{"id":9985,"date":"2025-01-02T08:38:43","date_gmt":"2025-01-02T08:38:43","guid":{"rendered":"https:\/\/www.automakers.cz\/?p=9985"},"modified":"2025-01-02T08:38:43","modified_gmt":"2025-01-02T08:38:43","slug":"prehled-legislativnich-zmen-v-roce-2025","status":"publish","type":"post","link":"https:\/\/www.automakers.cz\/?p=9985","title":{"rendered":"P\u0159ehled legislativn\u00edch zm\u011bn v roce 2025"},"content":{"rendered":"<p><strong><b>P\u0159ehled vybran\u00fdch legislativn\u00edch zm\u011bn, kter\u00e9 se letos dotknou jak firem, tak zam\u011bstnanc\u016f, p\u0159in\u00e1\u0161\u00ed poradensk\u00e1 BDO. Rok 2025 p\u0159inese novinky v DPH, pau\u0161\u00e1ln\u00ed dani, odvodech OSV\u010c, minim\u00e1ln\u00ed mzd\u011b, zku\u0161ebn\u00ed dob\u011b, v\u00fdpov\u011bdn\u00ed lh\u016ft\u011b, podm\u00ednk\u00e1ch pro dohod\u00e1\u0159e, zaru\u010den\u00e9 mzd\u011b, ESG reportingu i v zam\u011bstnaneck\u00fdch benefitech.<\/b><\/strong><!--more--><\/p>\n<p><strong><b>Odvody OSV\u010c se zv\u00fd\u0161\u00ed zhruba o tis\u00edcovku<\/b><\/strong><\/p>\n<p>Po\u010d\u00ednaje lednem 2025 se podnikatel\u016fm a \u017eivnostn\u00edk\u016fm op\u011bt zv\u00fd\u0161\u00ed odvody. Minim\u00e1ln\u00ed z\u00e1loha soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed OSV\u010c (s hlavn\u00ed \u010dinnost\u00ed) se v nov\u00e9m roce zvedne o 907 K\u010d a minim\u00e1ln\u00ed z\u00e1loha zdravotn\u00edho poji\u0161t\u011bn\u00ed stoupne o dal\u0161\u00edch 175 K\u010d, celkov\u011b tak jde o nav\u00fd\u0161en\u00ed o 1 082 korun m\u011bs\u00ed\u010dn\u011b.<\/p>\n<p><em><i>\u201eU soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed OSV\u010c se do roku 2023 minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad vypo\u010d\u00edt\u00e1val jako 25 % ze stanoven\u00e9 pr\u016fm\u011brn\u00e9 mzdy. Konsolida\u010dn\u00ed bal\u00ed\u010dek v\u0161ak p\u0159inesl zm\u011bnu ve v\u00fdpo\u010dtu a postupn\u00e9 nav\u00fd\u0161en\u00ed tohoto z\u00e1kladu. V roce 2024 se zv\u00fd\u0161il na 30 % pr\u016fm\u011brn\u00e9 mzdy, pro rok 2025 se pou\u017eije 35 % pr\u016fm\u011brn\u00e9 mzdy a od roku 2026 se v\u00fdpo\u010det ust\u00e1l\u00ed na 40 % pr\u016fm\u011brn\u00e9 mzdy. Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha pro OSV\u010c na hlavn\u00ed \u010dinnost pro rok 2025 tedy \u010din\u00ed 4 759 K\u010d,\u201c<\/i><\/em>\u00a0komentuje Jakub Kl\u00edma, da\u0148ov\u00fd poradce z BDO.<\/p>\n<p>V\u00fdpo\u010det minim\u00e1ln\u00edch z\u00e1loh na zdravotn\u00ed poji\u0161t\u011bn\u00ed je ji\u017e o n\u011bco jednodu\u0161\u0161\u00ed. \u00a0<em><i>\u201eMinim\u00e1ln\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad zdravotn\u00edho poji\u0161t\u011bn\u00ed se stejn\u011b jako v minulosti i v roce 2025 stanov\u00ed jako 50 % pr\u016fm\u011brn\u00e9 mzdy. Nav\u00fd\u0161en\u00ed je tedy dan\u00e9 pouze rostouc\u00ed v\u00fd\u0161\u00ed pr\u016fm\u011brn\u00fdch mezd,\u201c <\/i><\/em>vysv\u011btluje Jakub Kl\u00edma. Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1loha pro OSV\u010c na hlavn\u00ed \u010dinnost pro rok 2025 tedy \u010din\u00ed 3 143 K\u010d.<\/p>\n<p>OSV\u010c na vedlej\u0161\u00ed \u010dinnost minim\u00e1ln\u00ed z\u00e1lohu na zdravotn\u00ed poji\u0161t\u011bn\u00ed stanovenou nemaj\u00ed: bu\u010f ji neplat\u00ed v\u016fbec (v p\u0159\u00edpadech, kdy jsou z\u00e1rove\u0148 zam\u011bstnan\u00e9), nebo ji plat\u00ed na z\u00e1klad\u011b v\u00fdpo\u010dtu z posledn\u00ed zn\u00e1m\u00e9 odvodov\u00e9 povinnosti (v ostatn\u00edch p\u0159\u00edpadech). Zved\u00e1 se i m\u011bs\u00ed\u010dn\u00ed platba zdravotn\u00edho poji\u0161t\u011bn\u00ed pro\u00a0osoby bez zdaniteln\u00fdch p\u0159\u00edjm\u016f, a to na \u010d\u00e1stku 2 808 K\u010d.<\/p>\n<p>Co se d\u00e1le zvy\u0161uje, je i minim\u00e1ln\u00ed z\u00e1loha na nemocensk\u00e9 poji\u0161t\u011bn\u00ed, a to na \u010d\u00e1stku 243 K\u010d. Nemocensk\u00e9 poji\u0161t\u011bn\u00ed je nicm\u00e9n\u011b pro OSV\u010c dobrovoln\u00e9, platit jej tedy nemus\u00ed. <em><i>\u201e\u00da\u010dast na nemocensk\u00e9m poji\u0161t\u011bn\u00ed je nicm\u00e9n\u011b nezbytnou podm\u00ednkou pro obdr\u017een\u00ed pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed \u2013 pro OSV\u010c alespo\u0148 180 dn\u016f v obdob\u00ed jednoho roku p\u0159ed n\u00e1stupem na mate\u0159skou a z\u00e1rove\u0148 minim\u00e1ln\u011b 270 dn\u016f v posledn\u00edch dvou letech,\u201c<\/i><\/em>\u00a0upozor\u0148uje Jakub Kl\u00edma z BDO.<\/p>\n<p><strong><b>Pau\u0161\u00e1ln\u00ed da\u0148 se zv\u00fd\u0161\u00ed o v\u00edce ne\u017e 1 200 korun<\/b><\/strong><\/p>\n<p>Minim\u00e1ln\u00ed platby OSV\u010c na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed p\u0159\u00edmo ovliv\u0148uj\u00ed i v\u00fd\u0161i pau\u0161\u00e1ln\u00ed dan\u011b stanoven\u00e9 pro\u00a01. p\u00e1smo, kter\u00e1 je podnikateli a \u017eivnostn\u00edky nejvyu\u017e\u00edvan\u011bj\u0161\u00ed. Ta bude v roce 2025 \u010dinit 8 716 K\u010d m\u011bs\u00ed\u010dn\u011b. <em><i>\u201ePau\u0161\u00e1ln\u00ed da\u0148 v\u00a0prvn\u00edm p\u00e1smu se tak od\u00a0ledna 2025 zvy\u0161uje o 1\u00a0218 K\u010d m\u011bs\u00ed\u010dn\u011b,\u201c<\/i><\/em>\u00a0potvrzuje Jakub Kl\u00edma, da\u0148ov\u00fd poradce z BDO. Pau\u0161\u00e1ln\u00ed da\u0148 pro 2. a 3. p\u00e1smo z\u016fst\u00e1v\u00e1 nezm\u011bn\u011bn\u00e1 a m\u011bs\u00ed\u010dn\u011b \u010din\u00ed 16 745 K\u010d, respektive 27 139 K\u010d.<\/p>\n<p>Podnikatel\u00e9 a \u017eivnostn\u00edci vyu\u017e\u00edvaj\u00edc\u00ed re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b plat\u00ed poplatky najednou, krom\u011b samotn\u00e9 dan\u011b hrazen\u00e1 \u010d\u00e1stka obsahuje tak\u00e9 odvody soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed. OSV\u010c v\u00a0re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b tak\u00e9 nemus\u00ed odevzd\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong><b>Zdravotn\u00ed benefity \u010dek\u00e1 v\u00edtan\u00e1 \u00faprava<\/b><\/strong><\/p>\n<p>Mezi benefity jsou vn\u00edman\u00e9 zam\u011bstnanci jako nejhodnotn\u011bj\u0161\u00ed zejm\u00e9na ty z oblasti zdrav\u00ed. A\u00a0pr\u00e1v\u011b t\u011bch by se mohli v\u00a0nov\u00e9m roce do\u010dkat ve v\u011bt\u0161\u00ed m\u00ed\u0159e.<\/p>\n<p><em><i>\u201eOd\u00a0roku 2024 bylo omezeno osvobozen\u00ed volno\u010dasov\u00fdch benefit\u016f od dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti na \u00farovni poloviny pr\u016fm\u011brn\u00e9 mzdy ro\u010dn\u011b. Takov\u00e9 omezen\u00ed je pro v\u011bt\u0161inu spole\u010dnost\u00ed ne\u017e\u00e1douc\u00ed,\u201c<\/i><\/em>\u00a0komentuje Ji\u0159\u00ed Jande\u010dka, da\u0148ov\u00fd poradce a partner BDO. Od ledna 2025 nicm\u00e9n\u011b za\u010dne platit v\u00edtan\u00e1 zm\u011bna.<\/p>\n<p><em><i>\u201eZ\u00a0benefit\u016f se nov\u011b vy\u010dle\u0148uj\u00ed ty zdravotn\u00ed, kter\u00e9 byly osvobozeny a\u017e do v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy za\u00a0zda\u0148ovac\u00ed obdob\u00ed (pro rok 2025 pak limit 46 557 K\u010d). Pro ostatn\u00ed benefity i nad\u00e1le plat\u00ed limitace osvobozen\u00ed a\u017e do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy (pro rok 2025 pak limit 23.278 K\u010d). Oba limity by se m\u011bly sledovat samostatn\u011b,\u201c <\/i><\/em>vysv\u011btluje Ji\u0159\u00ed Jande\u010dka.<\/p>\n<p><strong><b>\u00a0<\/b><\/strong><strong><b>Po t\u0159in\u00e1cti letech se dohod\u00e1\u0159\u016fm s DPP zv\u00fd\u0161\u00ed limity<\/b><\/strong><\/p>\n<p>Po\u010d\u00ednaje lednem 2025 si pracuj\u00edc\u00ed na dohodu budou moci vyd\u011blat v\u00edce bez toho, aby z v\u00fdd\u011blku museli odv\u00e1d\u011bt soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. <em><i>\u201eZam\u011bstnan\u00ed na dohodu o proveden\u00ed pr\u00e1ce se do\u010dkaj\u00ed zv\u00fd\u0161en\u00ed limitu pro placen\u00ed pojistn\u00e9ho. Limit ji\u017e nebude fixn\u00ed \u010d\u00e1stkou, ale p\u016fjde o 25 % pr\u016fm\u011brn\u00e9 mzdy pro dan\u00fd rok. Konkr\u00e9tn\u011b pro rok 2025 tak p\u016fjde o limit 11 500 korun m\u011bs\u00ed\u010dn\u011b,\u201c<\/i><\/em>\u00a0komentuje Jan Tu\u010dek, da\u0148ov\u00fd poradce a\u00a0partner BDO. Doposud byl limit 10\u00a0000 korun, kter\u00fd platil cel\u00fdch 13 let. Jde tedy o zv\u00fd\u0161en\u00ed o\u00a01\u00a0500\u00a0korun m\u011bs\u00ed\u010dn\u011b.<\/p>\n<p>U dohod o proveden\u00ed \u010dinnosti (DP\u010c) se pro rok 2025 v\u00fd\u0161e limitu tak\u00e9 m\u011bn\u00ed. Nicm\u00e9n\u011b zde ji\u017e del\u0161\u00ed dobu funguje obdobn\u00fd automatick\u00fd mechanismus, podm\u00ednky jsou tak beze zm\u011bn. <em><i>\u201eU dohod o proveden\u00ed \u010dinnosti (DP\u010c) se v roce 2025 zv\u00fd\u0161\u00ed limit z dosavadn\u00edch 4 000 korun na 4 500 K\u010d m\u011bs\u00ed\u010dn\u011b,\u201c<\/i><\/em>\u00a0uv\u00e1d\u00ed Jan Tu\u010dek.<\/p>\n<p>Pro dohod\u00e1\u0159e se p\u016fvodn\u011b od ledna m\u011bly m\u011bnit i dal\u0161\u00ed podm\u00ednky, kter\u00e9 byly ji\u017e schv\u00e1len\u00e9, nicm\u00e9n\u011b legislativci je\u0161t\u011b p\u0159ed jejich \u00fa\u010dinnost\u00ed odhlasovali jejich zru\u0161en\u00ed. Jedno se p\u0159edev\u0161\u00edm o tzv. re\u017eim ozn\u00e1men\u00fdch dohod.<\/p>\n<p><strong><b>ESG reporting se roz\u0161\u00ed\u0159\u00ed<\/b><\/strong><\/p>\n<p>V\u00a0roce 2025 se roz\u0161i\u0159uje povinnost ESG reportingu, tedy nutnosti podat zpr\u00e1vu o udr\u017eitelnosti podle evropsk\u00e9 sm\u011brnice. Data budou muset sb\u00edrat a n\u00e1sledn\u011b zve\u0159ejnit ve sv\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b n\u00e1sleduj\u00edc\u00ed typy firem: <em><i>\u201eESG reporting se bude od roku 2025 nov\u011b t\u00fdkat velk\u00fdch firem, kter\u00e9 spln\u00ed alespo\u0148 2 ze 3 n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed: \u010dist\u00fd obrat minim\u00e1ln\u011b 50 milion\u016f EUR, pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f minim\u00e1ln\u011b 250, \u010dist\u00e1 aktiva minim\u00e1ln\u011b 25 milion\u016f EUR,\u201c<\/i><\/em>\u00a0uv\u00e1d\u00ed Matou\u0161 Pinkava, expert na ESG z\u00a0poradensk\u00e9 spole\u010dnosti BDO.<\/p>\n<p>Tyto spole\u010dnosti tak n\u00e1sleduj\u00ed po bank\u00e1ch, poji\u0161\u0165ovn\u00e1ch a velk\u00fdch k\u00f3tovan\u00fdch spole\u010dnostech s v\u00edce ne\u017e 500 zam\u011bstnanci, kter\u00fdch se povinnost za\u010dala t\u00fdkat o rok d\u0159\u00edve.<\/p>\n<p>Firmy by se m\u011bly na novou povinnost \u0159\u00e1dn\u011b p\u0159ipravit. <em><i>\u201eZpracov\u00e1n\u00ed ESG reportu trv\u00e1 p\u0159ibli\u017en\u011b 3 \u2013 4 m\u011bs\u00edce. Cena z\u00e1le\u017e\u00ed na velikosti, struktu\u0159e a rozsahu aktivit klienta. M\u016f\u017ee se pohybovat od ni\u017e\u0161\u00edch stovek tis\u00edc a\u017e po milion K\u010d,\u201c<\/i><\/em>\u00a0p\u0159ibli\u017euje Matou\u0161 Pinkava.<\/p>\n<p>Valn\u00e1 v\u011bt\u0161ina firem p\u0159itom ji\u017e nevn\u00edm\u00e1 ESG jen jako dal\u0161\u00ed povinnost, ale jako kl\u00ed\u010d k\u00a0\u00fasp\u011bchu. Vypl\u00fdv\u00e1 to <a href=\"https:\/\/www.bdo.be\/getmedia\/de2f696f-39bc-48d6-aa0d-b2a4145053db\/The-ESG-Imperative-Business-Trends-Among-European-Companies_PROOF4.pdf\"><u>z pr\u016fzkumu<\/u><\/a>\u00a0poradensk\u00e9 spole\u010dnosti BDO ve spolupr\u00e1ci s v\u00fdzkumnou agenturou Mercuri Urval, kter\u00e9ho se z\u00fa\u010dastnilo p\u0159ibli\u017en\u011b 150 spole\u010dnost\u00ed ve t\u0159in\u00e1cti evropsk\u00fdch zem\u00edch v\u010detn\u011b \u010cesk\u00e9 republiky.<\/p>\n<p><em><i>\u201eV dne\u0161n\u00ed dob\u011b, kdy investo\u0159i a z\u00e1kazn\u00edci kl\u00e1dou st\u00e1le v\u011bt\u0161\u00ed d\u016fraz na udr\u017eitelnost a soci\u00e1ln\u00ed odpov\u011bdnost, firmy, kter\u00e9 ESG aspekty integruj\u00ed do sv\u00fdch opera\u010dn\u00edch a strategick\u00fdch rozhodnut\u00ed, nejen \u017ee p\u0159isp\u00edvaj\u00ed k lep\u0161\u00ed spole\u010dnosti, ale z\u00e1rove\u0148 si vybuduj\u00ed siln\u011bj\u0161\u00ed, odoln\u011bj\u0161\u00ed a inovativn\u011bj\u0161\u00ed podnik\u00e1n\u00ed. Z\u00e1sady ESG by tedy m\u011bly b\u00fdt vn\u00edm\u00e1ny ne jako povinn\u00fd \u00fakol, ale jako kl\u00ed\u010dov\u00fd prvek, kter\u00fd m\u016f\u017ee otev\u0159\u00edt nov\u00e9 p\u0159\u00edle\u017eitosti pro r\u016fst, zlep\u0161en\u00ed efektivity a upevn\u011bn\u00ed vztah\u016f se v\u0161emi zainteresovan\u00fdmi stranami,\u201c<\/i><\/em>\u00a0prohla\u0161uje Ond\u0159ej \u0160nejdar, vedouc\u00ed partner poradensk\u00fdch slu\u017eeb BDO.<\/p>\n<p><strong><b>DPH se do\u010dk\u00e1 rozs\u00e1hl\u00e9 \u00fapravy<\/b><\/strong><\/p>\n<p>Od ledna 2025 za\u010dne platit rozs\u00e1hl\u00e1 novelizace z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (DPH). Z\u00e1sadn\u00ed zm\u011bnou bude nutnost sledovat ne jeden, ale rovnou dva obraty<em><i>. \u201eZat\u00edmco nyn\u00ed se pl\u00e1tcem st\u00e1v\u00e1 osoba povinn\u00e1 k dani, kter\u00e1 v tuzemsku p\u0159ekro\u010d\u00ed obrat 2 miliony K\u010d za dvan\u00e1ct po sob\u011b jedouc\u00edch m\u011bs\u00edc\u016f, od 1. ledna 2025 bude nutn\u00e9 sledovat tak\u00e9 sou\u010det obrat\u016f v \u010cesk\u00e9 republice a dal\u0161\u00edch \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie. V tomto p\u0159\u00edpad\u011b p\u016fjde o limit 100 tis\u00edc euro, v p\u0159epo\u010dtu lehce nad\u00a02,5 milionu korun,\u201c<\/i><\/em>\u00a0rozeb\u00edr\u00e1 Petr Linx, da\u0148ov\u00fd poradce a partner BDO. Z\u00e1rove\u0148 v r\u00e1mci sjednocen\u00ed po cel\u00e9 EU p\u016fjde nov\u011b nikoli o dvan\u00e1ct po sob\u011b jedouc\u00edch m\u011bs\u00edc\u016f, ale o cel\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n<p>Kdy se osoba povinn\u00e1 k dani stane pl\u00e1tcem DPH, se tak\u00e9 zm\u011bn\u00ed<em><i>. \u201eDoposud platilo, \u017ee pl\u00e1tcem se stane od prvn\u00edho dne druh\u00e9ho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho pot\u00e9, co p\u0159ekro\u010dila limit obratu 2 miliony korun. Nov\u011b se nicm\u00e9n\u011b stane pl\u00e1tcem nap\u0159\u00edklad hned n\u00e1sleduj\u00edc\u00ed den po p\u0159ekro\u010den\u00ed druh\u00e9ho obratu z transakc\u00ed v\u00a0tuzemsku (cca 2,5 mil. K\u010d),\u201c<\/i><\/em>\u00a0seznamuje Petr Linx. Dan\u00e1 situace nap\u0159\u00edklad umo\u017e\u0148ovala nov\u00e9mu developerovi prodat prvn\u00ed nemovitosti bez DPH, p\u0159ekro\u010dit limit obratu, nicm\u00e9n\u011b stihnout prodat je\u0161t\u011b dal\u0161\u00ed nemovitosti v mezidob\u00ed, ne\u017e se pl\u00e1tcem dan\u011b skute\u010dn\u011b stane. To ji\u017e za nov\u00fdch podm\u00ednek nebude splniteln\u00e9.<\/p>\n<p>Mezi dal\u0161\u00ed nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bny pat\u0159\u00ed povinnost vr\u00e1tit odpo\u010det DPH v p\u0159\u00edpad\u011b neuhrazen\u00e9ho z\u00e1vazku \u0161est m\u011bs\u00edc\u016f po splatnosti. Toto nov\u00e9 ustanoven\u00ed se bude vztahovat na z\u00e1vazky vznikl\u00e9 od\u00a01.\u00a0ledna 2025.<\/p>\n<p>\u00daplnou novinkou se stane tzv. re\u017eim pro mal\u00e9 podniky, vypl\u00fdvaj\u00edc\u00ed z evropsk\u00e9 legislativy, tak\u017ee bude harmonizovan\u00fd pro celou EU. <em><i>\u201eRe\u017eimu pro mal\u00e9 podniky bude moci dobrovoln\u011b vyu\u017e\u00edt nap\u0159\u00edklad \u0159emesln\u00edk ze Slovenska, kter\u00fd ji\u017e nebude muset odv\u00e1d\u011bt DPH v \u010cesk\u00e9 republice jako doposud, ale dobrovoln\u011b se zap\u00ed\u0161e v registru pro mal\u00e9 podniky v jeho domovsk\u00e9 zemi, na Slovensku. Pokud nep\u0159ekro\u010d\u00ed ro\u010dn\u00ed celoevropsk\u00fd obrat 100 tis\u00edc euro, DPH tak nebude muset hradit,\u201c<\/i><\/em>\u00a0tvrd\u00ed Petr Linx.<\/p>\n<p><strong><b>\u00a0<\/b><\/strong><strong><b>Zru\u0161\u00ed se zaru\u010den\u00e1 mzda a zavede se nov\u00fd mechanismus valorizace minim\u00e1ln\u00ed mzdy<\/b><\/strong><\/p>\n<p><em><i>\u201eJednou z nejv\u00fdznamn\u011bj\u0161\u00edch zm\u011bn men\u0161\u00ed novely z\u00e1kon\u00edku pr\u00e1ce, kter\u00e1 v\u00a0lednu 2025 za\u010dne \u00fa\u010dinkovat, je zru\u0161en\u00ed zaru\u010den\u00e9 mzdy,\u201c<\/i><\/em>\u00a0uv\u00e1d\u00ed Adam Hussein, advok\u00e1tn\u00ed koncipient z advok\u00e1tn\u00ed kancel\u00e1\u0159e BDO Legal. Ta doposud v\u00a0osmi \u00farovn\u00edch ur\u010dovala minim\u00e1ln\u00ed v\u00fdd\u011blky v\u00a0soukrom\u00e9m sektoru podle n\u00e1ro\u010dnosti pr\u00e1ce. Od ledna p\u0159itom bude minim\u00e1ln\u00ed mzda jedin\u00fdm z\u00e1konn\u00fdm limitem pro\u00a0odm\u011b\u0148ov\u00e1n\u00ed.<\/p>\n<p><em><i>\u201eVe ve\u0159ejn\u00e9m sektoru nahrad\u00ed sou\u010dasn\u00fd syst\u00e9m zaru\u010den\u00e9 mzdy tzv. zaru\u010den\u00fd plat. Tento nov\u00fd syst\u00e9m bude m\u00edt pouze \u010dty\u0159i \u00farovn\u011b, zohled\u0148uj\u00edc\u00ed kvalifika\u010dn\u00ed n\u00e1ro\u010dnost pozic. Nejni\u017e\u0161\u00ed \u00farove\u0148 zaru\u010den\u00e9ho platu se bude rovnat minim\u00e1ln\u00ed mzd\u011b, zat\u00edmco nejvy\u0161\u0161\u00ed dos\u00e1hne 1,6n\u00e1sobku t\u00e9to \u010d\u00e1stky,\u201c<\/i><\/em>\u00a0dopl\u0148uje d\u00e1le Adam Hussein.<\/p>\n<p>Mezi nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bny novely pat\u0159\u00ed tak\u00e9 zaveden\u00ed automatick\u00e9ho mechanismu valorizace minim\u00e1ln\u00ed mzdy. Jej\u00ed v\u00fd\u0161e bude odvozena z predikce pr\u016fm\u011brn\u00e9 hrub\u00e9 mzdy v n\u00e1rodn\u00edm hospod\u00e1\u0159stv\u00ed, n\u00e1soben\u00e9 koeficientem stanoven\u00fdm vl\u00e1dou na dvoulet\u00e9 obdob\u00ed.<\/p>\n<p><em><i>\u00a0<\/i><\/em><em><i>\u201eTento mechanismus zaji\u0161\u0165uje, \u017ee minim\u00e1ln\u00ed mzda bude l\u00e9pe reagovat na ekonomick\u00fd v\u00fdvoj,\u201c <\/i><\/em>vysv\u011btluje Adam Hussein.<em><i>\u00a0\u201eNa druh\u00e9 stran\u011b m\u016f\u017ee n\u00e1hl\u00e9 zv\u00fd\u0161en\u00ed pr\u016fm\u011brn\u00e9 mzdy p\u0159edstavovat v\u00fdzvu pro men\u0161\u00ed firmy, kter\u00e9 by mohly \u010delit nepl\u00e1novan\u00e9mu r\u016fstu n\u00e1klad\u016f.\u201c<\/i><\/em><\/p>\n<p><strong><b>\u00a0<\/b><\/strong><strong><b>Prodlou\u017eit se m\u00e1 zku\u0161ebn\u00ed doba, zkr\u00e1tit naopak v\u00fdpov\u011bdn\u00ed lh\u016fta <\/b><\/strong><\/p>\n<p>Navrhovanou \u00fa\u010dinnost od 1. ledna 2025 m\u00e1 tak\u00e9 hojn\u011b prob\u00edran\u00e1 tzv. flexibiln\u00ed novela z\u00e1kon\u00edku pr\u00e1ce, nicm\u00e9n\u011b jej\u00ed p\u0159ijet\u00ed se pravd\u011bpodobn\u011b nestihne a \u00fa\u010dinkovat bude nakonec o n\u011bco pozd\u011bji. <em><i>\u201eNovela m\u00e1 za c\u00edl zv\u00fd\u0161it flexibilitu pracovn\u011bpr\u00e1vn\u00edch vztah\u016f. Z\u00e1kon\u00edk pr\u00e1ce je toti\u017e \u010dasto po pr\u00e1vu pova\u017eov\u00e1n za p\u0159\u00edli\u0161 rigidn\u00ed, co\u017e p\u0159in\u00e1\u0161\u00ed obt\u00ed\u017ee nejen zam\u011bstnavatel\u016fm, ale i zam\u011bstnanc\u016fm,\u201c<\/i><\/em>\u00a0uvozuje Adam Hussein, advok\u00e1tn\u00ed koncipient z advok\u00e1tn\u00ed kancel\u00e1\u0159e BDO Legal.<\/p>\n<p>Novela m\u00e1 prodlou\u017eit zku\u0161ebn\u00ed dobu pro b\u011b\u017en\u00e9 zam\u011bstnance ze t\u0159\u00ed na \u010dty\u0159i m\u011bs\u00edce a pro vedouc\u00ed pracovn\u00edky ze \u0161esti na osm m\u011bs\u00edc\u016f. Dal\u0161\u00ed zm\u011bny se pak t\u00fdkaj\u00ed zm\u011bn u v\u00fdpov\u011bdi a v\u00fdpov\u011bdn\u00ed doby. <em><i>\u201eV\u00fdpov\u011bdn\u00ed doba bude za\u010d\u00ednat dnem doru\u010den\u00ed v\u00fdpov\u011bdi, nikoli a\u017e od prvn\u00edho dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. P\u0159i poru\u0161ov\u00e1n\u00ed povinnost\u00ed, nespl\u0148ov\u00e1n\u00ed p\u0159edpoklad\u016f \u010di po\u017eadavk\u016f zam\u011bstnavatele bude mo\u017en\u00e9 v\u00fdpov\u011bdn\u00ed dobu zkr\u00e1tit na 1 m\u011bs\u00edc,\u201c<\/i><\/em>\u00a0vyjmenov\u00e1v\u00e1 Adam Hussein.<\/p>\n<p>Novela d\u00e1le umo\u017e\u0148uje zam\u011bstnanc\u016fm b\u011bhem rodi\u010dovsk\u00e9 dovolen\u00e9 p\u0159ivyd\u011bl\u00e1vat si na dohodu o\u00a0proveden\u00ed pr\u00e1ce \u010di dohodu o pracovn\u00ed \u010dinnosti u stejn\u00e9ho zam\u011bstnavatele, a to i stejn\u00fdm druhem pr\u00e1ce, kter\u00fd vykon\u00e1vaj\u00ed na z\u00e1klad\u011b pracovn\u00ed smlouvy. Navrhuje se tak\u00e9, aby n\u00e1vrat na stejnou pr\u00e1ci a\u00a0pracovi\u0161t\u011b byl zaru\u010den i zam\u011bstnankyn\u00edm a zam\u011bstnanc\u016fm, kte\u0159\u00ed se vr\u00e1t\u00ed z rodi\u010dovsk\u00e9 dovolen\u00e9 do\u00a0pr\u00e1ce p\u0159ed dovr\u0161en\u00edm 2 let v\u011bku d\u00edt\u011bte.<\/p>\n<p>Pr\u00e1ce na \u201elehk\u00fdch\u201c brig\u00e1d\u00e1ch m\u00e1 b\u00fdt nov\u011b umo\u017en\u011bna mladistv\u00fdm od 14 let, a to b\u011bhem letn\u00edch pr\u00e1zdnin. Maxim\u00e1ln\u00ed pracovn\u00ed doba m\u00e1 b\u00fdt 35 hodin t\u00fddn\u011b, s omezen\u00edm na 7 hodin denn\u011b.<\/p>\n<p><em><i>\u201eMnoh\u00e9 z pl\u00e1novan\u00fdch zm\u011bn p\u0159edstavuj\u00ed posun sm\u011brem k modernizaci pracovn\u00edho pr\u00e1va a\u00a0p\u0159in\u00e1\u0161\u00ed v\u00edtan\u00e9 zjednodu\u0161en\u00ed pracovn\u011bpr\u00e1vn\u00edch vztah\u016f, stejn\u011b jako \u0159e\u0161en\u00ed n\u011bkter\u00fdch praktick\u00fdch probl\u00e9m\u016f, se kter\u00fdmi jsme se \u010dasto pot\u00fdkali,\u201c <\/i><\/em>komentuje Adam Hussein. \u201e<em><i>Revoluce se v\u0161ak nekon\u00e1 a\u00a0pracovn\u00ed pr\u00e1vo tak z\u016fst\u00e1v\u00e1 i nad\u00e1le pevn\u011b sev\u0159eno regulac\u00ed,\u201c <\/i><\/em>dod\u00e1v\u00e1.<\/p>\n<p><strong><b>O spole\u010dnosti BDO<\/b><\/strong><\/p>\n<p>BDO je poradensk\u00e1 spole\u010dnost poskytuj\u00edc\u00ed auditorsk\u00e9, da\u0148ov\u00e9, pr\u00e1vn\u00ed, \u00fa\u010detn\u00ed, znaleck\u00e9 a poradensk\u00e9 slu\u017eby. Na\u00a0\u010desk\u00e9m trhu p\u016fsob\u00ed ji\u017e p\u0159es 30 let. S\u00a0v\u00edce ne\u017e 600 odborn\u00edky a dlouholetou prax\u00ed se \u0159ad\u00ed k\u00a0p\u0159edn\u00edm spole\u010dnostem s t\u00edmto zam\u011b\u0159en\u00edm v \u010cesk\u00e9 republice, kde tak\u00e9 opakovan\u011b vyhr\u00e1la titul Nejv\u011bt\u0161\u00ed poradensk\u00e1 firma roku. Kancel\u00e1\u0159e m\u00e1 kancel\u00e1\u0159e v Praze, Plzni, Brn\u011b, Doma\u017elic\u00edch, \u010cesk\u00fdch Bud\u011bjovic\u00edch, Jind\u0159ichov\u011b Hradci a Ostrav\u011b.<\/p>\n<p><strong><b>Zdroj:<\/b><\/strong><\/p>\n<p>Jan Kuli\u0161, EPIC Public relations<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ehled vybran\u00fdch legislativn\u00edch zm\u011bn, kter\u00e9 se letos dotknou jak firem, tak zam\u011bstnanc\u016f, p\u0159in\u00e1\u0161\u00ed poradensk\u00e1 BDO&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":2788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,25],"tags":[],"class_list":["post-9985","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analyza","category-legislativa"],"_links":{"self":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts\/9985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9985"}],"version-history":[{"count":2,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts\/9985\/revisions"}],"predecessor-version":[{"id":9987,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts\/9985\/revisions\/9987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/media\/2788"}],"wp:attachment":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}