{"id":8529,"date":"2024-07-08T13:08:00","date_gmt":"2024-07-08T13:08:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=8529"},"modified":"2024-07-31T13:09:39","modified_gmt":"2024-07-31T13:09:39","slug":"dohoda-o-provedeni-prace-v-roce-2025","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2024\/07\/08\/dohoda-o-provedeni-prace-v-roce-2025\/","title":{"rendered":"Dohoda o proveden\u00ed pr\u00e1ce v roce 2025"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\"><strong>Zm\u011bny od roku 2025<\/strong><\/h5>\n\n\n\n<p>Dohoda o proveden\u00ed pr\u00e1ce (DPP) bude nov\u011b pova\u017eov\u00e1na bu\u010f za klasick\u00e9 (ostatn\u00ed) zam\u011bstn\u00e1n\u00ed, nebo za zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu \u2013 dle v\u00fd\u0161e p\u0159\u00edjmu za m\u011bs\u00edc. V\u00fdjimkou budou DPP v tzv. re\u017eimu ozn\u00e1men\u00e9 dohody. Ten p\u016fjde uplatnit jen na DPP u toho zam\u011bstnavatele, kter\u00fd nahl\u00e1s\u00ed dohodu na \u010cSSZ jako prvn\u00ed.<\/p>\n\n\n\n<p>Zam\u011bstnanci, kte\u0159\u00ed budou m\u00edt v\u00edce DPP, si tedy budou moci v&nbsp;ka\u017ed\u00e9m m\u011bs\u00edci stanovit, kter\u00e1 z&nbsp;DPP bude oznamovan\u00e1 (zam\u011bstnavatel ji elektronicky ozn\u00e1m\u00ed \u010cSSZ). Tato dohoda bude zv\u00fdhodn\u011bn\u00e1, bude mo\u017en\u00e9 na ni uplatnit vy\u0161\u0161\u00ed limit pro odvod soci\u00e1ln\u00edho a zdravotn\u00ed poji\u0161t\u011bn\u00ed (tzv. rozhodn\u00e1 \u010d\u00e1stka pro \u00fa\u010dast na poji\u0161t\u011bn\u00ed). Ten se u&nbsp;n\u00ed stanov\u00ed jako 25&nbsp;% pr\u016fm\u011brn\u00e9 mzdy dle&nbsp;<a href=\"https:\/\/www.mesec.cz\/zakony\/zakon-o-socialnim-pojisteni\/f7798838\/#p23b\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 23b odst. 4<\/a>&nbsp;<a href=\"https:\/\/www.mesec.cz\/zakony\/zakon-o-socialnim-pojisteni\/\" target=\"_blank\" rel=\"noreferrer noopener\">z\u00e1k. \u010d. 589\/1992 Sb.<\/a>&nbsp;(pro rok 2024&nbsp;jde po zaokrouhlen\u00ed na cel\u00e9 p\u011btistovky dol\u016f o&nbsp;\u010d\u00e1stku 10&nbsp;500&nbsp;K\u010d&nbsp;\u2013 rozhodnou \u010d\u00e1stku bude vyhla\u0161ovat MPSV ve Sb\u00edrce sd\u011blen\u00edm&nbsp;\u2013 tu platnou pro p\u0159\u00ed\u0161t\u00ed rok se dozv\u00edme na podzim). Proto\u017ee tento limit bude platn\u00fd jen u&nbsp;toho zam\u011bstnavatele, kter\u00fd ji ozn\u00e1mil jako prvn\u00ed, mohou si ostatn\u00ed u&nbsp;\u010cSSZ online ov\u011b\u0159it, \u017ee tuto hlavn\u00ed DPP u&nbsp;dan\u00e9ho \u010dlov\u011bka neozn\u00e1mil n\u011bkdo jin\u00fd u\u017e d\u0159\u00edve. V&nbsp;p\u0159\u00edpad\u011b DPP, u&nbsp;kter\u00e9 zam\u011bstnanec nepodepsal tzv. Prohl\u00e1\u0161en\u00ed poplatn\u00edka, aplikuje zam\u011bstnavatel na odm\u011bnu sr\u00e1\u017ekovou&nbsp;da\u0148.<\/p>\n\n\n\n<p>U&nbsp;v\u0161ech ostatn\u00edch neoznamovan\u00fdch DPP bude platit limit pro odvody pojistn\u00e9ho ve v\u00fd\u0161i 4000&nbsp;K\u010d. P\u0159i p\u0159\u00edjmu do t\u00e9to rozhodn\u00e9 \u010d\u00e1stky p\u016fjde o&nbsp;re\u017eim zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu (pojistn\u00e9 se neplat\u00ed) a je aplikov\u00e1na sr\u00e1\u017ekov\u00e1 da\u0148. P\u0159i p\u0159\u00edjmu nad rozhodnou \u010d\u00e1stku se odv\u00e1d\u00ed pojistn\u00e9 a plat\u00ed se z\u00e1lohov\u00e1&nbsp;da\u0148.<\/p>\n\n\n\n<p><strong>Re\u017eim ozn\u00e1men\u00e9 dohody se bude uplat\u0148ovat poprv\u00e9 na leden 2025, v&nbsp;term\u00ednu od 1.&nbsp;1.&nbsp;2025 do 20.&nbsp;2.&nbsp;2025.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bny od roku 2025<\/p>\n<p>Dohoda o proveden\u00ed pr\u00e1ce (DPP) bude nov\u011b pova\u017eov\u00e1na bu\u010f za klasick\u00e9 (ostatn\u00ed) zam\u011bstn\u00e1n\u00ed, nebo za zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu \u2013 dle v\u00fd\u0161e p\u0159\u00edjmu za m\u011bs\u00edc. V\u00fdjimkou budou DPP v tzv. re\u017eimu ozn\u00e1men\u00e9 dohody. Ten p\u016fjde uplatnit jen na DPP u toho zam\u011bstnavatele, kter\u00fd nahl\u00e1s\u00ed dohodu na \u010cSSZ jako prvn\u00ed.<\/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-8529","post","type-post","status-publish","format-standard","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8529","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=8529"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8529\/revisions"}],"predecessor-version":[{"id":8530,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/8529\/revisions\/8530"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=8529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=8529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=8529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}