[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.fontesh.cz\/vyuctovani-dane-z-prijmu-ze-zavisle-cinnosti\/#Article","mainEntityOfPage":"https:\/\/www.fontesh.cz\/vyuctovani-dane-z-prijmu-ze-zavisle-cinnosti\/","headline":"Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti","name":"Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti","description":"Kdy\u017e p\u0159ijde b\u0159ezen, znamen\u00e1 to pro OSV\u010c a dal\u0161\u00ed podnikatele v\u011bt\u0161\u00ed administrativn\u00ed z\u00e1t\u011b\u017e ne\u017e obvykle. Nejen\u017ee mus\u00ed do konce m\u011bs\u00edce […]","datePublished":"2020-03-24","dateModified":"2023-05-15","author":{"@type":"Person","@id":"https:\/\/www.fontesh.cz\/author\/#Person","name":"","url":"https:\/\/www.fontesh.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/9650bad63f840fe2951db83904c5d1edf6fafb8283b72071d80cdc2088366373?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9650bad63f840fe2951db83904c5d1edf6fafb8283b72071d80cdc2088366373?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"fontesh.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.fontesh.cz\/wp-content\/uploads\/img_a372541_w3671_t1583995452.jpg","url":"https:\/\/www.fontesh.cz\/wp-content\/uploads\/img_a372541_w3671_t1583995452.jpg","height":0,"width":0},"url":"https:\/\/www.fontesh.cz\/vyuctovani-dane-z-prijmu-ze-zavisle-cinnosti\/","about":["Podnik\u00e1n\u00ed"],"wordCount":489,"articleBody":"Kdy\u017e p\u0159ijde b\u0159ezen, znamen\u00e1 to pro OSV\u010c a dal\u0161\u00ed podnikatele v\u011bt\u0161\u00ed administrativn\u00ed z\u00e1t\u011b\u017e ne\u017e obvykle. Nejen\u017ee mus\u00ed do konce m\u011bs\u00edce podat P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za uplynul\u00fd hospod\u00e1\u0159sk\u00fd rok, u m\u011bs\u00ed\u010dn\u00edch pl\u00e1tc\u016f DPH je nutn\u00e9 do 25. 3. podat Kontroln\u00ed hl\u00e1\u0161en\u00ed a P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty za m\u011bs\u00edc \u00fanor, a ten, kdo m\u011bl v p\u0159edchoz\u00edm roce zam\u011bstnance – by\u0165 jen na Dohodu o proveden\u00ed pr\u00e1ce \u010di Dohodu o pracovn\u00ed \u010dinnosti – mus\u00ed vyplnit \u0159adu dal\u0161\u00edch tiskopis\u016f jak pro Finan\u010dn\u00ed \u00fa\u0159ad, tak i pro zam\u011bstnance.Podnikatel \u010di jin\u00e1 samostatn\u011b v\u00fdd\u011ble\u010dn\u00e1 osoba se mus\u00ed, v p\u0159\u00edpad\u011b, \u017ee chce n\u011bkoho zam\u011bstnat, registrovat na F\u00da jako pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f FO vyb\u00edran\u00e9 sr\u00e1\u017ekou (tzv. sr\u00e1\u017ekov\u00e1 da\u0148; Dohody – brig\u00e1dy), anebo jako pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f FO ze z\u00e1visl\u00e9 \u010dinnosti (z\u00e1lohov\u00e1 da\u0148, Pracovn\u00ed smlouva – pracovn\u00ed pom\u011br). P\u0159\u00edpadn\u011b se p\u0159ihl\u00e1s\u00ed k ob\u011bma mo\u017enostem.Vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1lohov\u00e9 dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti se pod\u00e1v\u00e1 bu\u010f v pap\u00edrov\u00e9 podob\u011b, a to do konce \u00fanora, anebo jako elektronick\u00e9 pod\u00e1n\u00ed, kter\u00e9 je podnikatel povinen prov\u00e9st do 20. b\u0159ezna. Sou\u010d\u00e1st\u00ed vy\u00fa\u010dtov\u00e1n\u00ed je p\u0159\u00edloha s uveden\u00edm po\u010dtu zam\u011bstnanc\u016f v jednotliv\u00fdch m\u011bs\u00edc\u00edch.Vy\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b se pod\u00e1v\u00e1 na tiskopisu Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a podnikatel je mus\u00ed odevzdat do konce b\u0159ezna. Vy\u00fa\u010dtov\u00e1n\u00ed se pod\u00e1v\u00e1, i kdy\u017e je nulov\u00e9.Zam\u011bstnanci zpravidla na podnikateli po\u017eaduj\u00ed Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech za uplynul\u00fd rok – pot\u0159ebuj\u00ed je v\u011bt\u0161inou proto, \u017ee samostatn\u011b odevzd\u00e1vaj\u00ed P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu. \u017d\u00e1dost by m\u011bli podat nejpozd\u011bji do 15. \u00fanora. Podnikatel si st\u00e1hne na str\u00e1nk\u00e1ch F\u00da aktu\u00e1ln\u00ed formul\u00e1\u0159 a potvrd\u00ed zam\u011bstnanci \u010d\u00e1stku zdaniteln\u00fdch p\u0159\u00edjm\u016f za cel\u00fd kalend\u00e1\u0159n\u00ed rok. D\u00e1le uvede sra\u017een\u00e9 z\u00e1lohy na da\u0148 z p\u0159\u00edjmu, odveden\u00e9 soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed a \u00fadaje o uplatn\u011bn\u00fdch slev\u00e1ch na dani.Jestli\u017ee zam\u011bstnanec chce, aby mu podnikatel ud\u011blal ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b, odevzd\u00e1 mu potvrzen\u00ed o p\u0159\u00edjmu ode v\u0161ech zam\u011bstnavatel\u016f a vypln\u00ed a podep\u00ed\u0161e zn\u00e1m\u00fd r\u016f\u017eov\u00fd formul\u00e1\u0159 Prohl\u00e1\u0161en\u00ed poplatn\u00edka. (Jednotliv\u00e1 zam\u011bstn\u00e1n\u00ed \u017eadatele se nesm\u00ed p\u0159ekr\u00fdvat). Z\u00fa\u010dtov\u00e1n\u00ed dan\u011b se neprov\u00e1d\u00ed u toho, kdo bude pod\u00e1vat P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu.                                                                                                                                                                                                                                                                                                                                                                                        4.1\/5 - (16 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti","item":"https:\/\/www.fontesh.cz\/vyuctovani-dane-z-prijmu-ze-zavisle-cinnosti\/#breadcrumbitem"}]}]