{"id":2291,"date":"2024-01-05T09:30:28","date_gmt":"2024-01-05T09:30:28","guid":{"rendered":"https:\/\/haven-advisory.cz\/?p=2291"},"modified":"2024-02-20T13:05:13","modified_gmt":"2024-02-20T13:05:13","slug":"vladni-konsolidacni-balicek","status":"publish","type":"post","link":"https:\/\/haven-advisory.cz\/aktuality\/vladni-konsolidacni-balicek\/","title":{"rendered":"Vl\u00e1dn\u00ed konsolida\u010dn\u00ed bal\u00ed\u010dek"},"content":{"rendered":"\n

Dne 1. 1. 2024 vstoupil v \u00fa\u010dinnost z\u00e1kon \u010d. 349\/2023 Sb., o konsolidaci ve\u0159ejn\u00fdch rozpo\u010dt\u016f (tzv. konsolida\u010dn\u00ed bal\u00ed\u010dek).<\/strong> Jedn\u00e1 se o rozs\u00e1hlou novelu m\u011bn\u00edc\u00ed v\u00edce ne\u017e \u0161est des\u00edtek z\u00e1kon\u016f, kter\u00e1 byla v posledn\u00ed dob\u011b p\u0159edm\u011btem \u010detn\u00fdch debat.<\/p>\n\n\n\n

C\u00edlem vl\u00e1dn\u00edho konsolida\u010dn\u00edho bal\u00ed\u010dku je sn\u00ed\u017eit v\u00fddaje a zv\u00fd\u0161it p\u0159\u00edjmy st\u00e1tn\u00edho rozpo\u010dtu. <\/strong>Za t\u00edm \u00fa\u010delem se na stran\u011b v\u00fddaj\u016f po\u010d\u00edt\u00e1 nap\u0159. se sn\u00ed\u017een\u00edm n\u00e1rodn\u00edch dotac\u00ed, zru\u0161en\u00edm n\u011bkter\u00fdch \u00fazemn\u00edch pracovi\u0161\u0165 Finan\u010dn\u00ed spr\u00e1vy, zm\u011bnami podm\u00ednek vypl\u00e1cen\u00ed podpory v nezam\u011bstnanosti (spo\u010d\u00edvaj\u00edc\u00edch zejm\u00e9na v prodlou\u017een\u00ed nezbytn\u00e9 doby \u00fa\u010dasti na d\u016fchodov\u00e9m poji\u0161t\u011bn\u00ed pro vznik n\u00e1roku na podporu), sn\u00ed\u017een\u00edm st\u00e1tn\u00ed podpory stavebn\u00edho spo\u0159en\u00ed na maxim\u00e1ln\u011b 1 000 K\u010d, zdra\u017een\u00edm d\u00e1lni\u010dn\u00edch zn\u00e1mek spolu se zaveden\u00edm pravideln\u00e9 valorizace jejich ceny \u010di zru\u0161en\u00edm kolk\u016f jako platebn\u00edho prost\u0159edku.<\/p>\n\n\n\n

V n\u00e1sleduj\u00edc\u00edm textu shrnujeme obsah vl\u00e1dn\u00edho konsolida\u010dn\u00edho bal\u00ed\u010dku a p\u0159edstavujeme kl\u00ed\u010dov\u00e9 zm\u011bny, kter\u00e9 z\u00e1kon p\u0159in\u00e1\u0161\u00ed.<\/p>\n\n\n\n

Zm\u011bny \u00fapravy dan\u011b z p\u0159\u00edjm\u016f, dan\u011b z nemovit\u00fdch v\u011bc\u00ed, dan\u011b z p\u0159idan\u00e9 hodnoty, spot\u0159ebn\u00edch a hazardn\u00edch dan\u00ed<\/strong><\/p>\n\n\n\n

\ud83d\udfe3DA\u0147 Z\u00a0P\u0158\u00cdJM\u016e PR\u00c1VNICK\u00ddCH OSOB<\/strong><\/p>\n\n\n\n

Sazba dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se zvy\u0161uje ze st\u00e1vaj\u00edc\u00edch 19 % na 21 %.<\/strong><\/p>\n\n\n\n

Pl\u00e1tce m\u00e1 nov\u011b oznamovac\u00ed povinnost v p\u0159\u00edpad\u011b p\u0159\u00edjm\u016f nerezident\u016f \u2013 osvobozen\u00fdch od sr\u00e1\u017ekov\u00e9 dan\u011b nebo nepodl\u00e9haj\u00edc\u00edch podle mezin\u00e1rodn\u00ed smlouvy zdan\u011bn\u00ed v \u010cesk\u00e9 republice \u2013 pouze u p\u0159\u00edjm\u016f z titulu \u00farok\u016f, licen\u010dn\u00edch poplatk\u016f a dividend.<\/p>\n\n\n\n

U \u00farokov\u00fdch p\u0159\u00edjm\u016f nav\u00edc nen\u00ed oznamovac\u00ed povinnost, pokud nep\u0159ev\u00fd\u0161\u00ed 300 tis. K\u010d m\u011bs\u00ed\u010dn\u011b. Pravidla pro oznamov\u00e1n\u00ed p\u0159\u00edjm\u016f podl\u00e9haj\u00edc\u00edch sr\u00e1\u017ekov\u00e9 dani se nem\u011bn\u00ed.<\/p>\n\n\n\n

U pr\u00e1vnick\u00fdch osob nov\u011b podl\u00e9haj\u00ed dani pouze realizovan\u00e9 (a nikoli tedy i nerealizovan\u00e9) kursov\u00e9 operace.<\/p>\n\n\n\n

Od 1. 1. 2024 maj\u00ed pr\u00e1vnick\u00e9 osoby mo\u017enost vylou\u010dit nerealizovan\u00e9 kursov\u00e9 rozd\u00edly ze z\u00e1kladu dan\u011b v obdob\u00ed jejich vzniku (za\u00fa\u010dtov\u00e1n\u00ed) a do z\u00e1kladu dan\u011b je zahrnout a\u017e v obdob\u00ed, kdy je kursov\u00fd rozd\u00edl realizov\u00e1n. Podm\u00ednkou pou\u017eit\u00ed tohoto voliteln\u00e9ho re\u017eimu je nutnost ozn\u00e1men\u00ed spr\u00e1vci dan\u011b o vstupu do tohoto re\u017eimu. Z\u00e1rove\u0148 se omezuje i mo\u017enost ukon\u010den\u00ed tohoto re\u017eimu, aby nebylo mo\u017en\u00e9 jednodu\u0161e p\u0159ech\u00e1zet mezi re\u017eimy vylu\u010dov\u00e1n\u00ed a nevylu\u010dov\u00e1n\u00ed kurzov\u00fdch rozd\u00edl\u016f a \u00fa\u010delov\u011b si tak ovliv\u0148ovat z\u00e1klad dan\u011b.<\/p>\n\n\n\n

Ru\u0161\u00ed se omezuj\u00edc\u00ed da\u0148ov\u00e1 uznatelnost p\u0159i n\u00e1kupu osobn\u00edch automobil\u016f pro podnikatelsk\u00e9 \u00fa\u010dely na prvn\u00ed dva miliony K\u010d<\/strong> z ceny voz\u016f, aby nedoch\u00e1zelo k po\u0159izov\u00e1n\u00ed luxusn\u00edch automobil\u016f pro soukrom\u00e9 \u00fa\u010dely tzv. na firmu. Nov\u011b tak odpisy z \u010d\u00e1stky nad dva miliony K\u010d nejsou da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem.<\/p>\n\n\n\n

U automobil\u016f na elektrick\u00fd pohon po\u0159\u00edzen\u00fdch v obdob\u00ed od 1. 1. 2024 do 31. 12. 2028 je mo\u017en\u00e9 uplatnit mimo\u0159\u00e1dn\u00e9 odpisy.<\/strong> P\u016fjde o jedinou polo\u017eku nov\u011b po\u0159\u00edzen\u00e9ho majetku, u kter\u00e9 je mo\u017en\u00e9 mimo\u0159\u00e1dn\u00e9 odpisy uplatnit.<\/p>\n\n\n\n

Zav\u00e1d\u00ed se takov\u00e9 povinnost velk\u00fdch nadn\u00e1rodn\u00edch skupin zve\u0159ej\u0148ovat zpr\u00e1vu
o dan\u00edch p\u0159\u00edjm\u016f, a to za zda\u0148ovac\u00ed obdob\u00ed zapo\u010dat\u00e1 22. 6. 2024. Vybran\u00e9 skupiny mus\u00ed nav\u00edc pod\u00e1vat i zpr\u00e1vu o udr\u017eitelnosti, a to za zda\u0148ovac\u00ed obdob\u00ed zapo\u010dat\u00e1 1. 1. 2024.<\/p>\n\n\n\n

\ud83d\udfe3DA\u0147 Z\u00a0P\u0158\u00cdJM\u016e FYZICK\u00ddCH OSOB<\/strong><\/p>\n\n\n\n

P\u00e1smo p\u0159\u00edjm\u016f fyzick\u00fdch osob, v r\u00e1mci kter\u00e9ho se plat\u00ed 23% sazba dan\u011b, za\u010d\u00edn\u00e1 nam\u00edsto 4n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy na 3n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy (tj. 131 901 K\u010d pro rok 2024).<\/p>\n\n\n\n

Znovu se zav\u00e1d\u00ed nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro zam\u011bstnance ve v\u00fd\u0161i 0,6 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu. <\/strong>Od ledna 2024 se tak celkov\u00e9 odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed u zam\u011bstnance zv\u00fd\u0161\u00ed na 7,1 % (nam\u00edsto 6,5 %). Zam\u011bstnanci pracuj\u00edc\u00ed na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce od 1. 7. 2024 nov\u011b podl\u00e9haj\u00ed \u00fa\u010dasti na nemocensk\u00e9m pojistn\u00e9m, pokud jejich p\u0159\u00edjem ze v\u0161ech dohod u jednoho zam\u011bstnavatele p\u0159ekro\u010d\u00ed \u010d\u00e1stku ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy (tj. 10 500 K\u010d v roce 2024) nebo ze v\u0161ech dohod u v\u00edcero zam\u011bstnavatel\u016f \u010d\u00e1stku 40 % pr\u016fm\u011brn\u00e9 mzdy (tj. 17 500 K\u010d v roce 2024).<\/p>\n\n\n\n

V p\u0159\u00edpad\u011b dohod u v\u00edcero zam\u011bstnavatel\u016f \u010d\u00e1st pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed, kter\u00e9 hrad\u00ed zam\u011bstnanec ve v\u00fd\u0161i 7,1 %, v\u0161ak odv\u00e1d\u00ed zam\u011bstnanec s\u00e1m za sebe. Povinnost odvodu zdravotn\u00edho poji\u0161t\u011bn\u00ed za zam\u011bstnance je zat\u00edm st\u00e1le na zam\u011bstnavateli.<\/p>\n\n\n\n

V\u00fddaje na nepen\u011b\u017en\u00ed benefity poskytovan\u00e9 zam\u011bstnanc\u016fm jsou na stran\u011b zam\u011bstnavatele da\u0148ov\u011b uznateln\u00e9<\/strong>, pokud podl\u00e9haj\u00ed zdan\u011bn\u00ed u zam\u011bstnance (tedy nad hodnotu osvobozen\u00e9ho p\u0159\u00edjmu zam\u011bstnance) a n\u00e1rok na jejich poskytnut\u00ed vypl\u00fdv\u00e1 bu\u010f ze smlouvy, vnit\u0159n\u00edho p\u0159edpisu nebo kolektivn\u00ed smlouvy.<\/p>\n\n\n\n

Slevu na dani na man\u017eela je nov\u011b mo\u017en\u00e9 uplatnit pouze na man\u017eela nebo man\u017eelku pe\u010duj\u00edc\u00ed o d\u00edt\u011b do 3 let v\u011bku.<\/strong><\/p>\n\n\n\n

Zru\u0161\u00ed se tzv. \u0161kolkovn\u00e9<\/strong>, tedy sleva na dani za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed. D\u00e1le se ru\u0161\u00ed sleva na dani na studenta<\/strong> a osvobozen\u00ed zv\u00fdhodn\u011bn\u00ed u mana\u017eersk\u00fdch byt\u016f<\/strong> (p\u0159echodn\u00e9 ustanoven\u00ed zajist\u00ed, \u017ee se zru\u0161en\u00ed nedotkne osob, kter\u00e9 v dan\u00fdch bytech m\u011bly bydli\u0161t\u011b p\u0159ed \u00fa\u010dinnost\u00ed z\u00e1kona) a p\u0159\u00edjm\u016f z tombol a hazardn\u00edch her ze st\u00e1vaj\u00edc\u00edho 1 milionu K\u010d na 50 000 K\u010d.<\/p>\n\n\n\n

Ru\u0161\u00ed se tak\u00e9 da\u0148ov\u00e1 uznatelnost tich\u00e9ho v\u00edna jako daru do 500 K\u010d<\/strong> na reprezenta\u010dn\u00ed \u00fa\u010dely \u010di odpo\u010det \u00fahrad za zkou\u0161ky ov\u011b\u0159uj\u00edc\u00ed v\u00fdsledky dal\u0161\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed. Limit pro osvobozen\u00ed tzv. stravenkov\u00e9ho pau\u0161\u00e1lu se uplatn\u00ed i na stravov\u00e1n\u00ed poskytovan\u00e9 nepen\u011b\u017en\u00ed formou. Ru\u0161\u00ed se osvobozen\u00ed pln\u011bn\u00ed poskytovan\u00fdch z fondu kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb.<\/p>\n\n\n\n

V\u0161echny doposud od dan\u011b osvobozen\u00e9 nepen\u011b\u017en\u00ed benefity, kter\u00e9 zam\u011bstnavatel zam\u011bstnanci poskytne, jsou osvobozeny od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob za dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed na stran\u011b zam\u011bstnance pouze do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy.
V roce 2024 je mo\u017en\u00e9 v \u00fahrnu osvobodit tyto benefity do \u010d\u00e1stky 21 983 K\u010d ro\u010dn\u011b. Nov\u00fd limit se uplatn\u00ed a\u017e na pln\u011bn\u00ed poskytnut\u00e1 zam\u011bstnavatelem po \u00fa\u010dinnosti novely.<\/p>\n\n\n\n

Zav\u00e1d\u00ed se ro\u010dn\u00ed limit pro osvobozen\u00ed ostatn\u00edch p\u0159\u00edjm\u016f ve v\u00fd\u0161i 50 000 K\u010d na poplatn\u00edka. Limit se uplatn\u00ed pouze u stanoven\u00fdch druh\u016f p\u0159\u00edjm\u016f.<\/p>\n\n\n\n

Zam\u011bstnanci se p\u0159i pou\u017e\u00edv\u00e1n\u00ed bezemisn\u00edch vozidel pro soukrom\u00e9 i slu\u017eebn\u00ed \u00fa\u010dely zapo\u010d\u00edt\u00e1 do mzdy jako nepen\u011b\u017en\u00ed p\u0159\u00edjem \u010d\u00e1stka ve v\u00fd\u0161i 0,25 % z po\u0159izovac\u00ed ceny v\u010detn\u011b DPH.<\/p>\n\n\n\n

Nov\u011b je stanoven limit osvobozen\u00ed p\u0159\u00edjm\u016f z \u00faplatn\u00e9ho p\u0159evodu pod\u00edl\u016f v obchodn\u00edch korporac\u00edch a cenn\u00fdch pap\u00edr\u016f na 40 000 000 K\u010d<\/strong> za zda\u0148ovac\u00ed obdob\u00ed s \u00fa\u010dinnost\u00ed od 1. 1. 2025. Z\u00e1rove\u0148 bude umo\u017en\u011bno p\u0159ecen\u011bn\u00ed nab\u00fdvac\u00ed hodnoty t\u011bchto pod\u00edl\u016f a cenn\u00fdch pap\u00edr\u016f k 31. 12. 2024, tak aby byl efektivn\u011b dan\u011bn jen n\u00e1r\u016fst hodnoty po 1. 1. 2025.<\/p>\n\n\n\n

\ud83d\udfe3DA\u0147 Z\u00a0P\u0158IDAN\u00c9 HODNOTY<\/strong><\/p>\n\n\n\n

Nam\u00edsto sou\u010dasn\u00fdch t\u0159\u00ed sazeb DPH se nov\u011b zav\u00e1d\u00ed dv\u011b \u2013 z\u00e1kladn\u00ed 21% a sn\u00ed\u017een\u00e1 12%. Z\u00e1rove\u0148 doch\u00e1z\u00ed i k p\u0159esunut\u00ed n\u011bkter\u00fdch polo\u017eek se z\u00e1kladn\u00ed sazby do sn\u00ed\u017een\u00e9
a naopak. Do z\u00e1kladn\u00ed sazby DPH jsou nov\u011b za\u0159azeny nap\u0159. kade\u0159nick\u00e9 a holi\u010dsk\u00e9 slu\u017eby, to\u010den\u00e9 pivo, slu\u017eby autor\u016f a um\u011blc\u016f, sb\u011br, p\u0159eprava a zpracov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu, opravy obuvi, ko\u017een\u00fdch v\u00fdrobk\u016f a kol, \u00faklidov\u00e9 pr\u00e1ce a palivov\u00e9 d\u0159evo. Ze z\u00e1kladn\u00ed do sn\u00ed\u017een\u00e9 sazby DPH se p\u0159esouv\u00e1 p\u0159\u00edle\u017eitostn\u00e1 a zvl\u00e1\u0161tn\u00ed linkov\u00e1 hromadn\u00e1 doprava osob. Zcela osvobozeny od DPH jsou nov\u011b knihy.<\/p>\n\n\n\n

\ud83d\udfe3DA\u0147 Z\u00a0NEMOVIT\u00ddCH V\u011aC\u00cd<\/strong><\/p>\n\n\n\n

Doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed dan\u011b z nemovit\u00fdch v\u011bc\u00ed. Vzhledem k diferenciaci jej\u00edch sazeb se zv\u00fd\u0161en\u00ed m\u011bn\u00ed v z\u00e1vislosti na ka\u017ed\u00e9 nemovitosti podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed \u2013 v pr\u016fm\u011bru se v\u0161ak sazby zvy\u0161uj\u00ed oproti st\u00e1vaj\u00edc\u00edmu stavu o 1,8n\u00e1sobek. Nav\u00edc se jako n\u00e1stroj proti znehodnocen\u00ed dan\u011b v \u010dase zav\u00e1d\u00ed infla\u010dn\u00ed koeficient (poprv\u00e9 se uplatn\u00ed v roce 2025), podle n\u011bho\u017e je da\u0148 pravideln\u011b navy\u0161ovan\u00e1. U zem\u011bd\u011blsk\u00fdch pozemk\u016f se nav\u00edc zvy\u0161uje nejvy\u0161\u0161\u00ed p\u0159\u00edpustn\u00e1 v\u00fd\u0161e m\u00edstn\u00edho koeficientu, kterou mohou obce zav\u00e9st.<\/p>\n\n\n\n

\ud83d\udfe3SPOT\u0158EBN\u00cd DAN\u011a A DAN\u011a Z\u00a0HAZARDU<\/strong><\/p>\n\n\n\n

Zav\u00e1d\u00ed se mechanismus pravideln\u00e9ho zvy\u0161ov\u00e1n\u00ed spot\u0159ebn\u00ed dan\u011b z lihu, cigaret, tab\u00e1ku na kou\u0159en\u00ed, doutn\u00edk\u016f a cigarillos v letech 2024 a\u017e 2027. D\u00e1le se zav\u00e1d\u00ed nov\u00e1 spot\u0159ebn\u00ed da\u0148 u e-cigaret a nikotinov\u00fdch s\u00e1\u010dk\u016f, jako\u017e i mechanismus jejich pravideln\u00e9ho zvy\u0161ov\u00e1n\u00ed v letech 2024 a\u017e 2027.<\/p>\n\n\n\n

Druh\u00e1 sazba dan\u011b z hazardn\u00edch her se zvy\u0161uje z 23 % na 30 % a minim\u00e1ln\u00ed da\u0148 za
1 hern\u00ed automat se zvy\u0161uje na 13 400 K\u010d.<\/p>\n\n\n\n

Doch\u00e1z\u00ed ke stanoven\u00ed vratek za tzv. zelenou naftu podle normativ\u016f, \u010d\u00edm\u017e odpadne podnikatel\u016fm povinnost v\u00e9st evidence skute\u010dn\u00e9 spot\u0159eby miner\u00e1ln\u00edch olej\u016f a m\u011blo by tak doj\u00edt k v\u00fdrazn\u00e9mu sn\u00ed\u017een\u00ed administrativy na stran\u011b podnikatel\u016f i st\u00e1tu. Zelenou naftou se rozum\u00ed n\u00e1rok zem\u011bd\u011blc\u016f na vr\u00e1cen\u00ed \u010d\u00e1sti spot\u0159ebn\u00ed dan\u011b z miner\u00e1ln\u00edch olej\u016f spot\u0159ebovan\u00fdch pro zem\u011bd\u011blskou prvov\u00fdrobu (vyjma rybn\u00edk\u00e1\u0159stv\u00ed).<\/p>\n\n\n\n

Zv\u00fd\u0161en\u00ed odvodov\u00e9 z\u00e1t\u011b\u017ee OSV\u010c<\/strong><\/p>\n\n\n\n

V letech 2024 a\u017e 2026 vzroste minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad pojistn\u00e9ho na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed OSV\u010c z 25 % na 40 % pr\u016fm\u011brn\u00e9 mzdy, tj. o 5 procentn\u00edch bod\u016f ro\u010dn\u011b, \u010d\u00edm\u017e se p\u0159ibl\u00ed\u017e\u00ed minim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad na \u00farove\u0148 minim\u00e1ln\u00ed mzdy. Z\u00e1rove\u0148 budou OSV\u010c platit pojistn\u00e9 nejm\u00e9n\u011b z 55 % nam\u00edsto sou\u010dasn\u00fdch 50 % z\u00e1kladu dan\u011b. Zdan\u011bny jsou ob\u011b skupiny (zam\u011bstnanci i OSV\u010c) stejn\u011b sazbou dan\u011b 15 % pro z\u00e1klad dan\u011b do 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy a 23 % pro \u010d\u00e1st z\u00e1kladu dan\u011b p\u0159esahuj\u00edc\u00edho 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n\n\n\n

U zam\u011bstnanc\u016f je z\u00e1kladem dan\u011b tzv. hrub\u00e1 mzda, u OSV\u010c je pak z\u00e1kladem dan\u011b rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji.<\/p>\n\n\n\n

Veden\u00ed \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b<\/strong><\/p>\n\n\n\n

Firmy, kter\u00e9 maj\u00ed v\u011bt\u0161inu transakc\u00ed v  ciz\u00ed m\u011bn\u011b, mohou od 1. 1. 2024 v\u00e9st \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b<\/strong> (bu\u010f EUR, USD nebo GBP), pokud je takov\u00e1 m\u011bna prim\u00e1rn\u00ed m\u011bnou ekonomick\u00e9ho prost\u0159ed\u00ed, ve kter\u00e9m \u00fa\u010detn\u00ed jednota p\u016fsob\u00ed. Sice do\u010dasn\u011b nebude pro vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f mo\u017en\u00e9 p\u0159\u00edmo pou\u017e\u00edt ciz\u00ed m\u011bnu, av\u0161ak p\u0159\u00ednos pro poplatn\u00edky spo\u010d\u00edv\u00e1 v mo\u017enosti pou\u017e\u00edt funk\u010dn\u00ed m\u011bnu v d\u00edl\u010d\u00edch kroc\u00edch pot\u0159ebn\u00fdch pro sestaven\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (tj. p\u0159epo\u010det a\u017e do \u00farovn\u011b agregovan\u00fdch polo\u017eek).<\/p>\n\n\n\n

P\u0159i v\u00fdpo\u010dtu dan\u011b se vych\u00e1z\u00ed z v\u00fdsledku hospoda\u0159en\u00ed v ciz\u00ed m\u011bn\u011b. Polo\u017eky uv\u00e1d\u011bn\u00e9
v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed budou p\u0159epo\u010dteny na \u010desk\u00e9 koruny na z\u00e1klad\u011b kurz\u016f \u010cNB (zpravidla kurzem ke konci zda\u0148ovac\u00edho obdob\u00ed). Limity dan\u00e9 z\u00e1konem o dan\u00edch
z p\u0159\u00edjm\u016f budou tak\u00e9 p\u0159epo\u010dteny na funk\u010dn\u00ed m\u011bnu.<\/p>\n\n\n\n

Da\u0148 je mo\u017en\u00e9 zaplatit v korun\u00e1ch nebo v ciz\u00ed m\u011bn\u011b. Nedoplatky nebo p\u0159eplatky z titulu kurzov\u00fdch rozd\u00edl\u016f nevzniknou, resp. nevznikne n\u00e1rok na jejich vr\u00e1cen\u00ed.<\/p>\n\n\n\n

Zastropov\u00e1n\u00ed \u00falev z odvod\u016f pro dohody o proveden\u00ed pr\u00e1ce a jejich evidence<\/strong><\/p>\n\n\n\n

Nov\u011b se stanov\u00ed dva limity pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed zam\u011bstnance, kter\u00fd pracuje na z\u00e1klad\u011b DPP<\/strong> (a t\u00edm i limity pro placen\u00ed pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed), kdy prvn\u00ed limit je stanoven pro DPP u jednoho zam\u011bstnavatele, a to ve v\u00fd\u0161i 25 % pr\u016fm\u011brn\u00e9 mzdy a druh\u00fd limit (vy\u0161\u0161\u00ed) je stanoven pro vznik \u00fa\u010dasti na poji\u0161t\u011bn\u00ed p\u0159i soub\u011bhu v\u00edce DPP u v\u00edce zam\u011bstnavatel\u016f, a to ve v\u00fd\u0161i 40 % pr\u016fm\u011brn\u00e9 mzdy. Pokud zam\u011bstnanec p\u0159ekro\u010d\u00ed jeden \u010di druh\u00fd limit, bude ji\u017e odvedeno i pojistn\u00e9. Aby opat\u0159en\u00ed mohlo b\u00fdt kontrolovan\u00e9, je zavedena evidence v\u0161ech DPP a p\u0159\u00edjm\u016f z t\u011bchto dohod.<\/p>\n\n\n\n

Jde o \u0159e\u0161en\u00ed sou\u010dasn\u00e9 nep\u0159\u00edzniv\u00e9 situace, kdy jsou dohody o proveden\u00ed pr\u00e1ce nam\u00edsto p\u0159\u00edle\u017eitostn\u00e9ho zam\u011bstn\u00e1n\u00ed jedin\u00fdm a \u010dast\u00fdm zdrojem p\u0159\u00edjmu n\u011bkter\u00fdch zam\u011bstnanc\u016f, kte\u0159\u00ed se v\u0161ak kv\u016fli tomu ne\u00fa\u010dastn\u00ed d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n

\n
LinkedIn | novinky z prvn\u00ed ruky<\/em><\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dne 1. 1. 2024 vstoupil v \u00fa\u010dinnost z\u00e1kon \u010d. 349\/2023 Sb., o konsolidaci ve\u0159ejn\u00fdch rozpo\u010dt\u016f (tzv. konsolida\u010dn\u00ed bal\u00ed\u010dek). 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