{"id":52318,"date":"2024-10-07T13:41:00","date_gmt":"2024-10-07T11:41:00","guid":{"rendered":"https:\/\/www.invarena.cz\/?p=52318"},"modified":"2024-10-07T13:41:00","modified_gmt":"2024-10-07T11:41:00","slug":"za-prvni-mesic-povinne-registrace-dpp-nahlasili-zamestnavatele-pres-milion-dohod","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=52318","title":{"rendered":"Za prvn\u00ed m\u011bs\u00edc povinn\u00e9 registrace DPP nahl\u00e1sili zam\u011bstnavatel\u00e9 p\u0159es milion dohod"},"content":{"rendered":"\n

Poprv\u00e9 m\u011bli zam\u011bstnavatel\u00e9 povinnost nahl\u00e1sit <\/strong>v\u0161echny dosud nep\u0159ihl\u00e1\u0161en\u00e9 zam\u011bstnance na dohodu o proveden\u00ed pr\u00e1ce (DPP) do 20. srpna 2024, a to za m\u011bs\u00edc \u010dervenec 2024.<\/strong> Registraci prov\u00e1d\u011bli elektronicky a jejich povinnost\u00ed bylo nahl\u00e1sit u v\u0161ech zam\u011bstnanc\u016f tak\u00e9 v\u00fd\u0161i jejich p\u0159\u00edjm\u016f za dan\u00e9 DPP za m\u011bs\u00edc \u010dervenec. Za \u010dervenec 2024 tak \u010cSSZ eviduje p\u0159es 1 milion dohod v celkov\u00e9m objemu p\u0159es 5,7 mld. K\u010d.<\/strong><\/p>\n\n\n\n

Dne 1. 7. 2024 vstoupil v \u00fa\u010dinnost z\u00e1kon \u010d. 163\/2024 Sb., kter\u00fd p\u0159in\u00e1\u0161\u00ed zm\u011bny tzv. konsolida\u010dn\u00edho bal\u00ed\u010dku v oblasti nemocensk\u00e9ho poji\u0161t\u011bn\u00ed a pojistn\u00e9ho na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a dohod o proveden\u00ed pr\u00e1ce. Nov\u011b tak zam\u011bstnavatel\u00e9 musej\u00ed evidovat v\u0161echny zam\u011bstnance, kte\u0159\u00ed pro n\u011b pracuj\u00ed na z\u00e1klad\u011b DPP. Prvn\u00ed hl\u00e1\u0161en\u00ed bylo nutn\u00e9 podat za m\u011bs\u00edc \u010dervenec, a to do 20. srpna 2024. Hl\u00e1\u0161en\u00ed se pod\u00e1vaj\u00ed ka\u017ed\u00fd m\u011bs\u00edc, a to do 20. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce. Nap\u0159. za m\u011bs\u00edc z\u00e1\u0159\u00ed je nutn\u00e9 podat v\u00fdkaz do 20. \u0159\u00edjna 2024, resp. do pond\u011bl\u00ed 21. \u0159\u00edjna 2024. P\u0159ipadne-li posledn\u00ed den lh\u016fty na sobotu, ned\u011bli nebo sv\u00e1tek, je posledn\u00edm dnem nejbli\u017e\u0161\u00ed pracovn\u00ed den.<\/p>\n\n\n\n

Zam\u011bstnavatel\u00e9 zas\u00edlaj\u00ed \u00fadaje o zam\u011bstnanc\u00edch na DPP v\u017edy a pouze elektronicky, a to prost\u0159ednictv\u00edm formul\u00e1\u0159e \u201eV\u00fdkaz p\u0159\u00edjm\u016f z\u00fa\u010dtovan\u00fdch zam\u011bstnavatelem zam\u011bstnanc\u016fm \u010dinn\u00fdm na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce\u201c.<\/p>\n\n\n\n

Statistick\u00e1 data<\/strong><\/p>\n\n\n\n

Celkem bylo za obdob\u00ed 1. 7. \u2013 31. 7. 2024 nahl\u00e1\u0161eno 1 010 946 dohod o proveden\u00ed pr\u00e1ce<\/strong> s celkov\u00fdm objemem p\u0159\u00edjm\u016f ve v\u00fd\u0161i 5 732 447 580 K\u010d<\/strong>. Celkov\u00fd po\u010det osob <\/strong>pracuj\u00edc\u00edch na DPP za toto obdob\u00ed \u010dinil 850 873<\/strong>.Je tedy zjevn\u00e9, \u017ee n\u011bkter\u00e9 osoby maj\u00ed podeps\u00e1no v\u00edce DPP (lze u stejn\u00e9ho, ale i jin\u00e9ho zam\u011bstnavatele).<\/p>\n\n\n\n

St\u00e1le plat\u00ed, \u017ee zam\u011bstnanci pracuj\u00edc\u00ed na z\u00e1klad\u011b DPP jsou \u00fa\u010dastni nemocensk\u00e9ho a d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed pouze v t\u011bch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch, kdy jejich zapo\u010ditateln\u00fd p\u0159\u00edjem p\u0159es\u00e1hne 10 000 K\u010d.<\/p>\n\n\n\n

Z celkov\u00e9ho po\u010dtu dohod o proveden\u00ed pr\u00e1ce v \u010dervenci 2024 bylo 980 646 dohod<\/strong> bez povinnosti odvodu pojistn\u00e9ho<\/strong> (tj. p\u0159\u00edjmy do 10 000 K\u010d v\u010detn\u011b) s celkov\u00fdm objemem p\u0159\u00edjm\u016f ve v\u00fd\u0161i 5 173 089 575 K\u010d a 30 300 dohod s povinnost\u00ed odvodu pojistn\u00e9ho<\/strong> (tj. p\u0159\u00edjmy nad 10 000 K\u010d) s celkov\u00fdm objemem p\u0159\u00edjm\u016f ve v\u00fd\u0161i 559 358 005 K\u010d.<\/p>\n\n\n\n

V n\u00e1sleduj\u00edc\u00edch grafech uv\u00e1d\u00edme procentu\u00e1ln\u00ed rozlo\u017een\u00ed po\u010dtu DPP podle v\u00fd\u0161e p\u0159\u00edjmu a podle pohlav\u00ed. V grafick\u00e9m rozlo\u017een\u00ed podle v\u00fd\u0161e p\u0159\u00edjmu jsou mod\u0159e vyzna\u010deny DPP, ze kter\u00fdch byli v \u010dervenci 2024 zam\u011bstnanci poji\u0161t\u011bni; v odst\u00ednech zelen\u00e9 jsou vyzna\u010deny DPP, ze kter\u00fdch v \u010dervenci 2024 zam\u011bstnanci poji\u0161t\u011bni nebyli.<\/p>\n\n\n\n

V\u00edce o povinnostech t\u00fdkaj\u00edc\u00edch se DPP naleznete na na\u0161em webu: https:\/\/www.cssz.cz\/web\/cz\/zmeny-u-dpp-od-1.-7.-2024.<\/strong><\/p>\n\n\n\n

Odd\u011blen\u00ed komunikace \u010cSSZ<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Poprv\u00e9 m\u011bli zam\u011bstnavatel\u00e9 povinnost nahl\u00e1sit v\u0161echny dosud nep\u0159ihl\u00e1\u0161en\u00e9 zam\u011bstnance na dohodu o proveden\u00ed pr\u00e1ce (DPP) do 20. srpna 2024, a to za m\u011bs\u00edc \u010dervenec 2024. […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":17230,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-52318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zpravy"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/52318","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=52318"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/52318\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/17230"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=52318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=52318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=52318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}