{"id":2791,"date":"2022-01-24T16:26:39","date_gmt":"2022-01-24T16:26:39","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=2791"},"modified":"2022-01-24T16:26:39","modified_gmt":"2022-01-24T16:26:39","slug":"co-bychom-meli-vedet-pri-vytvareni-a-archivaci-mzdovych-listu","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2022\/01\/24\/co-bychom-meli-vedet-pri-vytvareni-a-archivaci-mzdovych-listu\/","title":{"rendered":"Co bychom m\u011bli v\u011bd\u011bt p\u0159i vytv\u00e1\u0159en\u00ed a archivaci mzdov\u00fdch list\u016f"},"content":{"rendered":"<p>Na t\u00e9ma mzdov\u00fdch list\u016f a \u00fadaj\u016f na nich povinn\u011b vykazovan\u00fdch, a t\u00edm p\u00e1dem archivovan\u00fdch ji\u017e vy\u0161lo spoustu \u010dl\u00e1nk\u016f a doporu\u010den\u00ed. My V\u00e1s odk\u00e1\u017eeme p\u0159edev\u0161\u00edm na <strong>Sd\u011blen\u00ed pro pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti v souvislosti s\u00a0GDPR<\/strong> na str\u00e1nk\u00e1ch finan\u010dn\u00ed spr\u00e1vy, kter\u00e9 ukon\u010dilo jednozna\u010dn\u011b spekulativn\u00ed v\u00fdklady o tom, jak\u00e9 \u00fadaje sm\u00ed \u010di nesm\u00ed organizace uchov\u00e1vat:<\/p>\n<p><a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/informace-stanoviska-a-sdeleni\/2018\/sdeleni-pro-platce-dane-ze-zavisle-cinnosti-v-souvislosti-s-gdpr\"><u>https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/informace-stanoviska-a-sdeleni\/2018\/sdeleni-pro-platce-dane-ze-zavisle-cinnosti-v-souvislosti-s-gdpr<\/u><\/a><\/p>\n<p>Proto\u017ee mzdov\u00fd list je jednou ze z\u00e1kladn\u00edch slo\u017eek osobn\u00ed evidence zam\u011bstnanc\u016f u zam\u011bstnavatele, a jde o v\u00fdznamnou agendu souvisej\u00edc\u00ed se zam\u011bstn\u00e1v\u00e1n\u00edm, porad\u00edme V\u00e1m, kde p\u0159esn\u011b naleznete oporu v z\u00e1konech:<\/p>\n<p>Povinn\u00e9 n\u00e1le\u017eitosti mzdov\u00e9ho listu jsou stanoveny\u00a0Z\u00e1konem o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f \u010d. 586\/1992 Sb. \u00a0(\u00a7 38j)<\/p>\n<p><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586?text=z%C3%A1kon%20o%20%C3%BA%C4%8Detnictv%C3%AD#cast3\"><u>https:\/\/www.zakonyprolidi.cz\/cs\/1992-586?text=z%C3%A1kon%20o%20%C3%BA%C4%8Detnictv%C3%AD#cast3<\/u><\/a><\/p>\n<p>D\u016fvod a \u00fa\u010del veden\u00ed mzdov\u00e9ho listu organizac\u00ed je d\u00e1le\u00a0stanoven Z\u00e1konem o\u00a0organizaci a\u00a0prov\u00e1d\u011bn\u00ed soci\u00e1ln\u00edho zabezpe\u010den\u00ed \u010d. 582\/1991 Sb (\u00a735 odst. 4 p\u00edsmeno d) a zde tak\u00e9 naleznete archiva\u010dn\u00ed lh\u016ftu \u2013 a to po dobu 30 let (pro pracuj\u00edc\u00ed starobn\u00ed d\u016fchodce jen 10 let).<\/p>\n<p>Pokud zam\u011bstnavatel zanikne (nestanov\u00ed pr\u00e1vn\u00edho n\u00e1stupce), je povinen zajistit \u00faschovu mzdov\u00fdch list\u016f do uplynut\u00ed lh\u016ft a ozn\u00e1mit OSSZ, kde jsou mzdov\u00e9 listy zam\u011bstnavatele ulo\u017eeny.<\/p>\n<p>Mzdov\u00e9 listy lze uchov\u00e1vat i elektronicky, av\u0161ak p\u0159i uchov\u00e1v\u00e1n\u00ed dat elektronicky je pot\u0159eba pamatovat na to, \u017ee je pot\u0159eba uchovat i data, kter\u00e1 zaru\u010d\u00ed v\u011brohodnost p\u016fvodu doklad\u016f a\u00a0neporu\u0161enost jejich obsahu.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-582#cast3\"><u>https:\/\/www.zakonyprolidi.cz\/cs\/1991-582#cast3<\/u><\/a><\/li>\n<li>tak\u00e9 v\u00a0<a href=\"https:\/\/zakony.pohoda.cz\/danove-a-financni-pravo\/zakon-o-ucetnictvi\/\"><span style=\"text-decoration: underline;\">Z\u00e1kon\u011b o\u00a0\u00fa\u010detnictv\u00ed<\/span><\/a> \u010d. 563\/1991 Sb. (\u00a7 31 odst.2 a 32 odst.2)<\/li>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p11\">https:\/\/www.zakonyprolidi.cz\/cs\/1991-563#p11<\/a><\/span><\/li>\n<\/ul>\n<p>Na mzdov\u00e9m listu povinn\u011b uv\u00e1d\u00edme tak\u00e9 \u00fadaj, zda je \u010di nen\u00ed zam\u011bstnanec rezident \u010cesk\u00e9 republiky (kdo je da\u0148ov\u00fd rezident \u010di nerezident \u010cR je stanoveno v \u00a7 2 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f).<\/p>\n<p>Pro da\u0148ov\u00e9 nerezidenty \u010cR od roku 2015\u00a0mus\u00ed mzdov\u00fd list obsahovat datum narozen\u00ed, \u010d\u00edslo a\u00a0typ dokladu (d\u0159\u00edve pas, nyn\u00ed OP, \u0159idi\u010dsk\u00fd pr\u016fkaz apod.) prokazuj\u00edc\u00ed jeho toto\u017enost a k\u00f3d st\u00e1tu, kter\u00fd tento doklad vydal, identifikaci pro da\u0148ov\u00e9 \u00fa\u010dely ve st\u00e1tu da\u0148ov\u00e9 rezidence (R\u010c, DI\u010c atd.),<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tin\/tinByCountry.html\"> v\u0161eobecn\u00e9 informace o\u00a0da\u0148ov\u00e9m identifika\u010dn\u00edm \u010d\u00edsle dle jednotliv\u00fdch zem\u00ed<\/a>, k\u00f3d st\u00e1tu, jeho\u017e je da\u0148ov\u00fdm rezidentem\u00a0naleznete <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tin\/#\/tin-country\"><span style=\"text-decoration: underline;\">https:\/\/ec.europa.eu\/taxation_customs\/tin\/#\/tin-country<\/span><\/a><\/p>\n<p>Str\u00e1nky se z\u00e1kladn\u00edmi \u00fadaji o dan\u00e9 zemi obsahuj\u00ed (jsou-li k dispozici) tyto informace o \u010d\u00edsle DI\u010c:<\/p>\n<ul>\n<li>strukturu \u010d\u00edsla DI\u010c<\/li>\n<li>konkr\u00e9tn\u00ed charakteristiku \u010d\u00edsla (jak se ud\u011bluje, jak se m\u011bn\u00ed atd.)<\/li>\n<li>p\u0159\u00edklady \u00fa\u0159edn\u00edch doklad\u016f uv\u00e1d\u011bj\u00edc\u00edch \u010d\u00edslo DI\u010c<\/li>\n<li>seznam referen\u010dn\u00edch internetov\u00fdch str\u00e1nek jednotliv\u00fdch zem\u00ed<\/li>\n<li>\u00fadaje vnitrost\u00e1tn\u00edch kontaktn\u00edch m\u00edst<\/li>\n<\/ul>\n<p>Pro \u00faplnost je\u0161t\u011b dopln\u00edme, \u017ee stejn\u00e9 \u00fadaje mus\u00ed poplatn\u00edk \u2013 da\u0148ov\u00fd nerezident uv\u00e9st tak\u00e9\u00a0na\u00a0prohl\u00e1\u0161en\u00ed poplatn\u00edka pro \u00fa\u010dely uplatn\u011bn\u00ed slev na dani.<\/p>\n<p>V\u00edce informac\u00ed k\u00a0problematice naleznete na str\u00e1nk\u00e1ch finan\u010dn\u00ed spr\u00e1vy<\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/dotazy-a-odpovedi\/dan-z-prijmu-ze-zavisle-cinnosti\/aktualni-dotazy-a-odpovedi-2020-2021\">https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/dotazy-a-odpovedi\/dan-z-prijmu-ze-zavisle-cinnosti\/aktualni-dotazy-a-odpovedi-2020-2021<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na t\u00e9ma mzdov\u00fdch list\u016f a \u00fadaj\u016f na nich povinn\u011b vykazovan\u00fdch, a t\u00edm p\u00e1dem archivovan\u00fdch ji\u017e vy\u0161lo spoustu \u010dl\u00e1nk\u016f a doporu\u010den\u00ed. My V\u00e1s odk\u00e1\u017eeme p\u0159edev\u0161\u00edm na Sd\u011blen\u00ed pro pl\u00e1tce dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti v souvislosti s\u00a0GDPR na str\u00e1nk\u00e1ch finan\u010dn\u00ed spr\u00e1vy, kter\u00e9 ukon\u010dilo jednozna\u010dn\u011b spekulativn\u00ed v\u00fdklady o tom, jak\u00e9 \u00fadaje sm\u00ed \u010di nesm\u00ed organizace uchov\u00e1vat<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365,384],"tags":[],"class_list":["post-2791","post","type-post","status-publish","format-standard","hentry","category-clanky","category-novinky"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2791","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=2791"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2791\/revisions"}],"predecessor-version":[{"id":2792,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2791\/revisions\/2792"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=2791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=2791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=2791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}