[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.fragante.cz\/cista-mzda\/#Article","mainEntityOfPage":"https:\/\/www.fragante.cz\/cista-mzda\/","headline":"\u010cist\u00e1 mzda","name":"\u010cist\u00e1 mzda","description":"\u010cist\u00e1 mzda Kalkulackacistemzdy je \u010d\u00e1stka, kterou zam\u011bstnanec dost\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u011b na \u00fa\u010det. Mzda je „o\u010di\u0161t\u011bna“ a z\u00e1lohy na dan\u011b po slev\u00e1ch a s o sr\u00e1\u017eky. Jak","datePublished":"2021-11-11","dateModified":"2023-06-07","author":{"@type":"Person","@id":"https:\/\/www.fragante.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.fragante.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/80bc9a30a8183589d38927f3b57d5a9aa763777ca2942415b346d54d020a9840?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/80bc9a30a8183589d38927f3b57d5a9aa763777ca2942415b346d54d020a9840?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"fragante.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.fragante.cz\/wp-content\/uploads\/money-3818438_1280_1.jpg","url":"https:\/\/www.fragante.cz\/wp-content\/uploads\/money-3818438_1280_1.jpg","height":0,"width":0},"url":"https:\/\/www.fragante.cz\/cista-mzda\/","about":["Business"],"wordCount":425,"articleBody":"      \u010cist\u00e1 mzda Kalkulackacistemzdy je \u010d\u00e1stka, kterou zam\u011bstnanec dost\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u011b na \u00fa\u010det. Mzda je „o\u010di\u0161t\u011bna“ a z\u00e1lohy na dan\u011b po slev\u00e1ch a s o sr\u00e1\u017eky.Jak se mzdov\u00e1 \u00fa\u010detn\u00ed k takov\u00e9 \u010d\u00e1stce dostane?Hrub\u00e1 mzda, tedy \u010d\u00e1stka, kter\u00e1 se uv\u00e1d\u00ed v pracovn\u00ed smlouv\u011b a v inzer\u00e1tech s nab\u00eddkou pr\u00e1ce, je z\u00e1kladem pro v\u00fdpo\u010det. Spolu s p\u0159\u00edsp\u011bvkem zam\u011bstnavatele na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed, tvo\u0159\u00ed celkov\u00fd n\u00e1klad na zam\u011bstnance. Hrubou mzdu tvo\u0159\u00ed z\u00e1kladn\u00ed mzda, osobn\u00ed ohodnocen\u00ed, p\u0159\u00edplatky, pr\u00e9mie, n\u00e1hrady mzdy. Od toho se d\u00e1le ode\u010dte soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed, z\u00e1konn\u00e9 sr\u00e1\u017eky a z\u00e1loha na dan\u011b. Vzore\u010dek tedy vypad\u00e1 takto:\u010cIST\u00c1 MZDA = hrub\u00e1 mzda – soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 6,5% – zdravotn\u00ed poji\u0161t\u011bn\u00ed 4,5% – da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob 15% (- slevy na dani)\u010cistou mzdu si m\u016f\u017eete spo\u010d\u00edtat i Vy sami v n\u011bkter\u00fdch z online kalkula\u010dek, jako nap\u0159\u00edklad kalkula\u010dka \u010dist\u00e9 mzdy.Slevy na dani jsou velmi d\u016fle\u017eit\u00e1 \u010d\u00e1st v\u00fdpo\u010dtu, mohou V\u00e1m u\u0161et\u0159it dost pen\u011bz. Jak\u00e9 slevy na dani tedy m\u016f\u017eeme uplatnit a kdy?Sleva na poplatn\u00edka – z\u00e1kladn\u00ed sleva, kterou uplat\u0148uje ka\u017ed\u00fd bez rozd\u00edlu, jedinou podm\u00ednkou je podepsan\u00e9 „prohl\u00e1\u0161en\u00ed poplatn\u00edka“Sleva pro dr\u017eitele ZTP\/P – jak ji\u017e z n\u00e1zvu vypl\u00fdv\u00e1 plat\u00ed pro dr\u017eitele pr\u016fkazu ZTP\/PSleva na vy\u017eivovan\u00e9ho man\u017eela\/man\u017eelku – pokud partnerovi p\u0159\u00edjmy za minul\u00fd rok nep\u0159es\u00e1hly stanovenou \u010d\u00e1stkuSleva na invaliditu – \u010d\u00e1stka z\u00e1vis\u00ed na stupni invaliditySleva na studenta – poplatn\u00edci, kte\u0159\u00ed se soustavn\u011b p\u0159ipravuj\u00ed na budouc\u00ed povol\u00e1n\u00ed studiemSleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte – tzv. \u0161kolkovn\u00e9Sleva na d\u011bti – v\u017edy uplat\u0148uje jen jeden z rodi\u010d\u016f, v\u011bt\u0161inou ten s vy\u0161\u0161\u00edm platemP\u0159ed rokem 2021 se do v\u00fdpo\u010dtu \u010dist\u00e9 mzdy zahrnovala „super hrub\u00e1 mzda“, to u\u017e ale nyn\u00ed neplat\u00ed. T\u00edm se tedy mzda, kter\u00e1 se V\u00e1m ka\u017ed\u00fd m\u011bs\u00edc objev\u00ed na \u00fa\u010dtu zv\u00fd\u0161ila. D\u00e1le se tak\u00e9 zv\u00fd\u0161ila o 3000,- K\u010d sleva na poplatn\u00edka, \u010di zv\u00fdhodn\u011bn\u00ed na d\u011bti. D\u00e1le tak\u00e9 neplat\u00ed ro\u010dn\u00ed ani m\u011bs\u00ed\u010dn\u00ed limit pro v\u00fdplatu da\u0148ov\u00e9ho bonusu (p\u0159eplatek na dan\u00edch, d\u00edky slev\u00e1m), co\u017e ocen\u00ed rodiny s d\u011btmi.                                                                                                                                                                                                                                                                                                                                                                                                  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