{"id":2814,"date":"2022-02-09T09:36:25","date_gmt":"2022-02-09T09:36:25","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=2814"},"modified":"2022-02-09T09:36:26","modified_gmt":"2022-02-09T09:36:26","slug":"verze-v04r22m02","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2022\/02\/09\/verze-v04r22m02\/","title":{"rendered":"Verze V04R22M02"},"content":{"rendered":"\n<p>SUBSTYST\u00c9M MZDY<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mimo\u0159\u00e1dn\u00e9 nav\u00fd\u0161en\u00ed normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed<\/h3>\n\n\n\n<p>Ve Sb\u00edrce z\u00e1kon\u016f vy\u0161la dne 28. ledna 2022 zm\u011bna normativn\u00edm n\u00e1klad\u016f na bydlen\u00ed.<br>Z\u00e1kon, kter\u00fdm se m\u011bn\u00ed z\u00e1kon \u010d 117\/1995 Sb. o st\u00e1tn\u00ed soci\u00e1ln\u00ed podpo\u0159e, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n\n\n\n<p>Vzhledem k tomu, \u017ee do\u0161lo ke zv\u00fd\u0161en\u00ed normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed, a to na 7 935,- K\u010d,<br>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>\n\n\n\n<p>P\u0159ehled \u010d\u00e1stek pot\u0159ebn\u00fdch pro v\u00fdpo\u010det sr\u00e1\u017eek v roce 2022:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u017divotn\u00ed minimum jedince je nad\u00e1le 3860,- K\u010d<\/li><li>N\u00e1klady na bydlen\u00ed 7 935,- K\u010d<\/li><li>celkem \u010d\u00e1stka pro v\u00fdpo\u010det nezabaviteln\u00e9 \u010d\u00e1stky 11 795,- K\u010d (3860 + 7 935)<\/li><li>Nezabaviteln\u00e1 \u010d\u00e1stka na povinn\u00e9ho 8 846,25 K\u010d<\/li><li>Nezabaviteln\u00e1 \u010d\u00e1stka na vy\u017eivovanou osobu 2 948,75 K\u010d<\/li><\/ul>\n\n\n\n<p>Maxim\u00e1ln\u00ed v\u00fd\u0161e jedn\u00e9 t\u0159etiny zbytku \u010dist\u00e9 mzdy \u010din\u00ed 7 863,33 K\u010d<br>\u010c\u00e1stka, nad kterou se zbytek \u010dist\u00e9 mzdy sraz\u00ed bez omezen\u00ed 23 590,- K\u010d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b u zam\u011bstnanc\u016f s nadstandardn\u00edmi p\u0159\u00edjmy<\/h3>\n\n\n\n<p>V souvislosti se zru\u0161en\u00edm solid\u00e1rn\u00edho zv\u00fd\u0161en\u00ed dan\u011b od 1.1.2021 byla i zru\u0161ena povinnost poplatn\u00edk\u016f s nadstandardn\u00edmi p\u0159\u00edjmy (nad 48n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy v roce) pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. <br>Solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b bylo nahrazeno zdan\u011bn\u00edm druhou sazbou dan\u011b ve v\u00fd\u0161i 23%. Pokud maj\u00ed tito poplatn\u00edci p\u0159\u00edjmy pouze od jednoho zam\u011bstnavatele (\u010di v\u00edce zam\u011bstnavatel\u016f postupn\u011b), pak da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na F\u00da pod\u00e1vat ji\u017e sami nemus\u00ed a mohou po\u017e\u00e1dat o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed sv\u00e9ho zam\u011bstnavatele.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1) Mimo\u0159\u00e1dn\u00e9 nav\u00fd\u0161en\u00ed normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed<\/p>\n<p>2) Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b u zam\u011bstnanc\u016f s nadstandardn\u00edmi p\u0159\u00edjmy  <\/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-2814","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2814","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=2814"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2814\/revisions"}],"predecessor-version":[{"id":2815,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/2814\/revisions\/2815"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=2814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=2814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=2814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}