[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.equis.cz\/jak-vypocitat-cistou-mzdu\/#Article","mainEntityOfPage":"https:\/\/www.equis.cz\/jak-vypocitat-cistou-mzdu\/","headline":"Jak vypo\u010d\u00edtat \u010distou mzdu","name":"Jak vypo\u010d\u00edtat \u010distou mzdu","description":"Pokud n\u011bkdo doposud nem\u00e1 jasno ve v\u0161ech pojmech, t\u00fdkaj\u00edc\u00edch se v\u00fdplaty, mohly by mu objasn\u011bn\u00ed poskytnout n\u00e1sleduj\u00edc\u00ed \u0159\u00e1dky. \u010cistou mzdou se rozum\u00ed to, co pracovn\u00edci \u2013 a\u0165 u\u017e d\u011blnick\u00fdch profes\u00ed \u010di technicko-hospod\u00e1\u0159\u0161t\u00ed pracovn\u00edci \u2013 p\u0159inesou dom\u016f jako odm\u011bnu za svou","datePublished":"2021-05-21","dateModified":"2023-05-05","author":{"@type":"Person","@id":"https:\/\/www.equis.cz\/author\/#Person","name":"","url":"https:\/\/www.equis.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/0c4621640b5c0734669aeb181ef77969b528487727344f28e734a206566ea0f1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0c4621640b5c0734669aeb181ef77969b528487727344f28e734a206566ea0f1?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"equis.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.equis.cz\/wp-content\/uploads\/euro-427531_1280.jpg","url":"https:\/\/www.equis.cz\/wp-content\/uploads\/euro-427531_1280.jpg","height":0,"width":0},"url":"https:\/\/www.equis.cz\/jak-vypocitat-cistou-mzdu\/","about":["Online"],"wordCount":455,"articleBody":"        Pokud n\u011bkdo doposud nem\u00e1 jasno ve v\u0161ech pojmech, t\u00fdkaj\u00edc\u00edch se v\u00fdplaty, mohly by mu objasn\u011bn\u00ed poskytnout n\u00e1sleduj\u00edc\u00ed \u0159\u00e1dky.\u010cistou mzdou se rozum\u00ed to, co pracovn\u00edci \u2013 a\u0165 u\u017e d\u011blnick\u00fdch profes\u00ed \u010di technicko-hospod\u00e1\u0159\u0161t\u00ed pracovn\u00edci \u2013 p\u0159inesou dom\u016f jako odm\u011bnu za svou pr\u00e1ci.A jak se \u010dist\u00e1 mzda vypo\u010d\u00edt\u00e1v\u00e1? Ze mzdy hrub\u00e9, do konce roku 2020 se vypo\u010d\u00edt\u00e1vala ze superhrub\u00e9 mzdy. Ta v\u0161ak byla prozat\u00edm zru\u0161ena, proto se j\u00ed v tomto \u010dl\u00e1nku nebudeme zab\u00fdvat.Hrub\u00e1 mzda \u2013 tu m\u00e1 obvykle zam\u011bstnanec sjednanou v pracovn\u00ed smlouv\u011b, kterou s n\u00edm zam\u011bstnavatel uzav\u0159el. Pracovn\u00edci ve st\u00e1tn\u00edm sektoru jsou finan\u010dn\u011b ohodnoceni podle tarifn\u00edch \u201etabulek\u201c, v soukrom\u00e9 sf\u00e9\u0159e z\u00e1le\u017e\u00ed obvykle na dohod\u011b obou stran.Da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob ze zam\u011bstnaneck\u00e9 \u010dinnosti \u2013 zam\u011bstnanci odv\u00e1d\u00ed finan\u010dn\u00edmu \u00fa\u0159adu da\u0148 ve v\u00fd\u0161i 15 % sv\u00e9ho p\u0159\u00edjmu. Na v\u011bt\u0161inu z nich se v\u0161ak vztahuj\u00ed n\u011bkter\u00e9 z mnoha slev na dani. Po ukon\u010den\u00ed roku mohou pracovn\u00edci \u017e\u00e1dat o vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b.Slevy na poplatn\u00edka \u2013 ro\u010dn\u00ed sleva na dani na poplatn\u00edka pro rok 2021 \u010din\u00ed 27840 korun, co\u017e je m\u011bs\u00ed\u010dn\u011b 2320 K\u010d. Pro rok 2022 bude tato sleva ve v\u00fd\u0161i 30840 K\u010d.Sleva na vy\u017eivovan\u00e9ho man\u017eela \u2013 jestli\u017ee druh\u00fd z man\u017eel\u016f m\u00e1 ro\u010dn\u00ed p\u0159\u00edjem ni\u017e\u0161\u00ed ne\u017e 60 tis\u00edc korun, m\u016f\u017ee pracovn\u00edk uplatnit tuto slevu ve stejn\u00e9 v\u00fd\u0161i jako na sebe.Sleva na studenta \u2013 kdy\u017e pracovn\u00edk je\u0161t\u011b studuje, m\u00e1 n\u00e1rok na slevu na dani z p\u0159\u00edjmu ve v\u00fd\u0161i 335 K\u010d m\u011bs\u00ed\u010dn\u011b, a to tehdy, jestli\u017ee podepsal u zam\u011bstnavatele Prohl\u00e1\u0161en\u00ed k dani.Sleva na d\u011bti \u2013 tato sleva neboli da\u0148ov\u00fd bonus je odstup\u0148ov\u00e1na podle po\u010dtu potomk\u016f a tak\u00e9 podle toho, zda je d\u00edt\u011b dr\u017eitelem pr\u016fkazu ZTP nebo ZTP\/P.Zaplacen\u00e9 \u00faroky hypot\u00e9ky (pokud dolo\u017e\u00ed jejich \u00fahradu) si m\u016f\u017ee pracovn\u00edk rovn\u011b\u017e nechat ode\u010d\u00edst od z\u00e1kladu dan\u011b.Odvody z\u00e1loh na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed odv\u00e1d\u00ed zam\u011bstnanci p\u0159ibli\u017en\u011b v 1\/3 jejich skute\u010dn\u00e9 v\u00fd\u0161e \u2013 zbytek za n\u011b odv\u00e1d\u00ed zam\u011bstnavatel.Dal\u0161\u00edmi sr\u00e1\u017ekami ze mzdy m\u016f\u017ee b\u00fdt v\u00fd\u017eivn\u00e9 nebo t\u0159eba spl\u00e1tky p\u016fj\u010dek. Po zohledn\u011bn\u00ed da\u0148ov\u00fdch slev a sra\u017een\u00ed povinn\u00fdch z\u00e1loh SP a ZP a dal\u0161\u00edch spl\u00e1tek, zbude ur\u010dit\u00e1 suma, kter\u00e1 je zam\u011bstnanci vyplacena nebo odesl\u00e1na na \u00fa\u010det. A to je pr\u00e1v\u011b \u010dist\u00e1 mzda.                                                                                                                                                                                                                                                                                                                                                                                          4.4\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak vypo\u010d\u00edtat \u010distou mzdu","item":"https:\/\/www.equis.cz\/jak-vypocitat-cistou-mzdu\/#breadcrumbitem"}]}]