{"id":1716,"date":"2024-11-14T11:57:16","date_gmt":"2024-11-14T10:57:16","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1716"},"modified":"2024-11-14T11:57:18","modified_gmt":"2024-11-14T10:57:18","slug":"prehled-zmen-u-dohod-o-provedeni-prace-a-pracovni-cinnosti-co-se-meni-v-roce-2025","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/prehled-zmen-u-dohod-o-provedeni-prace-a-pracovni-cinnosti-co-se-meni-v-roce-2025\/","title":{"rendered":"P\u0159ehled zm\u011bn u dohod o proveden\u00ed pr\u00e1ce a pracovn\u00ed \u010dinnosti: co se m\u011bn\u00ed v roce 2025?"},"content":{"rendered":"\n

Od roku 2025 doch\u00e1z\u00ed k n\u011bkolika z\u00e1sadn\u00edm zm\u011bn\u00e1m v pravidlech pro dohody o proveden\u00ed pr\u00e1ce (DPP) a dohody o pracovn\u00ed \u010dinnosti (DP\u010c), kter\u00e9 ovlivn\u00ed placen\u00ed pojistn\u00e9ho i da\u0148ov\u00e9 povinnosti zam\u011bstnanc\u016f. Zde p\u0159in\u00e1\u0161\u00edme p\u0159ehled hlavn\u00edch novinek, kter\u00e9 by m\u011bly zam\u011bstnanc\u016fm i zam\u011bstnavatel\u016fm usnadnit orientaci v t\u011bchto pracovn\u011bpr\u00e1vn\u00edch dohod\u00e1ch.<\/p>\n\n\n\n

Nov\u00fd limit pro placen\u00ed pojistn\u00e9ho u DPP a DP\u010c<\/h2>\n\n\n\n

Od 1. ledna 2025 se m\u011bn\u00ed limity pro platbu pojistn\u00e9ho. Nov\u011b bude limit pro DPP zv\u00fd\u0161en z 10 000 K\u010d na 11 500 K\u010d a pro DP\u010c ze 4 000 K\u010d na 4 500 K\u010d. D\u016fle\u017eitou zm\u011bnou je sjednocen\u00ed logiky osvobozen\u00ed od pojistn\u00e9ho \u2013 d\u0159\u00edve platilo, \u017ee DPP byla osvobozena do v\u00fd\u0161e 10 000 K\u010d v\u010detn\u011b, zat\u00edmco DP\u010c pouze do \u010d\u00e1stky 3 999 K\u010d. Nov\u011b ani jedna z forem dohod nesm\u00ed limitu dos\u00e1hnout, tedy maxim\u00e1ln\u011b do 11 499 K\u010d pro DPP a 4 499 K\u010d pro DP\u010c.<\/strong><\/p>\n\n\n\n

Zru\u0161en\u00ed konceptu hlavn\u00ed ozn\u00e1men\u00e9 dohody<\/h2>\n\n\n\n

P\u016fvodn\u00ed pl\u00e1n na zaveden\u00ed hlavn\u00ed dohody o proveden\u00ed pr\u00e1ce, kterou by si zam\u011bstnanec s v\u00edce zam\u011bstnavateli s\u00e1m zvolil jako hlavn\u00ed, a zam\u011bstnavatel ji pot\u00e9 ozn\u00e1mil \u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed (\u010cSSZ), byl zru\u0161en. Podle p\u016fvodn\u00edho n\u00e1vrhu by na tuto hlavn\u00ed dohodu platil zv\u00fd\u0161en\u00fd limit 11 499 K\u010d pro osvobozen\u00ed od placen\u00ed pojistn\u00e9ho, zat\u00edmco ostatn\u00ed dohody by m\u011bly limit 4 499 K\u010d. Tento koncept v\u0161ak nebyl realizov\u00e1n kv\u016fli slo\u017eitosti a praktick\u00e9 neproveditelnosti postupu, a proto i nad\u00e1le z\u016fst\u00e1v\u00e1 hranice osvobozen\u00ed na 11 499 K\u010d pro v\u0161echny dohody o proveden\u00ed pr\u00e1ce bez ohledu na po\u010det zam\u011bstnavatel\u016f<\/strong>. P\u0159ipom\u00edn\u00e1me v\u0161ak pravidlo, \u017ee prohl\u00e1\u0161en\u00ed poplatn\u00edka lze podepsat v jednom m\u011bs\u00edci pouze u jednoho zam\u011bstnavatele. U ostatn\u00edch zam\u011bstnavatel\u016f se u dohod, kde prohl\u00e1\u0161en\u00ed podepsan\u00e9 nen\u00ed, z ka\u017ed\u00e9 \u010d\u00e1stky do v\u00fd\u0161e 11 499 K\u010d odv\u00e1d\u00ed 15% sr\u00e1\u017ekov\u00e1 da\u0148 – na tom se nic nem\u011bn\u00ed.<\/p>\n\n\n\n

Ka\u017edoro\u010dn\u00ed aktualizace limit\u016f<\/h2>\n\n\n\n

Limity se budou nov\u011b odv\u00edjet od pr\u016fm\u011brn\u00e9 mzdy, kter\u00e1 se ka\u017ed\u00fd rok m\u011bn\u00ed. Tento mechanismus zajist\u00ed, \u017ee se mo\u017enosti v\u00fdd\u011blku na DPP a DP\u010c bez nutnosti odv\u00e1d\u011bt pojistn\u00e9 budou p\u0159izp\u016fsobovat r\u016fstu pr\u016fm\u011brn\u00e9 mzdy. Zv\u00fd\u0161en\u00ed z p\u016fvodn\u00edch 10 000 K\u010d pro DPP, kter\u00e9 bylo v platnosti ji\u017e od roku 2014, je tak v\u00fdznamn\u00fdm krokem kup\u0159edu.<\/p>\n\n\n\n

Oznamovac\u00ed povinnost u DPP a DP\u010c<\/h2>\n\n\n\n

Oznamovac\u00ed povinnost \u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed zaveden\u00e1 od 1. \u010dervence 2024 pro v\u0161echny dohody o proveden\u00ed pr\u00e1ce pomoc\u00ed v\u00fdkazu VPDPP z\u016fst\u00e1v\u00e1 beze zm\u011bn. Tato povinnost se vztahuje na v\u0161echny dohody o proveden\u00ed pr\u00e1ce bez ohledu na jejich v\u00fd\u0161i. U dohod o pracovn\u00ed \u010dinnosti se povinnost oznamovat vztahuje pouze na ty, kde v\u00fdd\u011blek p\u0159esahuje limit 4 499 K\u010d\u2013 pak je nutn\u00e9 tuto dohodu ohl\u00e1sit \u010cSSZ a zdravotn\u00ed poji\u0161\u0165ovn\u011b, stejn\u011b jako nyn\u00ed.<\/p>\n\n\n

\"\"<\/figure>","protected":false},"excerpt":{"rendered":"

Od roku 2025 doch\u00e1z\u00ed k n\u011bkolika z\u00e1sadn\u00edm zm\u011bn\u00e1m v pravidlech pro dohody o proveden\u00ed pr\u00e1ce (DPP) a dohody o pracovn\u00ed \u010dinnosti (DP\u010c), kter\u00e9 ovlivn\u00ed placen\u00ed pojistn\u00e9ho i da\u0148ov\u00e9…<\/p>\n","protected":false},"author":3,"featured_media":1719,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[13,16,18],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1716"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1716"}],"version-history":[{"count":2,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1716\/revisions"}],"predecessor-version":[{"id":1722,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1716\/revisions\/1722"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1719"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}