Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed v roce 2026 (za rok 2025) v\u00e1m ud\u011bl\u00e1 posledn\u00ed zam\u011bstnavatel, pokud jste nem\u011bli povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (typicky \u017e\u00e1dn\u00e9 soub\u011b\u017en\u00e9 zam\u011bstn\u00e1n\u00ed, \u017e\u00e1dn\u00e9 podnik\u00e1n\u00ed\/pron\u00e1jem apod.). \u017d\u00e1dost + doklady doru\u010dte zam\u011bstnavateli nejpozd\u011bji v pond\u011bl\u00ed 16. 2. 2026. Zam\u011bstnavatel ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed provede nejpozd\u011bji do 31. 3. 2026 a p\u0159eplatek nad 50 K\u010d vyplat\u00ed nejpozd\u011bji do 30. 4. 2026.<\/p>\n\n\n\n
Co je ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/h2>\n\n\n\n
Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed je ro\u010dn\u00ed p\u0159epo\u010det z\u00e1loh na da\u0148 z p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed<\/a>. B\u011bhem roku v\u00e1m zam\u011bstnavatel strh\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy<\/strong> na da\u0148. Jen\u017ee slevy a odpo\u010dty se v praxi \u010dasto poskl\u00e1daj\u00ed a\u017e na konci roku \u2013 nap\u0159\u00edklad p\u0159inesete potvrzen\u00ed o daru, penzijn\u00edm spo\u0159en\u00ed nebo \u00faroc\u00edch z \u00fav\u011bru, p\u0159\u00edpadn\u011b se v\u00e1m v pr\u016fb\u011bhu roku zm\u011bnila rodinn\u00e1 situace.<\/p>\n\n\n\n Pr\u00e1v\u011b proto existuje ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed: zam\u011bstnavatel zrekapituluje cel\u00fd rok, spo\u010d\u00edt\u00e1 da\u0148 znovu a vyrovn\u00e1 rozd\u00edl<\/strong>. Kdy\u017e jste platili v\u00edc, vznikne p\u0159eplatek. Kdy\u017e m\u00e9n\u011b, vznikne nedoplatek (ten se obvykle sraz\u00ed ve mzd\u011b).<\/p>\n\n\n\n O ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b m\u016f\u017ee po\u017e\u00e1dat zam\u011bstnanec, kter\u00fd nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Jen\u017ee pr\u00e1v\u011b v tom \u201ekdo nem\u00e1 povinnost\u201c se skr\u00fdv\u00e1 v\u011bt\u0161ina zmatk\u016f \u2013 a taky nej\u010dast\u011bj\u0161\u00ed d\u016fvod, pro\u010d v\u00e1m mzdov\u00e1 \u00fa\u010dt\u00e1rna \u0159ekne: \u201eRo\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed v\u00e1m ud\u011blat nem\u016f\u017eeme, mus\u00edte podat p\u0159izn\u00e1n\u00ed.\u201c<\/p>\n\n\n\n Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b (spr\u00e1vn\u011b ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed) je mechanismus ur\u010den\u00fd prim\u00e1rn\u011b pro p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed. V praxi to znamen\u00e1, \u017ee ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b zam\u011bstnavatel provede tehdy, kdy\u017e jste mu v\u010das dali \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed<\/strong> a sou\u010dasn\u011b plat\u00ed, \u017ee z hlediska va\u0161ich p\u0159\u00edjm\u016f a situace nejste povinni podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>.<\/p>\n\n\n\n Typick\u00e9 situace, kdy ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyu\u017eijete:<\/strong><\/p>\n\n\n\n D\u016fle\u017eit\u00fd detail: kdy\u017e jste zam\u011bstnavatele v pr\u016fb\u011bhu roku st\u0159\u00eddali, ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed v\u00e1m obvykle ud\u011bl\u00e1 posledn\u00ed zam\u011bstnavatel<\/strong>, ale vy mu mus\u00edte dodat potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/strong> od t\u011bch p\u0159edchoz\u00edch (jinak nem\u00e1 z \u010deho cel\u00fd rok spr\u00e1vn\u011b poskl\u00e1dat). To je i praktick\u00fd d\u016fvod, pro\u010d si v\u010das vy\u017e\u00e1dat potvrzen\u00ed p\u0159i odchodu z pr\u00e1ce.<\/p>\n\n\n\n Pokud si nejste jist\u00ed, jestli va\u0161e situace je\u0161t\u011b spad\u00e1 do ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed <\/strong>(typicky soub\u011bh zam\u011bstn\u00e1n\u00ed, vedlej\u0161\u00ed OSV\u010c, pron\u00e1jem, zahrani\u010d\u00ed), doporu\u010dujeme kr\u00e1tkou konzultaci v r\u00e1mci na\u0161eho da\u0148ov\u00e9ho pr\u00e1vn\u00edho poradenstv\u00ed<\/a> \u2013 pom\u016f\u017eeme zvolit spr\u00e1vn\u00fd postup a p\u0159ipravit podklady tak, aby obst\u00e1ly i p\u0159i p\u0159\u00edpadn\u00e9 kontrole.<\/p>\n\n\n\n U ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed nevad\u00ed, \u017ee jste b\u011bhem roku vyst\u0159\u00eddali dv\u011b nebo t\u0159i zam\u011bstn\u00e1n\u00ed. Vad\u00ed typicky to, \u017ee jste m\u011bli soub\u011bh.<\/p>\n\n\n\n Soub\u011bh znamen\u00e1, \u017ee jste m\u011bli v jednom obdob\u00ed (typicky v jednom m\u011bs\u00edci) dva pl\u00e1tce p\u0159\u00edjmu ze zam\u011bstn\u00e1n\u00ed<\/strong>, kte\u0159\u00ed v\u00e1m z\u00fa\u010dtov\u00e1vali mzdu. Laicky: m\u011bli jste dv\u011b pr\u00e1ce z\u00e1rove\u0148, by\u0165 t\u0159eba jen kr\u00e1tce, nebo jste nastoupili do nov\u00e9 pr\u00e1ce je\u0161t\u011b p\u0159ed koncem v\u00fdpov\u011bdn\u00ed doby ve star\u00e9.<\/p>\n\n\n\n Pro\u010d je to probl\u00e9m? Proto\u017ee u z\u00e1lohov\u011b zdan\u011bn\u00fdch mezd se v soub\u011bhu snadno rozhod\u00ed uplat\u0148ov\u00e1n\u00ed slev a m\u011bs\u00ed\u010dn\u00edho zdan\u011bn\u00ed, a z\u00e1kon pak typicky vy\u017eaduje, abyste ud\u011blali fin\u00e1ln\u00ed vyrovn\u00e1n\u00ed p\u0159es p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed podat ten zam\u011bstnanec, kter\u00e9mu ro\u010dn\u00ed zdaniteln\u00e9 p\u0159\u00edjmy p\u0159es\u00e1hnou 50 000 K\u010d<\/strong>, pokud nejde o p\u0159\u00edjmy osvobozen\u00e9 nebo o p\u0159\u00edjmy zdan\u011bn\u00e9 sr\u00e1\u017ekou zvl\u00e1\u0161tn\u00ed sazbou.<\/p>\n\n\n\n U zam\u011bstnanc\u016f ale nejde jen o ten limit \u2013 v praxi v\u00e1m povinnost podat p\u0159izn\u00e1n\u00ed \u010dasto vznikne i kv\u016fli kombinac\u00edm p\u0159\u00edjm\u016f<\/strong> a situac\u00ed, kter\u00e9 zam\u011bstnavatel nem\u00e1 jak korektn\u011b z\u00fa\u010dtovat v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed. Typicky jde o tyto p\u0159\u00edpady:<\/p>\n\n\n\n Te\u010f ta dobr\u00e1 zpr\u00e1va. Existuj\u00ed p\u0159\u00edjmy, kter\u00e9 mohou b\u00fdt vy\u0159e\u0161en\u00e9 u\u017e p\u0159i v\u00fdplat\u011b, proto\u017ee se z nich da\u0148 odvede<\/strong> sr\u00e1\u017ekou<\/strong>. Sr\u00e1\u017ekov\u00e1 da\u0148 znamen\u00e1, \u017ee pl\u00e1tce p\u0159\u00edjmu da\u0148 strhne rovnou a vy u\u017e ji nikde nedopo\u010d\u00edt\u00e1v\u00e1te.<\/p>\n\n\n\n Typick\u00fdm p\u0159\u00edkladem je dohoda o proveden\u00ed pr\u00e1ce<\/strong> (DPP) v re\u017eimu, kdy nepodep\u00ed\u0161ete prohl\u00e1\u0161en\u00ed poplatn\u00edka k dani a odm\u011bna se zdan\u00ed sr\u00e1\u017ekou. V takov\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee platit, \u017ee v\u00e1m to ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed nenaru\u0161\u00ed, proto\u017ee da\u0148 z DPP u\u017e byla u zdroje odveden\u00e1 a z\u00e1kon s n\u00ed pracuje jinak ne\u017e se z\u00e1lohovou dan\u00ed.<\/p>\n\n\n\n Ale pozor na dv\u011b v\u011bci, kter\u00e9 v praxi d\u011blaj\u00ed nepo\u0159\u00e1dek:<\/p>\n\n\n\n P\u0159edstavte si, \u017ee jste od ledna do \u010dervna pracovali u zam\u011bstnavatele A, od \u010dervence do prosince u zam\u011bstnavatele B. Nem\u011bli jste podnik\u00e1n\u00ed ani pron\u00e1jem. V tom p\u0159\u00edpad\u011b zpravidla sta\u010d\u00ed, kdy\u017e zam\u011bstnavateli B d\u00e1te \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/strong> a p\u0159inesete potvrzen\u00ed o p\u0159\u00edjmech od zam\u011bstnavatele A.<\/p>\n\n\n\n Jin\u00fd p\u0159\u00edklad: pracovali jste cel\u00fd rok u zam\u011bstnavatele, ale od z\u00e1\u0159\u00ed jste si bokem za\u010dali fakturovat jako OSV\u010c. V tomto p\u0159\u00edpad\u011b zam\u011bstnavatel sice m\u016f\u017ee z\u00fa\u010dtovat va\u0161i mzdu, ale celkovou da\u0148ovou povinnost v\u00e1m bez p\u0159izn\u00e1n\u00ed neuzav\u0159e<\/strong>. Proto skon\u010d\u00edte u da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n A je\u0161t\u011b typick\u00fd soub\u011bh: v prosinci jste m\u011bli dv\u011b pr\u00e1ce, proto\u017ee jste si p\u0159ivyd\u011blali brig\u00e1dou. Pokud brig\u00e1da b\u011b\u017eela jako DPP se sr\u00e1\u017ekovou dan\u00ed, ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed se st\u00e1le d\u00e1 ud\u011blat. Pokud ale \u0161lo o klasick\u00fd pracovn\u00ed pom\u011br nebo dohodu se z\u00e1lohovou dan\u00ed, bude to u\u017e d\u016fvod pro p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n Proto\u017ee \u0159e\u0161\u00edme ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2025, rozhoduj\u00edc\u00ed je \u00fanor 2026. Do pond\u011bl\u00ed 16. \u00fanora 2026<\/strong> je t\u0159eba podat \u017e\u00e1dost o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh na da\u0148 a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2025.<\/p>\n\n\n\n Smysl ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed stoj\u00ed na tom, \u017ee mzdov\u00e1 \u00fa\u010dt\u00e1rna mus\u00ed m\u00edt v\u010das v\u0161echny podklady, kter\u00e9 chcete uplatnit (nap\u0159\u00edklad potvrzen\u00ed o darech, penzijn\u00edm spo\u0159en\u00ed, \u00faroc\u00edch z \u00fav\u011bru, p\u0159\u00edpadn\u011b doklady k da\u0148ov\u00e9mu zv\u00fdhodn\u011bn\u00ed na d\u011bti nebo k dal\u0161\u00edm slev\u00e1m). Mus\u00edte proto do term\u00ednu doru\u010dit zam\u011bstnavateli podklady pro proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed<\/strong>.<\/p>\n\n\n\n A kdy\u017e jste b\u011bhem roku m\u011bnili zam\u011bstnavatele, p\u0159ib\u00fdv\u00e1 je\u0161t\u011b jeden d\u016fle\u017eit\u00fd dokument: potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech od p\u0159edchoz\u00edho zam\u011bstnavatele<\/strong>. Bez n\u011bj posledn\u00ed zam\u011bstnavatel nem\u00e1 z \u010deho spr\u00e1vn\u011b spo\u010d\u00edtat cel\u00fd rok.<\/p>\n\n\n\n Kdy\u017e \u017e\u00e1dost (a podklady) v\u010das nepod\u00e1te, zam\u011bstnavatel v\u00e1m ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed neud\u011bl\u00e1<\/strong>. V takov\u00e9 situaci se nej\u010dast\u011bji p\u0159ech\u00e1z\u00ed na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n Pokud v\u00e1m zam\u011bstnavatel ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed neud\u011bl\u00e1 (nap\u0159. kv\u016fli chyb\u011bj\u00edc\u00edm doklad\u016fm nebo soub\u011bhu), m\u016f\u017eeme v\u00e1m pomoci situaci rychle vyhodnotit<\/strong> v r\u00e1mci da\u0148ov\u00e9ho pr\u00e1vn\u00edho poradenstv\u00ed<\/a> a navrhnout dal\u0161\u00ed kroky.<\/p>\n\n\n\n Zam\u011bstnavatel mus\u00ed ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed za rok 2025 vypo\u010d\u00edtat a uzav\u0159\u00edt nejpozd\u011bji do 31. b\u0159ezna 2026<\/strong>. Pokud z n\u011bj vyjde p\u0159eplatek, vrac\u00ed se zam\u011bstnanci nejpozd\u011bji ve mzd\u011b za b\u0159ezen 2026<\/strong> (typicky vyplacen\u00e9 v dubnov\u00e9m v\u00fdplatn\u00edm term\u00ednu) \u2013 a to zpravidla jen tehdy, kdy\u017e je p\u0159eplatek vy\u0161\u0161\u00ed ne\u017e 50 K\u010d<\/strong>. Naopak p\u0159\u00edpadn\u00fd nedoplatek se v r\u00e1mci ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed zam\u011bstnanci nesr\u00e1\u017e\u00ed.<\/p>\n\n\n\n Jedn\u00e1 se o formul\u00e1\u0159, kter\u00fdm po\u017e\u00e1d\u00e1te zam\u011bstnavatele<\/strong>, aby v\u00e1m provedl ro\u010dn\u00ed vyrovn\u00e1n\u00ed dan\u011b ze mzdy a uplatnil va\u0161e slevy a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed. V \u017e\u00e1dosti prohla\u0161ujete skutkov\u00e9 okolnosti<\/strong>, podle kter\u00fdch zam\u011bstnavatel posoud\u00ed, jestli v\u00e1m ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed v\u016fbec sm\u00ed ud\u011blat (nap\u0159\u00edklad zda jste nem\u011bli p\u0159ekr\u00fdvaj\u00edc\u00ed se zam\u011bstn\u00e1n\u00ed, zda p\u0159edkl\u00e1d\u00e1te potvrzen\u00ed od p\u0159edchoz\u00edch zam\u011bstnavatel\u016f, jak\u00e9 slevy uplat\u0148ujete apod.).<\/p>\n\n\n\n Pro zda\u0148ovac\u00ed obdob\u00ed 2025 je ur\u010den tiskopis<\/strong> MFin 25 5457\/B, vzor \u010d. 4<\/strong><\/a>. Listinn\u00e1 forma je tak\u00e9 k dispozici na finan\u010dn\u00edch \u00fa\u0159adech a \u00fazemn\u00edch pracovi\u0161t\u00edch.<\/p>\n\n\n\n Te\u010f k tomu, co v\u00e1s v praxi p\u00e1l\u00ed nejv\u00edc: jak vyplnit \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b tak, aby ji mzdov\u00e1 \u00fa\u010dt\u00e1rna nemusela vracet k dopln\u011bn\u00ed, a aby v\u00e1m ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed v\u016fbec mohla ud\u011blat D\u016fle\u017eit\u00e9 je si uv\u011bdomit jednu v\u011bc: zam\u011bstnavatel sice vy\u0159izuje ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed za v\u00e1s, ale odpov\u011bdnost za pravdivost \u00fadaj\u016f a v\u010dasn\u00e9 dolo\u017een\u00ed podklad\u016f le\u017e\u00ed na v\u00e1s<\/strong>. Proto je t\u0159eba spr\u00e1vn\u011b vyplnit formul\u00e1\u0159 a dodat pot\u0159ebn\u00e9 podklady.<\/p>\n\n\n\n V prvn\u00ed \u0159ad\u011b mus\u00ed b\u00fdt bez pochyb poznat, kdo \u017e\u00e1d\u00e1<\/strong> a u koho<\/strong> se ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed bude d\u011blat. U v\u00e1s to znamen\u00e1 spr\u00e1vn\u011b vyplnit identifika\u010dn\u00ed \u00fadaje (jm\u00e9no, rodn\u00e9 \u010d\u00edslo, datum narozen\u00ed, adresa). U zam\u011bstnavatele jde o identifikaci pl\u00e1tce dan\u011b.<\/p>\n\n\n\n Pokud jste m\u011bnili pr\u00e1ci, vypl\u0148te \u010d\u00e1st o p\u0159edchoz\u00edch pl\u00e1tc\u00edch dan\u011b a dolo\u017ete potvrzen\u00ed o p\u0159\u00edjmech. Bez potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech od p\u0159edchoz\u00edho zam\u011bstnavatele<\/strong> v\u00e1m toti\u017e posledn\u00ed zam\u011bstnavatel ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed nem\u00e1 jak spr\u00e1vn\u011b spo\u010d\u00edtat. Proto si potvrzen\u00ed vy\u017e\u00e1dejte v\u010das (nejl\u00e9pe u\u017e p\u0159i odchodu z pr\u00e1ce) a k \u017e\u00e1dosti ho p\u0159ilo\u017ete.<\/p>\n\n\n\n Dal\u0161\u00ed d\u016fle\u017eitou \u010d\u00e1sti jsou slevy a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed. V\u011bt\u0161ina p\u0159eplatk\u016f nevznik\u00e1 sama od sebe, ale pr\u00e1v\u011b proto, \u017ee dolo\u017e\u00edte n\u00e1roky, kter\u00e9 se b\u011bhem roku neuplatnily v pln\u00e9 m\u00ed\u0159e, nebo jste je za\u010dali uplat\u0148ovat a\u017e pozd\u011bji. V praxi jde hlavn\u011b o da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti<\/a> (a p\u0159\u00edpadn\u011b da\u0148ov\u00fd bonus slevy na dani<\/a> (typicky sleva na man\u017eelku\/man\u017eela, pokud spln\u00edte podm\u00ednky) a nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b<\/strong> (dary, penzijn\u00ed spo\u0159en\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, \u00faroky z \u00fav\u011bru na bydlen\u00ed atd.).<\/p>\n\n\n\n K tomu v\u017edy plat\u00ed jednoduch\u00fd princip: co chcete uplatnit, mus\u00edte prok\u00e1zat<\/strong>. Proto se v praxi k \u017e\u00e1dosti p\u0159ikl\u00e1daj\u00ed potvrzen\u00ed a potvrzen\u00ed od instituc\u00ed (banka, penzijn\u00ed spole\u010dnost, poji\u0161\u0165ovna, p\u0159\u00edjemce daru).<\/p>\n\n\n\n Z pohledu ochrany osobn\u00edch \u00fadaj\u016f plat\u00ed z\u00e1sada, \u017ee osobn\u00ed \u00fadaje maj\u00ed b\u00fdt p\u0159im\u011b\u0159en\u00e9, relevantn\u00ed a omezen\u00e9 na nezbytn\u00fd rozsah<\/strong> vzhledem k \u00fa\u010delu zpracov\u00e1n\u00ed (z\u00e1sada minimalizace).<\/p>\n\n\n\n Praktick\u00fd dopad je jednoduch\u00fd: zam\u011bstnavatel typicky pot\u0159ebuje vid\u011bt jen to, co prokazuje n\u00e1rok (identifikaci smlouvy, obdob\u00ed, \u010d\u00e1stky, p\u0159\u00edpadn\u011b \u00fa\u010del u \u00fav\u011bru na bydlen\u00ed), ne v\u0161echno okolo. Pokud tedy p\u0159edkl\u00e1d\u00e1te kopii dokumentu, u kter\u00e9ho je zjevn\u00e9, \u017ee obsahuje nadbyte\u010dn\u00e9 \u00fadaje, b\u00fdv\u00e1 rozumn\u00e9 se dr\u017eet minimalizace: dolo\u017eit to, co je pot\u0159eba a zbytek nechat stranou.<\/p>\n\n\n\n N\u011bkdy v\u00e1m b\u011bhem roku vych\u00e1zela da\u0148 ur\u010dit\u00fdm zp\u016fsobem, a pak se v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed najednou objev\u00ed p\u0159eplatek (nebo naopak nedoplatek) a to m\u016f\u017ee m\u00e1st. M\u00e1 to ale sv\u016fj d\u016fvod: b\u011bhem roku se se toti\u017e da\u0148 po\u010d\u00edt\u00e1 m\u011bs\u00ed\u010dn\u011b z toho, co se v dan\u00e9m m\u011bs\u00edci z\u00fa\u010dtovalo<\/strong>, zat\u00edmco ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed d\u011bl\u00e1 jedno velk\u00e9 fin\u00e1ln\u00ed srovn\u00e1n\u00ed za cel\u00fd rok<\/strong>.<\/p>\n\n\n\n V pr\u016fb\u011bhu roku v\u00e1m zam\u011bstnavatel po\u010d\u00edt\u00e1 da\u0148 ze mzdy m\u011bs\u00ed\u010dn\u011b a pou\u017e\u00edv\u00e1 p\u0159itom i m\u011bs\u00ed\u010dn\u00ed pom\u011bry slev <\/strong>(pokud m\u00e1te u zam\u011bstnavatele podepsan\u00e9 prohl\u00e1\u0161en\u00ed). Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed pak vezme cel\u00fd rok dohromady a ov\u011b\u0159\u00ed, zda z\u00e1lohy, kter\u00e9 jste zaplatili, odpov\u00eddaj\u00ed tomu, co vych\u00e1z\u00ed po uplatn\u011bn\u00ed ro\u010dn\u00edch slev a odpo\u010dt\u016f<\/strong>.<\/p>\n\n\n\n Nej\u010dast\u011bj\u0161\u00ed z\u00e1hadou b\u00fdv\u00e1 z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/a>. Laicky: je to \u010d\u00e1stka, o kterou se v\u00e1m m\u016f\u017ee sn\u00ed\u017eit ro\u010dn\u00ed da\u0148 (u zam\u011bstnanc\u016f se prom\u00edt\u00e1 do \u010dist\u00e9 mzdy typicky m\u011bs\u00ed\u010dn\u011b). Pro rok 2025 se jedn\u00e1 o ro\u010dn\u00ed slevu 30 840 K<\/strong>\u010d, co\u017e odpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00edmu uplatn\u011bn\u00ed 2 570 K\u010d<\/strong>.<\/p>\n\n\n\n A te\u010f to d\u016fle\u017eit\u00e9: ro\u010dn\u00ed n\u00e1rok na z\u00e1kladn\u00ed slevu m\u00e1te i tehdy, kdy\u017e jste \u010d\u00e1st roku nepracovali<\/strong> (tedy nem\u011bli zdanitelnou mzdu), jen se ta sleva prost\u011b b\u011bhem nulov\u00fdch m\u011bs\u00edc\u016f nem\u011bla z \u010deho ode\u010d\u00edst. Proto se pak \u010dasto uplatn\u00ed a\u017e v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed proti dani zaplacen\u00e9 v m\u011bs\u00edc\u00edch, kdy jste mzdu m\u011bli.<\/p>\n\n\n\n Typick\u00fd sc\u00e9n\u00e1\u0159: \u010d\u00e1st roku pracujete, \u010d\u00e1st roku jste na nemocensk\u00e9, p\u0159\u00edpadn\u011b m\u00e1te del\u0161\u00ed pauzu mezi zam\u011bstn\u00e1n\u00edmi. V m\u011bs\u00edc\u00edch, kdy jste pracovali, v\u00e1m zam\u011bstnavatel strh\u00e1val z\u00e1lohy na da\u0148. V m\u011bs\u00edc\u00edch, kdy jste pob\u00edrali nemocensk\u00e9 d\u00e1vky, se z nich da\u0148 neplat\u00ed<\/strong>, proto\u017ee nejde o zdaniteln\u00fd p\u0159\u00edjem.<\/p>\n\n\n\n Co se stane na konci roku? Da\u0148 jste zaplatili jen z \u010d\u00e1sti roku, ale sleva na poplatn\u00edka se uplat\u0148uje v ro\u010dn\u00edm sou\u010dtu. V\u00fdsledek m\u016f\u017ee b\u00fdt, \u017ee v\u00e1m ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dopo\u010dte p\u0159eplatek, proto\u017ee zaplacen\u00e9 z\u00e1lohy byly vy\u0161\u0161\u00ed ne\u017e ro\u010dn\u00ed da\u0148 po uplatn\u011bn\u00ed slev.<\/p>\n\n\n\n Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed m\u016f\u017ee skon\u010dit i nedoplatkem<\/strong> \u2013 typicky kdy\u017e jste b\u011bhem roku uplat\u0148ovali slevy zp\u016fsobem, kter\u00fd se pak uk\u00e1\u017ee jako neopr\u00e1vn\u011bn\u00fd (nap\u0159\u00edklad \u0161patn\u011b dolo\u017een\u00e9 podm\u00ednky u n\u011bkter\u00fdch slev), nebo kdy\u017e se v\u00e1m v pr\u016fb\u011bhu roku zm\u011bnily okolnosti a mzdov\u00e1 \u00fa\u010dt\u00e1rna to nem\u011bla v\u010das zohledn\u011bn\u00e9.<\/p>\n\n\n\n Z\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b se v praxi plete se dv\u011bma r\u016fzn\u00fdmi v\u011bcmi<\/strong> \u2013 a pr\u00e1v\u011b tady vznik\u00e1 spousta nedorozum\u011bn\u00ed:<\/p>\n\n\n\n Dobr\u00e1 zpr\u00e1va je, \u017ee n\u011bkter\u00e9 p\u0159iv\u00fdd\u011blky zdan\u011bn\u00e9 sr\u00e1\u017ekovou dan\u00ed ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed samy o sob\u011b neblokuj\u00ed<\/strong>. Typicky jde o situaci, kdy jste u DPP nem\u011bli podepsan\u00e9 prohl\u00e1\u0161en\u00ed a odm\u011bna se zdanila sr\u00e1\u017ekou. V takov\u00e9m p\u0159\u00edpad\u011b se \u010dasto d\u00e1 ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed u hlavn\u00edho zam\u011bstnavatele ud\u011blat standardn\u011b.<\/p>\n\n\n\n Z\u00e1rove\u0148 ale plat\u00ed i opa\u010dn\u00e9 pravidlo: kdy\u017e nespln\u00edte podm\u00ednky pro ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed, zam\u011bstnavatel v\u00e1m ho po skon\u010den\u00ed roku prost\u011b neud\u011bl\u00e1 \u2013 a vy pak situaci mus\u00edte \u0159e\u0161it jin\u00fdm zp\u016fsobem (typicky p\u0159es da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed).<\/p>\n\n\n\n D\u016fle\u017eit\u00e9 je tak\u00e9 to, \u017ee u n\u011bkter\u00fdch p\u0159\u00edjm\u016f zdan\u011bn\u00fdch sr\u00e1\u017ekou m\u016f\u017eete zvolit, \u017ee je dobrovoln\u011b zahrnete do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong> \u2013 typicky tehdy, kdy\u017e se v\u00e1m vyplat\u00ed uplatnit slevy a dostat p\u0159eplatek. Jin\u00fdmi slovy: sr\u00e1\u017ekov\u00e1 da\u0148 nemus\u00ed b\u00fdt v\u017edy definitivn\u00ed.<\/p>\n\n\n\n Nejste si jist\u00ed, jak spr\u00e1vn\u011b postupovat v oblasti dan\u00ed<\/a>, abyste ne\u0161l\u00e1pli vedle? Pom\u016f\u017eeme v\u00e1m zorientovat nejen v z\u00e1kon\u011b, a\u0165 u\u017e jde o \u0159e\u0161en\u00ed konkr\u00e9tn\u00ed da\u0148ov\u00e9 situace, p\u0159\u00edpravu na kontrolu ze strany finan\u010dn\u00edho \u00fa\u0159adu \u010di obranu p\u0159ed soudem.<\/p>\n\n\n\n Pro ka\u017ed\u00fd pr\u00e1vn\u00ed obor m\u00e1me specialistu.<\/p>\n\n\n\n P\u0159i objedn\u00e1n\u00ed slu\u017eby p\u0159esn\u011b v\u00edte, co dostanete a kolik v\u00e1s to bude st\u00e1t.<\/p>\n\n\n\n V\u0161e zvl\u00e1dneme on-line nebo osobn\u011b v\u00a0jedn\u00e9 z na\u0161ich 6 kancel\u00e1\u0159\u00ed<\/a>.<\/p>\n\n\n\n 8 z 10 po\u017eadavk\u016f vy\u0159e\u0161\u00edme do 2 pracovn\u00edch dn\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":" Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b je pro zam\u011bstnance nejjednodu\u0161\u0161\u00ed cesta, jak si nechat p\u0159es zam\u011bstnavatele vy\u0159\u00eddit da\u0148 ze mzdy a z\u00edskat zp\u011bt p\u0159eplatek za uplatn\u011bn\u00e9 slevy a […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":16393,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-63031","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\/63031","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=63031"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/63031\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/16393"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=63031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=63031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=63031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Kdo m\u016f\u017ee po\u017e\u00e1dat o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b a kdo mus\u00ed podat p\u0159izn\u00e1n\u00ed<\/h2>\n\n\n\n
Kdy o n\u011bj m\u016f\u017eete po\u017e\u00e1dat<\/h3>\n\n\n\n
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Postupn\u011b v\u00edce zam\u011bstnavatel\u016f je v po\u0159\u00e1dku. Sou\u010dasn\u011b je probl\u00e9m.<\/h3>\n\n\n\n
Kdy v\u00e1m vznikne povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed pad\u00e1<\/h3>\n\n\n\n
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Drobn\u00e9 p\u0159iv\u00fdd\u011blky ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed n\u011bkdy neblokuj\u00ed: DPP a sr\u00e1\u017ekov\u00e1 da\u0148<\/h3>\n\n\n\n
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Praktick\u00e9 p\u0159\u00edklady, na kter\u00fdch pozn\u00e1te, jestli ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed projde<\/h3>\n\n\n\n
Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed 2025: jak\u00e9 term\u00edny si hl\u00eddat<\/h2>\n\n\n\n
Nejde jen o podpis \u017e\u00e1dosti \u2013 ve stejn\u00e9m term\u00ednu mus\u00edte dodat i podklady<\/h3>\n\n\n\n
Co kdy\u017e term\u00edn nestihnete?<\/h3>\n\n\n\n
Jak\u00e9 term\u00edny plat\u00ed pro zam\u011bstnavatele?<\/h3>\n\n\n\n
Kde hledat \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed<\/h2>\n\n\n\n
Jak vyplnit \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/h2>\n\n\n\n
Co s citliv\u00fdmi \u00fadaji ve smlouv\u00e1ch<\/h3>\n\n\n\n
V\u00fdpo\u010det ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b: pro\u010d slevy n\u011bkdy nesed\u00ed<\/h2>\n\n\n\n
M\u011bs\u00ed\u010dn\u00ed v\u00fdpo\u010det vs. ro\u010dn\u00ed srovn\u00e1n\u00ed<\/h3>\n\n\n\n
Pro\u010d se p\u0159eplatek \u010dasto objev\u00ed p\u0159i nemoci, mate\u0159sk\u00e9 nebo meze\u0159e mezi pracemi<\/h3>\n\n\n\n
Z\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b<\/h2>\n\n\n\n
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Shrnut\u00ed<\/h2>\n\n\n\n
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Da\u0148ov\u00e9 pr\u00e1vn\u00ed poradenstv\u00ed<\/h2>\n\n\n\n
Autor \u010dl\u00e1nku<\/h3>\n\n\n\n
![\"\"\/](\"https:\/\/dostupnyadvokat.cz\/wp-content\/uploads\/2023\/01\/avatar-012x-150x150.jpg\"){kind=avatar}
<\/figure>\n\n\n\nJUDr. Ond\u0159ej Preuss, Ph.D.<\/a><\/h4>\n\n\n\n