[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.pppvy.cz\/vypocet-mzdy-pri-dpp\/#Article","mainEntityOfPage":"https:\/\/www.pppvy.cz\/vypocet-mzdy-pri-dpp\/","headline":"V\u00fdpo\u010det mzdy p\u0159i DPP","name":"V\u00fdpo\u010det mzdy p\u0159i DPP","description":"U\u017e jste se se zkratkou DPP setkali? Pro toho, kdo nikoliv, jen kr\u00e1tk\u00e9 vysv\u011btlen\u00ed \u2013 jsou osoby, kter\u00e9 z n\u011bjak\u00fdch d\u016fvod\u016f nemohou \u010di necht\u011bj\u00ed pracovat na pln\u00fd pracovn\u00ed \u00favazek. Zvol\u00ed m\u00edsto toho \u00favazek zkr\u00e1cen\u00fd, anebo brig\u00e1dn\u00ed \u010dinnost. Pak maj\u00ed mo\u017enost b\u00fdt smluvn\u011b v\u00e1z\u00e1ni u zam\u011bstnavatele dv\u011bma zp\u016fsoby: bu\u010f spolu tyto dv\u011b strany uzav\u0159ou Dohodu o [&hellip;]","datePublished":"2021-05-17","dateModified":"2023-05-15","author":{"@type":"Person","@id":"https:\/\/www.pppvy.cz\/author\/#Person","name":"","url":"https:\/\/www.pppvy.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/bbaa4e9a58aac4329fe0ade0f3fb816f09f0dc43c21f6e884dccfbc124b16b29?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/bbaa4e9a58aac4329fe0ade0f3fb816f09f0dc43c21f6e884dccfbc124b16b29?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"pppvy.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.pppvy.cz\/wp-content\/uploads\/purse-388998_1280.jpg","url":"https:\/\/www.pppvy.cz\/wp-content\/uploads\/purse-388998_1280.jpg","height":0,"width":0},"url":"https:\/\/www.pppvy.cz\/vypocet-mzdy-pri-dpp\/","about":["Spole\u010dnosti"],"wordCount":487,"articleBody":"   U\u017e jste se se zkratkou DPP setkali? Pro toho, kdo nikoliv, jen kr\u00e1tk\u00e9 vysv\u011btlen\u00ed \u2013 jsou osoby, kter\u00e9 z n\u011bjak\u00fdch d\u016fvod\u016f nemohou \u010di necht\u011bj\u00ed pracovat na pln\u00fd pracovn\u00ed \u00favazek. Zvol\u00ed m\u00edsto toho \u00favazek zkr\u00e1cen\u00fd, anebo brig\u00e1dn\u00ed \u010dinnost. Pak maj\u00ed mo\u017enost b\u00fdt smluvn\u011b v\u00e1z\u00e1ni u zam\u011bstnavatele dv\u011bma zp\u016fsoby: bu\u010f spolu tyto dv\u011b strany uzav\u0159ou Dohodu o pracovn\u00ed \u010dinnosti (DP\u010c), anebo Dohodu o proveden\u00ed pr\u00e1ce \u2013 tedy DPP.Jak je v p\u0159\u00edpad\u011b Dohody o proveden\u00ed pr\u00e1ce stanovena mzda \u010di plat a jak se z hrub\u00e9ho p\u0159\u00edjmu prov\u00e1d\u00ed v\u00fdpo\u010det mzdy DPP?Jak bude stanoven v\u00e1\u0161 hrub\u00fd p\u0159\u00edjem, to bude z\u00e1le\u017eet na dohod\u011b se zam\u011bstnavatelem. Ka\u017edop\u00e1dn\u011b je zapot\u0159eb\u00ed po\u010d\u00edtat s t\u00edm, \u017ee z hrub\u00e9 mzdy budou odpo\u010dteny je\u0161t\u011b n\u011bjak\u00e9 sumy, a teprve zb\u00fdvaj\u00edc\u00ed \u010dist\u00e1 mzda v\u00e1m bude vyplacena.Za prv\u00e9 mus\u00edte odv\u00e9st da\u0148 z p\u0159\u00edjmu ze z\u00e1visl\u00e9 \u010dinnosti \u2013 ve va\u0161em p\u0159\u00edpad\u011b se prov\u00e1d\u00ed takzvan\u00e1 sr\u00e1\u017ekov\u00e1 da\u0148 ve v\u00fd\u0161i 15 % z hrub\u00e9ho p\u0159\u00edjmu do 10 tis\u00edc korun. Pokud sr\u00e1\u017ekovou da\u0148 uvedete v P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu a v\u00e1\u0161 ro\u010dn\u00ed p\u0159\u00edjem je pom\u011brn\u011b n\u00edzk\u00fd, bude v\u00e1m sra\u017een\u00e1 da\u0148 \u2013 po zapo\u010dten\u00ed s da\u0148ovou \u00falevou na pracovn\u00edka &#8211; finan\u010dn\u00ed spr\u00e1vou vr\u00e1cena. P\u0159i hrub\u00e9 mzd\u011b p\u0159es 10 tis\u00edc K\u010d se z\u00e1lohov\u00e1 da\u0148 zapo\u010dte s m\u011bs\u00ed\u010dn\u00ed da\u0148ovou \u00falevou na pracovn\u00edka (pokud jste ve firm\u011b podepsali tzv. r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed), tak\u017ee je pravd\u011bpodobn\u00e9, \u017ee ani \u017e\u00e1dnou da\u0148 hradit nebudete.Pak je tu soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. V p\u0159\u00edpad\u011b DPP a p\u0159\u00edjmu do 10 tis\u00edc K\u010d m\u011bs\u00ed\u010dn\u011b se SP a ZP neodv\u00e1d\u00ed. Na jednu stranu je to v\u00fdhodn\u00e9, nebo\u0165 v\u00e1m z\u016fstane v\u00edc pen\u011bz, ale m\u00e1 to ov\u0161em i svoje nev\u00fdhody \u2013 zdravotn\u00ed poji\u0161t\u011bn\u00ed si mus\u00edte hradit sami, pokud nepat\u0159\u00edte do skupiny ob\u010dan\u016f, za n\u011b\u017e je ZP hrazeno st\u00e1tem; d\u00e1le v\u00e1m nevznik\u00e1 n\u00e1rok na nemocenskou ani na podporu v nezam\u011bstnanosti. V p\u0159\u00edpad\u011b nehrazen\u00e9ho SP se v\u00e1m tato doba nezapo\u010d\u00edt\u00e1v\u00e1 do odpracovan\u00e9 doby pro \u00fa\u010dely d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed. Pokud m\u011bs\u00ed\u010dn\u00ed limit 10 tis\u00edc korun v\u0161ak p\u0159ekro\u010d\u00edte, budou v\u00e1m z\u00e1lohy na tato dv\u011b poji\u0161t\u011bn\u00ed sra\u017eeny v odpov\u00eddaj\u00edc\u00ed v\u00fd\u0161i, a to 6,5 % soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a 4,5 % zdravotn\u00ed poji\u0161t\u011bn\u00ed.I kdy\u017e jste zam\u011bstn\u00e1ni \u201ejen\u201c na DPP, mohou v\u00e1m b\u00fdt z p\u0159\u00edjmu sr\u00e1\u017eeny i \u010d\u00e1stky na exekuci nebo povinn\u00e9 v\u00fd\u017eivn\u00e9 na d\u011bti.                                                                                                                                                                                                                                                                                                                                                                                          4.1\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"V\u00fdpo\u010det mzdy p\u0159i DPP","item":"https:\/\/www.pppvy.cz\/vypocet-mzdy-pri-dpp\/#breadcrumbitem"}]}]