{"id":2760,"date":"2022-01-17T12:28:27","date_gmt":"2022-01-17T12:28:27","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=2760"},"modified":"2022-01-17T12:33:17","modified_gmt":"2022-01-17T12:33:17","slug":"verze-v04r22m00","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2022\/01\/17\/verze-v04r22m00\/","title":{"rendered":"Verze V04R22M00"},"content":{"rendered":"\n

S U B S Y S T \u00c9 M M Z D Y<\/p>\n\n\n\n

Platov\u00e9 stupn\u011b a tabulky<\/h4>\n\n\n\n

Pro spole\u010dnosti, kter\u00e9 se \u0159\u00edd\u00ed platov\u00fdmi tabulkami, maj\u00ed v \u00fadaji L4090 \u2013 Tarifn\u00ed postup automatick\u00e9 navy\u0161ov\u00e1n\u00ed stupn\u011b a plat\u016f (hodnota 0) nebo ANSP a\u017e po dosa\u017een\u00ed praxe (hodnota 2) a u\u017e p\u0159e\u0161li do \u00fa\u010detn\u00edho obdob\u00ed 01\/2022 p\u0159ed instalac\u00ed prvn\u00ed verze, kter\u00e1 obsahovala nov\u00e9 platov\u00e9 tabulky, jsme p\u0159ipravili dva u\u017eivatelsk\u00e9 programy ve funkci M-12-5.<\/p>\n\n\n\n

a) Oprava plat. tab. 2022
b) Oprava plat. tab. 2022 + posun tabulek<\/p>\n\n\n\n

Oba programy nasazuj\u00ed platy podle platn\u00fdch platov\u00fdch tabulek.
Program \u201eOprava plat. tab. 2022 + posun tabulek\u201c d\u00e1le posouv\u00e1 \u010d\u00edslo tabulky z p\u016fvodn\u00ed 3 na 4 a z p\u016fvodn\u00ed 4 na 5.
Tento program spus\u0165te v p\u0159\u00edpad\u011b, \u017ee jste tabulky ru\u010dn\u011b neopravovali.<\/p>\n\n\n\n

Platov\u00e1 tabulka 2 (soci\u00e1ln\u00ed slu\u017eby) \u2013 s ohledem na rozd\u011blen\u00ed p\u016fvodn\u00ed platov\u00e9 tabulky 2 na novou tabulku 2 a 3, je nutn\u00e9 u zam\u011bstnanc\u016f, kte\u0159\u00ed maj\u00ed nov\u011b spadat do tabulky 3 upravit za\u0159azen\u00ed na kart\u011b zam\u011bstnance.<\/p>\n\n\n\n

Program bohu\u017eel nedok\u00e1\u017ee rozpoznat, kdo nov\u011b spad\u00e1 do tabulky 3, proto je na mzdov\u00e9 \u00fa\u010detn\u00ed, aby korekci u\u010dinila ru\u010dn\u011b.<\/p>\n\n\n\n

Legislativn\u00ed zm\u011bny s \u00fa\u010dinnost\u00ed od 1.1.2022<\/h1>\n\n\n\n

Minim\u00e1ln\u00ed mzda od 1.1.2022 (L2008)<\/h2><\/p>\n\n\n\n

Na\u0159\u00edzen\u00edm vl\u00e1dy \u010d.405\/2021 ze dne 19.11.2021 se s \u00fa\u010dinnost\u00ed od 1.ledna 2022 m\u011bn\u00ed v\u00fd\u0161e hrub\u00e9 minim\u00e1ln\u00ed mzdy.
Z\u00e1kladn\u00ed sazba minim\u00e1ln\u00ed mzdy pro stanovenou t\u00fddenn\u00ed pracovn\u00ed dobu 40 hodin \u010din\u00ed 16 200,- K\u010d za m\u011bs\u00edc nebo 96,40 K\u010d za hodinu<\/strong>.
Nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy pro stanovenou t\u00fddenn\u00ed pracovn\u00ed dobu 40 hodin jsou odstup\u0148ov\u00e1ny podle slo\u017eitosti,
odpov\u011bdnosti a nam\u00e1havosti vykon\u00e1van\u00fdch prac\u00ed, za\u0159azen\u00fdch do 8 skupin, takto:
Nejni\u017e\u0161\u00ed \u00farove\u0148 zaru\u010den\u00e9 mzdy v K\u010d:<\/p>\n\n\n\n


Skupina Hodinov\u00e1 mzda M\u011bs\u00ed\u010dn\u00ed mzda prac\u00ed od 1.1.2022 od 1.1.2022<\/strong><\/p>\n\n\n\n

skupina prac\u00ed<\/th>Hodinov\u00e1 mzda od 1.1.2022<\/th>M\u011bs\u00ed\u010dn\u00ed mzda od 1.1.2022<\/th><\/tr><\/thead>
1.<\/td>96,40<\/td>16 200<\/td><\/tr>
2.<\/td>106,50<\/td>17 900<\/td><\/tr>
3.<\/td>117,50<\/td>19 700<\/td><\/tr>
4.<\/td>129,80<\/td>21 800<\/td><\/tr>
5.<\/td>143,30<\/td>24 100<\/td><\/tr>
6.<\/td>158,20<\/td>26 600<\/td><\/tr>
7.<\/td>174,70<\/td>29 400<\/td><\/tr>
8.<\/td>192,80<\/td>32 400<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00darove\u0148 zaru\u010den\u00e9 mzdy pro skupiny prac\u00ed, resp. stupe\u0148 n\u00e1ro\u010dnosti se nastav\u00ed u konkr\u00e9tn\u00edch polo\u017eek u\u017eivatelsk\u00e9ho \u010d\u00edseln\u00edku pracovn\u00edch m\u00edst \u2013 \u00fadaj L3210 ve funkci Mzdy 2-4-3 pomoc\u00ed tla\u010d\u00edtka [Oprava].<\/p>\n\n\n\n

Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro SP pro rok 2022 (L2007)<\/h2>\n\n\n\n

Maxim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro odvod soci\u00e1ln\u00edho pojistn\u00e9ho v roce 2022 \u010din\u00ed 1 867 728,- K\u010d<\/strong> (48 * 38 911).<\/p>\n\n\n\n

  • M\u011bs\u00ed\u010dn\u00ed limit \u010din\u00ed 155 644,- (4 * 38 911)<\/li>
  • pr\u016fm\u011brn\u00e1 mzda \u010din\u00ed 38 911,-<\/li>
  • v\u0161eobecn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad \u010din\u00ed 36 119,-<\/li><\/ul>\n\n\n\n

    Pr\u016fm\u011brn\u00e1 mzda se po\u010d\u00edt\u00e1 jako n\u00e1sobek v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu za kalend\u00e1\u0159n\u00ed rok, kter\u00fd o 2 roky p\u0159edch\u00e1z\u00ed kalend\u00e1\u0159n\u00edmu roku, pro kter\u00fd se pr\u016fm\u011brn\u00e1 mzda zji\u0161\u0165uje a p\u0159epo\u010d\u00edt\u00e1vac\u00edho koeficientu, tj. VVZ za rok 2020 = 36 119,- x koeficient pro p\u0159epo\u010det = 1,0773 = 38 911,-.<\/p>\n

    (na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 356\/2021 Sb. ze dne 30.09.2020).
    Pro rok 2021 byla t\u00edmto maxim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem \u010d\u00e1stka 1 701 168,-. M\u011bs\u00ed\u010dn\u00edm limitem byla \u010d\u00e1stka 141 764,-.
    Pr\u016fm\u011brn\u00e1 mzda \u010dinila 35 441,-.<\/p><\/p>\n\n\n\n

    Zm\u011bna v\u00fd\u0161e reduk\u010dn\u00edch hranic pro nemocensk\u00e9 d\u00e1vky a v\u00fdpo\u010det n\u00e1hrady p\u0159i do\u010dasn\u00e9 pracovn\u00ed neschopnosti (L2006)<\/h2>\n\n\n\n

    MPSV vyhl\u00e1silo ve sv\u00e9m sd\u011blen\u00ed v\u00fd\u0161i reduk\u010dn\u00edch hranic pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu p\u0159i v\u00fdplat\u011b nemocensk\u00e9ho platn\u00fdch pro rok 2022.<\/p>\n

    Reduk\u010dn\u00ed hranice jsou od 1.1.2022 nastaveny n\u00e1sledovn\u011b:<\/p><\/p>\n\n\n\n

    1. reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se zvy\u0161uje na 1 298 K\u010d (doposud 1 182 K\u010d)<\/em><\/li>
    2. reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se zvy\u0161uje na 1 946 K\u010d (doposud 1 773 K\u010d)<\/em><\/li>
    3. reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se zvy\u0161uje na 3 892 K\u010d (doposud 3 545 K\u010d)<\/em>.<\/li><\/ol>\n\n\n\n

      T\u00edm se nav\u00fd\u0161\u00ed i reduk\u010dn\u00ed hranice pro redukci pr\u016fm\u011brn\u00e9ho hodinov\u00e9ho v\u00fdd\u011blku (\u00fadaj L4410 v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance) p\u0159i poskytov\u00e1n\u00ed n\u00e1hrady mzdy p\u0159i do\u010dasn\u00e9 pracovn\u00ed neschopnosti.
      Ty tak budou v roce 2022 \u010dinit:<\/p>\n\n\n\n

      • Prvn\u00ed reduk\u010dn\u00ed hranice: 227,15 K\u010d (dosud 206,85 K\u010d)<\/em><\/li>
      • Druh\u00e1 reduk\u010dn\u00ed hranice: 340,55 K\u010d (dosud 310,28 K\u010d)<\/em><\/li>
      • T\u0159et\u00ed reduk\u010dn\u00ed hranice: 681,10 K\u010d (dosud 620,38 K\u010d)<\/em><\/li><\/ul>\n\n\n\n

        Denn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad se uprav\u00ed pro v\u00fdpo\u010det nemocensk\u00e9ho (dle \u00a7 21 odst. 1 p\u00edsm. a) z\u00e1kona \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed) tak, \u017ee do \u010d\u00e1stky prvn\u00ed reduk\u010dn\u00ed hranice se po\u010d\u00edt\u00e1 90 %, z \u010d\u00e1stky nad prvn\u00ed reduk\u010dn\u00ed hranici do druh\u00e9 reduk\u010dn\u00ed hranice se po\u010d\u00edt\u00e1 60 %, z \u010d\u00e1stky nad druhou reduk\u010dn\u00ed hranici do t\u0159et\u00ed reduk\u010dn\u00ed hranice se po\u010d\u00edt\u00e1 30 % a k \u010d\u00e1stce nad t\u0159et\u00ed reduk\u010dn\u00ed hranici se nep\u0159ihl\u00ed\u017e\u00ed.<\/p>\n\n\n\n

        1. reduk\u010dn\u00ed hranice: 227,15 \u00d7 0,9 = 204,44 K\u010d<\/li>
        2. reduk\u010dn\u00ed hranice: 340,55 \u2013 227,15 = 113,4 \u00d7 0,6 = 68,04 K\u010d<\/li>
        3. reduk\u010dn\u00ed hranice: 681,10 \u2013 340,55 = 340,55 \u00d7 0,3 = 102,17 K\u010d<\/li><\/ol>\n\n\n\n

          Maxim\u00e1ln\u00ed upraven\u00fd redukovan\u00fd z\u00e1klad:
          204,44 + 68,04 + 102,17 = 374,65 K\u010d<\/p>\n\n\n\n

          Rozhodn\u00fd p\u0159\u00edjem pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed pro SP<\/h2>\n\n\n\n

          Rozhodn\u00fd p\u0159\u00edjem pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed pro rok 2022 je 3 500,- K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n\n\n\n

          V letech 2012 a\u017e 2018 se jednalo o \u010d\u00e1stku 2 500,- K\u010d.<\/em>
          V letech 2019 a\u017e 2020 se jednalo o \u010d\u00e1stku 3 000,- K\u010d.<\/em>
          Od 1.1.2021 do\u0161lo ke zv\u00fd\u0161en\u00ed na \u010d\u00e1stku 3 500,- K\u010d.<\/em><\/p><\/p>\n\n\n\n

          Jde o hranici rozhodn\u00e9ho p\u0159\u00edjmu pro zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu. Od ledna 2022<\/strong> tedy v p\u0159\u00edpad\u011b zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu (tj. zam\u011bstn\u00e1n\u00ed, kde sjednan\u00e1 \u010d\u00e1stka zapo\u010ditateln\u00e9ho p\u0159\u00edjmu je ni\u017e\u0161\u00ed ne\u017e rozhodn\u00fd p\u0159\u00edjem, anebo p\u0159\u00edjem nen\u00ed sjedn\u00e1n v\u016fbec) bude zam\u011bstnanec poji\u0161t\u011bn jen v t\u011bch m\u011bs\u00edc\u00edch, v nich\u017e dos\u00e1hne zapo\u010ditateln\u00e9ho p\u0159\u00edjmu alespo\u0148 3 500,- K\u010d.<\/strong>
          Zam\u011bstnanec bude \u00fa\u010dasten nemocensk\u00e9ho poji\u0161t\u011bn\u00ed<\/strong> (a tedy i d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed) t\u00e9\u017e v p\u0159\u00edpad\u011b, kdy bude vykon\u00e1vat v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci u t\u00e9ho\u017e zam\u011bstnavatele v\u00edce zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu a \u00fahrn zapo\u010ditateln\u00fdch p\u0159\u00edjm\u016f z t\u011bchto zam\u011bstn\u00e1n\u00ed dos\u00e1hne<\/strong> v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci alespo\u0148 \u010d\u00e1stku rozhodn\u00e9ho p\u0159\u00edjmu 3 500,- K\u010d<\/strong> (do limitu 3 499,- K\u010d \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed nevznik\u00e1).<\/p>\n\n\n\n

          Nov\u00e9 limity mzdov\u00fdch sr\u00e1\u017eek v roce 2022 (L2004)<\/h2>\n\n\n\n

          Vzhledem k tomu, \u017ee do\u0161lo ke zv\u00fd\u0161en\u00ed normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed<\/strong>, a to z 6 637,- K\u010d na 6 815,- K\u010d<\/strong>, do\u0161lo z\u00e1rove\u0148 ke zm\u011bn\u011b nezabaviteln\u00fdch a dal\u0161\u00edch souvisej\u00edc\u00edch \u010d\u00e1stek pot\u0159ebn\u00fdch k v\u00fdpo\u010dtu sr\u00e1\u017eek ze mzdy. 
          P\u0159ehled \u010d\u00e1stek pot\u0159ebn\u00fdch pro v\u00fdpo\u010det sr\u00e1\u017eek v roce 2022:<\/p>\n\n\n\n

          • \u017divotn\u00ed minimum jedince je nad\u00e1le 3860,- K\u010d<\/li>
          • N\u00e1klady na bydlen\u00ed 6 815,- K\u010d (v roce 2021 \u2013 6637,- K\u010d)<\/em><\/li>
          • celkem \u010d\u00e1stka pro v\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky 10 675,- K\u010d (3860 + 6815) (v roce 2021 \u2013 10497 K\u010d)<\/em><\/li>
          • Nezabaviteln\u00e1 \u010d\u00e1stka na povinn\u00e9ho 8 006,25 K\u010d (v roce 2021 \u2013 7872,75 K\u010d)<\/em><\/li>
          • Nezabaviteln\u00e1 \u010d\u00e1stka na vy\u017eivovanou osobu 2 668,75 K\u010d (v roce 2021 \u2013 2624,25 K\u010d).<\/em><\/li><\/ul>\n\n\n\n

            Maxim\u00e1ln\u00ed v\u00fd\u0161e jedn\u00e9 t\u0159etiny zbytku \u010dist\u00e9 mzdy \u010din\u00ed 7 116,67 K\u010d (v roce 2021 – 6998,- K\u010d).<\/em>
            \u010c\u00e1stka, nad kterou se zbytek \u010dist\u00e9 mzdy sraz\u00ed bez omezen\u00ed 21 350,- K\u010d (v roce 2021 – 20994,- K\u010d).<\/em><\/p>\n\n\n\n

            V\u00fd\u0161e odvodu do st\u00e1tn\u00edho rozpo\u010dtu za ka\u017edou osobu se zdravotn\u00edm posti\u017een\u00edm za rok 2021 (L2003)<\/h2>\n\n\n\n

            V\u00fd\u0161e odvodu do st\u00e1tn\u00edho rozpo\u010dtu podle \u00a7 81 odst. 2 p\u00edsm. c) z\u00e1kona \u010d. 435\/2004 Sb. o zam\u011bstnanosti \u010din\u00ed za ka\u017edou osobu se zdravotn\u00edm posti\u017een\u00edm, kterou by zam\u011bstnavatel m\u011bl zam\u011bstnat za rok 2021 92 617,50 K\u010d<\/strong>, co\u017e je 2,5n\u00e1sobek pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy v n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed za prvn\u00ed a\u017e t\u0159et\u00ed \u010dtvrtlet\u00ed kalend\u00e1\u0159n\u00edho roku, v n\u011bm\u017e povinnost plnit povinn\u00fd pod\u00edl osob se zdravotn\u00edm posti\u017een\u00edm vznikla (37 047 K\u010d).<\/p>\n\n\n\n

            Nov\u00e1 hodnota odvodu se prom\u00edt\u00e1 do v\u00fdpo\u010dtu ve formul\u00e1\u0159i vytv\u00e1\u0159en\u00e9m ve funkci Mzdy 10-15, kter\u00fd je ukl\u00e1d\u00e1n do p\u0159ehledu tiskov\u00fdch polo\u017eek u\u017eivatele ve form\u00e1tu PDF pod ozna\u010den\u00edm LZ320VP.<\/p>\n\n\n\n

            V lo\u0148sk\u00e9m roce \u010dinila v\u00fd\u0161e odvodu za ka\u017edou osobu se zdravotn\u00edm poji\u0161t\u011bn\u00edm 86 572,50 K\u010d.<\/em><\/p>\n\n\n\n

            Vym\u011b\u0159ovac\u00ed z\u00e1klad pro zdravotn\u00ed pojistn\u00e9 hrazen\u00e9 st\u00e1tem u osoby, za kterou je pl\u00e1tcem pojistn\u00e9ho st\u00e1t a zam\u011bstnavatel zam\u011bstn\u00e1v\u00e1 v\u00edce ne\u017e 50 % osob ze ZPS (L2002)<\/h2>\n\n\n\n

            S \u00fa\u010dinnost\u00ed od 1.1.2022 se zvy\u0161uje vym\u011b\u0159ovac\u00ed z\u00e1klad<\/strong> pro platbu pojistn\u00e9ho st\u00e1tem za \u201est\u00e1tn\u00ed poji\u0161t\u011bnce\u201c z dosavadn\u00edch 13 088,- K\u010d na 14 570,-K\u010d<\/strong>.
            Platba pojistn\u00e9ho za osobu<\/strong>, za kterou st\u00e1t pojistn\u00e9 plat\u00ed, se od 1.1.2022<\/strong> z \u010d\u00e1stky 1767 K\u010d zvy\u0161uje na 1967 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.
            Jak se v\u00fd\u0161e uveden\u00e1 zm\u011bna projev\u00ed u zam\u011bstnavatel\u016f (a zam\u011bstnanc\u016f) v souvislosti s placen\u00edm pojistn\u00e9ho na zdravotn\u00ed poji\u0161t\u011bn\u00ed.
            Vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem je roven v\u00fd\u0161i odpo\u010dtu od dosa\u017een\u00e9ho p\u0159\u00edjmu u t\u011bch zam\u011bstnanc\u016f a zam\u011bstnavatel\u016f, kte\u0159\u00ed maj\u00ed ze z\u00e1kona na uplatn\u011bn\u00ed odpo\u010dtu n\u00e1rok. Ve smyslu ustanoven\u00ed \u00a7 3 odst. 7 z\u00e1kona \u010d. 592\/1992 Sb., o pojistn\u00e9m na v\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, je v souvislosti s uplat\u0148ov\u00e1n\u00edm odpo\u010dtu zapot\u0159eb\u00ed respektovat n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n

            • n\u00e1rok na uplatn\u011bn\u00ed odpo\u010dtu m\u016f\u017ee pou\u017e\u00edt pouze zam\u011bstnavatel, zam\u011bstn\u00e1vaj\u00edc\u00ed v\u00edce ne\u017e 50 % osob se zdravotn\u00edm posti\u017een\u00edm z celkov\u00e9ho pr\u016fm\u011brn\u00e9ho p\u0159epo\u010dten\u00e9ho po\u010dtu
              sv\u00fdch zam\u011bstnanc\u016f,<\/li>
            • u tohoto zam\u011bstnavatele lze uplatnit n\u00e1rok na odpo\u010det jen v p\u0159\u00edpad\u011b zam\u011bstnan\u00e9 osoby, kter\u00e9 byl p\u0159izn\u00e1n invalidn\u00ed d\u016fchod<\/li>
            • odpo\u010det je mo\u017en\u00e9 n\u00e1rokovat i v p\u0159\u00edpad\u011b, kdy uveden\u00e9 skute\u010dnosti netrvaj\u00ed po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/li><\/ul>\n\n\n\n

              Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnanc\u016f pro ZP a zapo\u010ditateln\u00fd p\u0159\u00edjem pro odvod pojistn\u00e9ho na ZP<\/h2>\n\n\n\n

              U zam\u011bstnanc\u016f a osob bez zdaniteln\u00fdch p\u0159\u00edjm\u016f se minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad odv\u00edj\u00ed od aktu\u00e1ln\u00ed minim\u00e1ln\u00ed mzdy.
              Novela na\u0159\u00edzen\u00ed vl\u00e1dy o minim\u00e1ln\u00ed mzd\u011b, o nejni\u017e\u0161\u00edch \u00farovn\u00edch zaru\u010den\u00e9 mzdy, o vymezen\u00ed zt\u00ed\u017een\u00e9ho pracovn\u00edho prost\u0159ed\u00ed a o v\u00fd\u0161i p\u0159\u00edplatku ke mzd\u011b za pr\u00e1ci ve zt\u00ed\u017een\u00e9m pracovn\u00edm prost\u0159ed\u00ed byla vyhl\u00e1\u0161en ve Sb\u00edrce z\u00e1kon\u016f pod \u010d\u00edslem 405\/2021.<\/p>\n\n\n\n

                \r\n
              • Minim\u00e1ln\u00ed mzda \u010din\u00ed 16 200,-K\u010d<\/strong>.<\/li>\r\n
              • \n\n\n\nMinim\u00e1ln\u00edm vym\u011b\u0159ovac\u00edm z\u00e1kladem pro rok 2022 je 16 200,- K\u010d (v roce 2021 \u2013 15 200,- K\u010d)<\/em>.<\/li>\r\n
              • Minim\u00e1ln\u00ed \u010d\u00e1stka pojistn\u00e9ho je 2 187,- K\u010d (v roce 2021 – 2 052,- K\u010d)<\/em><\/li>\r\n<\/ul>\n\n\n\n

                Otcovsk\u00e1 dovolen\u00e1<\/h2>\n\n\n\n

                Od 1. 1. 2022 se prodlu\u017euje placen\u00e1 otcovsk\u00e1 dovolen\u00e1<\/strong>. Zat\u00edmco doposud, m\u011bl otec d\u00edt\u011bte po jeho narozen\u00ed, n\u00e1rok na jeden t\u00fdden (7 dn\u00ed) placen\u00e9 otcovsk\u00e9 dovolen\u00e9, od za\u010d\u00e1tku ledna 2022 bude m\u00edt n\u00e1rok na 2 t\u00fddny (tj. 14 dn\u00ed)<\/strong>.
                Z\u00e1kladn\u00ed podm\u00ednky pro n\u00e1rok na placenou otcovskou dovolenou, se nem\u011bn\u00ed. Stejn\u011b jako doposud, na ni maj\u00ed n\u00e1rok p\u0159edev\u0161\u00edm zam\u011bstnanci (za kter\u00e9 plat\u00ed nemocensk\u00e9 poji\u0161t\u011bn\u00ed zam\u011bstnavatel), nebo p\u0159\u00edpadn\u011b i OSV\u010c (pokud si plat\u00ed dobrovoln\u00e9 nemocensk\u00e9 poji\u0161t\u011bn\u00ed). D\u00e1vka se bude t\u00fdkat i otc\u016f, jejich\u017e d\u00edt\u011b se narodilo 6 t\u00fddn\u016f p\u0159ed \u00fa\u010dinnost\u00ed z\u00e1kona, tj. 21.listopadu 2021 a pozd\u011bji.
                V roce 2022 maj\u00ed n\u00e1rok je\u0161t\u011b na 1 t\u00fdden otcovsk\u00e9. N\u00e1stup na tento druh\u00fd t\u00fdden mus\u00ed zam\u011bstnanec ur\u010dit v obdob\u00ed 6 t\u00fddn\u016f ode dne narozen\u00ed d\u00edt\u011bte.<\/p>\n\n\n\n

                Zm\u011bny z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f \u010d. 586\/1992 Sb. zam\u011b\u0159en\u00e9 na da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti od ledna 2022 a ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh na da\u0148 za rok 2021<\/h2>\n\n\n\n

                \u00daprava sazeb dan\u011b:<\/strong><\/p>\n\n\n\n

                • 15% sazba dan\u011b do hranice 4n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy v m\u011bs\u00edci (155 644,- K\u010d), ro\u010dn\u011b do 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy (1 867 728,- K\u010d)<\/li>
                • 23% sazba dan\u011b z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed v\u00fd\u0161e uveden\u00e9 hranice<\/li>
                • (v roce 2021 byly hranice: v m\u011bs\u00edci 141 764,- K\u010d, ro\u010dn\u011b 1 701 168,- K\u010d)<\/em><\/li><\/ul>\n\n\n\n

                  Zv\u00fd\u0161en\u00ed slevy na poplatn\u00edka ro\u010dn\u011b 30 840,- K\u010d, m\u011bs\u00ed\u010dn\u011b 2 570,- K\u010d<\/strong> (v roce 2021 byly hranice: ro\u010dn\u011b 27 840,- K\u010d, m\u011bs\u00ed\u010dn\u011b 2 320,- K\u010d)<\/em><\/p>\n\n\n\n

                  Nav\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 druh\u00e9, t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b:<\/strong><\/p>\n\n\n\n

                  • 2 d\u00edt\u011b ro\u010dn\u011b 22 320,- m\u011bs\u00ed\u010dn\u011b 1 860,-<\/li>
                  • 3 d\u00edt\u011b a dal\u0161\u00ed ro\u010dn\u011b 27 840,- m\u011bs\u00ed\u010dn\u011b 2 320,-<\/li><\/ul>\n\n\n\n

                    (v roce 2021 byly hranice: <\/em><\/p>\n

                      \n
                    • \n
                        \n
                      • 2 d\u00edt\u011b ro\u010dn\u011b 19 404,- m\u011bs\u00ed\u010dn\u011b 1 617,-<\/em>
                        3 d\u00edt\u011b a dal\u0161\u00ed ro\u010dn\u011b 24 204,- m\u011bs\u00ed\u010dn\u011b 2 017,-)<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/p>\n\n\n\n

                        Nav\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 druh\u00e9 a t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b se ZTP\/P:<\/strong><\/p>\n

                          \n
                        • 2 d\u00edt\u011b ro\u010dn\u011b 44 640,- m\u011bs\u00ed\u010dn\u011b 3 720,-
                          3 d\u00edt\u011b a dal\u0161\u00ed ro\u010dn\u011b 55 680,- m\u011bs\u00ed\u010dn\u011b 4 640,-<\/li>\n<\/ul><\/p>\n\n\n\n

                          (v roce 2021 byly hranice:<\/em><\/p>\n

                            \n
                          • \n
                              \n
                            • 2 d\u00edt\u011b ro\u010dn\u011b 38 808,- m\u011bs\u00ed\u010dn\u011b 3 234,-<\/em>
                              3 d\u00edt\u011b a dal\u0161\u00ed ro\u010dn\u011b 48 408,- m\u011bs\u00ed\u010dn\u011b 4 034,-)<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/p>\n\n\n\n

                              Zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed p\u0159i po\u010dtu 2 a v\u00edce d\u011bt\u00ed v rodin\u011b se uplatn\u00ed i zp\u011btn\u011b za rok 2021 v r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed nebo podan\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n

                              N\u00e1rok na da\u0148ov\u00fd bonus<\/strong> \u2013 nad\u00e1le plat\u00ed m\u011bs\u00ed\u010dn\u011b 1 minim\u00e1ln\u00ed mzdy, ro\u010dn\u011b 6n\u00e1sobek minim\u00e1ln\u00ed mzdy.<\/p>\n

                              Zru\u0161ena maxim\u00e1ln\u00ed v\u00fd\u0161e ro\u010dn\u00edho bonusu 60 300,- K\u010d p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za rok 2021.
                              Zru\u0161ena maxim\u00e1ln\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00edho bonusu 5 025,- K\u010d od ledna 2022.<\/p><\/p>\n\n\n\n

                              • sleva na dani \u2013 \u0161kolkovn\u00e9 ro\u010dn\u011b 16 200,- K\u010d (v roce 2021 15 200,- K\u010d)<\/li>
                              • sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b p\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed<\/li>
                              • zm\u011bna ve v\u00fd\u0161i odpo\u010dtu nezdaniteln\u00e9 \u010d\u00e1sti ze z\u00e1kladu dan\u011b z titulu bez\u00faplatn\u00e9ho pln\u011bn\u00ed
                                Hranice pro odpo\u010det daru 30 % ze z\u00e1kladu dan\u011b (v\u00fdjimka pro roky 2020 a 2021)<\/li>
                              • sn\u00ed\u017een limit \u00fahrnn\u00e9 \u010d\u00e1sti \u00farok\u016f z \u00fav\u011br\u016f pou\u017eit\u00fdch na po\u0159\u00edzen\u00ed bytov\u00e9 pot\u0159eby ze 300 tis. K\u010d a na 150 tis. K\u010d u n\u011bkter\u00fdch \u00fav\u011br\u016f, zejm. nov\u00fdch.<\/li><\/ul>\n\n\n\n

                                Stravenkov\u00fd pau\u0161\u00e1l<\/h2>\n\n\n\n

                                Pen\u011b\u017eit\u00fd p\u0159\u00edsp\u011bvek na stravn\u00e9 je u zam\u011bstnance osvobozen od dan\u011b z p\u0159\u00edjm\u016f jen do ur\u010dit\u00e9ho limitu, u zam\u011bstnavatele je da\u0148ov\u011b uznateln\u00fd n\u00e1klad bez omezen\u00ed.<\/p>\n\n\n\n

                                V roce 2022 v\u00fd\u0161e stravn\u00e9ho 118,- K\u010d , z t\u00e9to \u010d\u00e1stky je 70 % osvobozeno = 82,60 K\u010d<\/strong> (v roce 2021 v\u00fd\u0161e stravn\u00e9ho 108,- K\u010d, z t\u00e9to \u010d\u00e1stky bylo 70 % osvobozeno = 75,60 K\u010d)
                                \u010c\u00e1st pen\u011b\u017eit\u00e9ho p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed p\u0159esahuj\u00edc\u00ed stanoven\u00fd limit v tomto p\u0159\u00edpad\u011b 35,40 K\u010d je od dan\u011b neosvobozen\u00fd<\/strong><\/em>.
                                O tuto \u010d\u00e1stku bude nav\u00fd\u0161en z\u00e1klad dan\u011b a sou\u010dasn\u011b i vym\u011b\u0159ovac\u00ed z\u00e1klady pro pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                Platov\u00e9 stupn\u011b a tabulky
                                \nLegislativn\u00ed zm\u011bny od 1.1.2022:
                                \n– minim\u00e1ln\u00ed mzda od 1.1.2022
                                \n– maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro SP pro rok 2022
                                \n– zm\u011bna v\u00fd\u0161e reduk\u010dn\u00edch hranic pro nemocensk\u00e9 d\u00e1vky a v\u00fdpo\u010det n\u00e1hrad p\u0159i do\u010dasn\u00e9 pracovn\u00ed neschopnosti
                                \n– rozhodn\u00fd p\u0159\u00edjem pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed pro SP
                                \n– nov\u00e9 limity mzdov\u00fdch sr\u00e1\u017eek v roce 2022
                                \n– v\u00fd\u0161e odvodu do st\u00e1tn\u00edho rozpo\u010dtu za ka\u017edou osobu se zdravotn\u00edm posti\u017een\u00edm za rok 2021
                                \n– vym\u011b\u0159ovac\u00ed z\u00e1klad pro zdravotn\u00ed pojistn\u00e9 hrazen\u00e9 st\u00e1tem u osoby, za kterou je pl\u00e1tcem pojistn\u00e9ho st\u00e1t a zam\u011bstnavatel zam\u011bstn\u00e1v\u00e1 v\u00edce ne\u017e 50 % osob se ZPS
                                \n– minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnanc\u016f pro ZP a zapo\u010ditateln\u00fd p\u0159\u00edjem pro odvod pojistn\u00e9ho na ZP
                                \n– otcovsk\u00e1 dovolen\u00e1
                                \n– zm\u011bny z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f \u010d. 586\/1992 Sb. zam\u011b\u0159en\u00e9 na da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti od ledna 2022 a ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh na da\u0148 za rok 2021
                                \n– stravenkov\u00fd pau\u0161\u00e1l<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121],"tags":[],"class_list":["post-2760","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/comments?post=2760"}],"version-history":[{"count":5,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2760\/revisions"}],"predecessor-version":[{"id":2766,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2760\/revisions\/2766"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=2760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=2760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=2760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}