{"id":1104,"date":"2023-05-15T15:30:51","date_gmt":"2023-05-15T15:30:51","guid":{"rendered":"https:\/\/haven-advisory.cz\/?p=1104"},"modified":"2024-02-26T11:31:28","modified_gmt":"2024-02-26T11:31:28","slug":"pravni-aktuality-kveten-2020","status":"publish","type":"post","link":"https:\/\/haven-advisory.cz\/aktuality\/pravni-aktuality-kveten-2020\/","title":{"rendered":"Pr\u00e1vn\u00ed aktuality \u2023 kv\u011bten 2020"},"content":{"rendered":"\n<p>Dovolujeme si V\u00e1m p\u0159edstavit n\u011bkolik novinek z&nbsp;oblasti judikatury a legislativy, kter\u00e9 ve\u0161ly v \u00fa\u010dinnost nebo byly projedn\u00e1v\u00e1ny v&nbsp;n\u011bkolika posledn\u00edch m\u011bs\u00edc\u00edch. O dal\u0161\u00edch zm\u011bn\u00e1ch V\u00e1s budeme informovat i v&nbsp;m\u011bs\u00edc\u00edch p\u0159\u00ed\u0161t\u00edch.<\/p>\n\n\n\n<p><strong>Kompenza\u010dn\u00ed bonus pro spole\u010dn\u00edky s.r.o.<\/strong><\/p>\n\n\n\n<p>V&nbsp;souvislosti s&nbsp;krizov\u00fdmi opat\u0159en\u00edmi a jejich sou\u010dasn\u00fdm uvol\u0148ov\u00e1n\u00edm byla schv\u00e1lena novela z\u00e1kona \u010d. 159\/2020 Sb., o kompenza\u010dn\u00edm bonusu. Tato novela (z\u00e1kon \u010d. 262\/2020 Sb.) vstoupila v&nbsp;\u00fa\u010dinnost dne 3. 6. 2020 a zakl\u00e1d\u00e1 vedle OSV\u010c nov\u011b pr\u00e1vo na kompenza\u010dn\u00ed bonus (zn\u00e1m\u00fd t\u00e9\u017e jako \u201eP\u011btadvac\u00edtka\u201c) i spole\u010dn\u00edk\u016fm spole\u010dnost\u00ed s&nbsp;ru\u010den\u00edm omezen\u00fdm. V\u00fd\u0161e bonusu \u010din\u00ed 500 K\u010d\/den p\u0159\u00edslu\u0161n\u00e9ho bonusov\u00e9ho obdob\u00ed. Ta jsou zat\u00edm dv\u011b \u2013 v&nbsp;r\u00e1mci prvn\u00edho lze z\u00edskat kompenza\u010dn\u00ed bonus a\u017e ve v\u00fd\u0161i 25&nbsp;000 K\u010d, v&nbsp;r\u00e1mci druh\u00e9ho a\u017e ve v\u00fd\u0161i 19&nbsp;500 K\u010d. \u017d\u00e1dost se pod\u00e1v\u00e1 u finan\u010dn\u00edho \u00fa\u0159adu <strong>p\u0159\u00edslu\u0161n\u00e9ho<\/strong> <strong>podle m\u00edsta bydli\u0161t\u011b spole\u010dn\u00edka<\/strong>. Pro p\u0159izn\u00e1n\u00ed bonusu mus\u00ed jak spole\u010dn\u00edk, tak tak\u00e9 spole\u010dnost, splnit n\u011bkolik podm\u00ednek.<\/p>\n\n\n\n<p>Spole\u010dn\u00edkem, kter\u00fd o kompenza\u010dn\u00ed bonus \u017e\u00e1d\u00e1, m\u016f\u017ee b\u00fdt <strong>pouze fyzick\u00e1 osoba<\/strong> odv\u00e1d\u011bj\u00edc\u00ed da\u0148 z&nbsp;p\u0159\u00edjmu v&nbsp;\u010cR (ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f jde o osoby s&nbsp;bydli\u0161t\u011bm v&nbsp;\u010cR), kter\u00e1 nen\u00ed v&nbsp;\u00fapadku a nen\u00ed nespolehliv\u00fdm pl\u00e1tcem nebo nespolehlivou osobou ve smyslu platn\u00fdch da\u0148ov\u00fdch p\u0159edpis\u016f. Pod\u00edl tohoto spole\u010dn\u00edka <strong>nesm\u00ed b\u00fdt v\u010dlen\u011bn do kmenov\u00e9ho listu<\/strong>. Spole\u010dn\u00edk z\u00e1rove\u0148 nesm\u00ed b\u00fdt p\u0159ihl\u00e1\u0161en k&nbsp;nemocensk\u00e9mu poji\u0161t\u011bn\u00ed jako zam\u011bstnanec, leda\u017ee je zam\u011bstnancem spole\u010dnosti s&nbsp;ru\u010den\u00edm omezen\u00fdm, jej\u00edm\u017e je z\u00e1rove\u0148 spole\u010dn\u00edkem. Pokud je fyzick\u00e1 osoba spole\u010dn\u00edkem ve v\u00edcero spole\u010dnostech s&nbsp;ru\u010den\u00edm omezen\u00fdm, nevznik\u00e1 j\u00ed n\u00e1rok na kompenza\u010dn\u00ed bonus za ka\u017edou spole\u010dnost \u2013 jin\u00fdmi slovy, ka\u017ed\u00e9 fyzick\u00e9 osob\u011b bude vyplacen jeden jednor\u00e1zov\u00fd bonus nehled\u011b na to, v&nbsp;kolika obchodn\u00edch korporac\u00edch je spole\u010dn\u00edkem. D\u016fle\u017eit\u00e9 je tak\u00e9 zm\u00ednit, \u017ee n\u00e1rok na kompenza\u010dn\u00ed bonus <strong>nevznik\u00e1, pokud je spole\u010dn\u00edk ji\u017e p\u0159\u00edjemcem jin\u00e9 st\u00e1tn\u00ed podpory<\/strong> (nap\u0159. v&nbsp;nezam\u011bstnanosti).<\/p>\n\n\n\n<p>Aby mohl b\u00fdt kompenza\u010dn\u00ed bonus spole\u010dn\u00edku p\u0159izn\u00e1n, mus\u00ed b\u00fdt spole\u010dn\u00edkem spole\u010dnosti s&nbsp;ru\u010den\u00edm omezen\u00fdm zalo\u017een\u00e9 za \u00fa\u010delem zisku, s\u00eddl\u00edc\u00ed v&nbsp;\u010cR (mimo \u010cR jen za p\u0159edpokladu, \u017ee j\u00ed z&nbsp;\u010cR plyne v\u011bt\u0161ina jej\u00edch p\u0159\u00edjm\u016f), kter\u00e1 m\u00e1 nejv\u00fd\u0161e dva spole\u010dn\u00edky (oba mus\u00ed z\u00e1rove\u0148 b\u00fdt fyzick\u00fdmi osobami) <strong>nebo<\/strong> jsou v\u0161emi jej\u00edmi spole\u010dn\u00edky (nehled\u011b na po\u010det, kter\u00fd m\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed ne\u017e dva) \u010dlenov\u00e9 jedn\u00e9 rodiny (tzv. <em>rodinn\u00e1 s.r.o.<\/em>), kter\u00e1 d\u00e1le <strong>ne\u010derp\u00e1<\/strong> <strong>na osobu spole\u010dn\u00edka<\/strong> jinou podporu \u2013 nap\u0159. z&nbsp;programu Antivirus (na vlastn\u00ed zam\u011bstnance tedy tuto podporu \u010derpat m\u016f\u017ee), a jej\u00ed\u017e ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu za rok 2019 byl <strong>minim\u00e1ln\u011b 180&nbsp;000 K\u010d<\/strong> nebo se minim\u00e1ln\u011b tato jeho v\u00fd\u0161e p\u0159edpokl\u00e1d\u00e1 v&nbsp;leto\u0161n\u00edm roce. Posledn\u00ed a nejd\u016fle\u017eit\u011bj\u0161\u00ed podm\u00ednkou je, \u017ee se spole\u010dnosti dotkla krizov\u00e1 opat\u0159en\u00ed (nap\u0159. musela omezit provoz, zaznamenala pokles popt\u00e1vky, dod\u00e1vek, apod.).<\/p>\n\n\n\n<p><strong>M\u011b\u0159en\u00ed teploty p\u0159i vstupu na pracovi\u0161t\u011b<\/strong><\/p>\n\n\n\n<p>S&nbsp;ohledem na st\u00e1vaj\u00edc\u00ed opat\u0159en\u00ed \u0159ady zam\u011bstnavatel\u016f, kte\u0159\u00ed v&nbsp;d\u016fsledku \u0161\u00ed\u0159en\u00ed koronaviru za\u010dali sv\u00fdm zam\u011bstnanc\u016fm m\u011b\u0159it p\u0159i vstupu na pracovi\u0161t\u011b t\u011blesnou teplotu, vydal \u00da\u0159ad pro ochranu osobn\u00edch \u00fadaj\u016f (\u00daOO\u00da) stanovisko k&nbsp;t\u00e9to z\u00e1le\u017eitosti.<\/p>\n\n\n\n<p>\u00daOO\u00da uzn\u00e1v\u00e1, \u017ee ka\u017ed\u00fd zam\u011bstnavatel m\u00e1 podle z\u00e1kon\u00edku pr\u00e1ce povinnost vytv\u00e1\u0159et pro sv\u00e9 zam\u011bstnance a osoby, kter\u00e9 se s&nbsp;jeho v\u011bdom\u00edm zdr\u017euj\u00ed na pracovi\u0161ti, bezpe\u010dn\u00e9 a zdrav\u00ed neohro\u017euj\u00edc\u00ed pracovn\u00ed prost\u0159ed\u00ed (zaji\u0161\u0165ovat BOZP), ov\u0161em podot\u00fdk\u00e1, <strong>\u017ee ani v&nbsp;dob\u011b nouzov\u00e9ho stavu nen\u00ed zpracov\u00e1n\u00ed t\u011blesn\u00e9 teploty zam\u011bstnanc\u016f jeho v\u00fdslovnou povinnost\u00ed<\/strong>. S&nbsp;p\u0159ihl\u00e9dnut\u00edm k&nbsp;nutn\u00fdm hygienick\u00fdm a protiinfek\u010dn\u00edm opat\u0159en\u00edm tato opat\u0159en\u00ed lze v\u0161ak podle \u00daOO\u00da <strong>pova\u017eovat za opr\u00e1vn\u011bn\u00fd z\u00e1jem zam\u011bstnavatele ve smyslu GDPR<\/strong>, jsou-li tyto \u00fadaje nezbytn\u00e9 k&nbsp;dost\u00e1n\u00ed povinnost\u00ed zam\u011bstnavatele p\u0159i prevenci ohro\u017een\u00ed zdrav\u00ed za st\u00e1vaj\u00edc\u00edch v\u00fdjime\u010dn\u00fdch podm\u00ednek. \u00daOO\u00da proto pova\u017euje za p\u0159\u00edpustn\u00fd postup, kdy\u017e zam\u011bstnavatel odep\u0159e p\u0159i nam\u011b\u0159en\u00ed vy\u0161\u0161\u00ed t\u011blesn\u00e9 teploty zam\u011bstnanci vstup na pracovi\u0161t\u011b a dohodne se s&nbsp;n\u00edm nap\u0159. na v\u00fdkonu pr\u00e1ce z&nbsp;domova.<\/p>\n\n\n\n<p>To v\u0161ak neznamen\u00e1, \u017ee k&nbsp;tomuto opat\u0159en\u00ed mohou p\u0159istoupit v\u0161ichni zam\u011bstnavatel\u00e9. Podle \u00daOO\u00da <strong>mus\u00ed spr\u00e1vce pr\u016fb\u011b\u017en\u011b posuzovat nezbytnost podobn\u00fdch opat\u0159en\u00ed<\/strong>, a to z&nbsp;hlediska charakteru pracovi\u0161t\u011b, po\u010dtu a koncentrace zam\u011bstnanc\u016f, i aktu\u00e1ln\u00edho v\u00fdvoje pandemie. \u00daOO\u00da proto zd\u016fraz\u0148uje, \u017ee opat\u0159en\u00ed, kter\u00e1 se s&nbsp;ohledem na st\u00e1vaj\u00edc\u00ed situaci mohou jevit jako nezbytn\u00e1, mohou po n\u00e1vratu k&nbsp;norm\u00e1ln\u00edmu stavu postr\u00e1dat d\u016fvodnost. Zam\u011bstnavatel by tedy m\u011bl jejich pot\u0159ebnost pr\u016fb\u011b\u017en\u011b hodnotit a v\u010das od nich upustit. Jejich znovuzaveden\u00ed by mohlo podle \u00daOO\u00da p\u0159ipadat v&nbsp;\u00favahu jen tehdy, kdy\u017e by se podobn\u00e1 situace v&nbsp;budoucnu opakovala.<\/p>\n\n\n\n<p><strong>St\u00e1t uhrad\u00ed podnikatel\u016fm polovinu n\u00e1jemn\u00e9ho<\/strong><\/p>\n\n\n\n<p>Evropsk\u00e1 komise odsouhlasila vl\u00e1dou schv\u00e1len\u00fd programem \u201e<em>COVID n\u00e1jemn\u00e9<\/em>\u201c. Program nyn\u00ed za\u010dne p\u0159ipravovat Ministerstvo pr\u016fmyslu a obchodu, spu\u0161t\u011bn by m\u011bl b\u00fdt nejpozd\u011bji do konce \u010dervna 2020. P\u0159edb\u011b\u017en\u00e1 verze po\u010d\u00edt\u00e1 s&nbsp;podporou vy\u010derpatelnou pro obdob\u00ed od 1. 4. do 30. 6. 2020. Aby v\u0161ak podnikatel 50% dotaci z\u00edskal, <strong>pronaj\u00edmatel mu bude s\u00e1m muset prominout 30 % z&nbsp;n\u00e1jemn\u00e9ho<\/strong>. Po se\u010dten\u00ed 30% slevy od pronaj\u00edmatele a 50% st\u00e1tn\u00ed dotace tak podnikatel-n\u00e1jemce zaplat\u00ed jen 20 % z&nbsp;v\u00fd\u0161e n\u00e1jemn\u00e9ho. V\u00fd\u0161e dotace m\u00e1 \u010dinit maxim\u00e1ln\u011b 10 milion\u016f K\u010d na jednoho podnikatele.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dovolujeme si V\u00e1m p\u0159edstavit n\u011bkolik novinek z&nbsp;oblasti judikatury a legislativy, kter\u00e9 ve\u0161ly v \u00fa\u010dinnost nebo byly projedn\u00e1v\u00e1ny v&nbsp;n\u011bkolika posledn\u00edch m\u011bs\u00edc\u00edch. O dal\u0161\u00edch [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00e1vn\u00ed aktuality \u2023 kv\u011bten 2020 - Haven Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/haven-advisory.cz\/aktuality\/pravni-aktuality-kveten-2020\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e1vn\u00ed aktuality \u2023 kv\u011bten 2020 - Haven Advisory\" \/>\n<meta property=\"og:description\" content=\"Dovolujeme si V\u00e1m p\u0159edstavit n\u011bkolik novinek z&nbsp;oblasti judikatury a legislativy, kter\u00e9 ve\u0161ly v \u00fa\u010dinnost nebo byly projedn\u00e1v\u00e1ny v&nbsp;n\u011bkolika posledn\u00edch m\u011bs\u00edc\u00edch. 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