{"id":9121,"date":"2025-01-10T12:19:10","date_gmt":"2025-01-10T12:19:10","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=9121"},"modified":"2025-01-10T12:19:11","modified_gmt":"2025-01-10T12:19:11","slug":"verze-v04r24m24","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2025\/01\/10\/verze-v04r24m24\/","title":{"rendered":"Verze V04R24M24"},"content":{"rendered":"\n

1) Zm\u011bna v posuzov\u00e1n\u00ed vy\u017eivovan\u00fdch osob pro exekuce a insolvence.<\/strong><\/h2>\n\n\n\n

V posledn\u00edm t\u00fddnu roku 2024 vy\u0161la ve Sb\u00edrce z\u00e1kon\u016f zm\u011bna, kter\u00e1 v\u00fdrazn\u00fdm zp\u016fsobem upravuje posuzov\u00e1n\u00ed vy\u017eivovan\u00fdch osob p\u0159i v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky pro exekuce \u010di insolvence (\u00a7 1 odst. 1 v\u011bty prvn\u00ed \u010d\u00e1sti za st\u0159edn\u00edkem na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 595\/2006 Sb., ve zn\u011bn\u00ed na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 441\/2024 Sb.). <\/p>\n\n\n\n

M\u011bn\u00ed se uplatn\u011bn\u00ed vy\u017eivovan\u00e9 osoby v p\u0159\u00edpad\u011b man\u017eela\/man\u017eelky nebo registrovan\u00e9ho partnera\/partnery. Nov\u011b bude pova\u017eov\u00e1n za vy\u017eivovanou osobu pouze v p\u0159\u00edpad\u011b, kdy dlu\u017en\u00edk nebo man\u017eel\/ka, registrovan\u00fd partner\/ka bude po\u017eivatelem starobn\u00edho d\u016fchodu, invalidn\u00edho d\u016fchodu ve II. nebo III. stupni nebo sirot\u010d\u00edho d\u016fchodu. <\/p>\n\n\n\n

Pokud zam\u011bstnanci zanik\u00e1 n\u00e1rok na uplatn\u011bn\u00ed man\u017eela\/man\u017eelky nebo partnera\/partnerky, je u n\u011bj t\u0159eba sn\u00ed\u017eit po\u010det vy\u017eivovan\u00fdch osob v \u00fadaji L4504.<\/strong> <\/p>\n\n\n\n

Nov\u00e9 posuzov\u00e1n\u00ed vy\u017eivovan\u00fdch osob se uplatn\u00ed ji\u017e p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy za prosinec, pokud v\u00fdplata prob\u011bhne a\u017e v lednu 2025 (\u00a7 4 odst. 1 a 2 na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 595\/2006 Sb.).<\/p>\n\n\n\n

2) Zm\u011bna v\u00fd\u0161e normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed pro ur\u010den\u00ed nezabaviteln\u00e9 \u010d\u00e1stky pro exekuce a insolvence.<\/strong><\/h2>\n\n\n\n

Od 1.1.2025 se m\u011bn\u00ed v\u00fd\u0161e nezabaviteln\u00e9 \u010d\u00e1stky s ohledem na zm\u011bnu v\u00fd\u0161e normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed na \u010d\u00e1stku 14680,-K\u010d.<\/strong> <\/p>\n\n\n\n

Nezabaviteln\u00e1 \u010d\u00e1stka je nad\u00e1le sou\u010dtem \u017eivotn\u00edho minima jednotlivce a \u010d\u00e1stky normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed. Podle novelizovan\u00e9ho na\u0159\u00edzen\u00ed vl\u00e1dy o nezabaviteln\u00fdch \u010d\u00e1stk\u00e1ch (novela \u010d. 441\/2024 Sb.) se p\u0159i v\u00fdpo\u010dtu nezabaviteln\u00e9 \u010d\u00e1stky nebude vych\u00e1zet z aktu\u00e1ln\u00edho \u017eivotn\u00edho minima a n\u00e1klad\u016f na bydlen\u00ed, ale z jejich v\u00fd\u0161e k 1. lednu 2025 (i v p\u0159\u00edpad\u011b zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed v pr\u016fb\u011bhu roku 2025).<\/p>\n\n\n\n

V\u00fd\u0161e nezabaviteln\u00e9 \u010d\u00e1stky <\/strong><\/p>\n\n\n\n

Od ledna 2025 tak \u010din\u00ed nezabaviteln\u00e1 \u010d\u00e1stka dlu\u017en\u00edka 13 026,66 K\u010d<\/strong>. Na ka\u017edou vy\u017eivovanou osobu, se uplatn\u00ed 1\/4 z hodnoty nezabaviteln\u00e9 \u010d\u00e1stky na osobu povinn\u00e9ho 3256,66 K\u010d.<\/strong> \u010c\u00e1stka, nad kterou se sraz\u00ed ve\u0161ker\u00fd zbytek mzdy, je stanovena na 29 310 K\u010d.<\/strong><\/p>\n\n\n\n

Polo\u017eka<\/th>ROK 2024<\/th>rok 2025<\/th><\/tr><\/thead>
\u017divotn\u00ed minimum jedince<\/td>4 860,- K\u010d<\/td>4 860,- K\u010d<\/td><\/tr>
N\u00e1klady na bydlen\u00ed pro dv\u011b osoby<\/td>14 197,- K\u010d<\/td>14 680,- K\u010d<\/td><\/tr>
Z\u00e1kladn\u00ed nezabaviteln\u00e1 \u010d\u00e1stka<\/td>19 057,- K\u010d<\/td>19 540,- K\u010d<\/td><\/tr>
Jeden a p\u016fln\u00e1sobek nezabaviteln\u00e9 \u010d\u00e1stky<\/td>28 585,50 K\u010d<\/td>29 310,- K\u010d<\/td><\/tr>
2\/3 z\u00e1kladn\u00ed nezabaviteln\u00e9 \u010d\u00e1stky<\/td>12 704,66 K\u010d<\/td>13 026,66 K\u010d<\/td><\/tr>
1\/4 z nezabaviteln\u00e9 \u010d\u00e1stky<\/td>3 176,16 K\u010d<\/td>3 256,66 K\u010d<\/td><\/tr>
1\/3 zbytku \u010dist\u00e9 mzdy<\/td>9 528,50 K\u010d<\/td>9 770,- K\u010d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3) Kdy generovat vzor NEMPRI2020 a kdy nov\u00fd vzor NEMPRI2025<\/strong><\/h2>\n\n\n\n

U d\u00e1vek, kter\u00e9 za\u010daly v roce 2024 se generuje NEMPRI ve funkci M-10-10-4<\/strong>. Funkce N\u00e1rok na nemocenskou d\u00e1vku bude generovat vzor NEMPRI2020 v p\u0159\u00edpad\u011b, kdy nep\u0159\u00edtomnost za\u010dala v roce 2024. <\/p>\n\n\n\n

U d\u00e1vek, kter\u00e9 za\u010daly v roce 2025 se generuje NEMPRI z p\u0159ehledu \u017e\u00e1dost\u00ed o d\u00e1vku ve funkci M-2-3-12<\/strong>. P\u0159ehled \u017e\u00e1dost\u00ed o d\u00e1vku v\u017edy generuje vzor NEMPRI2025, z\u00e1rove\u0148 prob\u00edh\u00e1 form\u00e1ln\u00ed kontrola generovan\u00e9ho XML na vypln\u011bn\u00ed povinn\u00fdch \u00fadaj\u016f.<\/p>\n\n\n\n

4) Nov\u00e9 tiskopisy<\/strong><\/h2>\n\n\n\n

Verze nasazuje nov\u00e9 tiskopisy:<\/p>\n\n\n\n

L320V Ohl\u00e1\u0161en\u00ed pln\u011bn\u00ed povinn\u00e9ho pod\u00edlu osob se zdravotn\u00edm posit\u011b\u017en\u00edm na celkov\u00e9m po\u010dtu zam\u011bstnanc\u016f zam\u011bstnavatele
L387W Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti
L390 \u017d\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed
L408 Ozn\u00e1men\u00ed zam\u011bstnavatele o \u017e\u00e1dosti zam\u011bstnance o d\u00e1vku
L559W V\u00fdkaz o \u00fapln\u00fdch n\u00e1kladech pr\u00e1ce – \u00daNP 4-01
L560 \u010ctvrtletn\u00ed v\u00fdkaz o praci – Pr\u00e1ce 2-04
L835V V\u00fdpo\u010det dan\u011b a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed<\/p>\n","protected":false},"excerpt":{"rendered":"

1) Zm\u011bna v posuzov\u00e1n\u00ed vy\u017eivovan\u00fdch osob pro exekuce a insolvence.<\/p>\n

2) Zm\u011bna v\u00fd\u0161e normativn\u00edch n\u00e1klad\u016f na bydlen\u00ed pro ur\u010den\u00ed nezabaviteln\u00e9 \u010d\u00e1stky pro exekuce a insolvence.<\/p>\n

3) Kdy generovat vzor NEMPRI2020 a kdy nov\u00fd vzor NEMPRI2025.<\/p>\n

4) Nov\u00e9 tiskopisy<\/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-9121","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/9121","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=9121"}],"version-history":[{"count":1,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/9121\/revisions"}],"predecessor-version":[{"id":9122,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/9121\/revisions\/9122"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=9121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=9121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=9121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}