{"id":8049,"date":"2024-03-01T13:04:00","date_gmt":"2024-03-01T13:04:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=8049"},"modified":"2024-04-10T13:06:40","modified_gmt":"2024-04-10T13:06:40","slug":"dohody-o-provedeni-prace-v-roce-2024","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2024\/03\/01\/dohody-o-provedeni-prace-v-roce-2024\/","title":{"rendered":"Dohody o proveden\u00ed pr\u00e1ce v roce 2024"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">Zm\u011bny v oblasti dohod o proveden\u00ed pr\u00e1ce s \u00fa\u010dinnost\u00ed od 1. 7. 2024 budou pravd\u011bpodobn\u011b odlo\u017eeny na 1. 1. 2025. A co v\u00edc? Budou nahrazeny s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed nov\u00fdm konceptem.<\/h5>\n\n\n\n<p>Od \u010dervence 2024 by m\u011bla platit nov\u00e1 pravidla u dohod o proveden\u00ed pr\u00e1ce. Po\u010d\u00edtaj\u00ed se zaveden\u00edm dvou limit\u016f, nad kter\u00e9 se bude odv\u00e1d\u011bt pojistn\u00e9. Kv\u016fli kritice z \u0159ad odborn\u00edk\u016f a zam\u011bstnavatel\u016f v\u0161ak ministerstvo chyst\u00e1 dal\u0161\u00ed zm\u011bny.<\/p>\n\n\n\n<p>Dohody konan\u00e9 mimo pracovn\u00ed pom\u011br, tzv. DPP zas\u00e1hla od konce roku 2023 \u0159ada z\u00e1sadn\u00edch zm\u011bn. Jednak jsou to zm\u011bny, kter\u00e9 vyvolala novelizace<strong>&nbsp;z\u00e1kon\u00edku pr\u00e1ce<\/strong>. N\u011bkter\u00e9 z nich jsou \u00fa\u010dinn\u00e9 ji\u017e od 1. 10. 2023 resp. (pokud jde o n\u00e1rok na dovolenou) od 1. 1. 2024, jednak zm\u011bny obsa\u017een\u00e9 s \u00fa\u010dinnost\u00ed od 1. 7. 2024 v konsolida\u010dn\u00edm bal\u00ed\u010dku 2024. Je v\u0161ak velice pravd\u011bpodobn\u00e9, \u017ee zm\u011bny v oblasti dohod o proveden\u00ed pr\u00e1ce, kter\u00e9 maj\u00ed b\u00fdt \u00fa\u010dinn\u00e9 od 1. 7. 2024, budou z\u0159ejm\u011b odlo\u017eeny na 1. 1. 2025 a nav\u00edc budou nahrazeny nov\u00fdm konceptem. Kter\u00e9 zm\u011bny budou odlo\u017eeny a zda nap\u0159\u00edklad z\u016fstane od 1. 7. 2024 zachov\u00e1na povinnost oznamov\u00e1n\u00ed dohod o proveden\u00ed pr\u00e1ce, to n\u00e1m uk\u00e1\u017ee a\u017e budouc\u00ed legislativn\u00ed v\u00fdvoj.<\/p>\n\n\n\n<p><strong>Sou\u010d\u00e1st\u00ed tzv. konsolida\u010dn\u00edho bal\u00ed\u010dku 2024<\/strong>&nbsp;je koncep\u010dn\u00ed zm\u011bna t\u00fdkaj\u00edc\u00ed se&nbsp;\u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed (a s n\u00ed spojen\u00fdm odvodem pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed) u zam\u011bstnanc\u016f \u010dinn\u00fdch na z\u00e1klad\u011b dohod o proveden\u00ed pr\u00e1ce. Na tuto zm\u011bnu navazuje tak\u00e9 \u00faprava nahla\u0161ov\u00e1n\u00ed v\u0161ech dohod o proveden\u00ed pr\u00e1ce spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed \u2013 ka\u017ed\u00fd zam\u011bstnavatel, kter\u00fd vyu\u017e\u00edv\u00e1 dohody o proveden\u00ed pr\u00e1ce, by tak musel b\u00fdt registrov\u00e1n jako zam\u011bstnavatel u p\u0159\u00edslu\u0161n\u00e9 spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/p>\n\n\n\n<p><strong>Sou\u010dasn\u00fd limit, kter\u00fd je nastaven\u00fd a\u017e do 30. 6. 2024 jako m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem p\u0159ekra\u010duj\u00edc\u00ed fixn\u011b stanovenou \u010d\u00e1stku 10.000 K\u010d, je podle zat\u00edm platn\u00e9 \u00fapravy od 1. 7. 2024 nav\u00e1z\u00e1n na v\u00fdvoj pr\u016fm\u011brn\u00e9 mzdy. P\u0159edev\u0161\u00edm se m\u00e1 s\u010d\u00edtat:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>p\u0159\u00edjem z dohod o proveden\u00ed pr\u00e1ce plynouc\u00ed od jednoho zam\u011bstnavatele<\/li><li>p\u0159\u00edjem z dohod o proveden\u00ed pr\u00e1ce plynouc\u00ed od v\u0161ech zam\u011bstnavatel\u016f<\/li><\/ul>\n\n\n\n<p><strong>Podle v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy pro rok 2024 by tak od 1. 7. 2024 \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed zakl\u00e1dal nap\u0159.:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>p\u0159\u00edjem z jedn\u00e9 dohody o proveden\u00ed pr\u00e1ce u jednoho zam\u011bstnavatele dosahuj\u00edc\u00ed m\u011bs\u00ed\u010dn\u011b \u010d\u00e1stky 10.500 K\u010d (do 30. 6. 2024 zakl\u00e1d\u00e1 \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed a\u017e p\u0159ekro\u010den\u00ed limitu 10.000 K\u010d, podle nov\u00e9 \u00fapravy je rozhoduj\u00edc\u00ed ji\u017e dosa\u017een\u00ed limitu)<\/li><li>p\u0159\u00edjem z n\u011bkolika dohod o proveden\u00ed pr\u00e1ce u jednoho zam\u011bstnavatele dosahuj\u00edc\u00ed m\u011bs\u00ed\u010dn\u011b \u010d\u00e1stky 10.500 K\u010d<\/li><li>p\u0159\u00edjem z dohod o proveden\u00ed pr\u00e1ce od v\u00edce zam\u011bstnavatel\u016f, pokud by bylo dosa\u017eeno m\u011bs\u00ed\u010dn\u011b p\u0159\u00edjmu 17.500 K\u010d<\/li><\/ul>\n\n\n\n<p>S nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed bude nejsp\u00ed\u0161 do konce prvn\u00edho pololet\u00ed roku 2024 p\u0159ijata zcela jin\u00e1 podoba \u00fa\u010dasti na nemocensk\u00e9m poji\u0161t\u011bn\u00ed u dohod o proveden\u00ed pr\u00e1ce.&nbsp; Zm\u011bny budou nav\u00edc z\u0159ejm\u011b odlo\u017eeny a\u017e na 1. 1. 2025 a od 1. 1. 2025 by mohla b\u00fdt \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed u dohod o proveden\u00ed pr\u00e1ce upravena obdobn\u011b jako je tomu u dohod o pracovn\u00ed \u010dinnosti (v roce 2024 tedy dosa\u017een\u00edm p\u0159\u00edjmu 4.000 K\u010d), kdy by pouze jeden ze zam\u011bstnavatel\u016f mohl na z\u00e1klad\u011b ozn\u00e1men\u00ed uplatnit limit pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy (podle pr\u016fm\u011brn\u00e9 mzdy platn\u00e9 pro rok 2024 tedy dosa\u017een\u00ed p\u0159\u00edjmu 10.500 K\u010d) \u2013 m\u011bla by to b\u00fdt takzvan\u00e1 rezervace pro jednoho zam\u011bstnavatele. V p\u0159\u00edpad\u011b, \u017ee m\u00e1 pracovn\u00edk v\u00edce dohod u v\u00edce zam\u011bstnavatel\u016f, dostane rezervaci ten, kdo d\u0159\u00edv p\u0159ijde.<\/p>\n\n\n\n<p>U dal\u0161\u00edch dohod by se poji\u0161t\u011bn\u00ed neplatilo do \u010d\u00e1stky 4000 korun. Nad tuto sumu by se u\u017e odv\u00e1d\u011bla da\u0148 i pojistn\u00e9.<\/p>\n\n\n\n<p>Je ale tak\u00e9 mo\u017en\u00e9, \u017ee schv\u00e1len\u00e1 novela ohledn\u011b dohod u\u017e z\u016fstane beze zm\u011bn.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dohody o proveden\u00ed pr\u00e1ce v roce 2024<\/p>\n<p>Zm\u011bny v oblasti dohod o proveden\u00ed pr\u00e1ce s \u00fa\u010dinnost\u00ed od 1. 7. 2024 budou pravd\u011bpodobn\u011b odlo\u017eeny na 1. 1. 2025. A co v\u00edc? Budou nahrazeny s nejv\u011bt\u0161\u00ed pravd\u011bpodobnost\u00ed nov\u00fdm konceptem.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[365],"tags":[],"class_list":["post-8049","post","type-post","status-publish","format-standard","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8049","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=8049"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8049\/revisions"}],"predecessor-version":[{"id":8050,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8049\/revisions\/8050"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=8049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=8049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=8049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}