[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.mauz.cz\/jak-spocitat-cistou-mzdu\/#Article","mainEntityOfPage":"https:\/\/www.mauz.cz\/jak-spocitat-cistou-mzdu\/","headline":"Jak spo\u010d\u00edtat \u010distou mzdu?","name":"Jak spo\u010d\u00edtat \u010distou mzdu?","description":"Pracovn\u00ed inzer\u00e1ty n\u00e1m slibuj\u00ed tolik a tolik pen\u011bz v hrub\u00e9 mzd\u011b. Co to ale znamen\u00e1 a o kolik se li\u0161\u00ed od t\u00e9 \u010dist\u00e9? Hrub\u00e1 mzda je v\u00fd\u0161e odm\u011bny, kterou m\u00e1 sice zam\u011bstnavatel se zam\u011bstnancem sjedn\u00e1nu v pracovn\u00ed smlouv\u011b, ale nep\u0159edstavuje celkovou \u010d\u00e1stku, kterou zam\u011bstnanec nakonec dostane. Je t\u0159eba od n\u00ed toti\u017e ode\u010d\u00edst povinn\u00e9 odvody na...","datePublished":"2021-04-17","dateModified":"2023-05-06","author":{"@type":"Person","@id":"https:\/\/www.mauz.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.mauz.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/06473a178d94fb830b46e277369729e9534f2612e261ec2f1ee96b672ef473e2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/06473a178d94fb830b46e277369729e9534f2612e261ec2f1ee96b672ef473e2?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"mauz.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.mauz.cz\/wp-content\/uploads\/the-czech-crown-3980871_1280.jpg","url":"https:\/\/www.mauz.cz\/wp-content\/uploads\/the-czech-crown-3980871_1280.jpg","height":0,"width":0},"url":"https:\/\/www.mauz.cz\/jak-spocitat-cistou-mzdu\/","about":["Nakupov\u00e1n\u00ed"],"wordCount":522,"articleBody":"   Pracovn\u00ed inzer\u00e1ty n\u00e1m slibuj\u00ed tolik a tolik pen\u011bz v hrub\u00e9 mzd\u011b. Co to ale znamen\u00e1 a o kolik se li\u0161\u00ed od t\u00e9 \u010dist\u00e9?Hrub\u00e1 mzda je v\u00fd\u0161e odm\u011bny, kterou m\u00e1 sice zam\u011bstnavatel se zam\u011bstnancem sjedn\u00e1nu v pracovn\u00ed smlouv\u011b, ale nep\u0159edstavuje celkovou \u010d\u00e1stku, kterou zam\u011bstnanec nakonec dostane. Je t\u0159eba od n\u00ed toti\u017e ode\u010d\u00edst povinn\u00e9 odvody na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed, z\u00e1lohu na da\u0148 z p\u0159\u00edjm\u016f, p\u0159\u00edpadn\u011b n\u00e1sledn\u011b p\u0159i\u010d\u00edst mo\u017en\u00e1 zv\u00fdhodn\u011bn\u00ed. T\u00edm z\u00edsk\u00e1me v\u00fd\u0161i \u010dist\u011b mzdy. Do konce roku 2020 vstupovala p\u0159i jej\u00edm v\u00fdpo\u010dtu v potaz je\u0161t\u011b tzv. superhrub\u00e1 mzda, kter\u00e1 navy\u0161ovala da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob. Jsou to vlastn\u011b mzdov\u00e9 n\u00e1klady zam\u011bstnavatele zaokrouhleny na stokoruny nahoru.A jak tedy prov\u00e9st v\u00fdpo\u010det \u010dist\u00e9 hodinov\u00e9 mzdy 2021? Na koncept superhrub\u00e9 mzdy u\u017e m\u016f\u017eeme na\u0161t\u011bst\u00ed zapomenout, tak\u017ee n\u00e1m bude sta\u010dit zn\u00e1t opravdu jenom v\u00fd\u0161i t\u00e9 hrub\u00e9, kter\u00e1 se z\u00e1rove\u0148 st\u00e1v\u00e1 z\u00e1kladem pro v\u00fdpo\u010det dan\u011b). Pro v\u00fdpo\u010det p\u0159\u00edjm\u016f p\u0159esahuj\u00edc\u00edch 48n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy (\u010di m\u011bs\u00ed\u010dn\u011b jej\u00ed 4n\u00e1sobek) pl\u00e1t\u00ed 23% da\u0148ov\u00e9 p\u00e1smo, pro ostatn\u00ed 15% p\u00e1smo.A jak tedy na samotn\u00fd v\u00fdpo\u010det? Bu\u010f m\u016f\u017eeme pou\u017e\u00edt jednu z nespo\u010dtu internetov\u00fdch kalkula\u010dek, kter\u00e9 ve\u0161kerou n\u00e1mahu oded\u0159ou za n\u00e1s, nebo na to m\u016f\u017eeme j\u00edt p\u011bkn\u011b postaru \u2013 s tu\u017ekou, pap\u00edrem a kalkula\u010dkou. Jak ji\u017e bylo \u0159e\u010deno, vych\u00e1z\u00edme z hrub\u00e9 mzdy, k n\u00ed\u017e p\u0159ipo\u010d\u00edt\u00e1me v\u0161echny slo\u017eky (z\u00e1kladn\u00ed mzda, p\u0159\u00edplatky, odm\u011bny, n\u00e1hrady). Takto z\u00edsk\u00e1me z\u00e1klad dan\u011b, z n\u011bj\u017e vypo\u010d\u00edt\u00e1me 15% da\u0148 z p\u0159\u00edjmu, p\u0159i\u010dem\u017e zaokrouhlujeme na koruny nahoru. V\u00fdsledn\u00e1 \u010d\u00e1stka stanovuje m\u011bs\u00ed\u010dn\u00ed z\u00e1lohu na da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob p\u0159ed ode\u010dten\u00edm da\u0148ov\u00fdch slev. Ty ode\u010dt\u011bme vz\u00e1p\u011bt\u00ed. A jak\u00e9 to nap\u0159\u00edklad jsou?Sleva na poplatn\u00edka ve v\u00fd\u0161i 27 840 K\u010d (m\u011bs\u00ed\u010dn\u011b 2320 K\u010d)Sleva na vy\u017eivovan\u00e9ho man\u017eela ve v\u00fd\u0161i 24 840 K\u010d (uplat\u0148uje se pouze ro\u010dn\u011b)Sleva na vy\u017eivovan\u00e9ho man\u017eela ZTP\/P ve v\u00fd\u0161i 49 680 K\u010d (m\u011bs\u00ed\u010dn\u011b 4140 K\u010d)Sleva pro studenta \u2013 4020 K\u010d (m\u011bs\u00ed\u010dn\u011b 335 K\u010d)Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na prvn\u00ed d\u00edt\u011b \u2013 15 204 K\u010d (1267 K\u010d m\u011bs\u00ed\u010dn\u011b)Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na druh\u00e9 d\u00edt\u011b – 19 404 K\u010d (1617 K\u010d m\u011bs\u00ed\u010dn\u011b)Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b \u2013 24 204 K\u010d (2017 K\u010d m\u011bs\u00ed\u010dn\u011b)\u2026.Z\u00edsk\u00e1me tak z\u00e1lohu na da\u0148. Pokra\u010dujeme d\u00e1le v\u00fdpo\u010dtem soci\u00e1ln\u00edho (6,5 % ze mzdy) a zdravotn\u00edho (4,5 % ze mzdy) poji\u0161t\u011bn\u00ed a nakonec hrubou mzdu sn\u00ed\u017e\u00edme o z\u00e1lohu na da\u0148, ob\u011b poji\u0161t\u011bn\u00ed a z\u00edsk\u00e1me tak kone\u010dnou v\u00fd\u0161i \u010dist\u00e9 mzdy.                                                                                                                                                                                                                                                                                                                                                                                          3.7\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak spo\u010d\u00edtat \u010distou mzdu?","item":"https:\/\/www.mauz.cz\/jak-spocitat-cistou-mzdu\/#breadcrumbitem"}]}]