{"id":9146,"date":"2025-01-15T09:10:00","date_gmt":"2025-01-15T09:10:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?p=9146"},"modified":"2025-01-24T09:39:08","modified_gmt":"2025-01-24T09:39:08","slug":"verze-v04r25m00","status":"publish","type":"post","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/2025\/01\/15\/verze-v04r25m00\/","title":{"rendered":"Verze V04R25M00"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">L E G I S L A T I V N \u00cd Z M \u011a N Y S \u00da \u010c I N N O S T \u00cd O D 1.1.2025<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">1) Minim\u00e1ln\u00ed mzda od 1.1.2025 (L2008)<\/h2>\n\n\n\n<p>Z\u00e1kladn\u00ed sazba minim\u00e1ln\u00ed mzdy pro stanovenou t\u00fddenn\u00ed pracovn\u00ed dobu 40 hodin \u010din\u00ed 20 800,- K\u010d za m\u011bs\u00edc nebo 124,40 K\u010d za hodinu.<\/p>\n\n\n\n<p>Nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy pro stanovenou t\u00fddenn\u00ed pracovn\u00ed dobu 40 hodin jsou odstup\u0148ov\u00e1ny podle slo\u017eitosti,<br>odpov\u011bdnosti a nam\u00e1havosti vykon\u00e1van\u00fdch prac\u00ed a nov\u011b jsou za\u0159azeny do 4 skupin pro plat.<\/p>\n\n\n\n<p>Nejni\u017e\u0161\u00ed \u00farovn\u011b zaru\u010den\u00e9 mzdy pro mzdu byly zru\u0161eny.<\/p>\n\n\n\n<p>Zda se va\u0161\u00ed organizace zaru\u010den\u00e1 mzda t\u00fdk\u00e1 nebo ne, \u0159\u00edd\u00ed nastaven\u00ed parametru Rozpo\u010dtov\u00e1 (p\u0159\u00edsp\u011bvkov\u00e1) organizace<br>v polo\u017ece menu M-2-7-1.<\/p>\n\n\n\n<p>Nejni\u017e\u0161\u00ed \u00farove\u0148 zaru\u010den\u00e9 mzdy v K\u010d:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Skupina prac\u00ed<\/th><th>Hodinov\u00e1 mzda od 1.1.2025<\/th><th>M\u011bs\u00ed\u010dn\u00ed mzda od 1.1.2025<\/th><\/tr><\/thead><tbody><tr><td>1.<\/td><td>124,40<\/td><td>20 800,-<\/td><\/tr><tr><td>2.<\/td><td>149,30<\/td><td>24 960,-<\/td><\/tr><tr><td>3.<\/td><td> 174,20<\/td><td>29 120,-<\/td><\/tr><tr><td>4.<\/td><td>199,10<\/td><td>33 280,-<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u00darove\u0148 zaru\u010den\u00e9 mzdy pro skupiny prac\u00ed, resp. stupe\u0148 n\u00e1ro\u010dnosti se nastav\u00ed u konkr\u00e9tn\u00edch polo\u017eek u\u017eivatelsk\u00e9ho<br>\u010d\u00edseln\u00edku L3210 &#8211; pracovn\u00ed m\u00edsto (funkce), ve funkci M-2-4-3 nebo P-3-1 pomoc\u00ed tla\u010d\u00edtka [Upravit].<br>Toto \u010d\u00edslo stupn\u011b n\u00e1ro\u010dnosti je pak zobrazov\u00e1no p\u0159ed \u010d\u00edslem funkce v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance ve funkci M-2-1-1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2) Maxim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro SP pro rok 2025 (L2007)<\/h2>\n\n\n\n<p>Maxim\u00e1ln\u00ed ro\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pro odvod soci\u00e1ln\u00edho pojistn\u00e9ho v roce 2025 \u010din\u00ed 2 234 736,- K\u010d (48 * 46 557,-).<br>&#8211; M\u011bs\u00ed\u010dn\u00ed limit \u010din\u00ed 186 228,- K\u010d (4 * 46 557,-)<br>&#8211; Pr\u016fm\u011brn\u00e1 mzda \u010din\u00ed 46 557,- K\u010d<br>&#8211; V\u0161eobecn\u00fd vym\u011b\u0159ovac\u00ed z\u00e1klad \u010din\u00ed 40 638,- K\u010d<\/p>\n\n\n\n<p>Pr\u016fm\u011brn\u00e1 mzda se po\u010d\u00edt\u00e1 jako n\u00e1sobek v\u0161eobecn\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu za kalend\u00e1\u0159n\u00ed rok, kter\u00fd o 2 roky p\u0159edch\u00e1z\u00ed<br>kalend\u00e1\u0159n\u00edmu roku, pro kter\u00fd se pr\u016fm\u011brn\u00e1 mzda zji\u0161\u0165uje a p\u0159epo\u010d\u00edt\u00e1vac\u00edho koeficientu, tj. VVZ za rok 2023 = 43 682,- K\u010d x koeficient pro p\u0159epo\u010det = 1,0658 = 46 557,- K\u010d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3) Pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a p\u0159\u00edsp\u011bvek na st\u00e1tn\u00ed politiku zam\u011bstnanosti<\/strong><\/h2>\n\n\n\n<p>Pro rok 2025 plat\u00ed ve v\u00fd\u0161i 24,8%<\/p>\n\n\n\n<p>U dal\u0161\u00edch skupin je zv\u00fd\u0161ena sazba poji\u0161t\u011bn\u00e9ho za organizaci:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>28,8 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fd odpov\u00edd\u00e1 \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f jeho zam\u011bstnanc\u016f, kte\u0159\u00ed vykon\u00e1vaj\u00ed pr\u00e1ce zdravotnick\u00e9ho z\u00e1chran\u00e1\u0159e nebo \u010dlena jednotky hasi\u010dsk\u00e9ho z\u00e1chrann\u00e9ho sboru podniku. <\/strong><ul><li>Nov\u011b je zaveden \u00fadaj L4251 Nav\u00fd\u0161en\u00ed SP za organizaci (hasi\u010di a z\u00e1chran\u00e1\u0159i). Tento nov\u00fd \u00fadaj najdete ve Mzd\u00e1ch na kart\u011b Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed.<ul><li>Klienti, kte\u0159\u00ed m\u011bli z\u00e1chran\u00e1\u0159e nebo hasi\u010de evidovan\u00e9 v \u00fadaji L3206 = 81 nemus\u00ed nic m\u011bnit. Opravn\u00fd program ve verzi 0 automaticky s\u00e1m nasad\u00ed hodnotu do \u00fadaje L4251 = 1 (za\u0161krtnut\u00fd parametr) v kmenov\u00e9 v\u011bt\u011b zam\u011bstnanc\u016f, kte\u0159\u00ed maj\u00ed L3206 = 81 Hasi\u010d, zdr.z\u00e1chran\u00e1\u0159. <\/li><\/ul><\/li><li>UPOZOR\u0147UJEME!! Nov\u011b je nutn\u00e9, aby mzdov\u00e9 \u00fa\u010detn\u00ed evidovaly hasi\u010de a z\u00e1chran\u00e1\u0159e v \u00fadaji L4251.<\/li><\/ul><\/li><li><strong>26,8 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu, kter\u00fd odpov\u00edd\u00e1 \u00fahrnu vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f jeho zam\u011bstnanc\u016f, kte\u0159\u00ed vykon\u00e1vaj\u00ed<br>\u010dinnost v rizikov\u00e9m zam\u011bstn\u00e1n\u00ed. Nov\u011b je zaveden \u00fadaj L4253 Nav\u00fd\u0161en\u00ed SP za organizaci (pr\u00e1ce v riziku). <\/strong><ul><li>Tento nov\u00fd \u00fadaj najdete ve Mzd\u00e1ch na kart\u011b Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed. <\/li><li>Mzdov\u00e1 \u00fa\u010detn\u00ed ozna\u010d\u00ed v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance parametr \u00fadaje L4253 v p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o \u010dinnost v rizikov\u00e9m zam\u011bstn\u00e1n\u00ed a odvod organizace na SP bude z vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f t\u011bchto zam\u011bstnanc\u016f nav\u00fd\u0161en na 26,8 %. <\/li><li>V p\u0159\u00edpad\u011b, kdy \u010d\u00e1st pr\u00e1ce zam\u011bstnance nespad\u00e1 do kategorie rizikov\u00e9 pr\u00e1ce, mzdov\u00e1 \u00fa\u010detn\u00ed vyk\u00e1\u017ee tento \u010das mzdov\u00fdmi slo\u017ekami, kter\u00e9 budou ozna\u010deny p\u0159\u00edznakem, \u017ee se nejedn\u00e1 o rizikovou pr\u00e1ci.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>V\u00fdpo\u010det pat\u0159i\u010dn\u00fdch odvod\u016f bude \u0159e\u0161it p\u0159\u00ed\u0161t\u00ed verze. V p\u0159\u00ed\u0161t\u00ed verzi se tak\u00e9 dozv\u00edte specifika, jak se budou rozpo\u010d\u00edt\u00e1vat vym\u011b\u0159ovac\u00ed z\u00e1klady mezi z\u00e1kladn\u00ed a zv\u00fd\u0161enou sazbu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4) Zm\u011bna v\u00fd\u0161e reduk\u010dn\u00edch hranic pro nemocensk\u00e9 d\u00e1vky a v\u00fdpo\u010det n\u00e1hrady p\u0159i do\u010dasn\u00e9 pracovn\u00ed neschopnosti<\/strong> (L2006)<\/h2>\n\n\n\n<p>Dne 24.10.2024 bylo ve Sb\u00edrce z\u00e1kon\u016f a mezin\u00e1rodn\u00edch smluv publikov\u00e1no pod \u010d. 307\/2024 Sb. sd\u011blen\u00ed Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed, kter\u00fdm se vyhla\u0161uje pro \u00fa\u010dely nemocensk\u00e9ho poji\u0161t\u011bn\u00ed v\u00fd\u0161e reduk\u010dn\u00edch hranic pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu platn\u00fdch v roce 2025.<\/p>\n\n\n\n<p>Ministerstvo pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed t\u00edmto sd\u011blen\u00edm vyd\u00e1van\u00fdm ka\u017edoro\u010dn\u011b dle \u00a7 22 odst. 3 z\u00e1kona \u010d. 187\/2006 Sb., o nemocensk\u00e9m poji\u0161t\u011bn\u00ed, vyhl\u00e1silo, \u017ee v roce 2025 bude \u010dinit v\u00fd\u0161e prvn\u00ed reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se zvy\u0161uje na 1 552,- K\u010d (doposud 1 466 K\u010d)<\/li><li>reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se zvy\u0161uje na 2 328,- K\u010d (doposud 2 199 K\u010d)<\/li><li>reduk\u010dn\u00ed hranice pro \u00fapravu denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu se zvy\u0161uje na 4 656,- K\u010d (doposud 4 397 K\u010d<\/li><\/ol>\n\n\n\n<p>T\u00edm se nav\u00fd\u0161\u00ed i reduk\u010dn\u00ed hranice pro redukci pr\u016fm\u011brn\u00e9ho hodinov\u00e9ho v\u00fdd\u011blku (\u00fadaj L4410 v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance) p\u0159i poskytov\u00e1n\u00ed n\u00e1hrady mzdy p\u0159i do\u010dasn\u00e9 pracovn\u00ed neschopnosti.<\/p>\n\n\n\n<p>Reduk\u010dn\u00ed hranice v nemocensk\u00e9m poji\u0161t\u011bn\u00ed v roce 2025:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Prvn\u00ed reduk\u010dn\u00ed hranice: 271,60 K\u010d (dosud 256,55 K\u010d)<\/li><li>Druh\u00e1 reduk\u010dn\u00ed hranice: 407,40 K\u010d (dosud 384,83 K\u010d)<\/li><li>T\u0159et\u00ed reduk\u010dn\u00ed hranice: 814,80 K\u010d (dosud 769,48 K\u010d)<\/li><\/ul>\n\n\n\n<p>Denn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad se uprav\u00ed pro v\u00fdpo\u010det nemocensk\u00e9ho (dle \u00a7 21 odst. 1 p\u00edsm. a) z\u00e1kona \u010d. 187\/2006 Sb., \u00a0o nemocensk\u00e9m poji\u0161t\u011bn\u00ed) tak, \u017ee do \u010d\u00e1stky prvn\u00ed reduk\u010dn\u00ed hranice se po\u010d\u00edt\u00e1 90 %, z \u010d\u00e1stky nad prvn\u00ed reduk\u010dn\u00ed hranici do druh\u00e9 reduk\u010dn\u00ed hranice se po\u010d\u00edt\u00e1 60 %, z \u010d\u00e1stky nad druhou reduk\u010dn\u00ed hranici do t\u0159et\u00ed reduk\u010dn\u00ed hranice se po\u010d\u00edt\u00e1 30 % a k \u010d\u00e1stce nad t\u0159et\u00ed reduk\u010dn\u00ed hranici se nep\u0159ihl\u00ed\u017e\u00ed.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>reduk\u010dn\u00ed hranice: 271,6 \u00d7 0,9 = 244,44 K\u010d<\/li><li>reduk\u010dn\u00ed hranice: 407,4\u2013 271,6= 135,8 \u00d7 0,6 = 81,48 K\u010d<\/li><li>reduk\u010dn\u00ed hranice: 814,8 \u2013 407,4 = 407,4 \u00d7 0,3 = 122,22 K\u010d<\/li><\/ol>\n\n\n\n<p>Maxim\u00e1ln\u00ed upraven\u00fd redukovan\u00fd z\u00e1klad:<\/p>\n\n\n\n<p>244,44 + 81,48 + 122,22 = 448,14 K\u010d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5) Rozhodn\u00fd p\u0159\u00edjem pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed pro SP<\/strong><\/h2>\n\n\n\n<p>Rozhodn\u00fd p\u0159\u00edjem pro \u00fa\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed <strong>pro rok 2025 je ve v\u00fd\u0161i 4 500,- K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b.<\/p>\n\n\n\n<p>V letech 2012 a\u017e 2018 se jednalo o \u010d\u00e1stku 2 500,- K\u010d.<br>V letech 2019 a\u017e 2020 se jednalo o \u010d\u00e1stku 3 000,- K\u010d.<br>V letech 2021 a\u017e 2022 se jednalo o \u010d\u00e1stku 3 500,- K\u010d.<br>V letech 2023 a\u017e 2024 se jednalo o \u010d\u00e1stku 4 000,-<\/p>\n\n\n\n<p>Jde o hranici rozhodn\u00e9ho p\u0159\u00edjmu pro zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu. Od ledna 2025 tedy v\u00a0p\u0159\u00edpad\u011b zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu (tj. zam\u011bstn\u00e1n\u00ed, kde sjednan\u00e1 \u010d\u00e1stka zapo\u010ditateln\u00e9ho p\u0159\u00edjmu je ni\u017e\u0161\u00ed ne\u017e rozhodn\u00fd p\u0159\u00edjem, anebo p\u0159\u00edjem nen\u00ed sjedn\u00e1n v\u016fbec) bude zam\u011bstnanec poji\u0161t\u011bn jen v t\u011bch m\u011bs\u00edc\u00edch, v nich\u017e dos\u00e1hne zapo\u010ditateln\u00e9ho p\u0159\u00edjmu <strong>alespo\u0148 4 500,- K\u010d<\/strong>.<\/p>\n\n\n\n<p>Zam\u011bstnanec bude \u00fa\u010dasten nemocensk\u00e9ho poji\u0161t\u011bn\u00ed (a tedy i d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed) t\u00e9\u017e v p\u0159\u00edpad\u011b, kdy bude vykon\u00e1vat v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci u t\u00e9ho\u017e zam\u011bstnavatele v\u00edce zam\u011bstn\u00e1n\u00ed mal\u00e9ho rozsahu a \u00fahrn zapo\u010ditateln\u00fdch p\u0159\u00edjm\u016f z\u00a0t\u011bchto zam\u011bstn\u00e1n\u00ed dos\u00e1hne v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci alespo\u0148 \u010d\u00e1stku rozhodn\u00e9ho p\u0159\u00edjmu 4 500,- K\u010d (do limitu 4 499,- K\u010d \u00fa\u010dast nen\u00ed).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6) V\u00fd\u0161e odvodu do st\u00e1tn\u00edho rozpo\u010dtu za ka\u017edou osobu se zdravotn\u00edm posti\u017een\u00edm za rok 2024<\/strong> (L2003)<\/h2>\n\n\n\n<p>V\u00fd\u0161e odvodu do st\u00e1tn\u00edho rozpo\u010dtu podle \u00a7 81 odst. 2 p\u00edsm. c) z\u00e1kona \u010d. 435\/2004 Sb. o zam\u011bstnanosti \u010din\u00ed za rok 2024 za ka\u017edou osobu se zdravotn\u00edm posti\u017een\u00edm, kterou by zam\u011bstnavatel m\u011bl zam\u011bstnat, <strong>112 767,50 K\u010d<\/strong>, co\u017e je 2,5n\u00e1sobek pr\u016fm\u011brn\u00e9 m\u011bs\u00ed\u010dn\u00ed mzdy v n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed za prvn\u00ed a\u017e t\u0159et\u00ed \u010dtvrtlet\u00ed kalend\u00e1\u0159n\u00edho roku, v n\u011bm\u017e povinnost plnit povinn\u00fd pod\u00edl osob se zdravotn\u00edm posti\u017een\u00edm vznikla (45 107,- K\u010d). <\/p>\n\n\n\n<p>Nov\u00e1 hodnota odvodu se prom\u00edt\u00e1 do v\u00fdpo\u010dtu ve formul\u00e1\u0159i vytv\u00e1\u0159en\u00e9m ve funkci M.10.14, kter\u00fd je ukl\u00e1d\u00e1n do p\u0159ehledu tiskov\u00fdch polo\u017eek u\u017eivatele ve form\u00e1tu PDF pod ozna\u010den\u00edm LZ320VP. <\/p>\n\n\n\n<p>V lo\u0148sk\u00e9m roce \u010dinila v\u00fd\u0161e odvodu za ka\u017edou osobu se zdravotn\u00edm poji\u0161t\u011bn\u00edm 106 067,50 K\u010d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7) Vym\u011b\u0159ovac\u00ed z\u00e1klad 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> (L2002)<\/h2>\n\n\n\n<p>S \u00fa\u010dinnost\u00ed od 1.1.2025 se zvy\u0161uje vym\u011b\u0159ovac\u00ed z\u00e1klad pro platbu pojistn\u00e9ho st\u00e1tem za \u201est\u00e1tn\u00ed poji\u0161t\u011bnce\u201c &nbsp;z dosavadn\u00edch 15 440,- K\u010d na <strong>15 749,- K\u010d<\/strong>.<\/p>\n\n\n\n<p>Platba pojistn\u00e9ho za osobu, za kterou st\u00e1t pojistn\u00e9 plat\u00ed, se od 1.1.2025 z \u010d\u00e1stky 2 085,- K\u010d zvy\u0161uje na <strong>2 127,- K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b.<\/p>\n\n\n\n<p>Od 1.1.2022 do 31.8.2022 VZ 14 570 K\u010d pojistn\u00e9 1 967 K\u010d<br>Od 1.9.2022 do 31.12.2022 VZ 11 014 K\u010d pojistn\u00e9 1 487 K\u010d<br>Od 1.1.2023 do 31.12.2023 VZ 14 074 K\u010d pojistn\u00e9 1 900 K\u010d<br>Od 1.1.2024 do 31.12.2024 VZ 15 440 K\u010d pojistn\u00e9 2 085 K\u010d<\/p>\n\n\n\n<p>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:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>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.<\/li><\/ul>\n\n\n\n<p>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\u00a0souvislosti s uplat\u0148ov\u00e1n\u00edm odpo\u010dtu zapot\u0159eb\u00ed respektovat n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>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><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><\/ul>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8) Minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zam\u011bstnanc\u016f pro ZP a zapo\u010ditateln\u00fd p\u0159\u00edjem pro odvod pojistn\u00e9ho na ZP<\/strong><\/h2>\n\n\n\n<p>U zam\u011bstnanc\u016f a osob bez zdaniteln\u00fdch p\u0159\u00edjm\u016f se minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad odv\u00edj\u00ed od aktu\u00e1ln\u00ed minim\u00e1ln\u00ed mzdy.<\/p>\n\n\n\n<p>Minim\u00e1ln\u00ed mzda od 1.1.2025 \u010din\u00ed 20 800,- K\u010d.<br>Minim\u00e1ln\u00ed \u010d\u00e1stka pojistn\u00e9ho \u010din\u00ed 2 808,- K\u010d.<\/p>\n\n\n\n<p><em>V roce 2024 byla minim\u00e1ln\u00ed mzda 18 900,- K\u010d, minim\u00e1ln\u00ed \u010d\u00e1stka pojistn\u00e9ho byla 2 552,- K\u010d.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>9) Zm\u011bny z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f \u010d. 586\/1992 Sb. zam\u011b\u0159en\u00e9 na da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti od ledna 2025<\/strong><\/h2>\n\n\n\n<p><strong>\u00daprava sazeb dan\u011b:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>15%<\/strong> sazba dan\u011b do hranice 3n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy 46 557,- K\u010d v <strong>m\u011bs\u00edci 139 671,-K\u010d<\/strong> do 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy 46 557,- K\u010d, tj. <strong>ro\u010dn\u011b 1 676 052,- K\u010d<\/strong>.<\/li><li><strong>23%<\/strong> sazba dan\u011b z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed v\u00fd\u0161e uveden\u00e9 hranice.<\/li><\/ul>\n\n\n\n<p>Limit pro uplatn\u011bn\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b u DPP nepodepsan\u00e9 da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed 11 499,- K\u010d.<br>Limit pro uplatn\u011bn\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b u PP nepodepsan\u00e9 da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed 4 499,- K\u010d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>10) P\u0159\u00edsp\u011bvek na stravn\u00e9<\/strong><\/h2>\n\n\n\n<p>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. V roce 2025 plat\u00ed v\u00fd\u0161e stravn\u00e9ho <strong>177,- K\u010d<\/strong>, z t\u00e9to \u010d\u00e1stky je 70 % <strong>osvobozeno = 123,90 K\u010d<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>11) Pau\u0161\u00e1ln\u00ed \u010d\u00e1stka n\u00e1hrady n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku v roce 2025 \u010din\u00ed 4,80 K\u010d<\/strong><\/h2>\n\n\n\n<p>V roce 2023 \u010dinila 4,60 K\u010d.<br>V roce 2024 \u010dinila 4,50 K\u010d.<\/p>\n\n\n\n<p>\u00dapravu hodnoty provedete ru\u010dn\u011b v parametrick\u00e9m souboru ve funkci M-2\u20137\u20131, v odd\u00edlu P\u0159\u00edplatky, mzdov\u00e1 slo\u017eka 591 P\u0159\u00edplatky za HomeOffice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>12) Zm\u011bny v nepen\u011b\u017en\u00edch benefitech<\/strong><\/h2>\n\n\n\n<p><em>Od roku 2025 se st\u00e1vaj\u00edc\u00ed volno\u010dasov\u00e9 benefity nov\u011b rozd\u011bl\u00ed na dv\u011b skupiny: volno\u010dasov\u00e9 aktivity a zdravotn\u00ed benefity.<\/em><\/p>\n\n\n\n<p><em>&nbsp;&nbsp; Ka\u017ed\u00e1 z t\u011bchto skupin bude m\u00edt vlastn\u00ed limit osvobozen\u00ed od dan\u011b:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em><strong>volno\u010dasov\u00e9 benefity do 23 278,50 K\u010d<\/strong> (polovina pr\u016fm\u011brn\u00e9 mzdy)<\/em> <\/li><li><em><strong>zdravotn\u00ed benefity do 46 557,- K\u010d<\/strong> (ro\u010dn\u00ed v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy)<\/em><\/li><\/ul>\n\n\n\n<p>Dosud se do z\u00e1konn\u00e9 v\u00fd\u0161e nepen\u011b\u017en\u00edch benefit\u016f na\u010d\u00edtaly mzdov\u00e9 slo\u017eky 9266\u20139275 P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b. <strong>Nyn\u00ed si sami ur\u010d\u00edte v nastaven\u00ed mzdov\u00e9 slo\u017eky, zda se jedn\u00e1 o volno\u010dasov\u00fd nebo o zdravotn\u00ed benefit<\/strong> a t\u00edm ur\u010d\u00edte jeho zapo\u010ditatelnost do limitu pro volno\u010dasov\u00e9 nebo zdravotn\u00ed benefity.<\/p>\n\n\n\n<p>Nastaven\u00ed mzdov\u00e9 slo\u017eky a jej\u00ed zapo\u010ditatelnosti se provede ve funkci M-2-4-2 Mzdov\u00e9 slo\u017eky &#8211; atributy.<br>Ve spodn\u00ed \u010d\u00e1sti okna, v \u00fadaji \u201eAlgoritmus 2\u201c vybrat jednu z n\u00e1sleduj\u00edc\u00edch mo\u017enost\u00ed:<\/p>\n\n\n\n<p>T\u00edm zajist\u00edte spr\u00e1vn\u00e9 za\u0159azen\u00ed mzdov\u00e9 slo\u017eky k odpov\u00eddaj\u00edc\u00edmu typu benefitu a dodr\u017een\u00ed z\u00e1konn\u00e9ho limitu.<\/p>\n\n\n\n<p>\u00dahrn zdravotn\u00edch benefit\u016f se napo\u010d\u00edt\u00e1v\u00e1 do nov\u00e9ho \u00fadaje L4697.<br>Pravideln\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edsp\u011bvek na nepen\u011b\u017en\u00ed benefity ur\u010den\u00fd \u00fadajem L4698 m\u016f\u017eete pou\u017e\u00edt na b\u011b\u017en\u00e9 i na zdravotn\u00ed benefity, co\u017e se \u0159\u00edd\u00ed nastaven\u00edm mzdov\u00e9 slo\u017eky 9275.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>13) Sleva na starobn\u00edho d\u016fchodce ve v\u00fd\u0161i 6,5 % na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed Z\u00e1kon \u010d. 589\/1992 Sb., o pojistn\u00e9m na soci\u00e1ln\u00ed zabezpe\u010den\u00ed \u2013 nov\u00e9 ustanoven\u00ed \u00a7 7d a \u00a7 7e.<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Podm\u00ednky pro uplatn\u011bn\u00ed slevy<\/strong><ul><li>Pro uplatn\u011bn\u00ed slevy na pojistn\u00e9m je nutn\u00e9 splnit n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<ul><li>Zam\u011bstnanec pob\u00edr\u00e1 starobn\u00ed d\u016fchod z \u010desk\u00e9ho d\u016fchodov\u00e9ho syst\u00e9mu.<\/li><li>Zam\u011bstnanec, kter\u00fd je po\u017eivatelem starobn\u00edho d\u016fchodu bude m\u00edt n\u00e1rok na slevu na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, pokud dos\u00e1hl d\u016fchodov\u00e9ho v\u011bku.<\/li><li>Pracovn\u00ed pom\u011br nebo dohoda o pracovn\u00ed \u010dinnosti je evidov\u00e1n a podl\u00e9h\u00e1 odvod\u016fm na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Mus\u00ed mu tedy vzniknout n\u00e1rok na jeho v\u00fdplatu v pln\u00e9 v\u00fd\u0161i a tato podm\u00ednka mus\u00ed platit po cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, za kter\u00fd si uplat\u0148uje slevu na pojistn\u00e9m.<\/li><\/ul><\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li><strong>Postup u zam\u011bstnavatele<\/strong><ul><li>Pracuj\u00edc\u00ed d\u016fchodci mus\u00ed postupovat podle n\u00e1sleduj\u00edc\u00edch krok\u016f:<ol><li><strong> Ozn\u00e1men\u00ed statusu starobn\u00edho d\u016fchodce<\/strong><ul><li>Zam\u011bstnanec mus\u00ed zam\u011bstnavateli dolo\u017eit sv\u016fj status starobn\u00edho d\u016fchodce.<\/li><li>Tento krok zahrnuje:<ul><li>P\u0159edlo\u017een\u00ed potvrzen\u00ed o pob\u00edr\u00e1n\u00ed starobn\u00edho d\u016fchodu, kter\u00e9 vystav\u00ed \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ).<\/li><li>Vypln\u011bn\u00ed \u010destn\u00e9ho prohl\u00e1\u0161en\u00ed o tom, \u017ee d\u016fchod st\u00e1le pob\u00edr\u00e1.<\/li><\/ul><\/li><\/ul><\/li><li><strong>Pod\u00e1n\u00ed \u017e\u00e1dosti o uplatn\u011bn\u00ed slevy<\/strong><ul><li>Zam\u011bstnanec po\u017e\u00e1d\u00e1 zam\u011bstnavatele o uplatn\u011bn\u00ed slevy na pojistn\u00e9m. \u017d\u00e1dost m\u016f\u017ee b\u00fdt sou\u010d\u00e1st\u00ed mzdov\u00fdch formul\u00e1\u0159\u016f nebo samostatn\u00fdm dokumentem.<\/li><li>Zam\u011bstnavatel je povinen \u017e\u00e1dost zpracovat a zahrnout slevu do v\u00fdpo\u010dtu m\u011bs\u00ed\u010dn\u00ed mzdy.<\/li><li>N\u00e1rok nebude mo\u017en\u00e9 uplatnit u zam\u011bstnavatele zp\u011btn\u011b.<\/li><\/ul><\/li><li><strong>Zpracov\u00e1n\u00ed ve mzdov\u00e9 agend\u011b<\/strong><ul><li>Zam\u011bstnavatel zohledn\u00ed slevu na pojistn\u00e9m p\u0159i v\u00fdpo\u010dtu hrub\u00e9 a \u010dist\u00e9 mzdy. Tato sleva se projev\u00ed v ni\u017e\u0161\u00edch odvodech a vy\u0161\u0161\u00edm \u010dist\u00e9m p\u0159\u00edjmu zam\u011bstnance.<\/li><\/ul><\/li><\/ol><\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li><strong>Postup p\u0159i uplatn\u011bn\u00ed slevy na pojistn\u00e9m \u2013 formul\u00e1\u0159<\/strong><ul><li>Sleva na pojistn\u00e9m pro pracuj\u00edc\u00edho d\u016fchodce se uplatn\u00ed prost\u0159ednictv\u00edm formul\u00e1\u0159e \u201eP\u0159ehled o v\u00fd\u0161i vym\u011b\u0159ovac\u00edho z\u00e1kladu a o v\u00fd\u0161i pojistn\u00e9ho\u201c, kter\u00fd bude pro tento \u00fa\u010del dopln\u011bn o p\u0159\u00edslu\u0161nou sekci.<\/li><li>Pokud zam\u011bstnanec uplatn\u00ed n\u00e1rok na slevu na pojistn\u00e9m na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, je zam\u011bstnavatel povinen na p\u0159ehledu uv\u00e9st:<ul><li>po\u010det zam\u011bstnanc\u016f s n\u00e1rokem na slevu v dan\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci,<\/li><li>\u00fahrn vym\u011b\u0159ovac\u00edch z\u00e1klad\u016f t\u011bchto zam\u011bstnanc\u016f,<\/li><li>\u00fahrn slev na pojistn\u00e9m za tyto zam\u011bstnance,<\/li><li>\u00fahrn pojistn\u00e9ho po sn\u00ed\u017een\u00ed o uplatn\u011bn\u00e9 slevy,<\/li><\/ul><\/li><\/ul><\/li><\/ol>\n\n\n\n<p><strong>Slevy u v\u00edce pracovn\u011bpr\u00e1vn\u00edch vztah\u016f<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Zam\u011bstnanci, kte\u0159\u00ed maj\u00ed u jednoho zam\u011bstnavatele v\u00edce pracovn\u011bpr\u00e1vn\u00edch vztah\u016f podl\u00e9haj\u00edc\u00edch soci\u00e1ln\u00edmu poji\u0161t\u011bn\u00ed, mohou slevu na pojistn\u00e9m uplatnit ze v\u0161ech t\u011bchto vztah\u016f. Sleva se v\u0161ak uplat\u0148uje jako celek, bez ohledu na po\u010det t\u011bchto vztah\u016f.<\/li><\/ul>\n\n\n\n<p><strong>Slevy p\u0159i navazuj\u00edc\u00edch pracovn\u00edch pom\u011brech<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pokud zam\u011bstn\u00e1n\u00ed skon\u010d\u00ed a zam\u011bstnanec ihned uzav\u0159e dal\u0161\u00ed pracovn\u00ed pom\u011br u t\u00e9ho\u017e zam\u011bstnavatele, bude mo\u017en\u00e9 uplatnit slevu na pojistn\u00e9m v obou navazuj\u00edc\u00edch pracovn\u00edch pom\u011brech. Zam\u011bstnavatel je v takov\u00e9m p\u0159\u00edpad\u011b povinen zohlednit tuto skute\u010dnost p\u0159i pod\u00e1v\u00e1n\u00ed p\u0159ehledu a v\u00fdpo\u010dtu slev.<\/li><li>Tento postup m\u00e1 zajistit, \u017ee sleva bude uplat\u0148ov\u00e1na spravedliv\u011b a v souladu s aktu\u00e1ln\u00ed legislativou, p\u0159i\u010dem\u017e povinnost spr\u00e1vn\u00e9 evidence a vykazov\u00e1n\u00ed spo\u010d\u00edv\u00e1 na zam\u011bstnavateli.<\/li><\/ul>\n\n\n\n<p>\u00a0<strong>Jak v Nuggetu:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Je zaveden nov\u00fd \u00fadaj L4254 &#8211; Sleva na SP pro d\u016fchodce. Tento \u00fadaj najdete ve mzd\u00e1ch, v kmenov\u00e9m v\u011bt\u011b zam\u011bstnance na z\u00e1lo\u017ece D\u016fchod.<\/strong><\/li><li>Po spln\u011bn\u00ed v\u0161ech podm\u00ednek mzdov\u00e1 \u00fa\u010detn\u00ed u starobn\u00edho d\u016fchodce, kter\u00fd m\u00e1 n\u00e1rok na slevu 6,5 %, zad\u00e1 v \u00fadaji L4254 n\u00e1rok na slevu.<\/li><\/ul>\n\n\n\n<p><strong><u>UPOZOR\u0147UJEME<\/u><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Spln\u011bn\u00ed podm\u00ednek si kontroluje mzdov\u00e1 \u00fa\u010detn\u00ed, tuto kontrolu ned\u011bl\u00e1 mzdov\u00fd program. <\/li><li>Zaveden\u00ed slevy na SP u d\u016fchodce lze prov\u00e9st jednotliv\u011b v kmenov\u00e9 v\u011bt\u011b zam\u011bstnance, nebo importem do kmenov\u00e9 v\u011bty zam\u011bstnance, nebo p\u0159es hromadn\u00e9 zm\u011bny ve mzd\u00e1ch.<\/li><\/ul>\n\n\n\n<p>Vznikla nov\u00e1 mzdov\u00e1 slo\u017eka 9042, ve kter\u00e9 bude vedena eviden\u010dn\u011b v\u00fd\u0161e slevy na SP pro d\u016fchodce. V\u00fd\u0161i slevy u jednotliv\u00fdch zam\u011bstnanc\u016f starobn\u00edch d\u016fchodc\u016f, kte\u0159\u00ed maj\u00ed n\u00e1rok na slevu SP 6,5 %, lze zjistit pomoc\u00ed Mzdov\u00fdch statistik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>14) Kdy generovat vzor NEMPRI2020 a kdy nov\u00fd vzor NEMPRI2025.<\/strong><\/h2>\n\n\n\n<p>Rozhodn\u00fdm datem pro generov\u00e1n\u00ed NEMPRI2020 nebo NEMPRI2025 nen\u00ed za\u010d\u00e1tek nep\u0159\u00edtomnosti, ale datum vystaven\u00ed rozhodnut\u00ed.<\/p>\n\n\n\n<p><em>P\u0159\u00edklad:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em>L\u00e9ka\u0159 vystav\u00ed rozhodnut\u00ed o pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed v prosinci 2024, ale zam\u011bstnankyn\u011b nastupuje v PPM a\u017e v roce 2025.<\/em> <em>Je nutn\u00e9 vystavit NEMPRI2020.<\/em><\/li><li><em>Datum vystaven\u00ed rozhodnut\u00ed program Nugget nem\u00e1 k dispozici, proto bude na mzdov\u00e9 \u00fa\u010detn\u00ed, aby pomoc\u00ed za\u0161krt\u00e1vac\u00edho pol\u00ed\u010dka ve funkci M-10-10-4 ur\u010dila, kter\u00fd formul\u00e1\u0159 NEMPRI se m\u00e1 vytvo\u0159it.<\/em><\/li><\/ul>\n\n\n\n<p>NEMPRI pro nemoc a vyrovn\u00e1vac\u00ed p\u0159\u00edsp\u011bvek v mate\u0159stv\u00ed se bude i nad\u00e1le generovat jako doposud, tj. z p\u0159ehledu eNeschopenek (M-2-3-11) nebo z polo\u017eky menu M-10-10-4.<\/p>\n\n\n\n<p>NEMPRI pro ostatn\u00ed d\u00e1vky se ve form\u00e1tu NEMPRI2020 tak\u00e9 vytv\u00e1\u0159\u00ed p\u0159es M-10-10-4, ve funkci M-2-3-12 se generuje pouze NEMPRI ve form\u00e1tu NEMPRI2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>15) Nov\u00e9 mzdov\u00e9 slo\u017eky pro dovolen\u00e9 pro dohody<\/strong><\/h2>\n\n\n\n<p>Dovolen\u00e1 pro dohody se nov\u011b vypl\u00e1c\u00ed mzdov\u00fdmi slo\u017ekami 6519 (m\u00edsto 6510 a 6511) a 6520 (m\u00edsto 6513 a 6516). Je to z toho d\u016fvodu, \u017ee mnoz\u00ed u\u017eivatel\u00e9 maj\u00ed pot\u0159ebu \u00fa\u010dtovat dovolenou dohod na jin\u00e9 \u00fa\u010dty, ne\u017e dovolenou hlavn\u00edch pracovn\u00edch pom\u011br\u016f.<\/p>\n\n\n\n<p>Zkontrolujte si, pros\u00edm, nastaven\u00ed \u00fa\u010dtov\u00e1n\u00ed t\u011bchto mzdov\u00fdch slo\u017eek a kontace ve funkci M-2-4-2, dle pot\u0159eby si tyto mzdov\u00e9 slo\u017eky p\u0159idejte do sv\u00fdch mzdov\u00fdch statistik a u\u017eivatelsk\u00fdch query.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>16) P\u0159ehled \u017e\u00e1dost\u00ed o d\u00e1vku (M-2-3-12)<\/strong><\/h2>\n\n\n\n<p>V p\u0159ehledu \u017e\u00e1dost\u00ed o d\u00e1vku jsou zobrazeny v\u0161echny \u017e\u00e1dosti, kter\u00e9 byly naimportov\u00e1ny do Nuggetu.<\/p>\n\n\n\n<p>Generovat slo\u017eky:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nov\u011b je zapojena funkce &#8222;Generovat slo\u017eky&#8220;, kter\u00e1 slou\u017e\u00ed pro p\u0159eveden\u00ed nep\u0159\u00edtomnosti do \u010dasov\u00e9ho fondu dle datum\u016f zadan\u00fdch ve formul\u00e1\u0159i.<\/li><li>Po spu\u0161t\u011bn\u00ed t\u00e9to volby u\u017eivatel obdr\u017e\u00ed hl\u00e1\u0161ku o pr\u016fb\u011bhu generov\u00e1n\u00ed. D\u00e1le se do tiskov\u00fdch zpr\u00e1v generuje protokol o p\u0159evzet\u00ed do \u010dasov\u00e9ho fondu.<\/li><\/ul>\n\n\n\n<p>Nej\u010dast\u011bj\u0161\u00ed chyby:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>na\u010dten\u00ed formul\u00e1\u0159e bez identifik\u00e1toru nebo s nespr\u00e1vn\u00fdm identifik\u00e1torem,<\/li><li>p\u0159ekryv datum\u016f v\u00edce nep\u0159\u00edtomnost\u00ed<\/li><\/ul>\n\n\n\n<p>UPOZOR\u0147UJEME:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Generov\u00e1n\u00ed je aktu\u00e1ln\u011b mo\u017en\u00e9 pouze pro zat\u00edm nep\u0159evzat\u00e9 \u017e\u00e1dosti, resp. pro \u017e\u00e1dosti, kter\u00e9 nemaj\u00ed \u017e\u00e1dn\u00e9 z\u00e1pisy v aktu\u00e1ln\u00edm \u010dasov\u00e9m fondu.<\/li><\/ul>\n\n\n\n<p>\u010casov\u00fd fond:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Funk\u010dn\u00ed tla\u010d\u00edtko \u010casov\u00fd fond otev\u0159e \u010dasov\u00fd fond dan\u00e9ho zam\u011bstnance, kde m\u016f\u017eete zkontrolovat vygenerovan\u00e9 mzdov\u00e9 slo\u017eky.<\/li><\/ul>\n\n\n\n<p>Pro jednodu\u0161\u0161\u00ed pr\u00e1ci s P\u0159ehledem d\u00e1vek je mo\u017eno pou\u017e\u00edt filtry.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Filtr umo\u017en\u00ed vyfiltrovat d\u00e1vky p\u0159evzat\u00e9\/nep\u0159evzat\u00e9 do \u010cF, stejn\u011b tak d\u00e1vky, u kter\u00fdch bylo vygenerov\u00e1no NEMPRI. Pomoc\u00ed filtru si mohu zobrazit d\u00e1vky vznikl\u00e9 v obdob\u00ed, kter\u00e9 pot\u0159ebuji zpracov\u00e1vat \u010di kontrolovat.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L E G I S L A T I V N \u00cd  Z M \u011a N Y  S  \u00da \u010c I N N O S T \u00cd  O D  1.1.2025<\/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-9146","post","type-post","status-publish","format-standard","hentry","category-verze"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/9146","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=9146"}],"version-history":[{"count":4,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/9146\/revisions"}],"predecessor-version":[{"id":9216,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/posts\/9146\/revisions\/9216"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=9146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/categories?post=9146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/tags?post=9146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}