{"id":22092,"date":"2015-07-13T15:46:46","date_gmt":"2015-07-13T13:46:46","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=22092"},"modified":"2015-07-13T15:54:36","modified_gmt":"2015-07-13T13:54:36","slug":"dane-ktere-studenti-odvedou-na-letnich-brigadach-mohou-ziskat-zpet-musi-vsak-o-ne-zazadat","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=22092","title":{"rendered":"Dan\u011b, kter\u00e9 studenti odvedou na letn\u00edch brig\u00e1d\u00e1ch, mohou z\u00edskat zp\u011bt. Mus\u00ed v\u0161ak o n\u011b za\u017e\u00e1dat"},"content":{"rendered":"

Pr\u00e1zdninov\u00e9 brig\u00e1dy jsou v\u00fdznamn\u00fdm zdrojem p\u0159\u00edjm\u016f mnoha student\u016f. Co by si m\u011bli ohl\u00eddat, aby neprod\u011blali na dan\u00edch? P\u0159i kr\u00e1tkodob\u00e9 brig\u00e1d\u011b s m\u011bs\u00ed\u010dn\u00ed mzdou do 10 tis\u00edc korun je nejv\u00fdhodn\u011bj\u0161\u00ed uzav\u0159\u00edt dohodu o proveden\u00ed pr\u00e1ce (DPP). <\/strong><\/p>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed pod\u00e1vat pouze studenti, kte\u0159\u00ed pracovali sou\u010dasn\u011b pro v\u00edce zam\u011bstnavatel\u016f nez\u00e1visle na v\u00fd\u0161i v\u00fdd\u011blku. V\u011bt\u0161in\u011b zato vyjde p\u0159eplatek na dani, kter\u00fd z\u00edskaj\u00ed od finan\u010dn\u00edho \u00fa\u0159adu zp\u011bt.
\nLETN\u00cd BRIG\u00c1DY NA DPP<\/p>\n

\u201eBrig\u00e1dn\u00edci nej\u010dast\u011bji pracuj\u00ed na DPP, kter\u00e1 umo\u017e\u0148uje odpracovat maxim\u00e1ln\u011b 300 hodin v\u00a0kalend\u00e1\u0159n\u00edm roce pro jednoho zam\u011bstnavatele. Pak toti\u017e nemus\u00ed ani oni, ani zam\u011bstnavatel\u00e9 platit odvody na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. D\u00edky slev\u00e1m na poplatn\u00edka a z\u00e1rove\u0148 na studenta je nav\u00edc u v\u00fdd\u011blku do 10 tis\u00edc korun m\u011bs\u00ed\u010dn\u011b nezas\u00e1hne ani da\u0148 z\u00a0p\u0159\u00edjmu. Kdy\u017e si student ohl\u00edd\u00e1 podpis r\u016f\u017eov\u00e9ho formul\u00e1\u0159e \u2013 prohl\u00e1\u0161en\u00ed poplatn\u00edka ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e9 ho ke slev\u00e1m oprav\u0148uje, dostane \u010dist\u00e9ho p\u0159esn\u011b tolik, kolik si vyd\u011blal,\u201c popsala Blanka \u0160tarmanov\u00e1, da\u0148ov\u00e1 poradkyn\u011b spole\u010dnosti TaxVision. <\/p>\n

Dohoda o proveden\u00ed pr\u00e1ce mus\u00ed b\u00fdt uzav\u0159ena p\u00edsemn\u011b. P\u0159ed n\u00e1stupem do pr\u00e1ce by m\u011bl brig\u00e1dn\u00edk podepsat r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed k\u00a0dani. V\u00a0opa\u010dn\u00e9m p\u0159\u00edpad\u011b dostane m\u00e9n\u011b pen\u011bz, jeliko\u017e za n\u011bj zam\u011bstnavatel odvede da\u0148 z\u00a0p\u0159\u00edjmu. \u201ePokud za n\u011bj byla odv\u00e1d\u011bna da\u0148, po skon\u010den\u00ed pracovn\u00edho pom\u011bru by m\u011bl brig\u00e1dn\u00edk dostat potvrzen\u00ed o p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti nebo si jej vy\u017e\u00e1dat. Na z\u00e1klad\u011b potvrzen\u00ed o p\u0159\u00edjmech zpracuje po skon\u010den\u00ed roku da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. A pokud nem\u011bl jin\u00e9 p\u0159\u00edjmy, da\u0148 mu bude vr\u00e1cena,\u201c uvedla Blanka \u0160tarmanov\u00e1. <\/p>\n

Dal\u0161\u00ed mo\u017enost\u00ed, jak z\u00edskat p\u0159eplatek zp\u011bt, je po skon\u010den\u00ed roku po\u017e\u00e1dat zam\u011bstnavatele o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b u\u017e brig\u00e1dn\u00edk nepod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplacenou da\u0148 mu vr\u00e1t\u00ed p\u0159\u00edmo zam\u011bstnavatel. \u201eO ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed v\u0161ak m\u016f\u017ee student po\u017e\u00e1dat pouze posledn\u00edho zam\u011bstnavatele v\u00a0roce a za p\u0159edpokladu, \u017ee u v\u0161ech p\u0159edchoz\u00edch zam\u011bstn\u00e1n\u00ed podepsal prohl\u00e1\u0161en\u00ed poplatn\u00edka a \u017e\u00e1dn\u00e9 zam\u011bstn\u00e1n\u00ed se nep\u0159ekr\u00fdvalo,\u201c upozornila na dan\u00e9 podm\u00ednky Blanka \u0160tarmanov\u00e1. Nez\u00e1le\u017e\u00ed, zda se student rozhodne podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s\u00e1m, anebo za\u017e\u00e1d\u00e1 o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed, vypo\u0159\u00e1d\u00e1n\u00ed dan\u011b mus\u00ed b\u00fdt v\u00a0obou p\u0159\u00edpadech stejn\u00e9.<\/p>\n

Studenti s\u00a0v\u00edce soub\u011b\u017en\u00fdmi brig\u00e1dami u r\u016fzn\u00fdch zam\u011bstnavatel\u016f v\u00a0jednom m\u011bs\u00edci jsou v\u0161ak povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Tedy pokud si za\u0159\u00edd\u00ed nap\u0159\u00edklad jednu brig\u00e1du na dopoledn\u00ed sm\u011bnu a druhou u jin\u00e9ho zam\u011bstnavatele na odpoledne. \u201eI kdy\u017e to mnoz\u00ed mohou vn\u00edmat jako nep\u0159\u00edjemnost, spr\u00e1vn\u011b podan\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se takov\u00fdm student\u016fm velmi vyplat\u00ed. Druh\u00fd p\u0159\u00edjem brig\u00e1dn\u00edka bude toti\u017e sn\u00ed\u017een o 15procentn\u00ed da\u0148, jeliko\u017e prohl\u00e1\u0161en\u00ed poplatn\u00edka (tzv. r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed), ve kter\u00e9m uplat\u0148uje slevu na poplatn\u00edka i na studenta, m\u016f\u017ee m\u00edt podepsan\u00e9 pouze u jednoho ze zam\u011bstnavatel\u016f v\u00a0jednom m\u011bs\u00edci,\u201c upozornila Blanka \u0160tarmanov\u00e1. \u201eKdy\u017e pak vypln\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podle potvrzen\u00ed o p\u0159\u00edjmech ze z\u00e1visl\u00e9 \u010dinnosti z\u00a0obou zam\u011bstn\u00e1n\u00ed, vyjde mu p\u0159eplatek ve v\u00fd\u0161i dan\u011b, kterou za n\u011bj odv\u00e1d\u011bl druh\u00fd zam\u011bstnavatel. Celou \u010d\u00e1stku mu pak finan\u010dn\u00ed \u00fa\u0159ad na z\u00e1klad\u011b \u017e\u00e1dosti uveden\u00e9 v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed vr\u00e1t\u00ed,\u201c vysv\u011btlila Blanka \u0160tarmanov\u00e1.<\/p>\n

P\u0159\u00edjmy od jednoho zam\u011bstnavatele nebo v\u00edce zam\u011bstnavatel\u016f, kte\u0159\u00ed n\u00e1sleduj\u00ed za sebou v\u00a0jin\u00fdch m\u011bs\u00edc\u00edch, studenti p\u0159izn\u00e1vat nemus\u00ed. V\u0161e za n\u011b odvedl a zaevidoval zam\u011bstnavatel. Pro rodi\u010de pracuj\u00edc\u00edch student\u016f do 26 let je dobrou zpr\u00e1vou, \u017ee p\u0159\u00edjem jejich ratolest\u00ed nijak nebr\u00e1n\u00ed uplatn\u011bn\u00ed slevy na d\u00edt\u011b v\u00a0jejich vlastn\u00edch p\u0159izn\u00e1n\u00edch nebo u zam\u011bstnavatel\u016f.
\n
\nDLOUHODOB\u00c1 V\u00ddPOMOC NA DP\u010c<\/strong>
\nV\u00a0p\u0159\u00edpad\u011b, \u017ee student hled\u00e1 del\u0161\u00ed pracovn\u00ed \u00favazek nebo vy\u0161\u0161\u00ed m\u011bs\u00ed\u010dn\u00ed v\u00fdd\u011blek, pravd\u011bpodobn\u011b uzav\u0159e dohodu o pracovn\u00ed \u010dinnosti (DP\u010c). Ta u\u017e je spojena s da\u0148ov\u00fdm zat\u00ed\u017een\u00edm, kter\u00e9 je stejn\u00e9 jako u klasick\u00e9ho pracovn\u00edho pom\u011bru. Z\u00a0hrub\u00e9 mzdy se p\u0159i DP\u010c ode\u010d\u00edt\u00e1 jak zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, tak da\u0148 z\u00a0p\u0159\u00edjmu zm\u00edrn\u011bn\u00e1 slevou na studenta a na poplatn\u00edka. Ve\u0161ker\u00e9 da\u0148ov\u00e9 povinnosti za studenta na DP\u010c, kter\u00fd nem\u00e1 \u017e\u00e1dn\u00e9 jin\u00e9 soub\u011b\u017en\u00e9 zam\u011bstn\u00e1n\u00ed, vy\u0159izuje jeho zam\u011bstnavatel.<\/p>\n

\u201ePodat vlastn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je v\u0161ak pro v\u011bt\u0161inu student\u016f pracuj\u00edc\u00edch n\u011bkolik m\u011bs\u00edc\u016f na zkr\u00e1cen\u00fd \u00favazek mnohem v\u00fdhodn\u011bj\u0161\u00ed. Zam\u011bstnavatel toti\u017e z\u00a0jejich hrub\u00e9 mzdy odv\u00e1d\u011bl da\u0148 z\u00a0p\u0159\u00edjmu a uplat\u0148oval pouze m\u011bs\u00ed\u010dn\u00ed slevu na poplatn\u00edka 2070 korun a na studenta 335 korun, tedy dvan\u00e1ctinu ro\u010dn\u00ed \u010d\u00e1stky. U obou slev v\u0161ak plat\u00ed n\u00e1rok na jej\u00edch plnou v\u00fd\u0161i, tedy 24\u00a0840 korun a 4020 korun. V\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed podan\u00e9m po konci roku tak mohou studenti, kte\u0159\u00ed pracovali m\u00e9n\u011b ne\u017e 12 m\u011bs\u00edc\u016f, za\u017e\u00e1dat o vratku dan\u011b,\u201c popsala da\u0148ov\u00e1 poradkyn\u011b Blanka \u0160tarmanov\u00e1, kter\u00e1 podobn\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 i on-line na www.eDane.cz. <\/p>\n

Stejn\u00fd n\u00e1rok mohou uplatnit tak\u00e9 studenti, kte\u0159\u00ed pracovali del\u0161\u00ed dobu na DPP, ov\u0161em v\u00fdplatu obdr\u017eeli a\u017e jednor\u00e1zov\u011b po odveden\u00e9 pr\u00e1ci. A\u010dkoli by se s\u00a0pr\u016fm\u011brn\u00fdm m\u011bs\u00ed\u010dn\u00edm v\u00fdd\u011blkem ve\u0161li do 10 tis\u00edc a nemuseli by odv\u00e1d\u011bt pojistn\u00e9 ani da\u0148, o tyto v\u00fdhody jednor\u00e1zov\u00fdm se\u010dten\u00edm \u010d\u00e1stky a v\u00fdslednou vy\u0161\u0161\u00ed hodnotou p\u0159i\u0161li. I jim vznikne n\u00e1rok na vr\u00e1cen\u00ed p\u0159eplatku na dani, sta\u010d\u00ed o n\u011bj finan\u010dn\u00ed \u00fa\u0159ad po\u017e\u00e1dat ve zpracovan\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. <\/p>\n","protected":false},"excerpt":{"rendered":"

Pr\u00e1zdninov\u00e9 brig\u00e1dy jsou v\u00fdznamn\u00fdm zdrojem p\u0159\u00edjm\u016f mnoha student\u016f. Co by si m\u011bli ohl\u00eddat, aby neprod\u011blali na dan\u00edch? P\u0159i kr\u00e1tkodob\u00e9 brig\u00e1d\u011b s m\u011bs\u00ed\u010dn\u00ed mzdou do 10 […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":7282,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-22092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/22092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22092"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/22092\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/7282"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}