{"id":7462,"date":"2024-01-22T16:41:38","date_gmt":"2024-01-22T16:41:38","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=7462"},"modified":"2024-02-01T08:47:53","modified_gmt":"2024-02-01T08:47:53","slug":"verze-v04r24m02","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2024\/01\/22\/verze-v04r24m02\/","title":{"rendered":"Verze V04R24M02"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Legislativn\u00ed zm\u011bny s \u00fa\u010dinnost\u00ed od 1. 1. 2024  #2<\/h3>\n\n\n\n<h2 class=\"wp-block-heading\">12. Zam\u011bstnaneck\u00e9 benefity \u2013 da\u0148ov\u00e9 osvobozen\u00ed nepen\u011b\u017en\u00edch pln\u011bn\u00ed v \u00a7 6 odst. 9 p\u00edsmeno d) ZDP<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Od dan\u011b jsou osvobozeny nepen\u011b\u017en\u00ed pln\u011bn\u00ed poskytovan\u00e1 zam\u011bstnavatelem zam\u011bstnanci nebo jeho rodinn\u00e9mu<br>p\u0159\u00edslu\u0161n\u00edkovi do 1\/2 pr\u016fm\u011brn\u00e9 mzdy, tedy pro rok 2024 do \u010d\u00e1stky 21 983,5 K\u010d.<\/li><li>\u00dahrnn\u00fd limit do jeho\u017e v\u00fd\u0161e budou nepen\u011b\u017eit\u00e1 pln\u011bn\u00ed osvobozena se posuzuje ve vztahu ke ka\u017ed\u00e9mu zam\u011bstnavateli zvl\u00e1\u0161\u0165.<\/li><li>Jedn\u00e1 se o ro\u010dn\u00ed limit \u2013 v pr\u016fb\u011bhu roku bude nutn\u00e9 sledovat u jednotliv\u00fdch zam\u011bstnanc\u016f, kdy dojde k jeho p\u0159ekro\u010den\u00ed a nadlimitn\u00ed pln\u011bn\u00ed pak ji\u017e zdanit a odv\u00e9st SP a ZP v \u00fahrnu s b\u011b\u017enou mzdou zam\u011bstnance p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mezd za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m k p\u0159ekro\u010den\u00ed limitn\u00ed \u010d\u00e1stky dojde a v n\u00e1sleduj\u00edc\u00edch m\u011bs\u00edc\u00edch danit + odvody, pokud poskytov\u00e1n\u00ed benefit\u016f pokra\u010duje.<\/li><li>P\u0159i ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b se nedoplatek nevyb\u00edr\u00e1 (vznikl by dluh na z\u00e1loh\u00e1ch, ze kter\u00e9ho by se platil \u00farok z prodlen\u00ed).<\/li><li>Hrad\u00ed-li si zam\u011bstnanec z poskytnut\u00e9ho pln\u011bn\u00ed \u010d\u00e1st ceny, je p\u0159\u00edjmem zam\u011bstnance rozd\u00edl v cen\u011b, tj. \u010d\u00e1stka, kterou z hodnoty poskytnut\u00e9ho pln\u011bn\u00ed nehrad\u00ed.<\/li><li>Nepen\u011b\u017en\u00ed pln\u011bn\u00ed na stravov\u00e1n\u00ed se do tohoto limitu nepo\u010d\u00edt\u00e1.<\/li><\/ul>\n\n\n\n<p><strong>Formy nepen\u011b\u017en\u00edch benefit\u016f<\/strong>:<\/p>\n\n\n\n<p>1) Po\u0159\u00edzen\u00ed zbo\u017e\u00ed nebo slu\u017eeb zdravotnick\u00e9ho, l\u00e9\u010debn\u00e9ho, hygienick\u00e9ho a obdobn\u00e9ho charakteru od zdravotnick\u00fdch<br>za\u0159\u00edzen\u00ed, po\u0159\u00edzen\u00ed zdravotnick\u00fdch prost\u0159edk\u016f na l\u00e9ka\u0159sk\u00fd p\u0159edpis, pou\u017eit\u00ed vzd\u011bl\u00e1vac\u00edch nebo rekrea\u010dn\u00edch za\u0159\u00edzen\u00ed,<br>nebo poskytnut\u00ed rekreace nebo z\u00e1jezdu.<br>2) Pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly, knihovny zam\u011bstnavatele, t\u011blov\u00fdchovn\u00fdch<br>a sportovn\u00edch za\u0159\u00edzen\u00ed.<br>3) P\u0159\u00edsp\u011bvek na kulturn\u00ed nebo sportovn\u00ed akce.<br>4) P\u0159\u00edsp\u011bvek na ti\u0161t\u011bn\u00e9 knihy.<\/p>\n\n\n\n<p><strong>Pro \u00fa\u010dely da\u0148ov\u00e9ho osvobozen\u00ed u zam\u011bstnance nutno rozli\u0161ovat<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>denn\u00ed limit \u2013 (resp. za sm\u011bnu) p\u0159\u00edsp\u011bvek na stravov\u00e1n\u00ed za podm\u00ednky v\u00fdkonu pr\u00e1ce alespo\u0148 3 hodiny b\u011bhem<br>sm\u011bny nebo za kalend\u00e1\u0159n\u00ed den.<\/li><li>m\u011bs\u00ed\u010dn\u00ed limit \u2013 nap\u0159. 3 500 v p\u0159\u00edpad\u011b p\u0159echodn\u00e9ho ubytov\u00e1n\u00ed.<\/li><li>ro\u010dn\u00ed limit \u2013 benefitn\u00ed pln\u011bn\u00ed dle \u00a79 odst.6 p\u00edsm. d) ZDP ve v\u00fd\u0161i 1\/2 pr\u016fm\u011brn\u00e9 mzdy, nebo p\u0159\u00edsp\u011bvky<br>zam\u011bstnavatele na produkty na st\u00e1\u0159\u00ed.<\/li><\/ul>\n\n\n\n<p>V Nuggetu jsou v sou\u010dasnosti k dispozici mzdov\u00e9 slo\u017eky pro nepen\u011b\u017eit\u00e9 benefity 9266-9275.<br><strong>Pozor<\/strong>! Pokud pou\u017e\u00edv\u00e1te mzdov\u00e9 slo\u017eky 9501\u20139503 pro nepen\u011b\u017en\u00ed benefity, hodnota nepen\u011b\u017en\u00edch benefit\u016f v t\u011bchto<br>mzdov\u00fdch slo\u017ek\u00e1ch se nezapo\u010d\u00edt\u00e1v\u00e1 do limitu 1\/2 pr\u016fm\u011brn\u00e9 mzdy.<br><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Od 1.1.2024 bude program hl\u00eddat nep\u0159ekro\u010den\u00ed ro\u010dn\u00edho limitu 1\/2 pr\u016fm\u011brn\u00e9 mzdy 21 983,5 K\u010d u v\u00fdplaty nepen\u011b\u017en\u00edch<br>benefit\u016f propl\u00e1cen\u00fdch mzdov\u00fdmi slo\u017ekami 9266-9275.<\/mark><\/strong><br>V\u0161echny tyto mzdov\u00e9 slo\u017eky jsou vid\u011bt na mzdov\u00e9m list\u011b, av\u0161ak pouze slo\u017eka 9275 je vid\u011bt na v\u00fdplatn\u00ed p\u00e1sce.<\/p>\n\n\n\n<p><em>V kmenov\u00e9m souboru zam\u011bstnance byly vytvo\u0159eny nov\u00e9 \u00fadaje<\/em>:<br><strong>L4698 M\u011bs\u00ed\u010dn\u00ed nepen\u011b\u017en\u00ed benefity \u2013 generuje mzdovou slo\u017ekou 9275.<\/strong><br><strong>L4699 \u00dahrn m\u011bs\u00ed\u010dn\u00edch nepen\u011b\u017en\u00edch benefit\u016f &#8211; do \u00fahrnu \u00fadaje L4699 se na\u010d\u00edtaj\u00ed v rekapitulaci mzdov\u00e9 slo\u017eky 9266-9275<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Lze vyu\u017e\u00edt mo\u017enosti zad\u00e1n\u00ed celkov\u00e9 hodnoty poskytnut\u00fdch nepen\u011b\u017en\u00edch benefit\u016f za m\u011bs\u00edc zad\u00e1n\u00edm v kmenov\u00e9 v\u011bt\u011b<br>zam\u011bstnance do \u00fadaje L4698. Jde o st\u00e1lou slo\u017eku mzdy a hodnota zadan\u00e1 v tomto \u00fadaji se prom\u00edt\u00e1 do mzdov\u00e9 slo\u017eky 9275.<\/li><li>\u010c\u00e1stky nepen\u011b\u017en\u00edch benefit\u016f je mo\u017en\u00e9 zad\u00e1vat mzdov\u00fdmi slo\u017ekami 9266-9275 p\u0159\u00edmo do \u010dasov\u00e9ho fondu.<\/li><li>\u00dahrn m\u011bs\u00ed\u010dn\u00edch nepen\u011b\u017en\u00edch benefit\u016f p\u0159edstavuje \u00fahrn nepen\u011b\u017en\u00edch benefit\u016f od za\u010d\u00e1tku roku do konce p\u0159edchoz\u00edho<br>mzdov\u00e9ho obdob\u00ed. Je editovateln\u00fd, je tedy mo\u017en\u00e9 nasazovat jeho hodnotu pro nov\u00e9 n\u00e1stupy atp.<\/li><\/ul>\n\n\n\n<p>V m\u011bs\u00edci, kdy dojde k p\u0159ete\u010den\u00ed limitu, se mzdovou slo\u017ekou 5408 za\u010dne hodnota nadlimitn\u00edho pln\u011bn\u00ed na\u010d\u00edtat do<br>z\u00e1kladu dan\u011b a z\u00e1kladen soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed a z tohoto nadlimitn\u00edho pln\u011bn\u00ed se odvede da\u0148 a soci\u00e1ln\u00ed<br>a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<br>Do u\u017eivatelsk\u00fdch mzdov\u00fdch slo\u017eek si mzdov\u00e9 slo\u017eky 9266\u20139275 zavedete ve funkci Mzdy 2\u20134\u20131.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">13. Platov\u00e9 tabulky pro p\u0159\u00edsp\u011bvkov\u00e9 a rozpo\u010dtov\u00e9 organizace<\/h2>\n\n\n\n<p>Pro rok 2024 beze zm\u011bny.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">14. Zru\u0161en\u00ed m\u011bs\u00ed\u010dn\u00ed slevy na studenta od 1.1.2024<\/h2>\n\n\n\n<p>Sleva na studenta se eviduje v \u00fadaji L3240 \u017d\u00e1ci a studenti na kart\u011b zam\u011bstnance na z\u00e1lo\u017ece Dan\u011bn\u00ed, kdy:<br>0 = zam\u011bstnanec nen\u00ed \u017e\u00e1k nebo student<br>1 = zam\u011bstnanec je \u017e\u00e1k nebo student<br>2 = zam\u011bstnanec je \u017e\u00e1k nebo student neuplat\u0148uj\u00edc\u00ed da\u0148ov\u00fd odpo\u010det<\/p>\n\n\n\n<p>V programu k 1.1.2024 dojde k automatick\u00e9mu p\u0159esunu hodnoty 1 na hodnotu 2 a hodnota 1 bude zak\u00e1z\u00e1na.<br><strong>Datum platnosti potvrzen\u00ed studenta DO mus\u00ed b\u00fdt zachov\u00e1no pro mo\u017enost evidence st\u00e1tn\u00edch poji\u0161t\u011bnc\u016f.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">15. Dohody a dovolen\u00e1<\/h2>\n\n\n\n<p>Do programu se u dohod nebude zad\u00e1vat u\u017eivatelem fiktivn\u00ed t\u00fddenn\u00ed \u00favazek 20 hodin.<br>N\u00e1rok na dovolenou budou m\u00edt zam\u011bstnanci na dohody p\u0159i odpracovan\u00ed 80 hodin a spln\u011bn\u00ed 4 odpracovan\u00fdch t\u00fddn\u016f.<br>Pro v\u00fdpo\u010det dovolen\u00e9 se pou\u017eije fixn\u00ed t\u00fddenn\u00ed \u00favazek 20 hodin t\u00fddn\u011b. Z\u00e1po\u010det pln\u011b a \u010d\u00e1ste\u010dn\u011b zapo\u010ditateln\u00fdch dob pro dovolenou bude prob\u00edhat stejn\u011b jako u hlavn\u00edch pracovn\u00edch pom\u011br\u016f do \u00fadaj\u016f L4304 a L4303.<br>Pro v\u00fdpo\u010det n\u00e1roku na dovolenou se budou zohled\u0148ovat hodiny v \u00fadaji L4303 p\u0159i odpracovan\u00ed 12n\u00e1sobku<br>20 hodin, tj. 240 hodin.<br>U DPP se nevyu\u017e\u00edv\u00e1 \u00fadaj L3338.<br>U v\u00fdpo\u010dtu dovolen\u00e9 u dohod nebude po\u010d\u00edtat program s v\u00fdhledem do budoucna, ale bude p\u0159id\u011blovat dovolenou pouze<br>za ji\u017e zaslou\u017een\u00e9 pln\u011b a \u010d\u00e1ste\u010dn\u011b zapo\u010ditateln\u00e9 doby.<br>V programu se p\u0159i p\u0159eklopen\u00ed do roku 2024 nebude automaticky u dohod napl\u0148ovat \u00fadaj L3322 N\u00e1rok na \u0159\u00e1dnou<br>dovolenou v t\u00fddnech.<\/p>\n\n\n\n<p><em><strong>U\u017eivatel\u00e9 si dopln\u00ed sami jedou z n\u00e1sleduj\u00edc\u00edch metod:<\/strong><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>p\u0159es hromadn\u00e9 zm\u011bny v kmenov\u00e9m souboru ve mzd\u00e1ch ve funkci Mzdy 2\u20131-4.<\/li><li>importem souboru ve funkci Mzdy 2\u20131\u20135 Dohr\u00e1n\u00ed z extern\u00edho souboru.<\/li><li>importem souboru ve funkci Pers 1\u20135 Dohr\u00e1n\u00ed z extern\u00edho souboru.<\/li><\/ul>\n\n\n\n<p>P\u0159i zalo\u017een\u00ed nov\u00e9 dohody se do \u00fadaje <strong>L3322 N\u00e1rok na \u0159\u00e1dnou dovolenou<\/strong> v t\u00fddnech bude automaticky napl\u0148ovat hodnota<br>z parametrick\u00e9ho souboru ve funkci Mzdy 2\u20137\u20131.<br>Hodnota v parametrick\u00e9m souboru ve funkci Mzdy 2\u20137\u20131 p\u0159edstavuje nejni\u017e\u0161\u00ed hodnotu, kter\u00e1 se d\u00e1 do L3322 zadat.<br>Pokud budete cht\u00edt zad\u00e1vat do \u00fadaje L3322 pro pracovn\u00ed pom\u011bry a pro dohody odli\u0161n\u00e9 hodnoty je nutn\u00e9 nasadit<br>v parametrick\u00e9m souboru ve funkci Mzdy 2\u20137-1 hodnotu ni\u017e\u0161\u00ed, abyste mohli v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance zm\u011bnit hodnotu v L3322 na vy\u0161\u0161\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>12. Zam\u011bstnaneck\u00e9 benefity \u2013 da\u0148ov\u00e9 osvobozen\u00ed nepen\u011b\u017en\u00edch pln\u011bn\u00ed v \u00a7 6 odst. 9 p\u00edsmeno d) ZDP<\/p>\n<p>13. Platov\u00e9 tabulky pro p\u0159\u00edsp\u011bvkov\u00e9 a rozpo\u010dtov\u00e9 organizace<\/p>\n<p>14. Zru\u0161en\u00ed m\u011bs\u00ed\u010dn\u00ed slevy na studenta od 1.1.2024<\/p>\n<p>15. Dohody a dovolen\u00e1<\/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-7462","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/7462","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=7462"}],"version-history":[{"count":5,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/7462\/revisions"}],"predecessor-version":[{"id":7481,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/7462\/revisions\/7481"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=7462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=7462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=7462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}