dohledat odpov\u011b\u010f na v\u00fd\u0161e uveden\u00fdch webech st\u00e1tn\u00ed spr\u00e1vy, pop\u0159. v jin\u00fdch odborn\u00fdch zdroj\u00edch, kter\u00e9 b\u011b\u017en\u011b vyu\u017e\u00edv\u00e1te.<\/li>\n
- Intern\u00ed zdroje Nugget SW<\/strong>:\u00a0Pe\u010dliv\u011b prostudujte na\u0161e informa\u010dn\u00ed kan\u00e1ly:<\/li>\n<\/ol>\n
\n- Texty k\u00a0verzi \u00a0<\/li>\n<\/ul>\n
![](\"https:\/\/mcusercontent.com\/149a9834c00b8c2721ee16fdc\/images\/2440904b-ee46-678f-4518-ff078de34c69.png\")
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\n- Web podpory\u00a0<\/li>\n<\/ul>\n
\u00a0![](\"https:\/\/mcusercontent.com\/149a9834c00b8c2721ee16fdc\/images\/9aebbd05-e8c3-5112-0f71-3c727c28b107.png\")
<\/p>\n
Pod\u00e1n\u00ed dotazu na technickou podporu\u00a0\u00a0<\/strong><\/p>\nPokud Va\u0161e nejasnost po prostudov\u00e1n\u00ed v\u00fd\u0161e uveden\u00fdch zdroj\u016f p\u0159etrv\u00e1v\u00e1 a t\u00fdk\u00e1 se p\u0159\u00edmo pr\u00e1ce v syst\u00e9mu<\/strong>, \u017e\u00e1d\u00e1me s\u00a0ohledem na o\u010dek\u00e1van\u00fd kapacitn\u00ed n\u00e1por na na\u0161\u00ed konzulta\u010dn\u00ed lince o dodr\u017een\u00ed n\u00e1sleduj\u00edc\u00edch pravidel:<\/p>\n\n- Pouze p\u00edsemn\u011b:<\/u>\u00a0Dotazy zas\u00edlejte v\u00fdhradn\u011b v p\u00edsemn\u00e9 form\u011b.<\/li>\n
- Odd\u011blen\u011b do ticketu<\/u>:\u00a0Ka\u017ed\u00fd konkr\u00e9tn\u00ed probl\u00e9m \u010di dotaz zakl\u00e1dejte jako\u00a0samostatn\u00fd ticket. Nekombinujte v\u00edce r\u016fznorod\u00fdch t\u00e9mat do jednoho po\u017eadavku, urychl\u00edte t\u00edm proces odbaven\u00ed. \u00a0<\/li>\n<\/ul>\n
Dal\u0161\u00ed \u0161kolen\u00ed\u00a0<\/strong><\/p>\nT\u011b\u0161\u00ed n\u00e1s z\u00e1jem o prob\u011bhl\u00e9 dv\u011b navazuj\u00edc\u00ed \u0161kolen\u00ed, kter\u00fdch se z\u00fa\u010dastnila cel\u00e1 \u0159ada z\u00a0V\u00e1s. Jak jsme V\u00e1s na \u0161kolen\u00ed uskute\u010dn\u011bn\u00e9m dne 16. 3. 2026 informovali, pro jeho \u00fa\u010dastn\u00edky bude p\u0159ipraveno je\u0161t\u011b dodate\u010dn\u00e9 (do)\u0161kolen\u00ed, na kter\u00e9m p\u0159edstav\u00edme zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st problematiky \u2013 do sv\u00fdch kalend\u00e1\u0159\u016f si pros\u00edm zapi\u0161te term\u00edn 28. 4. 2026.<\/strong> Dal\u0161\u00ed informace V\u00e1m budou v\u010das zasl\u00e1ny.<\/p>\nZ\u00e1znamy ze \u0161kolen\u00ed<\/strong><\/p>\nV\u00a0p\u0159\u00edpad\u011b, \u017ee jste se z\u00a0n\u011bjak\u00e9ho d\u016fvodu nemohli z\u00fa\u010dastnit p\u0159edchoz\u00edch \u0161kolen\u00ed k\u00a0problematice JMHZ, m\u016f\u017eete si z\u00e1znamy v\u010detn\u011b p\u0159\u00edslu\u0161n\u00fdch materi\u00e1l\u016f po\u0159\u00eddit na str\u00e1nk\u00e1ch Akademie mezd:<\/p>\n
\u00davod do JMHZ: P\u0159ipravte NUGGET SW na nov\u00e9 po\u017eadavky<\/a><\/p>\nJednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele krok za krokem v\u010detn\u011b zpracov\u00e1n\u00ed v programu NUGGET SW<\/p>\n<\/div>\n
\nSpeci\u00e1ln\u00ed datov\u00e1 schr\u00e1nka pro m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f<\/span><\/h4>\n\n\u010cSSZ zav\u00e1d\u00ed speci\u00e1ln\u00ed datovou schr\u00e1nku pro m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f<\/strong><\/p>\nPozor: Nov\u00e1 pravidla pro m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed (JMHZ)<\/strong>
V\u00a0souvislosti se z\u00e1konem o\u00a0jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele z\u0159\u00eddila \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed samostatnou datovou schr\u00e1nku pr\u00e1v\u011b pro tato pod\u00e1n\u00ed. To znamen\u00e1, \u017ee v\u0161echny elektronick\u00e9 formul\u00e1\u0159e t\u00fdkaj\u00edc\u00ed se hl\u00e1\u0161en\u00ed mus\u00ed b\u00fdt zas\u00edl\u00e1ny do t\u00e9to konkr\u00e9tn\u00ed schr\u00e1nky.<\/p>\nCo se m\u011bn\u00ed:<\/strong><\/p>\n\n- Speci\u00e1ln\u00ed adresa:<\/strong>\u00a0Pod\u00e1n\u00ed mus\u00ed sm\u011b\u0159ovat pouze do nov\u011b z\u0159\u00edzen\u00e9 datov\u00e9 schr\u00e1nky.<\/li>\n
- ID datov\u00e9 schr\u00e1nky:<\/strong>\u00a0iie254d<\/li>\n<\/ul>\n
Identifik\u00e1tor datov\u00e9 schr\u00e1nky je:\u00a0iie254d<\/strong>
Pou\u017eit\u00ed jin\u00e9 schr\u00e1nky pro jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele\u00a0(JMHZ) nen\u00ed mo\u017en\u00e9 a pod\u00e1n\u00ed by v\u00a0takov\u00e9m p\u0159\u00edpad\u011b nebylo pova\u017eov\u00e1no za \u0159\u00e1dn\u011b u\u010din\u011bn\u00e9.<\/p>\nCo d\u011blat, aby v\u0161e prob\u011bhlo hladce<\/strong>
Zam\u011bstnavatel\u00e9 by m\u011bli zkontrolovat, zda maj\u00ed p\u0159\u00edstup k\u00a0datov\u00e9 schr\u00e1nce a jsou schopni odes\u00edlat dokumenty elektronicky. Je d\u016fle\u017eit\u00e9 odeslat hl\u00e1\u0161en\u00ed pr\u00e1v\u011b do schr\u00e1nky iie254d,\u00a0aby bylo pod\u00e1n\u00ed \u010cSSZ \u0159\u00e1dn\u011b evidov\u00e1no.<\/p>\nD\u016fle\u017eit\u00e9 upozorn\u011bn\u00ed<\/strong>
Pokud hl\u00e1\u0161en\u00ed za\u0161lete do jin\u00e9 datov\u00e9 schr\u00e1nky \u010cSSZ nebo jin\u00fdm zp\u016fsobem, nebude pova\u017eov\u00e1no za \u0159\u00e1dn\u011b doru\u010den\u00e9.<\/p>\n<\/div>\n
\nDa\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b (\u00a7 35c ZDP)<\/span><\/h4>\n\nZ\u00e1kladn\u00ed n\u00e1rok a podm\u00ednky<\/strong><\/p>\n\n- Dom\u00e1cnost:\u00a0Rozhoduj\u00edc\u00ed je\u00a0faktick\u00e9 spolu\u017eit\u00ed\u00a0a spole\u010dn\u00e9 hrazen\u00ed n\u00e1klad\u016f, nikoliv trval\u00e9 bydli\u0161t\u011b. Do\u010dasn\u00fd pobyt d\u00edt\u011bte mimo spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnost nem\u00e1 vliv na uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed. Jedn\u00e1-li se o d\u00edt\u011b, kter\u00e9mu je p\u0159izn\u00e1n n\u00e1rok na pr\u016fkaz ZTP\/P, zvy\u0161uje se na n\u011b \u010d\u00e1stka da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na dvojn\u00e1sobek; maxim\u00e1ln\u00ed v\u00fd\u0161e da\u0148ov\u00e9ho bonusu podle\u00a0odstavce 3<\/a>\u00a0z\u016fst\u00e1v\u00e1 zachov\u00e1na.<\/li>\n
- V\u011bk:\u00a0D\u00edt\u011b je vy\u017eivovan\u00e9 do 18 let, nebo a\u017e do\u00a026 let, pokud studuje (nebo nem\u016f\u017ee studovat\/pracovat kv\u016fli nemoci\/\u00farazu).<\/li>\n
- Vztah:\u00a0Mus\u00ed j\u00edt o vlastn\u00ed d\u00edt\u011b, osvojence, d\u00edt\u011b v p\u00e9\u010di, nebo d\u00edt\u011b man\u017eela\/partnera. Na vnuka lze slevu uplatnit jen, pokud jeho rodi\u010de nemaj\u00ed p\u0159\u00edjmy.<\/li>\n<\/ul>\n
\u010c\u00e1stky a po\u0159ad\u00ed (2025\/2026)\u00a0<\/strong><\/p>\nPo\u0159ad\u00ed d\u011bt\u00ed si ur\u010duj\u00ed rodi\u010de dohodou (nemus\u00ed j\u00edt podle v\u011bku).<\/p>\n
\n- 1. d\u00edt\u011b:\u00a01 267 K\u010d m\u011bs\u00ed\u010dn\u011b (15 204 K\u010d ro\u010dn\u011b).<\/li>\n
- 2. d\u00edt\u011b:\u00a01 860 K\u010d m\u011bs\u00ed\u010dn\u011b (22 320 K\u010d ro\u010dn\u011b).<\/li>\n
- 3. a dal\u0161\u00ed:\u00a02 320 K\u010d m\u011bs\u00ed\u010dn\u011b (27 840 K\u010d ro\u010dn\u011b).<\/li>\n
- U pr\u016fkazu\u00a0ZTP\/P\u00a0se \u010d\u00e1stka v\u017edy\u00a0zdvojn\u00e1sobuje.<\/li>\n
- Pokud je sleva vy\u0161\u0161\u00ed ne\u017e da\u0148, vypl\u00e1c\u00ed se\u00a0da\u0148ov\u00fd bonus\u00a0(podm\u00ednkou je ro\u010dn\u00ed p\u0159\u00edjem aspo\u0148 6n\u00e1sobek minim\u00e1ln\u00ed mzdy).<\/li>\n<\/ul>\n
Novinky v hl\u00e1\u0161en\u00ed (JMHZ) a syst\u00e9m Nugget SW<\/strong><\/p>\nOd roku 2026 doch\u00e1z\u00ed k p\u0159\u00edsn\u011bj\u0161\u00ed kontrole prost\u0159ednictv\u00edm JMHZ:<\/p>\n
\n- K\u0159\u00ed\u017eov\u00e1 kontrola:\u00a0Do hl\u00e1\u0161en\u00ed se nov\u011b povinn\u011b uv\u00e1d\u00ed\u00a0rodn\u00e9 \u010d\u00edslo druh\u00e9ho poplatn\u00edka\u00a0(partnera). St\u00e1t tak okam\u017eit\u011b uvid\u00ed, zda slevu na stejn\u00e9 d\u00edt\u011b neuplat\u0148uj\u00ed oba rodi\u010de z\u00e1rove\u0148.<\/li>\n
- P\u0159\u00edznak \u201eN\u201c (Neuplat\u0148uje):\u00a0Pokud zam\u011bstnanec uplat\u0148uje slevu nap\u0159. a\u017e na druh\u00e9 d\u00edt\u011b (proto\u017ee na prvn\u00ed uplat\u0148uje man\u017eelka u sebe), mus\u00edte v Nuggetu uv\u00e9st i to prvn\u00ed d\u00edt\u011b s p\u0159\u00edznakem \u201eN\u201c. Jinak syst\u00e9m hl\u00e1\u0161en\u00ed odm\u00edtne kv\u016fli chybn\u00e9 posloupnosti.<\/li>\n
- Cizinci:\u00a0U d\u011bt\u00ed bez rodn\u00e9ho \u010d\u00edsla je nutn\u00e9 uv\u00e1d\u011bt datum narozen\u00ed a pohlav\u00ed p\u0159esn\u011b podle doklad\u016f (form\u00e1t RRMMDD), jinak neprojdou validac\u00ed proti registru obyvatel.<\/li>\n<\/ul>\n
Co mus\u00edte m\u00edt v evidenci (prok\u00e1z\u00e1n\u00ed n\u00e1roku)<\/strong><\/p>\n\n- Rodn\u00fd list nebo potvrzen\u00ed o p\u00e9\u010di.<\/li>\n
- U student\u016f nad 18 let aktu\u00e1ln\u00ed\u00a0potvrzen\u00ed o studiu.<\/li>\n
- Potvrzen\u00ed od zam\u011bstnavatele druh\u00e9ho z rodi\u010d\u016f, \u017ee slevu neuplat\u0148uje (nebo \u010destn\u00e9 prohl\u00e1\u0161en\u00ed, pokud je partner nezam\u011bstnan\u00fd\/OSV\u010c).<\/li>\n<\/ul>\n
Checklist pro p\u0159echod na rok 2026<\/strong><\/p>\n\n- Prov\u011b\u0159it spr\u00e1vnost v\u0161ech\u00a0rodn\u00fdch \u010d\u00edsel\u00a0d\u011bt\u00ed.<\/li>\n
- Doplnit k zam\u011bstnanc\u016fm\u00a0rodn\u00e1 \u010d\u00edsla jejich partner\u016f\u00a0(spole\u010dn\u011b vy\u017eivuj\u00edc\u00edch osob).<\/li>\n
- Nastavit spr\u00e1vn\u00e9\u00a0po\u0159ad\u00ed d\u011bt\u00ed\u00a0v\u010detn\u011b t\u011bch, na kter\u00e9 se sleva u dan\u00e9ho zam\u011bstnance neuplat\u0148uje (p\u0159\u00edznak N).<\/li>\n
- Ohl\u00eddat v\u010dasn\u00e9 dod\u00e1n\u00ed potvrzen\u00ed o studiu pro lednov\u00e9 hl\u00e1\u0161en\u00ed.<\/li>\n<\/ol>\n
Cel\u00fd \u010dl\u00e1nek zde<\/span><\/a><\/p>\n<\/div>\n
\nPovinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/span><\/h4>\nLegislativn\u00ed r\u00e1mec a definice n\u00e1roku<\/strong><\/p>\nS \u00fa\u010dinnost\u00ed od 1. ledna 2026 ukl\u00e1d\u00e1 z\u00e1kon \u010d. 324\/2025 Sb. zam\u011bstnavatel\u016fm novou povinnost. Ta spo\u010d\u00edv\u00e1 v poskytov\u00e1n\u00ed p\u0159\u00edsp\u011bvku na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed t\u011bm zam\u011bstnanc\u016fm, kte\u0159\u00ed vykon\u00e1vaj\u00ed pr\u00e1ci za\u0159azenou do III. kategorie rizik. Povinnost se vztahuje na specifick\u00e9 faktory: vibrace, tepelnou z\u00e1t\u011b\u017e, chladovou z\u00e1t\u011b\u017e a celkovou fyzickou z\u00e1t\u011b\u017e (p\u0159i dynamick\u00e9 pr\u00e1ci velk\u00fdch svalov\u00fdch skupin). Kl\u00ed\u010dov\u00fdm podkladem pro toto ur\u010den\u00ed je v\u017edy individu\u00e1ln\u00ed rozhodnut\u00ed org\u00e1nu ochrany ve\u0159ejn\u00e9ho zdrav\u00ed.<\/p>\n
V\u00fd\u0161e z\u00e1konn\u00e9ho p\u0159\u00edsp\u011bvku je stanovena na 4 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu zam\u011bstnance. Tuto \u010d\u00e1stku m\u016f\u017ee zam\u011bstnavatel dobrovoln\u011b nav\u00fd\u0161it o nepovinn\u00fd p\u0159\u00edsp\u011bvek, a to bu\u010f formou fixn\u00ed \u010d\u00e1stky, nebo dodate\u010dn\u00fdm procentem.<\/p>\n
Zam\u011bstnavatel je povinen poskytnout zam\u011bstnanci p\u0159\u00edsp\u011bvek<\/strong>\u00a0za 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>\nJak spr\u00e1vn\u011b nastavit povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele p\u0159i pr\u00e1ci v riziku v mzdov\u00e9m programu<\/strong><\/p>\nPro zaji\u0161t\u011bn\u00ed korektn\u00edho v\u00fdpo\u010dtu a n\u00e1sledn\u00e9ho p\u0159evodu z\u00e1konn\u00e9ho p\u0159\u00edsp\u011bvku na penzijn\u00ed fond u zam\u011bstnanc\u016f v rizikov\u00fdch kategori\u00edch je nezbytn\u00e9 splnit t\u0159i kl\u00ed\u010dov\u00e9 podm\u00ednky:<\/p>\n
\n- Nastavit p\u0159\u00edslu\u0161nou sr\u00e1\u017eku poji\u0161t\u011bn\u00ed ve sr\u00e1\u017ek\u00e1ch na \u00fa\u010det.<\/li>\n
- Zaevidovat v\u00a0syst\u00e9mu \u017e\u00e1dost zam\u011bstnance o povinn\u00fd p\u0159\u00edsp\u011bvek.<\/li>\n
- Evidovat odpracovanou dobu v\u00a0riziku.<\/li>\n<\/ul>\n
Nastaven\u00ed sr\u00e1\u017eky \u2013 poji\u0161t\u011bn\u00ed: aktivace povinn\u00e9ho p\u0159\u00edsp\u011bvku zam\u011bstnavatele<\/strong><\/p>\nV kmenov\u00e9 v\u011bt\u011b zam\u011bstnance:<\/p>\n
\n- Otev\u0159ete Sr\u00e1\u017eky na \u00fa\u010det \u2013 poji\u0161t\u011bn\u00ed.<\/li>\n
- Za\u0161krtn\u011bte volbu Povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele.<\/li>\n
- Nezad\u00e1vejte \u010d\u00e1stku ke sra\u017een\u00ed \u2013 v\u00fd\u0161e 4 % se ji\u017e nevypl\u0148uje ru\u010dn\u011b, po\u010d\u00edt\u00e1 se automaticky.<\/li>\n<\/ol>\n
Zad\u00e1n\u00ed data \u017e\u00e1dosti zam\u011bstnance o povinn\u00fd p\u0159\u00edsp\u011bvek<\/strong>\u00a0\u00a0<\/p>\nV kmenov\u00e9 v\u011bt\u011b zam\u011bstnance:<\/p>\n
\n- V z\u00e1lo\u017ece Personalistika \u2013 \u00dadaje zdravotn\u00ed a pro d\u016fchod<\/strong>\u00a0vypl\u0148te datum \u017e\u00e1dosti<\/strong>\u00a0zam\u011bstnance o povinn\u00fd p\u0159\u00edsp\u011bvek do \u00fadaje L4056<\/strong>.<\/li>\n<\/ul>\n
nebo<\/p>\n
\n- V z\u00e1lo\u017ece Mzdov\u00e9 \u00fadaje \u2013 Ostatn\u00ed<\/strong>\u00a0vypl\u0148te datum \u017e\u00e1dosti<\/strong>\u00a0zam\u011bstnance o povinn\u00fd p\u0159\u00edsp\u011bvek do \u00fadaje L4056.<\/strong><\/li>\n<\/ul>\n
Podm\u00ednka pro vznik n\u00e1roku<\/strong>\u00a0\u00a0
Aby vznikl n\u00e1rok na povinn\u00fd p\u0159\u00edsp\u011bvek, mus\u00ed zam\u011bstnanec odpracovat alespo\u0148:<\/p>\n\n- 3 sm\u011bny v m\u011bs\u00edci = 24 hodin<\/strong>\u00a0(1 sm\u011bna = 8 h)<\/li>\n<\/ul>\n
Sm\u011bny krat\u0161\u00ed ne\u017e 4 hodiny se do \u00fahrnu nezapo\u010d\u00edt\u00e1vaj\u00ed<\/strong>.<\/p>\nOdpracovan\u00e1 doba v r\u00e1mci sm\u011bny, kter\u00e1 v souhrnu nedos\u00e1hne alespo\u0148 poloviny stanoven\u00e9 d\u00e9lky sm\u011bny, se pro \u00fa\u010dely evidence a hodnocen\u00ed rizikov\u00e9 pr\u00e1ce nepova\u017euje za v\u00fdkon pr\u00e1ce v riziku a nezahrnuje se do evidence hodin rizikov\u00e9 pr\u00e1ce.<\/p>\n
Ka\u017ed\u00e1 sm\u011bna se do \u00fahrnu pr\u00e1ce po\u010d\u00edt\u00e1 v\u00a0d\u00e9lce zaokrouhlen\u00e9 na cel\u00e9 hodiny nahoru.<\/strong><\/p>\nVykazov\u00e1n\u00ed pr\u00e1ce v riziku
<\/strong>Pr\u00e1ce v riziku mus\u00ed b\u00fdt spr\u00e1vn\u011b vyk\u00e1zan\u00e1. Lze pou\u017e\u00edt t\u0159i r\u016fzn\u00e9 zp\u016fsoby<\/strong>, kter\u00e9 je mo\u017en\u00e9 kombinovat pro r\u016fzn\u00e9 skupiny zam\u011bstnanc\u016f:<\/p>\n\n- Vykazov\u00e1n\u00ed pomoc\u00ed mzdov\u00e9 slo\u017eky 970 \u2013 <\/strong>tj. duplicitn\u011b ke slo\u017ek\u00e1m odpracovan\u00e9 doby slo\u017ekou ur\u010denou v\u00fdhradn\u011b k\u00a0evidenci rozsahu pr\u00e1ce v riziku.<\/li>\n
- Vykazov\u00e1n\u00ed procentu\u00e1ln\u00edm pod\u00edlem rizikov\u00e9 pr\u00e1ce na celkov\u00e9 odpracovan\u00e9 dob\u011b \u2013 <\/strong>syst\u00e9m s\u00e1m vypo\u010d\u00edt\u00e1 rozsah pr\u00e1ce v\u00a0riziku jako zadan\u00fd procentu\u00e1ln\u00ed pod\u00edl na standardn\u00edch slo\u017ek\u00e1ch odpracovan\u00e9 doby.<\/li>\n
- Vykazov\u00e1n\u00ed pomov\u00ed zvl\u00e1\u0161tn\u00ed hodinov\u00e9 mzdov\u00e9 slo\u017eky s\u00a0algoritmem RI3 \u2013 <\/strong>vy\u010dlen\u011bnou slo\u017ekou odpracovan\u00e9 doby.<\/li>\n<\/ul>\n
V\u00a0\u010dl\u00e1nku naleznete podrobn\u00fd popis jednotliv\u00fdch zp\u016fsob\u016f evidence v\u010detn\u011b jejich vhodnosti pro r\u016fzn\u00e9 konkr\u00e9tn\u00ed p\u0159\u00edpady, jejich \u00faskal\u00ed a dokumentaci na p\u0159\u00edkladech.<\/strong><\/p>\nV\u00edce k t\u00e9matu zde<\/a><\/p>\n
\n\nP\u0159e\u010derpan\u00e1 dovolen\u00e1<\/span><\/h4>\n\nP\u0159e\u010derpan\u00e1 dovolen\u00e1 a jej\u00ed \u0159e\u0161en\u00ed v pracovn\u011bpr\u00e1vn\u00ed praxi
<\/strong>Shrnujeme problematiku vzniku a \u0159e\u0161en\u00ed situac\u00ed, kdy zam\u011bstnanec vy\u010derp\u00e1 v\u00edce dn\u016f dovolen\u00e9, ne\u017e na kolik mu v dan\u00e9m roce vznikl n\u00e1rok.<\/p>\nMechanismus vzniku p\u0159e\u010derpan\u00e9 dovolen\u00e9
<\/strong>Z\u00e1kon\u00edk pr\u00e1ce (\u010d. 262\/2006 Sb.) term\u00edn \u201ep\u0159e\u010derpan\u00e1 dovolen\u00e1\u201c v\u00fdslovn\u011b nedefinuje, ale jej\u00ed existenci p\u0159edpokl\u00e1d\u00e1. Zam\u011bstnavatel m\u00e1 povinnost zajistit vy\u010derp\u00e1n\u00ed dovolen\u00e9 v kalend\u00e1\u0159n\u00edm roce, kdy na ni vznik\u00e1 n\u00e1rok. Z\u00e1kon proto umo\u017e\u0148uje na\u0159\u00eddit dovolenou i v p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec je\u0161t\u011b neodpracoval pot\u0159ebnou dobu, pokud lze d\u016fvodn\u011b p\u0159edpokl\u00e1dat, \u017ee podm\u00ednky n\u00e1roku (odpracov\u00e1n\u00ed 60, resp. 21 dn\u016f) spln\u00ed do konce roku nebo do konce pracovn\u00edho pom\u011bru.<\/p>\nHlavn\u00ed p\u0159\u00ed\u010diny p\u0159e\u010derp\u00e1n\u00ed
<\/strong>P\u0159e\u010derp\u00e1n\u00ed vznik\u00e1 nej\u010dast\u011bji v d\u016fsledku t\u0159\u00ed situac\u00ed:<\/p>\n\n- P\u0159ed\u010dasn\u00e9 skon\u010den\u00ed pracovn\u00edho pom\u011bru:<\/strong>\u00a0Zam\u011bstnanec vy\u010derpal dovolenou pl\u00e1novanou na cel\u00fd rok, ale pom\u011br ukon\u010dil d\u0159\u00edve (n\u00e1rok se pak kr\u00e1t\u00ed na dvan\u00e1ctiny).<\/li>\n
- Zp\u011btn\u00e9 kr\u00e1cen\u00ed dovolen\u00e9:<\/strong>\u00a0K tomu doch\u00e1z\u00ed p\u0159i zame\u0161k\u00e1n\u00ed v\u00edce ne\u017e 100 sm\u011bn z d\u016fvodu p\u0159ek\u00e1\u017eek v pr\u00e1ci (nap\u0159. nemocensk\u00e1), kter\u00e9 se nepova\u017euj\u00ed za v\u00fdkon pr\u00e1ce, nebo p\u0159i neomluven\u00e9 absenci.<\/li>\n
- V\u00fdkon trestu a vazba:<\/strong>\u00a0Specifick\u00e9 p\u0159\u00edpady kr\u00e1cen\u00ed n\u00e1roku p\u0159i pravomocn\u00e9m odsouzen\u00ed.<\/li>\n<\/ul>\n
Podm\u00ednky n\u00e1roku a zapo\u010d\u00edt\u00e1v\u00e1n\u00ed doby<\/strong><\/p>\nPro v\u00fdpo\u010det p\u0159e\u010derp\u00e1n\u00ed je z\u00e1sadn\u00ed rozli\u0161it, co se pro \u00fa\u010dely dovolen\u00e9 pova\u017euje za v\u00fdkon pr\u00e1ce:<\/p>\n
\n- Zapo\u010d\u00edt\u00e1v\u00e1 se:<\/strong>\u00a0Mate\u0159sk\u00e1 dovolen\u00e1, \u010derp\u00e1n\u00ed dovolen\u00e9, n\u00e1hradn\u00ed volno, pracovn\u00ed \u00faraz a nemoc z povol\u00e1n\u00ed.<\/li>\n
- Nezapo\u010d\u00edt\u00e1v\u00e1 se:<\/strong>\u00a0Rodi\u010dovsk\u00e1 dovolen\u00e1, b\u011b\u017en\u00e1 pracovn\u00ed neschopnost (nemoc), neplacen\u00e9 volno.<\/li>\n
- Specifikum:<\/strong>\u00a0Dovolenou, kter\u00e1 bezprost\u0159edn\u011b navazuje na mate\u0159skou dovolenou, nelze n\u00e1sledn\u011b kr\u00e1tit z d\u016fvodu rodi\u010dovsk\u00e9 dovolen\u00e9.<\/li>\n<\/ul>\n
Postup p\u0159i v\u00fdpo\u010dtu<\/strong><\/p>\nPokud dojde ke skon\u010den\u00ed pracovn\u00edho pom\u011bru v pr\u016fb\u011bhu roku, p\u0159epo\u010d\u00edt\u00e1v\u00e1 se n\u00e1rok n\u00e1sledovn\u011b:<\/p>\n
\n- Odpracov\u00e1no 60+ dn\u016f:<\/strong>\u00a01\/12ro\u010dn\u00ed v\u00fdm\u011bry za ka\u017ed\u00fd cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/li>\n
- Odpracov\u00e1no 21\u201359 dn\u016f:<\/strong>\u00a01\/12ro\u010dn\u00ed v\u00fdm\u011bry za ka\u017ed\u00fdch 21 odpracovan\u00fdch dn\u016f.<\/li>\n
- M\u00e9n\u011b ne\u017e 21 dn\u016f:<\/strong>\u00a0N\u00e1rok na dovolenou zanik\u00e1 \u00fapln\u011b a ve\u0161ker\u00e1 vy\u010derpan\u00e1 dovolen\u00e1 je p\u0159e\u010derpan\u00e1.<\/li>\n<\/ol>\n
Vr\u00e1cen\u00ed n\u00e1hrady mzdy
<\/strong>Zam\u011bstnanec je povinen vr\u00e1tit vyplacenou n\u00e1hradu mzdy za dny p\u0159e\u010derpan\u00e9 dovolen\u00e9. Zam\u011bstnavatel nesm\u00ed pou\u017e\u00edt aktu\u00e1ln\u00ed pr\u016fm\u011brn\u00fd v\u00fdd\u011blek, ale mus\u00ed\u00a0dohledat skute\u010dn\u00e9 \u010d\u00e1stky<\/strong>, kter\u00e9 byly zam\u011bstnanci v dob\u011b \u010derp\u00e1n\u00ed dan\u00e9 dovolen\u00e9 vyplaceny. Za p\u0159e\u010derpan\u00e9 dny se logicky pova\u017euj\u00ed ty dny, v nich\u017e zam\u011bstnanec \u010derpal dovolenou naposledy. Zam\u011bstnavatel je opr\u00e1vn\u011bn tyto \u010d\u00e1stky srazit ze mzdy.<\/p>\n<\/div>\n<\/div>\n
\nSd\u011blen\u00ed Finan\u010dn\u00ed spr\u00e1vy \u010cR k vykazov\u00e1n\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed v r\u00e1mci JMHZ<\/span><\/h4>\n\nStandardn\u00ed sou\u010d\u00e1st\u00ed dat p\u0159ed\u00e1van\u00fdch v\u00a0r\u00e1mci jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ) budou rovn\u011b\u017e \u00fadaje o v\u00fdsledc\u00edch ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh na da\u0148 a\u00a0da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed podle z\u00e1kona o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/strong><\/p>\nP\u0159echodn\u00e9 \u0159e\u0161en\u00ed p\u0159i spu\u0161t\u011bn\u00ed syst\u00e9mu JMHZ v\u00a0roce\u00a02026<\/strong><\/p>\nV souvislosti se spu\u0161t\u011bn\u00edm syst\u00e9mu JMHZ v\u00a0roce\u00a02026 Finan\u010dn\u00ed spr\u00e1va akceptuje p\u0159echodn\u00e9 \u0159e\u0161en\u00ed, podle kter\u00e9ho\u00a0nebude\u00a0<\/strong>po zam\u011bstnavatel\u00edch v po\u010d\u00e1te\u010dn\u00ed f\u00e1zi vy\u017eadov\u00e1no vykazov\u00e1n\u00ed \u00fadaj\u016f o ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed za zam\u011bstnance, jejich\u017e pracovn\u00ed\u00a0pom\u011br skon\u010dil v\u00a0roce\u00a02025<\/strong>\u00a0a kte\u0159\u00ed tedy nejsou v\u00a0syst\u00e9mu evidov\u00e1ni prost\u0159ednictv\u00edm registrace zam\u011bstnance ani identifik\u00e1toru individu\u00e1ln\u00edho pracovn\u011bpr\u00e1vn\u00edho vztahu (IDPPV).<\/p>\nFinan\u010dn\u00ed spr\u00e1va d\u00e1le akceptuje z d\u016fvodu sn\u00ed\u017een\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee zam\u011bstnavatel\u016f v souvislosti se spu\u0161t\u011bn\u00edm syst\u00e9mu JMHZ skute\u010dnost, \u017ee u zam\u011bstnanc\u016f, kte\u0159\u00ed jsou evidov\u00e1ni prost\u0159ednictv\u00edm registrace zam\u011bstnance,\u00a0nebudou v\u00fdsledky ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed za rok 2025 reportov\u00e1ny povinn\u011b<\/strong>, ale na dobrovoln\u00e9 b\u00e1zi zam\u011bstnavatel\u016f s ohledem na p\u0159ipravenost mzdov\u00fdch syst\u00e9m\u016f.<\/p>\nToto p\u0159echodn\u00e9 \u0159e\u0161en\u00ed je v\u0161ak v\u00fdhradn\u011b technick\u00e9ho charakteru a nijak nem\u011bn\u00ed z\u00e1konnou povinnost zam\u011bstnavatele prov\u00e9st ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed za spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek i\u00a0u\u00a0zam\u011bstnanc\u016f, jejich\u017e pracovn\u00ed pom\u011br v\u00a0pr\u016fb\u011bhu p\u0159edchoz\u00edho roku skon\u010dil.<\/p>\n
Hl\u00e1\u0161en\u00ed \u00fadaj\u016f o p\u0159\u00edjmech zam\u011bstnanc\u016f za rok 2025 vyplacen\u00fdch nebo obdr\u017een\u00fdch do 31.\u00a01.\u00a02026 v\u00a0jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed za m\u011bs\u00edc leden 2026<\/strong><\/p>\nFinan\u010dn\u00ed spr\u00e1va sou\u010dasn\u011b oznamuje, \u017ee v souvislosti se spu\u0161t\u011bn\u00edm syst\u00e9mu JMHZ a na z\u00e1klad\u011b informac\u00ed od odborn\u00e9 i laick\u00e9 ve\u0159ejnosti bude akceptovat za rok 2025 absenci \u00fadaj\u016f o p\u0159\u00edjmech poplatn\u00edk\u016f vyplacen\u00fdch nebo obdr\u017een\u00fdch do 31. 1. 2026. V\u00a0JMHZ se jedn\u00e1 o tyto \u00fadaje (atributy):<\/p>\n
\n- Zdaniteln\u00e9 p\u0159\u00edjmy v \u010cR vyplacen\u00e9 nebo obdr\u017een\u00e9 do 31. 1. n\u00e1sleduj\u00edc\u00edho roku \u2013 p\u0159\u00edjmy zdan\u011bn\u00e9 z\u00e1lohou na da\u0148 celkem.<\/li>\n
- Skute\u010dn\u011b sra\u017een\u00e1 z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f vyplacen\u00fdch nebo obdr\u017een\u00fdch do 31. 1. n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n
- Doplatky p\u0159\u00edjm\u016f z\u00fa\u010dtovan\u00fdch v minul\u00fdch zda\u0148ovac\u00edch obdob\u00edch zdaniteln\u00fdch v \u010cR zdan\u011bn\u00e9 z\u00e1lohou na da\u0148, vyplacen\u00e9 nebo obdr\u017een\u00e9 do 31. 1. n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n
- Skute\u010dn\u011b sra\u017een\u00e1 z\u00e1loha na da\u0148 z doplatk\u016f p\u0159\u00edjm\u016f zdaniteln\u00fdch v\u00a0\u010cR.<\/li>\n
- P\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed sr\u00e1\u017ekov\u00e9 dani podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b vyplacen\u00e9 nebo obdr\u017een\u00e9 do 31. 1. n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n
- Skute\u010dn\u011b sra\u017een\u00e1 da\u0148 vyb\u00edran\u00e1 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b.<\/li>\n<\/ul>\n
V\u00a0roce 2027 ji\u017e nebude tolerance ze strany Finan\u010dn\u00ed spr\u00e1vy mo\u017en\u00e1 z d\u016fvodu, \u017ee by znemo\u017enila spr\u00e1vn\u00e9 stanoven\u00ed a samovym\u011b\u0159en\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti.<\/strong><\/p>\n<\/div>\n
\n\nVe\u013ekono\u010dn\u00e9 sviatky 2026 \u2013 ako spr\u00e1vne posudzova\u0165 n\u00e1rok na pr\u00edplatok<\/span><\/h4>\n\nS bl\u00ed\u017eiacimi sa ve\u013ekono\u010dn\u00fdmi sviatkami op\u00e4tovne vyvst\u00e1va ot\u00e1zka ich spr\u00e1vneho posudzovania z poh\u013eadu pracovnopr\u00e1vnych n\u00e1rokov. Zmeny vypl\u00fdvaj\u00face z konsolida\u010dn\u00e9ho z\u00e1kona \u00fa\u010dinn\u00e9ho od 1. 11. 2025 zasiahli nielen z\u00e1kon o \u0161t\u00e1tnych sviatkoch, ale aj Z\u00e1konn\u00edk pr\u00e1ce, \u010do m\u00f4\u017ee v praxi sp\u00f4sobova\u0165 nejasnosti.<\/p>\n
Pre spr\u00e1vne ur\u010denie n\u00e1roku na pr\u00edplatok za pr\u00e1cu vo sviatok je potrebn\u00e9 vych\u00e1dza\u0165 z toho, ktor\u00e9 dni s\u00fa pova\u017eovan\u00e9 za sviatok pod\u013ea aktu\u00e1lne platnej legislat\u00edvy.
Pre rok 2026 plat\u00ed:<\/p>\n
\n- Ve\u013ek\u00fd piatok (3.\u00a0 4.\u00a0 2026)<\/strong>\u00a0\u2013 sviatok, vznik\u00e1 n\u00e1rok na pr\u00edplatok za pr\u00e1cu vo sviatok.<\/li>\n
- Ve\u013ekono\u010dn\u00e1 nede\u013ea (5.\u00a0 4.\u00a0 2026)<\/strong>\u00a0\u2013 nie je sviatok, n\u00e1rok na pr\u00edplatok za sviatok nevznik\u00e1.<\/li>\n
- Ve\u013ekono\u010dn\u00fd pondelok (6.\u00a0 4.\u00a0 2026)<\/strong>\u00a0\u2013 sviatok, vznik\u00e1 n\u00e1rok na pr\u00edplatok za pr\u00e1cu vo sviatok.<\/li>\n<\/ul>\n
Z uveden\u00e9ho vypl\u00fdva, \u017ee pr\u00edplatok za pr\u00e1cu vo sviatok patr\u00ed zamestnancovi iba za pr\u00e1cu vykonan\u00fa po\u010das Ve\u013ek\u00e9ho piatku a Ve\u013ekono\u010dn\u00e9ho pondelka. Ve\u013ekono\u010dn\u00e1 nede\u013ea sa na \u00fa\u010dely Z\u00e1konn\u00edka pr\u00e1ce za sviatok nepova\u017euje.<\/p>\n
<\/div>\nZ\u00edskejte vstup zdarma na konferenci HR manager pod tlakem zm\u011bn 2026<\/span><\/h4>\n\nSv\u011bt HR se m\u011bn\u00ed rychleji ne\u017e kdy d\u0159\u00edv. Digitalizace, prom\u011bny trhu pr\u00e1ce i nov\u00e9 n\u00e1roky zam\u011bstnanc\u016f stav\u00ed HR mana\u017eery p\u0159ed ka\u017edodenn\u00ed v\u00fdzvy. Pr\u00e1v\u011b t\u011bmto t\u00e9mat\u016fm se bude v\u011bnovat konference HR manager pod tlakem zm\u011bn i trhu pr\u00e1ce 2026<\/strong>, kter\u00e1 se uskute\u010dn\u00ed 21. dubna v Praze<\/strong>.<\/p>\nA my pro V\u00e1s m\u00e1me skv\u011blou zpr\u00e1vu!<\/strong><\/p>\nPro na\u0161e z\u00e1kazn\u00edky jsme zajistili 2 vstupy zdarma<\/strong> na tuto konferenci, p\u0159i\u010dem\u017e hodnota jedn\u00e9 vstupenky je 6 190 K\u010d<\/strong>. \u010cekaj\u00ed V\u00e1s inspirativn\u00ed p\u0159edn\u00e1\u0161ky, aktu\u00e1ln\u00ed trendy i praktick\u00e9 zku\u0161enosti z oboru, kter\u00e9 m\u016f\u017eete ihned vyu\u017e\u00edt ve sv\u00e9 praxi.<\/p>\nNev\u00e1hejte \u2013 rozhoduje rychlost. Vstupy z\u00edskaj\u00ed ti z V\u00e1s, kte\u0159\u00ed se n\u00e1m o n\u011b p\u0159ihl\u00e1s\u00ed jako prvn\u00ed.\u00a0<\/p>\n
Odkaz na konferenci: https:\/\/forum-media.cz\/produkty\/hr-manager-pod-tlakem-zmen-i-trhu-prace-2026\/<\/a><\/p>\n
Od 1. 4. 2026 n\u00e1s v\u0161echny spole\u010dn\u011b \u010dek\u00e1 ostr\u00fd start JMHZ. R\u00e1di bychom V\u00e1m shrnuli v\u0161echny dostupn\u00e9 informa\u010dn\u00ed zdroje, kter\u00e9 k \u0159e\u0161en\u00ed p\u0159\u00edpadn\u00fdch probl\u00e9m\u016f budete m\u00edt k dispozici.<\/p>\n
Spr\u00e1vn\u00fd postup p\u0159i \u0159e\u0161en\u00ed va\u0161ich ot\u00e1zek k JMHZ\u00a0<\/strong><\/p>\n Na\u0161e spole\u010dnost nen\u00ed metodikem v\u00a0oblasti legislativn\u00edch zm\u011bn.\u00a0V\u00a0p\u0159\u00edpad\u011b, \u017ee m\u00e1te dotazy, kter\u00e9 se t\u00fdkaj\u00ed v\u00fdkladu z\u00e1kona, jeho implementace \u010di Va\u0161ich specifik ve vztahu k\u00a0JMHZ atd. a kter\u00e9 se tedy net\u00fdkaj\u00ed ovl\u00e1d\u00e1n\u00ed Nuggetu, obra\u0165te se pros\u00edm na instituce, kter\u00e9 v\u00a0tomto ohledu jsou ti, kte\u0159\u00ed za vydan\u00e9 informace ru\u010d\u00ed. M\u00e1me t\u00edm na mysli zejm\u00e9na \u010cSSZ, FS, MPSV a dal\u0161\u00ed.<\/p>\n Upozor\u0148ujeme, \u017ee tyto dotazy nem\u016f\u017eeme odpov\u00eddat na na\u0161\u00ed hotline, zde se budeme v\u011bnovat pouze JMHZ ve vztahu k programu Nugget SW. \u00a0<\/strong><\/p>\n P\u0159ikl\u00e1d\u00e1me zn\u00e1m\u00e9 linky na nejpou\u017e\u00edvan\u011bj\u0161\u00ed weby:<\/strong><\/p>\n Zdroje informac\u00ed a podpora<\/strong><\/p>\n V p\u0159\u00edpad\u011b jak\u00e9koli nejasnosti doporu\u010dujeme tento postup:<\/p>\n \u00a0 Pod\u00e1n\u00ed dotazu na technickou podporu\u00a0\u00a0<\/strong><\/p>\n Pokud Va\u0161e nejasnost po prostudov\u00e1n\u00ed v\u00fd\u0161e uveden\u00fdch zdroj\u016f p\u0159etrv\u00e1v\u00e1 a t\u00fdk\u00e1 se p\u0159\u00edmo pr\u00e1ce v syst\u00e9mu<\/strong>, \u017e\u00e1d\u00e1me s\u00a0ohledem na o\u010dek\u00e1van\u00fd kapacitn\u00ed n\u00e1por na na\u0161\u00ed konzulta\u010dn\u00ed lince o dodr\u017een\u00ed n\u00e1sleduj\u00edc\u00edch pravidel:<\/p>\n Dal\u0161\u00ed \u0161kolen\u00ed\u00a0<\/strong><\/p>\n T\u011b\u0161\u00ed n\u00e1s z\u00e1jem o prob\u011bhl\u00e9 dv\u011b navazuj\u00edc\u00ed \u0161kolen\u00ed, kter\u00fdch se z\u00fa\u010dastnila cel\u00e1 \u0159ada z\u00a0V\u00e1s. Jak jsme V\u00e1s na \u0161kolen\u00ed uskute\u010dn\u011bn\u00e9m dne 16. 3. 2026 informovali, pro jeho \u00fa\u010dastn\u00edky bude p\u0159ipraveno je\u0161t\u011b dodate\u010dn\u00e9 (do)\u0161kolen\u00ed, na kter\u00e9m p\u0159edstav\u00edme zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st problematiky \u2013 do sv\u00fdch kalend\u00e1\u0159\u016f si pros\u00edm zapi\u0161te term\u00edn 28. 4. 2026.<\/strong> Dal\u0161\u00ed informace V\u00e1m budou v\u010das zasl\u00e1ny.<\/p>\n Z\u00e1znamy ze \u0161kolen\u00ed<\/strong><\/p>\n V\u00a0p\u0159\u00edpad\u011b, \u017ee jste se z\u00a0n\u011bjak\u00e9ho d\u016fvodu nemohli z\u00fa\u010dastnit p\u0159edchoz\u00edch \u0161kolen\u00ed k\u00a0problematice JMHZ, m\u016f\u017eete si z\u00e1znamy v\u010detn\u011b p\u0159\u00edslu\u0161n\u00fdch materi\u00e1l\u016f po\u0159\u00eddit na str\u00e1nk\u00e1ch Akademie mezd:<\/p>\n \u00davod do JMHZ: P\u0159ipravte NUGGET SW na nov\u00e9 po\u017eadavky<\/a><\/p>\n Jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele krok za krokem v\u010detn\u011b zpracov\u00e1n\u00ed v programu NUGGET SW<\/p>\n<\/div>\n \u010cSSZ zav\u00e1d\u00ed speci\u00e1ln\u00ed datovou schr\u00e1nku pro m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f<\/strong><\/p>\n Pozor: Nov\u00e1 pravidla pro m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed (JMHZ)<\/strong> Co se m\u011bn\u00ed:<\/strong><\/p>\n Identifik\u00e1tor datov\u00e9 schr\u00e1nky je:\u00a0iie254d<\/strong> Co d\u011blat, aby v\u0161e prob\u011bhlo hladce<\/strong> D\u016fle\u017eit\u00e9 upozorn\u011bn\u00ed<\/strong> Z\u00e1kladn\u00ed n\u00e1rok a podm\u00ednky<\/strong><\/p>\n \u010c\u00e1stky a po\u0159ad\u00ed (2025\/2026)\u00a0<\/strong><\/p>\n Po\u0159ad\u00ed d\u011bt\u00ed si ur\u010duj\u00ed rodi\u010de dohodou (nemus\u00ed j\u00edt podle v\u011bku).<\/p>\n Novinky v hl\u00e1\u0161en\u00ed (JMHZ) a syst\u00e9m Nugget SW<\/strong><\/p>\n Od roku 2026 doch\u00e1z\u00ed k p\u0159\u00edsn\u011bj\u0161\u00ed kontrole prost\u0159ednictv\u00edm JMHZ:<\/p>\n Co mus\u00edte m\u00edt v evidenci (prok\u00e1z\u00e1n\u00ed n\u00e1roku)<\/strong><\/p>\n Checklist pro p\u0159echod na rok 2026<\/strong><\/p>\n Cel\u00fd \u010dl\u00e1nek zde<\/span><\/a><\/p>\n<\/div>\n Legislativn\u00ed r\u00e1mec a definice n\u00e1roku<\/strong><\/p>\n S \u00fa\u010dinnost\u00ed od 1. ledna 2026 ukl\u00e1d\u00e1 z\u00e1kon \u010d. 324\/2025 Sb. zam\u011bstnavatel\u016fm novou povinnost. Ta spo\u010d\u00edv\u00e1 v poskytov\u00e1n\u00ed p\u0159\u00edsp\u011bvku na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed t\u011bm zam\u011bstnanc\u016fm, kte\u0159\u00ed vykon\u00e1vaj\u00ed pr\u00e1ci za\u0159azenou do III. kategorie rizik. Povinnost se vztahuje na specifick\u00e9 faktory: vibrace, tepelnou z\u00e1t\u011b\u017e, chladovou z\u00e1t\u011b\u017e a celkovou fyzickou z\u00e1t\u011b\u017e (p\u0159i dynamick\u00e9 pr\u00e1ci velk\u00fdch svalov\u00fdch skupin). Kl\u00ed\u010dov\u00fdm podkladem pro toto ur\u010den\u00ed je v\u017edy individu\u00e1ln\u00ed rozhodnut\u00ed org\u00e1nu ochrany ve\u0159ejn\u00e9ho zdrav\u00ed.<\/p>\n V\u00fd\u0161e z\u00e1konn\u00e9ho p\u0159\u00edsp\u011bvku je stanovena na 4 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu zam\u011bstnance. Tuto \u010d\u00e1stku m\u016f\u017ee zam\u011bstnavatel dobrovoln\u011b nav\u00fd\u0161it o nepovinn\u00fd p\u0159\u00edsp\u011bvek, a to bu\u010f formou fixn\u00ed \u010d\u00e1stky, nebo dodate\u010dn\u00fdm procentem.<\/p>\n Zam\u011bstnavatel je povinen poskytnout zam\u011bstnanci p\u0159\u00edsp\u011bvek<\/strong>\u00a0za 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 Jak spr\u00e1vn\u011b nastavit povinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele p\u0159i pr\u00e1ci v riziku v mzdov\u00e9m programu<\/strong><\/p>\n Pro zaji\u0161t\u011bn\u00ed korektn\u00edho v\u00fdpo\u010dtu a n\u00e1sledn\u00e9ho p\u0159evodu z\u00e1konn\u00e9ho p\u0159\u00edsp\u011bvku na penzijn\u00ed fond u zam\u011bstnanc\u016f v rizikov\u00fdch kategori\u00edch je nezbytn\u00e9 splnit t\u0159i kl\u00ed\u010dov\u00e9 podm\u00ednky:<\/p>\n Nastaven\u00ed sr\u00e1\u017eky \u2013 poji\u0161t\u011bn\u00ed: aktivace povinn\u00e9ho p\u0159\u00edsp\u011bvku zam\u011bstnavatele<\/strong><\/p>\n V kmenov\u00e9 v\u011bt\u011b zam\u011bstnance:<\/p>\n Zad\u00e1n\u00ed data \u017e\u00e1dosti zam\u011bstnance o povinn\u00fd p\u0159\u00edsp\u011bvek<\/strong>\u00a0\u00a0<\/p>\n V kmenov\u00e9 v\u011bt\u011b zam\u011bstnance:<\/p>\n nebo<\/p>\n Podm\u00ednka pro vznik n\u00e1roku<\/strong>\u00a0\u00a0 Sm\u011bny krat\u0161\u00ed ne\u017e 4 hodiny se do \u00fahrnu nezapo\u010d\u00edt\u00e1vaj\u00ed<\/strong>.<\/p>\n Odpracovan\u00e1 doba v r\u00e1mci sm\u011bny, kter\u00e1 v souhrnu nedos\u00e1hne alespo\u0148 poloviny stanoven\u00e9 d\u00e9lky sm\u011bny, se pro \u00fa\u010dely evidence a hodnocen\u00ed rizikov\u00e9 pr\u00e1ce nepova\u017euje za v\u00fdkon pr\u00e1ce v riziku a nezahrnuje se do evidence hodin rizikov\u00e9 pr\u00e1ce.<\/p>\n Ka\u017ed\u00e1 sm\u011bna se do \u00fahrnu pr\u00e1ce po\u010d\u00edt\u00e1 v\u00a0d\u00e9lce zaokrouhlen\u00e9 na cel\u00e9 hodiny nahoru.<\/strong><\/p>\n Vykazov\u00e1n\u00ed pr\u00e1ce v riziku V\u00a0\u010dl\u00e1nku naleznete podrobn\u00fd popis jednotliv\u00fdch zp\u016fsob\u016f evidence v\u010detn\u011b jejich vhodnosti pro r\u016fzn\u00e9 konkr\u00e9tn\u00ed p\u0159\u00edpady, jejich \u00faskal\u00ed a dokumentaci na p\u0159\u00edkladech.<\/strong><\/p>\n V\u00edce k t\u00e9matu zde<\/a><\/p>\n P\u0159e\u010derpan\u00e1 dovolen\u00e1 a jej\u00ed \u0159e\u0161en\u00ed v pracovn\u011bpr\u00e1vn\u00ed praxi Mechanismus vzniku p\u0159e\u010derpan\u00e9 dovolen\u00e9 Hlavn\u00ed p\u0159\u00ed\u010diny p\u0159e\u010derp\u00e1n\u00ed Podm\u00ednky n\u00e1roku a zapo\u010d\u00edt\u00e1v\u00e1n\u00ed doby<\/strong><\/p>\n Pro v\u00fdpo\u010det p\u0159e\u010derp\u00e1n\u00ed je z\u00e1sadn\u00ed rozli\u0161it, co se pro \u00fa\u010dely dovolen\u00e9 pova\u017euje za v\u00fdkon pr\u00e1ce:<\/p>\n Postup p\u0159i v\u00fdpo\u010dtu<\/strong><\/p>\n Pokud dojde ke skon\u010den\u00ed pracovn\u00edho pom\u011bru v pr\u016fb\u011bhu roku, p\u0159epo\u010d\u00edt\u00e1v\u00e1 se n\u00e1rok n\u00e1sledovn\u011b:<\/p>\n Vr\u00e1cen\u00ed n\u00e1hrady mzdy Standardn\u00ed sou\u010d\u00e1st\u00ed dat p\u0159ed\u00e1van\u00fdch v\u00a0r\u00e1mci jednotn\u00e9ho m\u011bs\u00ed\u010dn\u00edho hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ) budou rovn\u011b\u017e \u00fadaje o v\u00fdsledc\u00edch ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh na da\u0148 a\u00a0da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed podle z\u00e1kona o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/strong><\/p>\n P\u0159echodn\u00e9 \u0159e\u0161en\u00ed p\u0159i spu\u0161t\u011bn\u00ed syst\u00e9mu JMHZ v\u00a0roce\u00a02026<\/strong><\/p>\n V souvislosti se spu\u0161t\u011bn\u00edm syst\u00e9mu JMHZ v\u00a0roce\u00a02026 Finan\u010dn\u00ed spr\u00e1va akceptuje p\u0159echodn\u00e9 \u0159e\u0161en\u00ed, podle kter\u00e9ho\u00a0nebude\u00a0<\/strong>po zam\u011bstnavatel\u00edch v po\u010d\u00e1te\u010dn\u00ed f\u00e1zi vy\u017eadov\u00e1no vykazov\u00e1n\u00ed \u00fadaj\u016f o ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed za zam\u011bstnance, jejich\u017e pracovn\u00ed\u00a0pom\u011br skon\u010dil v\u00a0roce\u00a02025<\/strong>\u00a0a kte\u0159\u00ed tedy nejsou v\u00a0syst\u00e9mu evidov\u00e1ni prost\u0159ednictv\u00edm registrace zam\u011bstnance ani identifik\u00e1toru individu\u00e1ln\u00edho pracovn\u011bpr\u00e1vn\u00edho vztahu (IDPPV).<\/p>\n Finan\u010dn\u00ed spr\u00e1va d\u00e1le akceptuje z d\u016fvodu sn\u00ed\u017een\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee zam\u011bstnavatel\u016f v souvislosti se spu\u0161t\u011bn\u00edm syst\u00e9mu JMHZ skute\u010dnost, \u017ee u zam\u011bstnanc\u016f, kte\u0159\u00ed jsou evidov\u00e1ni prost\u0159ednictv\u00edm registrace zam\u011bstnance,\u00a0nebudou v\u00fdsledky ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed za rok 2025 reportov\u00e1ny povinn\u011b<\/strong>, ale na dobrovoln\u00e9 b\u00e1zi zam\u011bstnavatel\u016f s ohledem na p\u0159ipravenost mzdov\u00fdch syst\u00e9m\u016f.<\/p>\n Toto p\u0159echodn\u00e9 \u0159e\u0161en\u00ed je v\u0161ak v\u00fdhradn\u011b technick\u00e9ho charakteru a nijak nem\u011bn\u00ed z\u00e1konnou povinnost zam\u011bstnavatele prov\u00e9st ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed za spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek i\u00a0u\u00a0zam\u011bstnanc\u016f, jejich\u017e pracovn\u00ed pom\u011br v\u00a0pr\u016fb\u011bhu p\u0159edchoz\u00edho roku skon\u010dil.<\/p>\n Hl\u00e1\u0161en\u00ed \u00fadaj\u016f o p\u0159\u00edjmech zam\u011bstnanc\u016f za rok 2025 vyplacen\u00fdch nebo obdr\u017een\u00fdch do 31.\u00a01.\u00a02026 v\u00a0jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed za m\u011bs\u00edc leden 2026<\/strong><\/p>\n Finan\u010dn\u00ed spr\u00e1va sou\u010dasn\u011b oznamuje, \u017ee v souvislosti se spu\u0161t\u011bn\u00edm syst\u00e9mu JMHZ a na z\u00e1klad\u011b informac\u00ed od odborn\u00e9 i laick\u00e9 ve\u0159ejnosti bude akceptovat za rok 2025 absenci \u00fadaj\u016f o p\u0159\u00edjmech poplatn\u00edk\u016f vyplacen\u00fdch nebo obdr\u017een\u00fdch do 31. 1. 2026. V\u00a0JMHZ se jedn\u00e1 o tyto \u00fadaje (atributy):<\/p>\n V\u00a0roce 2027 ji\u017e nebude tolerance ze strany Finan\u010dn\u00ed spr\u00e1vy mo\u017en\u00e1 z d\u016fvodu, \u017ee by znemo\u017enila spr\u00e1vn\u00e9 stanoven\u00ed a samovym\u011b\u0159en\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti.<\/strong><\/p>\n<\/div>\n S bl\u00ed\u017eiacimi sa ve\u013ekono\u010dn\u00fdmi sviatkami op\u00e4tovne vyvst\u00e1va ot\u00e1zka ich spr\u00e1vneho posudzovania z poh\u013eadu pracovnopr\u00e1vnych n\u00e1rokov. Zmeny vypl\u00fdvaj\u00face z konsolida\u010dn\u00e9ho z\u00e1kona \u00fa\u010dinn\u00e9ho od 1. 11. 2025 zasiahli nielen z\u00e1kon o \u0161t\u00e1tnych sviatkoch, ale aj Z\u00e1konn\u00edk pr\u00e1ce, \u010do m\u00f4\u017ee v praxi sp\u00f4sobova\u0165 nejasnosti.<\/p>\n Pre spr\u00e1vne ur\u010denie n\u00e1roku na pr\u00edplatok za pr\u00e1cu vo sviatok je potrebn\u00e9 vych\u00e1dza\u0165 z toho, ktor\u00e9 dni s\u00fa pova\u017eovan\u00e9 za sviatok pod\u013ea aktu\u00e1lne platnej legislat\u00edvy. Z uveden\u00e9ho vypl\u00fdva, \u017ee pr\u00edplatok za pr\u00e1cu vo sviatok patr\u00ed zamestnancovi iba za pr\u00e1cu vykonan\u00fa po\u010das Ve\u013ek\u00e9ho piatku a Ve\u013ekono\u010dn\u00e9ho pondelka. Ve\u013ekono\u010dn\u00e1 nede\u013ea sa na \u00fa\u010dely Z\u00e1konn\u00edka pr\u00e1ce za sviatok nepova\u017euje.<\/p>\n Sv\u011bt HR se m\u011bn\u00ed rychleji ne\u017e kdy d\u0159\u00edv. Digitalizace, prom\u011bny trhu pr\u00e1ce i nov\u00e9 n\u00e1roky zam\u011bstnanc\u016f stav\u00ed HR mana\u017eery p\u0159ed ka\u017edodenn\u00ed v\u00fdzvy. Pr\u00e1v\u011b t\u011bmto t\u00e9mat\u016fm se bude v\u011bnovat konference HR manager pod tlakem zm\u011bn i trhu pr\u00e1ce 2026<\/strong>, kter\u00e1 se uskute\u010dn\u00ed 21. dubna v Praze<\/strong>.<\/p>\n A my pro V\u00e1s m\u00e1me skv\u011blou zpr\u00e1vu!<\/strong><\/p>\n Pro na\u0161e z\u00e1kazn\u00edky jsme zajistili 2 vstupy zdarma<\/strong> na tuto konferenci, p\u0159i\u010dem\u017e hodnota jedn\u00e9 vstupenky je 6 190 K\u010d<\/strong>. \u010cekaj\u00ed V\u00e1s inspirativn\u00ed p\u0159edn\u00e1\u0161ky, aktu\u00e1ln\u00ed trendy i praktick\u00e9 zku\u0161enosti z oboru, kter\u00e9 m\u016f\u017eete ihned vyu\u017e\u00edt ve sv\u00e9 praxi.<\/p>\n Nev\u00e1hejte \u2013 rozhoduje rychlost. Vstupy z\u00edskaj\u00ed ti z V\u00e1s, kte\u0159\u00ed se n\u00e1m o n\u011b p\u0159ihl\u00e1s\u00ed jako prvn\u00ed.\u00a0<\/p>\n Odkaz na konferenci: https:\/\/forum-media.cz\/produkty\/hr-manager-pod-tlakem-zmen-i-trhu-prace-2026\/<\/a><\/p>\n\n
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\nSpeci\u00e1ln\u00ed datov\u00e1 schr\u00e1nka pro m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f<\/span><\/h4>\n
V\u00a0souvislosti se z\u00e1konem o\u00a0jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele z\u0159\u00eddila \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed samostatnou datovou schr\u00e1nku pr\u00e1v\u011b pro tato pod\u00e1n\u00ed. To znamen\u00e1, \u017ee v\u0161echny elektronick\u00e9 formul\u00e1\u0159e t\u00fdkaj\u00edc\u00ed se hl\u00e1\u0161en\u00ed mus\u00ed b\u00fdt zas\u00edl\u00e1ny do t\u00e9to konkr\u00e9tn\u00ed schr\u00e1nky.<\/p>\n\n
Pou\u017eit\u00ed jin\u00e9 schr\u00e1nky pro jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatele\u00a0(JMHZ) nen\u00ed mo\u017en\u00e9 a pod\u00e1n\u00ed by v\u00a0takov\u00e9m p\u0159\u00edpad\u011b nebylo pova\u017eov\u00e1no za \u0159\u00e1dn\u011b u\u010din\u011bn\u00e9.<\/p>\n
Zam\u011bstnavatel\u00e9 by m\u011bli zkontrolovat, zda maj\u00ed p\u0159\u00edstup k\u00a0datov\u00e9 schr\u00e1nce a jsou schopni odes\u00edlat dokumenty elektronicky. Je d\u016fle\u017eit\u00e9 odeslat hl\u00e1\u0161en\u00ed pr\u00e1v\u011b do schr\u00e1nky iie254d,\u00a0aby bylo pod\u00e1n\u00ed \u010cSSZ \u0159\u00e1dn\u011b evidov\u00e1no.<\/p>\n
Pokud hl\u00e1\u0161en\u00ed za\u0161lete do jin\u00e9 datov\u00e9 schr\u00e1nky \u010cSSZ nebo jin\u00fdm zp\u016fsobem, nebude pova\u017eov\u00e1no za \u0159\u00e1dn\u011b doru\u010den\u00e9.<\/p>\n<\/div>\n
\nDa\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b (\u00a7 35c ZDP)<\/span><\/h4>\n
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\nPovinn\u00fd p\u0159\u00edsp\u011bvek zam\u011bstnavatele na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/span><\/h4>\n
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Aby vznikl n\u00e1rok na povinn\u00fd p\u0159\u00edsp\u011bvek, mus\u00ed zam\u011bstnanec odpracovat alespo\u0148:<\/p>\n\n
<\/strong>Pr\u00e1ce v riziku mus\u00ed b\u00fdt spr\u00e1vn\u011b vyk\u00e1zan\u00e1. Lze pou\u017e\u00edt t\u0159i r\u016fzn\u00e9 zp\u016fsoby<\/strong>, kter\u00e9 je mo\u017en\u00e9 kombinovat pro r\u016fzn\u00e9 skupiny zam\u011bstnanc\u016f:<\/p>\n\n
\nP\u0159e\u010derpan\u00e1 dovolen\u00e1<\/span><\/h4>\n
<\/strong>Shrnujeme problematiku vzniku a \u0159e\u0161en\u00ed situac\u00ed, kdy zam\u011bstnanec vy\u010derp\u00e1 v\u00edce dn\u016f dovolen\u00e9, ne\u017e na kolik mu v dan\u00e9m roce vznikl n\u00e1rok.<\/p>\n
<\/strong>Z\u00e1kon\u00edk pr\u00e1ce (\u010d. 262\/2006 Sb.) term\u00edn \u201ep\u0159e\u010derpan\u00e1 dovolen\u00e1\u201c v\u00fdslovn\u011b nedefinuje, ale jej\u00ed existenci p\u0159edpokl\u00e1d\u00e1. Zam\u011bstnavatel m\u00e1 povinnost zajistit vy\u010derp\u00e1n\u00ed dovolen\u00e9 v kalend\u00e1\u0159n\u00edm roce, kdy na ni vznik\u00e1 n\u00e1rok. Z\u00e1kon proto umo\u017e\u0148uje na\u0159\u00eddit dovolenou i v p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec je\u0161t\u011b neodpracoval pot\u0159ebnou dobu, pokud lze d\u016fvodn\u011b p\u0159edpokl\u00e1dat, \u017ee podm\u00ednky n\u00e1roku (odpracov\u00e1n\u00ed 60, resp. 21 dn\u016f) spln\u00ed do konce roku nebo do konce pracovn\u00edho pom\u011bru.<\/p>\n
<\/strong>P\u0159e\u010derp\u00e1n\u00ed vznik\u00e1 nej\u010dast\u011bji v d\u016fsledku t\u0159\u00ed situac\u00ed:<\/p>\n\n
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<\/strong>Zam\u011bstnanec je povinen vr\u00e1tit vyplacenou n\u00e1hradu mzdy za dny p\u0159e\u010derpan\u00e9 dovolen\u00e9. Zam\u011bstnavatel nesm\u00ed pou\u017e\u00edt aktu\u00e1ln\u00ed pr\u016fm\u011brn\u00fd v\u00fdd\u011blek, ale mus\u00ed\u00a0dohledat skute\u010dn\u00e9 \u010d\u00e1stky<\/strong>, kter\u00e9 byly zam\u011bstnanci v dob\u011b \u010derp\u00e1n\u00ed dan\u00e9 dovolen\u00e9 vyplaceny. Za p\u0159e\u010derpan\u00e9 dny se logicky pova\u017euj\u00ed ty dny, v nich\u017e zam\u011bstnanec \u010derpal dovolenou naposledy. Zam\u011bstnavatel je opr\u00e1vn\u011bn tyto \u010d\u00e1stky srazit ze mzdy.<\/p>\n<\/div>\n<\/div>\n
\nSd\u011blen\u00ed Finan\u010dn\u00ed spr\u00e1vy \u010cR k vykazov\u00e1n\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed v r\u00e1mci JMHZ<\/span><\/h4>\n
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\nVe\u013ekono\u010dn\u00e9 sviatky 2026 \u2013 ako spr\u00e1vne posudzova\u0165 n\u00e1rok na pr\u00edplatok<\/span><\/h4>\n
Pre rok 2026 plat\u00ed:<\/p>\n\n
<\/div>\nZ\u00edskejte vstup zdarma na konferenci HR manager pod tlakem zm\u011bn 2026<\/span><\/h4>\n