{"id":3777,"date":"2022-09-06T10:58:00","date_gmt":"2022-09-06T10:58:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=3777"},"modified":"2022-09-12T11:03:11","modified_gmt":"2022-09-12T11:03:11","slug":"verze-v04r22m18","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2022\/09\/06\/verze-v04r22m18\/","title":{"rendered":"Verze V04R22M18"},"content":{"rendered":"\n

S U B S Y S T \u00c9 M M Z D Y<\/h2>\n\n\n\n

(1) Stravenkov\u00fd pau\u0161\u00e1l – zm\u011bna limitu pro odvody od 1.9.2022<\/strong><\/h3>\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. Od 1.9.2022 do\u0161lo ke zm\u011bn\u011b v\u00fd\u0161e stravn\u00e9ho, a to ze 118,-K\u010d na \u010d\u00e1stku 142,- K\u010d<\/strong>. <\/p>\n\n\n\n

Hranice pro da\u0148ovou uznatelnost pen\u011b\u017eit\u00e9ho p\u0159\u00edsp\u011bvku na stravn\u00e9 \u010din\u00ed 70% v\u00fd\u0161e stravn\u00e9ho. Nov\u011b je maxim\u00e1ln\u00ed v\u00fd\u0161e da\u0148ov\u011b uznateln\u00e9ho p\u0159\u00edsp\u011bvku na stravn\u00e9 99,40 K\u010d<\/strong><\/p>\n\n\n\n

(2) Zm\u011bna vym\u011b\u0159ovac\u00edho z\u00e1kladu 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<\/strong><\/h3>\n\n\n\n

S \u00fa\u010dinnost\u00ed od 31.8.2022 se m\u011bn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem za \u201est\u00e1tn\u00ed poji\u0161t\u011bnce\u201c z dosavadn\u00edch 14 570 K\u010d na 11 014 K\u010d<\/strong>. Platba pojistn\u00e9ho za osobu, za kterou st\u00e1t pojistn\u00e9 plat\u00ed, se m\u011bn\u00ed za cel\u00fd m\u011bs\u00edc z \u010d\u00e1stky 1 967 K\u010d na 1 487 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b. <\/p>\n\n\n\n

V m\u011bs\u00edci srpnu se provede v\u00fdpo\u010det pom\u011brnou \u010d\u00e1st\u00ed, kdy se vym\u011b\u0159ovac\u00ed z\u00e1klad p\u0159epo\u010dte dle kalend\u00e1\u0159n\u00edch dn\u016f. 14570\/31*30 =14100 11014\/31*1= 356 14100 +356 = 14 457 K\u010d Za m\u011bs\u00edc srpen bude pou\u017eit pro sn\u00ed\u017een\u00ed vym\u011b\u0159ovac\u00edho z\u00e1kladu na ZP \u010d\u00e1stka 14 457 K\u010d. <\/p>\n\n\n\n

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. <\/p>\n\n\n\n

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

    (3) ONZ \u2013 pr\u016fm\u011brn\u00fd \u010dist\u00fd v\u00fdd\u011blek u dohod<\/strong><\/h3>\n\n\n\n

    Rekapitulace dopln\u00ed u dohod hodnotu v \u00fadaji L 4416, kterou zkop\u00edruje z \u00fadaje L 4410 v p\u0159\u00edpad\u011b, \u017ee v \u00fadaji L 4023 bude hodnota vy\u0161\u0161\u00ed ne\u017e nulov\u00e1.
    V \u00fadaji L 4023 zkr\u00e1cen\u00fd \u00favazek u\u017eivatel dopln\u00ed skute\u010dn\u00fd t\u00fddenn\u00ed \u00favazek dohody, kterou si vypo\u010d\u00edt\u00e1.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    (1) Stravenkov\u00fd pau\u0161\u00e1l – zm\u011bna limitu pro odvody od 1.9.2022
    \n(2) Zm\u011bna vym\u011b\u0159ovac\u00edho z\u00e1kladu 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(3) ONZ \u2013 pr\u016fm\u011brn\u00fd \u010dist\u00fd v\u00fdd\u011blek u dohod<\/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-3777","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/3777","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=3777"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/3777\/revisions"}],"predecessor-version":[{"id":3778,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/3777\/revisions\/3778"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=3777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=3777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=3777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}