{"id":4126,"date":"2023-09-09T01:20:00","date_gmt":"2023-09-08T23:20:00","guid":{"rendered":"https:\/\/ohkdomazlice.cz\/?p=4126"},"modified":"2024-09-12T08:48:31","modified_gmt":"2024-09-12T06:48:31","slug":"seminar-mzdove-ucetnictvi-problematicke-vypocty-a-naprava-pripadnych-chyb-2023","status":"publish","type":"post","link":"https:\/\/ohkdomazlice.cz\/index.php\/2023\/09\/09\/seminar-mzdove-ucetnictvi-problematicke-vypocty-a-naprava-pripadnych-chyb-2023\/","title":{"rendered":"SEMIN\u00c1\u0158  Mzdov\u00e9 \u00fa\u010detnictv\u00ed \u2013 problematick\u00e9 v\u00fdpo\u010dty a n\u00e1prava p\u0159\u00edpadn\u00fdch chyb 2023"},"content":{"rendered":"\n<p><strong>Ur\u010deno:&nbsp;<\/strong>Pro mzdov\u00e9 \u00fa\u010detn\u00ed, personalisty a ostatn\u00ed zam\u011bstnance, kte\u0159\u00ed cht\u011bj\u00ed zpracov\u00e1vat mzdovou agendu v&nbsp;souladu s&nbsp;p\u0159\u00edslu\u0161n\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy.<\/p>\n\n\n\n<p><strong>P\u0159\u00ednos \/ C\u00edl:&nbsp;<\/strong>Na semin\u00e1\u0159i proberete \u0159adu problematick\u00fdch p\u0159\u00edklad\u016f, s kter\u00fdmi se v praxi m\u016f\u017eete setkat. Budete moci konzultovat svoje konkr\u00e9tn\u00ed obt\u00ed\u017en\u00e9 p\u0159\u00edpady. Lektor v\u00e1m p\u0159iprav\u00ed obs\u00e1hl\u00fd materi\u00e1l s celou \u0159adou uk\u00e1zek mzdov\u00fdch v\u00fdpo\u010dt\u016f, a p\u0159\u00edpadn\u00e9 \u0159e\u0161en\u00ed n\u00e1prav jejich chyb.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>Term\u00edn&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;23. b\u0159ezna 2023, 09.00 \u2013 14.00 hod.<\/strong><\/p>\n\n\n\n<p><strong>M\u00edsto kon\u00e1n\u00ed &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Haltravsk\u00e1 438, 344 01 Doma\u017elice<\/strong><\/p>\n\n\n\n<p><strong>P\u0159edn\u00e1\u0161\u00ed&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Zden\u011bk K\u0159\u00ed\u017eek&nbsp;\u2013 specialista s&nbsp;dlouholetou prax\u00ed na \u010cSSZ, nyn\u00ed osv\u011bd\u010den\u00fd a zku\u0161en\u00fd &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;lektor kladouc\u00ed d\u016fraz na aplikaci legislativy na praktick\u00fdch p\u0159\u00edkladech.<\/strong><\/p>\n\n\n\n<p><strong>Program semin\u00e1\u0159e:<\/strong><\/p>\n\n\n\n<p><strong>Mzda, plat, odm\u011bna z dohod, a odm\u011bny statut\u00e1r\u016f<\/strong><\/p>\n\n\n\n<ul>\n<li>ur\u010dov\u00e1n\u00ed v\u00fd\u0161e mzdy a r\u016fzn\u00e9 jej\u00ed formy \u2013 spr\u00e1vn\u00e9 postupy zam\u011bstnavatel\u016f, \u010dast\u00e9 chyby, kter\u00fdch se zam\u011bstnavatel\u00e9 dopou\u0161t\u00ed (princip rovnosti odm\u011b\u0148ov\u00e1n\u00ed \u2013 \u201eza stejnou pr\u00e1ci stejn\u00e1 odm\u011bna\u201c.&nbsp;<strong>Praktick\u00e9 uk\u00e1zky pochyben\u00ed zam\u011bstnavatel\u016f p\u0159i stanoven\u00ed v\u00fd\u0161e mzdy<\/strong><\/li>\n\n\n\n<li>z\u00e1sadn\u00ed informace p\u0159i ur\u010dov\u00e1n\u00ed platu u zam\u011bstnavatel\u016f uveden\u00fdch v \u00a7 109 Z\u00e1kon\u00edku pr\u00e1ce (za\u0159azen\u00ed zam\u011bstnanc\u016f do platov\u00e9 t\u0159\u00eddy, a stupn\u011b uznateln\u00e9 praxe),&nbsp;<strong>\u010dast\u00e9 chyby p\u0159i ur\u010dov\u00e1n\u00ed stupn\u011b uznateln\u00e9 praxe, probl\u00e9my u zam\u011bstnanc\u016f ve \u0161kolstv\u00ed, a v&nbsp;soci\u00e1ln\u00edch slu\u017eb\u00e1ch<\/strong><\/li>\n\n\n\n<li>komplexn\u00ed v\u00fdklad \u2013 dodr\u017een\u00ed z\u00e1sad p\u0159i uzav\u00edr\u00e1n\u00ed dohodo proveden\u00ed pr\u00e1ce, a pracovn\u00ed \u010dinnosti (obsah, limit odpracovan\u00fdch hodin, ur\u010dov\u00e1n\u00ed v\u00fd\u0161e odm\u011bny \u00a7 110 &#8211; \u00a7 112 Z\u00e1kon\u00edku pr\u00e1ce,)&nbsp;<strong>na co se zam\u011b\u0159uj\u00ed kontroln\u00ed org\u00e1ny, a \u010dast\u00e9 chyby, kter\u00fdch se zam\u011bstnavatel\u00e9 dopou\u0161t\u00ed. Odm\u011bny statut\u00e1r\u016f a dopady na odvod p\u0159\u00edm\u00fdch dan\u00ed<\/strong><\/li>\n\n\n\n<li>z\u00e1konn\u00e9 p\u0159\u00edplatky ke mzd\u011b, platu, nebo odm\u011bn\u011b \u2013 praktick\u00e9 v\u00fdpo\u010dty a uk\u00e1zky chybn\u00fdch postup\u016f p\u0159i poskytov\u00e1n\u00ed p\u0159\u00edplatk\u016f. Pracovn\u00ed pohotovost, d\u011blen\u00e1 sm\u011bna, zvl\u00e1\u0161tn\u00ed p\u0159\u00edplatek, p\u0159\u00edplatek za p\u0159\u00edmou pedagogickou \u010dinnost nad stanoven\u00fd rozsah \u2013 zvl\u00e1\u0161tnosti t\u011bchto specifick\u00fdch z\u00e1konn\u00fdch p\u0159\u00edplatk\u016f. Nen\u00e1rokov\u00e9 slo\u017eky.&nbsp;<strong>Chyby p\u0159i poskytov\u00e1n\u00ed p\u0159\u00edplatk\u016f a jak \u0159e\u0161it p\u0159\u00edpadnou n\u00e1pravu<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Pr\u016fm\u011brn\u00fd v\u00fdd\u011blek<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>komplexn\u00ed v\u00fdklad v\u00fdpo\u010dtu pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku \u2013&nbsp;<\/strong>specifick\u00e1 ur\u010den\u00ed pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku, kde nej\u010dast\u011bji zam\u011bstnavatel\u00e9 chybuj\u00ed, pr\u016fm\u011brn\u00fd v\u00fdd\u011blek u dohod, a p\u0159\u00edpadn\u011b statut\u00e1r\u016f. Pracovn\u00ed \u00farazy a zji\u0161t\u011bn\u00ed pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku. D\u016fle\u017eitost spr\u00e1vn\u00e9ho stanoven\u00ed pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku, ve kter\u00fdch p\u0159\u00edpadech mohou zam\u011bstnavatel\u00e9 chybovat<\/li>\n<\/ul>\n\n\n\n<p><strong>Sr\u00e1\u017eky ze mzdy, platu, odm\u011bny v roce 2023<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>p\u0159\u00edjmy, ze kter\u00fdch se mus\u00ed prov\u00e1d\u011bt sr\u00e1\u017eky \u2022 dohody o sr\u00e1\u017ek\u00e1ch ze mzdy, platu, odm\u011bny podle z\u00e1kon\u00edku pr\u00e1ce a ob\u010dansk\u00e9ho z\u00e1kon\u00edku \u2022 postup v\u00fdpo\u010dtu sr\u00e1\u017eky podle ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00e1du \u2022 po\u0159ad\u00ed prov\u00e1d\u011bn\u00ed sr\u00e1\u017eek \u2013 p\u0159ednostn\u00ed\/nep\u0159ednostn\u00ed pohled\u00e1vky \u2022<\/strong>&nbsp;<strong>datov\u00e1 schr\u00e1nka a ur\u010den\u00ed po\u0159ad\u00ed pohled\u00e1vek<\/strong>&nbsp;\u2022 praktick\u00e9 uk\u00e1zky v\u00fdpo\u010dtu, probl\u00e9my spojen\u00e9 se slo\u017eitost\u00ed v\u00fdpo\u010dtu a ur\u010dov\u00e1n\u00ed po\u0159ad\u00ed uspokojen\u00ed jednotliv\u00fdch pohled\u00e1vek.<\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00fdpo\u010dty pojistn\u00e9ho na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed \u2013 novinky pro rok 2023<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul>\n<li><strong>prvn\u00ed poznatky<\/strong>&nbsp;p\u0159i uplat\u0148ov\u00e1n\u00ed slev na pojistn\u00e9m, p\u0159\u00edpadov\u00e9 studie variant, kdy lze uplatnit slevu na pojistn\u00e9m, p\u0159edepsan\u00e9 tiskopisy. Odvod pojistn\u00e9ho u zvl\u00e1\u0161tn\u00edch skupin poplatn\u00edk\u016f pojistn\u00e9ho \u2013 mal\u00fd rozsah, statut\u00e1\u0159i, pojistn\u00e9 u zam\u011bstnavatel\u016f v&nbsp;z\u00e1chrann\u00fdch slo\u017ek\u00e1ch \u2013 hasi\u010di, a z\u00e1chrann\u00e9 zdravotnick\u00e9 slo\u017eky. Term\u00edny odvodu pojistn\u00e9ho, p\u0159\u00edpadn\u00e9 pokuty, pen\u00e1le, \u201en\u00e1vrh milostiv\u00e9ho l\u00e9ta\u201c v&nbsp;oblasti odpu\u0161t\u011bn\u00ed hradit p\u0159\u00edslu\u0161enstv\u00ed z&nbsp;nedoplatk\u016f pojistn\u00e9ho, a p\u0159\u00edpadn\u00fdch ulo\u017een\u00fdch pokut.&nbsp;<strong>Specifick\u00e9 v\u00fdpo\u010dty pojistn\u00e9ho u zdravotn\u00edho poji\u0161t\u011bn\u00ed \u2013 kategorie poplatn\u00edk\u016f, specifick\u00e9 k\u00f3dy, princip minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu a odvod pojistn\u00e9ho \u2013 pojmy dopo\u010det a v\u00fdpo\u010det pojistn\u00e9ho do minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu a z&nbsp;minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu.&nbsp;<\/strong>Opravn\u00e9 p\u0159ehledy o odvodu pojistn\u00e9ho p\u0159i zjedn\u00e1n\u00ed n\u00e1pravy chybn\u011b odveden\u00e9ho pojistn\u00e9ho.&nbsp;<strong>N\u00e1zorn\u00e9 p\u0159\u00edklady v\u00fdpo\u010dtu pojistn\u00e9ho, v\u010detn\u011b p\u0159\u00edpadn\u00fdch oprav.&nbsp;<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti v roce 2023 s v\u00fdhledem na rok 2024&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<ul>\n<li>formy dan\u011b \u2013 sr\u00e1\u017ekov\u00e1, z\u00e1lohov\u00e1 \u2022 zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b \u2022 v\u00fdpo\u010det mzdy, platu, do z\u00e1kladu dan\u011b \u2022 slevy na poplatn\u00edka, da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed na d\u011bti poplatn\u00edka \u2022 da\u0148ov\u00fd bonus \u2022 tiskopisy pro rok 2023 \u2022 samotn\u00fd odvod dan\u011b z\u00e1lohov\u00e9 a sr\u00e1\u017ekov\u00e9, term\u00edny \u2022 cel\u00e1 \u0159ada n\u00e1zorn\u00fdch postup\u016f.<\/li>\n\n\n\n<li><strong>Uprchl\u00edci \u2013 Ukrajinci a uplatn\u011bn\u00ed slev a p\u0159\u00edpadn\u00fdch da\u0148ov\u00fdch zv\u00fdhodn\u011bn\u00ed.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Dal\u0161\u00ed d\u016fle\u017eit\u00e9 informace<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul>\n<li>uprchl\u00edci \u2013 a prodlou\u017een\u00ed jejich pobytu v&nbsp;r\u00e1mci prodlou\u017een\u00ed Z\u00e1kona Lex Ukrajina do 31.3.2023. Postupy pod\u00e1v\u00e1n\u00ed \u017e\u00e1dost\u00ed o registraci k&nbsp;prodlou\u017een\u00ed pobytu \u2013 pokyn Ministerstva vnitra. Povinnosti uprchl\u00edk\u016f. Dal\u0161\u00ed mo\u017en\u00e9 prodlou\u017een\u00ed pracovn\u011bpr\u00e1vn\u00edch vztah\u016f ob\u010dan\u016f Ukrajiny \u2013 uprchl\u00edk\u016f.<\/li>\n\n\n\n<li><strong>Z\u00e1sadn\u00ed zm\u011bny vyhl\u00e1\u0161ky 79\/2013 Sb., vyhl\u00e1\u0161kou 452\/2022 od 1.1.2023<\/strong>&nbsp;o prov\u00e1d\u011bn\u00ed pracovn\u011b l\u00e9ka\u0159sk\u00fdch prohl\u00eddek \u2013 dohl\u00eddky pracovi\u0161\u0165, periodick\u00e9 pracovn\u011b l\u00e9ka\u0159sk\u00e9 prohl\u00eddky a dal\u0161\u00ed zm\u011bny v&nbsp;p\u0159\u00edloze k&nbsp;t\u00e9to vyhl\u00e1\u0161ce. Uk\u00e1zka vnit\u0159n\u00edho firemn\u00edho p\u0159edpisu o postupech p\u0159i pracovn\u011b l\u00e9ka\u0159sk\u00fdch prohl\u00eddk\u00e1ch podle novelizovan\u00e9 vyhl\u00e1\u0161ky. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>Nej\u010dast\u011bj\u0161\u00ed dotazy a n\u00e1sledn\u00e9 odpov\u011bdi p\u0159i poskytov\u00e1n\u00ed stravenkov\u00e9ho pau\u0161\u00e1lu pro rok 2023, &#8211; podm\u00ednky ve vazb\u011b na da\u0148ovou uznatelnost, vnit\u0159n\u00ed firemn\u00ed p\u0159edpis ke stravenkov\u00e9mu pau\u0161\u00e1lu.<\/li>\n\n\n\n<li>Z\u00e1kladn\u00ed informace o postupech p\u0159i \u0159e\u0161en\u00ed pracovn\u00edch \u00faraz\u016f a nemoc\u00ed z&nbsp;povol\u00e1n\u00ed \u2013 praktick\u00e1 aplikace \u2013 Z\u00e1kon\u00edk pr\u00e1ce \u00a7 105, Na\u0159\u00edzen\u00ed vl\u00e1dy 170\/2014 Sb., o evidenci a \u0159e\u0161en\u00ed pracovn\u00edch \u00faraz\u016f. Spr\u00e1vn\u00e9 \u0159e\u0161en\u00ed t\u00e9to \u0161kodn\u00ed ud\u00e1losti \u2013 povinnosti zam\u011bstnavatele a po\u0161kozen\u00e9ho zam\u011bstnance.&nbsp;<strong>Zm\u011bny u n\u00e1hrad za \u00fajmu na zdrav\u00ed od roku 2023. Uk\u00e1zka vnit\u0159n\u00edho p\u0159edpisu o postupech p\u0159i \u0159e\u0161en\u00ed pracovn\u00edch \u00faraz\u016f a nemoc\u00ed z&nbsp;povol\u00e1n\u00ed.<\/strong><\/li>\n\n\n\n<li><strong>Dovolen\u00e1 \u2013&nbsp;<\/strong>zvl\u00e1\u0161tn\u00ed p\u0159\u00edpadov\u00e9 studie v\u00fdpo\u010dtu dovolen\u00fdch, mate\u0159sk\u00e1 dovolen\u00e1, dovolen\u00e1 u pedagog\u016f, nerovnom\u011brn\u011b rozvr\u017een\u00e1 pracovn\u00ed doba.<strong>&nbsp;P\u0159eplatky na dovolen\u00e9 a jejich n\u00e1sledn\u00e9 vypo\u0159\u00e1d\u00e1n\u00ed.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Z\u00e1v\u011br, diskuse a odpov\u011bdi na dotazy<\/strong><\/p>\n\n\n\n<p>Poslucha\u010di tohoto jednodenn\u00edho semin\u00e1\u0159e obdr\u017e\u00ed velmi obs\u00e1hl\u00e9 pracovn\u00ed materi\u00e1ly s&nbsp;celou \u0159adou uk\u00e1zek mzdov\u00fdch v\u00fdpo\u010dt\u016f, a p\u0159\u00edpadn\u00e9 \u0159e\u0161en\u00ed n\u00e1prav jejich chyb.<\/p>\n\n\n\n<p><strong>Splatnost a uz\u00e1v\u011brka p\u0159ihl\u00e1\u0161ek nejpozd\u011bji do 17. 03. 2023<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ur\u010deno:&nbsp;Pro mzdov\u00e9 \u00fa\u010detn\u00ed, personalisty a ostatn\u00ed zam\u011bstnance, kte\u0159\u00ed cht\u011bj\u00ed zpracov\u00e1vat mzdovou agendu v&nbsp;souladu s&nbsp;p\u0159\u00edslu\u0161n\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy. P\u0159\u00ednos \/ C\u00edl:&nbsp;Na semin\u00e1\u0159i proberete \u0159adu problematick\u00fdch p\u0159\u00edklad\u016f, s kter\u00fdmi se v praxi m\u016f\u017eete setkat. Budete moci konzultovat svoje konkr\u00e9tn\u00ed obt\u00ed\u017en\u00e9 p\u0159\u00edpady. Lektor v\u00e1m p\u0159iprav\u00ed obs\u00e1hl\u00fd materi\u00e1l s celou \u0159adou uk\u00e1zek mzdov\u00fdch v\u00fdpo\u010dt\u016f, a p\u0159\u00edpadn\u00e9 \u0159e\u0161en\u00ed n\u00e1prav jejich chyb.&nbsp;&nbsp; &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ohkdomazlice.cz\/index.php\/2023\/09\/09\/seminar-mzdove-ucetnictvi-problematicke-vypocty-a-naprava-pripadnych-chyb-2023\/\"> <span class=\"screen-reader-text\">SEMIN\u00c1\u0158  Mzdov\u00e9 \u00fa\u010detnictv\u00ed \u2013 problematick\u00e9 v\u00fdpo\u010dty a n\u00e1prava p\u0159\u00edpadn\u00fdch chyb 2023<\/span> Pokra\u010dovat ve \u010dten\u00ed &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/4126"}],"collection":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/comments?post=4126"}],"version-history":[{"count":1,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/4126\/revisions"}],"predecessor-version":[{"id":4127,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/posts\/4126\/revisions\/4127"}],"wp:attachment":[{"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/media?parent=4126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/categories?post=4126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ohkdomazlice.cz\/index.php\/wp-json\/wp\/v2\/tags?post=4126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}