{"id":301433,"date":"2024-03-24T00:40:46","date_gmt":"2024-03-23T23:40:46","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=301433"},"modified":"2024-03-24T00:40:46","modified_gmt":"2024-03-23T23:40:46","slug":"dtest-zmeny-u-dohod-o-provedeni-prace","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=301433","title":{"rendered":"dTest: Zm\u011bny u dohod o proveden\u00ed pr\u00e1ce"},"content":{"rendered":"
Novela z\u00e1kon\u00edku pr\u00e1ce v oblasti dohod o prac\u00edch konan\u00fdch mimo pracovn\u00ed pom\u011br (DPP a DP\u010c) p\u0159inesla v posledn\u00edm roce velk\u00e9 zm\u011bny. Dal\u0161\u00ed zm\u011bny u dohod o proveden\u00ed pr\u00e1ce (DPP) maj\u00ed p\u0159ij\u00edt od 1. \u010dervence 2024. Dohod\u00e1\u0159e tentokr\u00e1t p\u0159\u00edli\u0161 nepot\u011b\u0161\u00ed, mohou toti\u017e p\u0159ij\u00edt o \u010d\u00e1st v\u00fdd\u011blku.<\/h6>\n

\"\"\u201ePrvn\u00ed v\u00fdznamn\u00e9 zm\u011bny u dohod\u00e1\u0159\u016f zapo\u010daly lo\u0148skou novelou z\u00e1kon\u00edku pr\u00e1ce, kdy se dohody za\u010daly v\u00edce p\u0159ibli\u017eovat pracovn\u00edmu pom\u011bru. Z hlediska \u00fapravy pracovn\u00ed doby a jej\u00ed rozvr\u017een\u00ed, doby odpo\u010dinku, z\u00e1konn\u00fdch p\u0159\u00edplatk\u016f \u010di nap\u0159\u00edklad p\u0159ek\u00e1\u017eek v pr\u00e1ci tak dohod\u00e1\u0159i z\u00edskali postaven\u00ed obdobn\u00e9 zam\u011bstnanc\u016fm. Od ledna maj\u00ed nav\u00edc dohod\u00e1\u0159i n\u00e1rok na dovolenou,\u201c<\/em> uv\u00e1d\u00ed Eduarda Hek\u0161ov\u00e1, \u0159editelka spot\u0159ebitelsk\u00e9 organizace dTest, a dod\u00e1v\u00e1: \u201eS v\u011bt\u0161\u00ed m\u00edrou regulace dohod vyvst\u00e1v\u00e1 ot\u00e1zka, zda se nevytr\u00e1c\u00ed jejich atraktivita spo\u010d\u00edvaj\u00edc\u00ed v jejich flexibilit\u011b a zda nedojde k jejich \u00fatlumu.\u201c<\/em><\/p>\n

P\u0159\u00edsn\u011bj\u0161\u00ed podm\u00ednky pro povinn\u00e9 odvody<\/h6>\n

Od \u010dervence se pak u dohod o proveden\u00ed pr\u00e1ce upravuj\u00ed hranice \u00fa\u010dasti na povinn\u00e9m poji\u0161t\u011bn\u00ed. V sou\u010dasn\u00e9 dob\u011b plat\u00ed, \u017ee dohod\u00e1\u0159i, kter\u00fd pracuje na DPP, vznik\u00e1 \u00fa\u010dast na odvodech, vyd\u011bl\u00e1-li si v\u00edce ne\u017e 10 tis\u00edc korun. Tato v\u00fd\u0161e se po\u010d\u00edt\u00e1 pro ka\u017ed\u00e9ho zam\u011bstnavatele samostatn\u011b. V p\u0159\u00edpad\u011b, \u017ee m\u011bl brig\u00e1dn\u00edk doposud dv\u011b a v\u00edce DPP a v ka\u017ed\u00e9 si vyd\u011blal m\u011bs\u00ed\u010dn\u011b do 10 tis\u00edc korun, pak mu nebyly odv\u00e1d\u011bny z\u00e1lohy na zdravotn\u00ed ani soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Nav\u00edc, pokud by dohod\u00e1\u0159 podepsal u zam\u011bstnavatele prohl\u00e1\u0161en\u00ed k dani z p\u0159\u00edjm\u016f, tedy zn\u00e1m\u00fd r\u016f\u017eov\u00fd formul\u00e1\u0159, mohl uplatnit i da\u0148ov\u00e9 slevy.<\/p>\n

\u201eS \u00fa\u010dinnost\u00ed od 1. \u010dervence 2024 jsou u DPP upraveny limity pro \u00fa\u010dast na poji\u0161t\u011bn\u00ed, kter\u00e9 se budou li\u0161it podle toho, zda m\u00e1 zam\u011bstnanec jednu nebo v\u00edce DPP,\u201c<\/em> vysv\u011btluje Eduarda Hek\u0161ov\u00e1 a dod\u00e1v\u00e1: \u201eTato zm\u011bna souvis\u00ed se snahou zamezit zneu\u017e\u00edv\u00e1n\u00ed dohod o proveden\u00ed pr\u00e1ce a zajistit jejich vyu\u017e\u00edv\u00e1n\u00ed p\u0159edev\u0161\u00edm jako dopl\u0148kov\u00e9ho zam\u011bstn\u00e1n\u00ed a zamezit soub\u011bh\u016fm DPP, u kter\u00fdch nedoch\u00e1z\u00ed k \u00fa\u010dasti na poji\u0161t\u011bn\u00ed.\u201c<\/em><\/p>\n

Rozhodn\u00e1 \u010d\u00e1stka m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku pro \u00fa\u010dast na pojistn\u00e9m bude \u010dinit 25 % pr\u016fm\u011brn\u00e9 mzdy (10 500 K\u010d v roce 2024) v p\u0159\u00edpad\u011b, \u017ee m\u00e1 zam\u011bstnanec uzav\u0159eny dohody u t\u00e9ho\u017e zam\u011bstnavatele. M\u00e1-li zam\u011bstnanec dohody u v\u00edce zam\u011bstnavatel\u016f, pak rozhodn\u00e1 \u010d\u00e1stka m\u011bs\u00ed\u010dn\u00edho v\u00fdd\u011blku odpov\u00edd\u00e1 40 % pr\u016fm\u011brn\u00e9 mzdy (17 500 K\u010d v roce 2024). Zam\u011bstnanec nav\u00edc bude v p\u0159\u00edpad\u011b soub\u011bhu dohod a v\u00fdd\u011blk\u016f p\u0159esahuj\u00edc\u00edch limit 40 % pr\u016fm\u011brn\u00e9 mzdy povinen odv\u00e9st pojistn\u00e9 z t\u011bch dohod, u kter\u00fdch odvodov\u00e1 povinnost nevznikla zam\u011bstnavateli.<\/p>\n

Nov\u00e9 povinnosti podnikatel\u016f<\/h6>\n

Ve\u0161ker\u00e9 informace u dohod\u00e1\u0159\u016f pracuj\u00edc\u00edch na dohodu o proveden\u00ed pr\u00e1ce bude evidovat \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed a v okam\u017eiku, kdy v\u00fdd\u011blek brig\u00e1dn\u00edka na DPP v \u00fahrnu p\u0159ekro\u010d\u00ed limit, budou muset zam\u011bstnavatel\u00e9 i dohod\u00e1\u0159 platit pojistn\u00e9. Zam\u011bstnavatel bude povinen pro tento \u00fa\u010del rovn\u011b\u017e v\u00e9st evidenci o sv\u00fdch brig\u00e1dn\u00edc\u00edch \u010dinn\u00fdch na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce.<\/p>\n

D\u00e1le bude zam\u011bstnavatel povinen upozornit nov\u00e9ho dohod\u00e1\u0159e na DPP na mo\u017en\u00fd vznik povinnosti odv\u00e9st pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed v p\u0159\u00edpad\u011b soub\u011bhu dohod a p\u0159ekro\u010den\u00ed stanoven\u00fdch limit\u016f, a to nejpozd\u011bji v den jeho n\u00e1stupu.<\/p>\n

Odlo\u017e\u00ed se zm\u011bny a\u017e na leden?<\/h6>\n

V sou\u010dasn\u00e9 dob\u011b by se v\u0161ak m\u011bla p\u0159ipravovat dal\u0161\u00ed novela z\u00e1kona, kter\u00e1 by \u00fa\u010dinnost \u010dervencov\u00e9 zm\u011bny poji\u0161t\u011bn\u00ed dohod\u00e1\u0159\u016f mohla odsunout a\u017e na 1. ledna 2025. \u201eZ\u00e1rove\u0148 pokud n\u00e1vrh projde legislativn\u00edm procesem, pak by mohlo od 1. ledna 2025 platit i pravidlo, \u017ee kdo p\u0159ihl\u00e1s\u00ed sv\u00e9ho dohod\u00e1\u0159e na \u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ) jako prvn\u00ed, nebude za n\u011bj do stanoven\u00e9 hranice odv\u00e1d\u011bt poji\u0161t\u011bn\u00ed,\u201c<\/em> uzav\u00edr\u00e1 Eduarda Hek\u0161ov\u00e1.<\/p>\n

Pokud maj\u00ed spot\u0159ebitel\u00e9 ot\u00e1zky k tomuto t\u00e9matu, mohou se obr\u00e1tit na bezplatnou spot\u0159ebitelskou poradnu dTestu, a to elektronicky na www.dtest.cz\/spotrebitelska-poradna<\/strong><\/a> nebo telefonicky na \u010d\u00edslo 299 149 009.<\/p>\n

 <\/p>\n

dTest<\/strong><\/p>\n

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Novela z\u00e1kon\u00edku <\/p>\n","protected":false},"author":2,"featured_media":301435,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[87],"tags":[],"jetpack_featured_media_url":"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/03\/21\/ram-dtest-zmeny.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/301433"}],"collection":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=301433"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/301433\/revisions"}],"predecessor-version":[{"id":301434,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/301433\/revisions\/301434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/301435"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=301433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=301433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=301433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}