{"id":1724,"date":"2024-11-25T09:20:28","date_gmt":"2024-11-25T08:20:28","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=1724"},"modified":"2024-11-25T09:21:26","modified_gmt":"2024-11-25T08:21:26","slug":"jednodussi-pausalni-dan","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/","title":{"rendered":"Pau\u0161\u00e1ln\u00ed da\u0148 2025: Nov\u00e1 v\u00fd\u0161e platby pro OSV\u010c"},"content":{"rendered":"<p><strong>Pau\u0161\u00e1ln\u00ed da\u0148 pro OSV\u010c je zjednodu\u0161en\u00fd zp\u016fsob placen\u00ed dan\u00ed, kter\u00fd kombinuje da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed do jedn\u00e9 m\u011bs\u00ed\u010dn\u00ed platby. Tento re\u017eim byl zaveden v roce 2021 s c\u00edlem sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e a v n\u011bkter\u00fdch p\u0159\u00edpadech i u\u0161et\u0159it pen\u00edze.<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f1944863b24\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f1944863b24\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/#Pasma_pausalni_dane\" >P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/#OSVC_Dan_z_prijmu\" >OSV\u010c: Da\u0148 z p\u0159\u00edjmu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/#Pausalni_dan_2025\" >Pau\u0161\u00e1ln\u00ed da\u0148 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/#Vyplati_se_mi_pausalni_dan\" >Vyplat\u00ed se mi pau\u0161\u00e1ln\u00ed da\u0148?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/#Kam_platit_pausalni_dan\" >Kam platit pau\u0161\u00e1ln\u00ed da\u0148?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Pasma_pausalni_dane\"><\/span><span style=\"font-weight: 400;\">P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 je rozd\u011blena do t\u0159\u00ed kategori\u00ed s r\u016fzn\u00fdmi m\u011bs\u00ed\u010dn\u00edmi platbami, kter\u00e9 z\u00e1vis\u00ed na v\u00fd\u0161i p\u0159\u00edjmu a typu \u010dinnosti.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Prvn\u00ed kategorie je ur\u010dena<strong> pro podnikatele s p\u0159\u00edjmy do 1 milionu K\u010d, druh\u00e1 pro p\u0159\u00edjmy do 1,5 milionu K\u010d a t\u0159et\u00ed pro p\u0159\u00edjmy do 2 milion\u016f K\u010d.<\/strong> Typ \u010dinnosti tak\u00e9 ovliv\u0148uje za\u0159azen\u00ed do konkr\u00e9tn\u00ed kategorie, proto\u017ee ur\u010duje n\u00e1rok na v\u00fddajov\u00fd pau\u0161\u00e1l.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00fddajov\u00e9 pau\u0161\u00e1ly jsou stanoveny n\u00e1sledovn\u011b:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">80 % pro \u0159emesln\u00e9 \u017eivnosti, zem\u011bd\u011blskou v\u00fdrobu a lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">60 % pro ostatn\u00ed \u017eivnosti,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40 % pro svobodn\u00e1 povol\u00e1n\u00ed, p\u0159\u00edjmy z autorsk\u00fdch pr\u00e1v a podnik\u00e1n\u00ed podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">30 % pro p\u0159\u00edjmy z pron\u00e1jmu.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">1. p\u00e1smo pau\u0161\u00e1ln\u00ed dan\u011b\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Podnikatel se m\u016f\u017ee p\u0159ihl\u00e1sit do prvn\u00edho p\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b, pokud jeho p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti za minul\u00fd rok nep\u0159es\u00e1hly 1 milion K\u010d. V tomto p\u0159\u00edpad\u011b nen\u00ed typ \u010dinnosti rozhoduj\u00edc\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do tohoto p\u00e1sma se m\u016f\u017ee <a href=\"https:\/\/orangeacademy.cz\/clanky\/dobrovolne-nemocenske-pojisteni-osvc\/\" target=\"_blank\" rel=\"noopener\">p\u0159ihl\u00e1sit tak\u00e9 podnikatel:<\/a><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">s p\u0159\u00edjmy do 1,5 milionu K\u010d, pokud m\u016f\u017ee na alespo\u0148 75 % t\u011bchto p\u0159\u00edjm\u016f uplatnit v\u00fddajov\u00fd pau\u0161\u00e1l ve v\u00fd\u0161i 80 % nebo 60 %,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">s p\u0159\u00edjmy do 2 milion\u016f K\u010d, pokud m\u016f\u017ee na alespo\u0148 75 % t\u011bchto p\u0159\u00edjm\u016f uplatnit 80% pau\u0161\u00e1l.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 pro prvn\u00ed p\u00e1smo zahrnuje stokorunu na da\u0148 z p\u0159\u00edjm\u016f, minim\u00e1ln\u00ed z\u00e1lohu na zdravotn\u00ed poji\u0161t\u011bn\u00ed pro dan\u00fd rok a minim\u00e1ln\u00ed z\u00e1lohu na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed nav\u00fd\u0161enou o 15 %. V roce 2024 \u010din\u00ed m\u011bs\u00ed\u010dn\u00ed platba pro prvn\u00ed p\u00e1smo 7.498 K\u010d (4.430 K\u010d d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed + 2.968 K\u010d zdravotn\u00ed poji\u0161t\u011bn\u00ed + 100 K\u010d da\u0148 z p\u0159\u00edjmu). Po ode\u010dten\u00ed <strong>pau\u0161\u00e1ln\u00ed dan\u011b<\/strong> z\u00edsk\u00e1me \u010dist\u00fd p\u0159\u00edjem OSV\u010c<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. p\u00e1smo pau\u0161\u00e1ln\u00ed dan\u011b<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Do druh\u00e9ho p\u00e1sma spadaj\u00ed <strong>podnikatel\u00e9, jejich\u017e p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti za minul\u00fd rok nep\u0159es\u00e1hly 1,5 milionu K\u010d<\/strong>, bez ohledu na typ \u010dinnosti.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Toto p\u00e1smo mohou vyu\u017e\u00edt tak\u00e9 poplatn\u00edci:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">s p\u0159\u00edjmy do 2 milion\u016f K\u010d, pokud mohou na alespo\u0148 75 % t\u011bchto p\u0159\u00edjm\u016f uplatnit v\u00fddajov\u00fd pau\u0161\u00e1l ve v\u00fd\u0161i 80 % nebo 60 %.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Pro rok 2024 \u010din\u00ed m\u011bs\u00ed\u010dn\u00ed platba pro druh\u00e9 p\u00e1smo 16.745 K\u010d (8.191 K\u010d na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, 3.591 K\u010d na zdravotn\u00ed poji\u0161t\u011bn\u00ed a 4.963 K\u010d na da\u0148 z p\u0159\u00edjm\u016f).<\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3. p\u00e1smo pau\u0161\u00e1ln\u00ed dan\u011b<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u0159et\u00ed p\u00e1smo je ur\u010deno pro poplatn\u00edky s ro\u010dn\u00edmi <strong>p\u0159\u00edjmy do 2 milion\u016f K\u010d, bez ohledu na druh \u010dinnosti<\/strong>. M\u011bs\u00ed\u010dn\u00ed platba pro t\u0159et\u00ed p\u00e1smo je letos 27.139 K\u010d (12.527 K\u010d na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, 5.292 K\u010d na zdravotn\u00ed poji\u0161t\u011bn\u00ed a 9.320 K\u010d na da\u0148 z p\u0159\u00edjm\u016f).<\/span><\/p>\n<div id=\"attachment_9875\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-9875\" class=\"wp-image-9875 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2021\/10\/pausalni-dan-1-930x621.jpeg\" alt=\"pau\u0161\u00e1ln\u00ed da\u0148 osv\u010d\" width=\"930\" height=\"621\" \/><p id=\"caption-attachment-9875\" class=\"wp-caption-text\">pau\u0161\u00e1ln\u00ed da\u0148 osv\u010d<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">V\u00fdhody pau\u0161\u00e1ln\u00ed dan\u011b<\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Jednoduchost<\/b><span style=\"font-weight: 400;\">: M\u00edsto t\u0159\u00ed r\u016fzn\u00fdch plateb (da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed) plat\u00edte pouze jednu \u010d\u00e1stku m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e9n\u011b administrativy<\/b><span style=\"font-weight: 400;\">: Velkou v\u00fdhodou je, \u017ee da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pau\u0161\u00e1ln\u00ed da\u0148 nevy\u017eaduje. Nemus\u00edte pod\u00e1vat ani p\u0159ehledy o p\u0159\u00edjmech a v\u00fddaj\u00edch pro zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>P\u0159edv\u00eddatelnost<\/b><span style=\"font-weight: 400;\">: M\u011bs\u00ed\u010dn\u00ed platba je pevn\u011b stanoven\u00e1, co\u017e <a href=\"https:\/\/orangeacademy.cz\/clanky\/prace-jako-osvc-vyhody-a-nevyhody\/\" target=\"_blank\" rel=\"noopener\">usnad\u0148uje finan\u010dn\u00ed pl\u00e1nov\u00e1n\u00ed.<\/a><\/span><\/li>\n<\/ol>\n<h3><span style=\"font-weight: 400;\">Nev\u00fdhody pau\u0161\u00e1ln\u00ed dan\u011b<\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fixn\u00ed platba<\/b><span style=\"font-weight: 400;\">: I kdy\u017e m\u00e1te ni\u017e\u0161\u00ed p\u0159\u00edjmy, mus\u00edte platit pevn\u011b stanovenou \u010d\u00e1stku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Omezen\u00e9 mo\u017enosti odpo\u010dt\u016f<\/b><span style=\"font-weight: 400;\">: Nem\u016f\u017eete uplatnit n\u011bkter\u00e9 da\u0148ov\u00e9 odpo\u010dty a slevy, kter\u00e9 byste mohli vyu\u017e\u00edt p\u0159i klasick\u00e9m zp\u016fsobu zdan\u011bn\u00ed.<\/span><\/li>\n<\/ol>\n<span class='mb-center maxbutton-13-center'><span class='maxbutton-13-container mb-container'><a class=\"maxbutton-13 maxbutton maxbutton-kurz-mzdoveho-ucetnictvi-online\" target=\"_blank\" title=\"Kurz mzdov\u00e9ho \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/kurz-mzdove-ucetnictvi-online\"><span class='mb-text'>Studujte kurz mzdov\u00e9ho \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"OSVC_Dan_z_prijmu\"><\/span><span style=\"font-weight: 400;\">OSV\u010c: Da\u0148 z p\u0159\u00edjmu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 (OSV\u010c) plat\u00ed da\u0148 z p\u0159\u00edjm\u016f ve v\u00fd\u0161i 15 % ze zisku, co\u017e je rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji. Pokud v\u0161ak zisk p\u0159es\u00e1hne 48n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy, plat\u00ed se z t\u00e9to \u010d\u00e1sti zv\u00fd\u0161en\u00e1 sazba 23 %.<\/span><\/p>\n<h3>Jak se po\u010d\u00edt\u00e1 da\u0148 z p\u0159\u00edjm\u016f OSV\u010c:<\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>P\u0159\u00edjmy<\/b><span style=\"font-weight: 400;\">: Se\u010dt\u011bte v\u0161echny p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00fddaje<\/b><span style=\"font-weight: 400;\">: Ode\u010dt\u011bte v\u00fddaje, kter\u00e9 jste vynalo\u017eili na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f. M\u016f\u017eete vyu\u017e\u00edt bu\u010f skute\u010dn\u00e9 v\u00fddaje, nebo v\u00fddajov\u00fd pau\u0161\u00e1l.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zisk<\/b><span style=\"font-weight: 400;\">: V\u00fdsledek (p\u0159\u00edjmy minus v\u00fddaje) je v\u00e1\u0161 zisk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00fd z\u00e1klad<\/b><span style=\"font-weight: 400;\">: Zisk je z\u00e1kladem pro v\u00fdpo\u010det dan\u011b. Tento z\u00e1klad m\u016f\u017eete sn\u00ed\u017eit o nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b a od\u010ditateln\u00e9 polo\u017eky, jako jsou dary, platby na spo\u0159en\u00ed na st\u00e1\u0159\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed apod.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00fdpo\u010det dan\u011b<\/b><span style=\"font-weight: 400;\">: Na z\u00e1klad\u011b upraven\u00e9ho z\u00e1kladu dan\u011b vypo\u010d\u00edt\u00e1te da\u0148 ve v\u00fd\u0161i 15 % (nebo 23 % u \u010d\u00e1sti zisku nad 48n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy).<\/span><\/li>\n<\/ol>\n<h3>P\u0159\u00edklad:<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>P\u0159\u00edjmy<\/b><span style=\"font-weight: 400;\">: 1.000.000 K\u010d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00fddaje<\/b><span style=\"font-weight: 400;\">: 600.000 K\u010d (skute\u010dn\u00e9 v\u00fddaje nebo pau\u0161\u00e1l)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zisk<\/b><span style=\"font-weight: 400;\">: 400.000 K\u010d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148ov\u00fd z\u00e1klad<\/b><span style=\"font-weight: 400;\">: 400.000 K\u010d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Da\u0148<\/b><span style=\"font-weight: 400;\">: 15 % z 400.000 K\u010d = 60.000 K\u010d<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Pausalni_dan_2025\"><\/span><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 2025<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Zv\u00fd\u0161en\u00ed z\u00e1kladu prob\u00edh\u00e1 nyn\u00ed ka\u017ed\u00fd rok o p\u011bt procent. Nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bnou je zv\u00fd\u0161en\u00ed minim\u00e1ln\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu. P\u0159ed p\u0159ijet\u00edm konsolida\u010dn\u00edho bal\u00ed\u010dku \u010dinil 25 procent pr\u016fm\u011brn\u00e9 mzdy. Na z\u00e1klad\u011b rozhodnut\u00ed vl\u00e1dy se v\u0161ak ka\u017ed\u00fd rok a\u017e do roku 2026 zvy\u0161uje o p\u011bt procent, aby postupn\u011b dos\u00e1hl 40 procent pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pro rok 2025 se z\u00e1klad zvy\u0161uje z lo\u0148sk\u00fdch 30 procent na 35 procent, co\u017e znamen\u00e1 i vy\u0161\u0161\u00ed odvody. Pro OSV\u010c, kter\u00e9 podnikaj\u00ed jako vedlej\u0161\u00ed \u010dinnost, bude z\u00e1klad p\u0159\u00ed\u0161t\u00ed rok \u010dinit 11 procent pr\u016fm\u011brn\u00e9 mzdy.<\/span><\/p>\n<h3>P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b pro rok 2024 a 2025<\/h3>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 je rozd\u011blena do t\u0159\u00ed p\u00e1sem podle v\u00fd\u0161e p\u0159\u00edjm\u016f.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1. p\u00e1smo<\/b><span style=\"font-weight: 400;\">: P\u0159\u00edjmy do 1 milionu K\u010d. M\u011bs\u00ed\u010dn\u00ed platba: 7.498 K\u010d v roce 2024, 8.765 K\u010d v roce 2025.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2. p\u00e1smo<\/b><span style=\"font-weight: 400;\">: P\u0159\u00edjmy do 1,5 milionu K\u010d. M\u011bs\u00ed\u010dn\u00ed platba: 16.745 K\u010d stejn\u00e1 pro rok 2024 i 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3. p\u00e1smo<\/b><span style=\"font-weight: 400;\">: P\u0159\u00edjmy do 2 milion\u016f K\u010d. M\u011bs\u00ed\u010dn\u00ed platba: 27.139 K\u010d stejn\u00e1 pro rok 2024 i 2025.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vyplati_se_mi_pausalni_dan\"><\/span><span style=\"font-weight: 400;\">Vyplat\u00ed se mi pau\u0161\u00e1ln\u00ed da\u0148?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 se vyplat\u00ed p\u0159edev\u0161\u00edm t\u011bm OSV\u010c, kter\u00e9 maj\u00ed stabiln\u00ed a p\u0159edv\u00eddateln\u00e9 p\u0159\u00edjmy a necht\u011bj\u00ed se zab\u00fdvat slo\u017eitou administrativou. Pokud m\u00e1te vy\u0161\u0161\u00ed p\u0159\u00edjmy a vyu\u017e\u00edv\u00e1te r\u016fzn\u00e9 da\u0148ov\u00e9 odpo\u010dty, m\u016f\u017ee b\u00fdt pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed klasick\u00fd zp\u016fsob zdan\u011bn\u00ed.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kam_platit_pausalni_dan\"><\/span><span style=\"font-weight: 400;\">Kam platit pau\u0161\u00e1ln\u00ed da\u0148?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 se plat\u00ed prost\u0159ednictv\u00edm m\u011bs\u00ed\u010dn\u00edch z\u00e1loh na \u00fa\u010det p\u0159\u00edslu\u0161n\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu. Ka\u017ed\u00fd finan\u010dn\u00ed \u00fa\u0159ad m\u00e1 sv\u016fj specifick\u00fd \u00fa\u010det, na kter\u00fd se platby zas\u00edlaj\u00ed.<\/span><\/p>\n<h3>Jak postupovat:<\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zjist\u011bte \u010d\u00edslo \u00fa\u010dtu<\/b><span style=\"font-weight: 400;\">: Na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy najdete seznam \u00fa\u010dt\u016f jednotliv\u00fdch finan\u010dn\u00edch \u00fa\u0159ad\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Variabiln\u00ed symbol<\/b><span style=\"font-weight: 400;\">: Pou\u017eijte sv\u00e9 identifika\u010dn\u00ed \u010d\u00edslo jako variabiln\u00ed symbol.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Platba<\/b>: M\u016f\u017eete platit bankovn\u00edm p\u0159evodem, nejl\u00e9pe si nastavit trval\u00fd p\u0159\u00edkaz.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Pau\u0161\u00e1ln\u00ed da\u0148 pro OSV\u010c je zjednodu\u0161en\u00fd zp\u016fsob placen\u00ed dan\u00ed, kter\u00fd kombinuje da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed do jedn\u00e9 m\u011bs\u00ed\u010dn\u00ed platby. Tento re\u017eim byl zaveden v roce 2021 s c\u00edlem sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e a v n\u011bkter\u00fdch p\u0159\u00edpadech i u\u0161et\u0159it pen\u00edze. P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b Pau\u0161\u00e1ln\u00ed da\u0148 je rozd\u011blena do t\u0159\u00ed kategori\u00ed s r\u016fzn\u00fdmi m\u011bs\u00ed\u010dn\u00edmi platbami, [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":9876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[56,330,20,14],"tags":[15,54,17,55],"class_list":["post-1724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-personalistika","category-podnikani","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-podnikani","tag-ucetnictvi","tag-zivnostensky-list"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pau\u0161\u00e1ln\u00ed da\u0148 2025: Nov\u00e1 v\u00fd\u0161e platby pro OSV\u010c<\/title>\n<meta name=\"description\" content=\"Pau\u0161\u00e1ln\u00ed da\u0148 OSV\u010c je zp\u016fsob placen\u00ed dan\u00ed, kter\u00fd kombinuje da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed do jedn\u00e9 m\u011bs\u00ed\u010dn\u00ed platby.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pau\u0161\u00e1ln\u00ed da\u0148 2025: Nov\u00e1 v\u00fd\u0161e platby pro OSV\u010c\" \/>\n<meta property=\"og:description\" content=\"Pau\u0161\u00e1ln\u00ed da\u0148 OSV\u010c je zp\u016fsob placen\u00ed dan\u00ed, kter\u00fd kombinuje da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed a zdravotn\u00ed 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