{"id":8482,"date":"2024-01-03T08:29:11","date_gmt":"2024-01-03T07:29:11","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=8482"},"modified":"2023-12-17T08:57:27","modified_gmt":"2023-12-17T07:57:27","slug":"pohledavky-za-zamestnanci","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/pohledavky-za-zamestnanci\/","title":{"rendered":"Pohled\u00e1vky za zam\u011bstnanci: Jak vznikaj\u00ed?"},"content":{"rendered":"<p><b>Pohled\u00e1vky a z\u00e1vazky jsou ned\u00edlnou sou\u010d\u00e1st\u00ed rozvahy ka\u017ed\u00e9ho podnikatelsk\u00e9ho subjektu. Mohou vznikat v r\u016fzn\u00fdch souvislostech, v\u016f\u010di zam\u011bstnanc\u016fm, spole\u010dn\u00edk\u016fm i obchodn\u00edm partner\u016fm. V dne\u0161n\u00edm \u010dl\u00e1nku si rozebereme samotn\u00fd pojem pohled\u00e1vka, jak na efektivn\u00ed vym\u00e1h\u00e1n\u00ed dluh\u016f a vztah pohled\u00e1vky za zam\u011bstnanci.<\/b><\/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-69f48a9ac467b\" 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-69f48a9ac467b\"  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\/pohledavky-za-zamestnanci\/#Jak_vznika_pohledavka_a_co_je_jeji_ocenovani\" >Jak vznik\u00e1 pohled\u00e1vka a co je jej\u00ed oce\u0148ov\u00e1n\u00ed?<\/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\/pohledavky-za-zamestnanci\/#Vymahani_pohledavek\" >Vym\u00e1h\u00e1n\u00ed pohled\u00e1vek<\/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\/pohledavky-za-zamestnanci\/#Ucet_335_Pohledavky_za_zamestnanci\" >\u00da\u010det 335 Pohled\u00e1vky za zam\u011bstnanci<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Jak_vznika_pohledavka_a_co_je_jeji_ocenovani\"><\/span><span style=\"font-weight: 400;\">Jak vznik\u00e1 pohled\u00e1vka a co je jej\u00ed oce\u0148ov\u00e1n\u00ed?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pohled\u00e1vka znamen\u00e1, \u017ee m\u00e1 podnikatelsk\u00fd subjekt <strong>pr\u00e1vo n\u00e1rokovat si pln\u011bn\u00ed od jin\u00e9ho subjektu. <\/strong>V souvislosti s poskytnutou slu\u017ebou nebo prodejem zbo\u017e\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pohled\u00e1vky se oce\u0148uj\u00ed na v\u00fd\u0161i o\u010dek\u00e1van\u00e9ho pln\u011bn\u00ed. Oce\u0148ov\u00e1n\u00ed pohled\u00e1vek upravuje <a href=\"https:\/\/www.kurzy.cz\/zakony\/563-1991-zakon-o-ucetnictvi\/paragraf-25\/\" target=\"_blank\" rel=\"noopener\">\u00a7 25 Zo\u00da.<\/a> Pohled\u00e1vky se oce\u0148uj\u00ed na po\u0159izovac\u00ed cenu. Sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny jsou i <a href=\"https:\/\/orangeacademy.cz\/clanky\/vypocet-marze-a-stanoveni-ceny-zbozi\/\" target=\"_blank\" rel=\"noopener\">n\u00e1klady, kter\u00e9 p\u0159\u00edmo souvisej\u00ed s po\u0159\u00edzen\u00edm<\/a> (doprava, obaly). Pokud se stane, \u017ee nen\u00ed pohled\u00e1vka v\u010das uhrazena nebo nen\u00ed uhrazen\u00e1 v\u016fbec, <strong>mus\u00ed se odepsat jako ztr\u00e1ta.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Evidov\u00e1n\u00ed pohled\u00e1vek<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pohled\u00e1vky se eviduj\u00ed v \u00fa\u010detnictv\u00ed na \u00fa\u010dtech pohled\u00e1vek. Mezi nej\u010dast\u011bj\u0161\u00ed \u00fa\u010dty pohled\u00e1vek pat\u0159\u00ed:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>321<\/strong> Pohled\u00e1vky za zbo\u017e\u00ed a slu\u017eby<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>322<\/strong> Pohled\u00e1vky za zbo\u017e\u00ed a slu\u017eby v ciz\u00edch m\u011bn\u00e1ch<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>335<\/strong> Pohled\u00e1vky za zam\u011bstnance<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>336<\/strong> Pohled\u00e1vky za ostatn\u00ed z\u00e1vazky<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h3><span style=\"font-weight: 400;\">Zaji\u0161t\u011bn\u00ed pohled\u00e1vek<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Zaji\u0161t\u011bn\u00ed pohled\u00e1vek je <strong>opat\u0159en\u00ed, kter\u00e9 m\u00e1 zabr\u00e1nit tomu, aby dlu\u017en\u00edk pohled\u00e1vku nespl\u00e1cel nebo rovnou nezaplatil.<\/strong> Mezi nej\u010dast\u011bj\u0161\u00ed zp\u016fsoby zaji\u0161t\u011bn\u00ed pohled\u00e1vek pat\u0159\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>Smlouva<\/b><span style=\"font-weight: 400;\"> \u2013 p\u0159edpoklad pro vznik pohled\u00e1vek je uzav\u0159en\u00ed smlouvy. Pro p\u0159\u00edpadn\u00e9 vym\u00e1h\u00e1n\u00ed pohled\u00e1vky je d\u016fle\u017eit\u00fd samotn\u00fd obsah smlouvy. Smlouva obsahuje podrobnosti o tom jak\u00e9 jsou dodac\u00ed lh\u016fty a platebn\u00ed podm\u00ednky. P\u0159i <a href=\"https:\/\/orangeacademy.cz\/clanky\/kupni-smlouva-vzor\/\" target=\"_blank\" rel=\"noopener\">sestavov\u00e1n\u00ed smlouvy<\/a> je nutn\u00fd souhlas a podpis v\u0161ech z\u00fa\u010dastn\u011bn\u00fdch stran.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Z\u00e1loha <\/b><span style=\"font-weight: 400;\">\u2013 v sou\u010dasnosti je pou\u017e\u00edv\u00e1n\u00ed z\u00e1lohov\u00fdch plateb velmi roz\u0161\u00ed\u0159eno. Formou z\u00e1lohy b\u00fdv\u00e1 placena \u010d\u00e1st smluven\u00e9 ceny zbo\u017e\u00ed nebo slu\u017eby. V\u00fd\u0161e z\u00e1lohy nen\u00ed d\u00e1na \u017e\u00e1dn\u00fdm p\u0159edpisem a z\u00e1vis\u00ed na dohod\u011b mezi dodavatelem a odb\u011bratelem.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Poji\u0161t\u011bn\u00ed pohled\u00e1vek<\/b><span style=\"font-weight: 400;\"> \u2013 pohled\u00e1vku si lze i pojistit. Nej\u010dast\u011bji se jedn\u00e1 o poji\u0161t\u011bn\u00ed v r\u00e1mci zahrani\u010dn\u00edho obchodov\u00e1n\u00ed. P\u0159i obchodov\u00e1n\u00ed v zahrani\u010d\u00ed vznik\u00e1 toti\u017e v\u00edce rizik.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Z\u00e1stavn\u00ed pr\u00e1vo<\/b><span style=\"font-weight: 400;\"> \u2013 z\u00e1stavn\u00ed pr\u00e1vo slou\u017e\u00ed k zaji\u0161t\u011bn\u00ed pohled\u00e1vky. Funguje tak, \u017ee v p\u0159\u00edpad\u011b nepln\u011bn\u00ed finan\u010dn\u00edho z\u00e1vazku m\u00e1 z\u00e1stavn\u00ed v\u011b\u0159itel pr\u00e1vo dom\u00e1hat se vypo\u0159\u00e1d\u00e1n\u00ed ze zastav\u011bn\u00e9 v\u011bci.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Ru\u010den\u00ed<\/b><span style=\"font-weight: 400;\"> \u2013 ru\u010den\u00ed je zaji\u0161\u0165ovac\u00ed vztah, kter\u00fd na rozd\u00edl od pr\u00e1va z\u00e1stavn\u00edho nevznik\u00e1 mezi v\u011b\u0159itelem a dlu\u017en\u00edkem, ale mezi v\u011b\u0159itelem a t\u0159et\u00ed osobou odli\u0161nou od dlu\u017en\u00edka.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vymahani_pohledavek\"><\/span><span style=\"font-weight: 400;\">Vym\u00e1h\u00e1n\u00ed pohled\u00e1vek<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pokud dlu\u017en\u00edk pohled\u00e1vku nespl\u00e1c\u00ed, je v\u011b\u0159itel povinen ji vym\u00e1hat. Vym\u00e1h\u00e1n\u00ed pohled\u00e1vek m\u016f\u017ee <strong>prob\u00edhat mimosoudn\u011b nebo soudn\u011b<\/strong>. <\/span><span style=\"font-weight: 400;\">Mimosoudn\u00ed vym\u00e1h\u00e1n\u00ed m\u016f\u017ee prob\u00edhat formou telefonick\u00fdch hovor\u016f, zasl\u00e1n\u00ed dopisu s v\u00fdzvou k zaplacen\u00ed nebo vyu\u017eit\u00ed slu\u017eeb specializovan\u00e9 spole\u010dnosti. V p\u0159\u00edpad\u011b, \u017ee mimosoudn\u00ed vym\u00e1h\u00e1n\u00ed nen\u00ed \u00fasp\u011b\u0161n\u00e9, je mo\u017en\u00e9<strong> zah\u00e1jit soudn\u00ed \u0159\u00edzen\u00ed.\u00a0<\/strong><\/span><\/p>\n<div id=\"attachment_8485\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-8485\" class=\"wp-image-8485 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/11\/AdobeStock_368590254-930x620.jpeg\" alt=\"pohled\u00e1vky za zam\u011bstnanci\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-8485\" class=\"wp-caption-text\">Pohled\u00e1vky mohou vznikat v r\u016fzn\u00fdch souvislostech, v\u016f\u010di zam\u011bstnanc\u016fm, spole\u010dn\u00edk\u016fm i obchodn\u00edm partner\u016fm.<\/p><\/div>\n<p><span style=\"font-weight: 400;\">V\u011b\u0159itel m\u00e1 pr\u00e1vo vym\u00e1hat po dlu\u017en\u00edkovi ve\u0161ker\u00e9 pohled\u00e1vky, kter\u00e9 nebyly v\u010das uhrazeny. P\u0159i vym\u00e1h\u00e1n\u00ed pohled\u00e1vek je velmi d\u016fle\u017eit\u00e9 hl\u00eddat si proml\u010dec\u00ed lh\u016fty. Po uplynut\u00ed t\u00e9to lh\u016fty b\u00fdv\u00e1 pohled\u00e1vka vymahateln\u00e1 u\u017e velmi obt\u00ed\u017en\u011b. P\u0159ed zah\u00e1jen\u00edm samotn\u00e9ho vym\u00e1h\u00e1n\u00ed pohled\u00e1vky je tak\u00e9 dobr\u00e9, aby v\u011b\u0159itel zaslal dlu\u017en\u00edkovi alespo\u0148 jednu upom\u00ednku. S<\/span><span style=\"font-weight: 400;\">oudn\u00ed vym\u00e1h\u00e1n\u00ed je vym\u00e1h\u00e1n\u00ed pohled\u00e1vky formou soudn\u00edho procesu. <strong>Samotn\u00e9 \u0159\u00edzen\u00ed p\u0159ed soudem zahajuje v\u011b\u0159itel.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Jak zanik\u00e1 pohled\u00e1vka?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pohled\u00e1vka zanik\u00e1, kdy\u017e je uhrazen\u00e1. Spln\u011bn\u00edm pohled\u00e1vky se rozum\u00ed, \u017ee<strong> dlu\u017en\u00edk splnil sv\u016fj z\u00e1vazek v\u016f\u010di v\u011b\u0159iteli.<\/strong> Pohled\u00e1vka m\u016f\u017ee zaniknout i jin\u00fdm zp\u016fsobem, nap\u0159\u00edklad:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">odpu\u0161t\u011bn\u00edm dluhu,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">proml\u010den\u00edm,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">vym\u00e1h\u00e1n\u00edm pohled\u00e1vky soudn\u00edm rozhodnut\u00edm.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ucet_335_Pohledavky_za_zamestnanci\"><\/span><span style=\"font-weight: 400;\">\u00da\u010det 335 Pohled\u00e1vky za zam\u011bstnanci<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00da\u010det 335 Pohled\u00e1vky za zam\u011bstnanci slou\u017e\u00ed k \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek za zam\u011bstnanci. Pohled\u00e1vky za zam\u011bstnanci vznikaj\u00ed v p\u0159\u00edpad\u011b, \u017ee zam\u011bstnavatel <strong>poskytuje zam\u011bstnanci majetek nebo slu\u017ebu, za kterou mu zam\u011bstnanec dlu\u017e\u00ed.<\/strong> Typick\u00fdmi p\u0159\u00edklady jsou:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Poskytnut\u00ed z\u00e1lohy zam\u011bstnanci na pracovn\u00ed cestu,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">z\u00e1lohy na drobn\u00e9 n\u00e1kupy,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">vr\u00e1cen\u00ed z\u00e1lohy na jej\u00ed nespot\u0159ebovan\u00e9 \u010d\u00e1sti,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">pohled\u00e1vka za prodej materi\u00e1lu, zbo\u017e\u00ed nebo slu\u017eeb,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">p\u0159edpis n\u00e1hrady za manka,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">p\u0159edpis majetkov\u00e9 \u0161kody zp\u016fsoben\u00e9 zam\u011bstnancem,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">ceniny p\u0159edan\u00e9 zam\u011bstnanci k vy\u00fa\u010dtov\u00e1n\u00ed,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">vy\u00fa\u010dtov\u00e1n\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/pracovni-cesta\/\" target=\"_blank\" rel=\"noopener\">doklad\u016f z pracovn\u00ed cesty<\/a>,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">vyrovn\u00e1n\u00ed rozd\u00edlu \u2013 z\u00fa\u010dtov\u00e1n\u00ed dluhu a pohled\u00e1vky v\u016f\u010di zam\u011bstnanci.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Pohled\u00e1vky za zam\u011bstnance jsou <strong>b\u011b\u017en\u00fdm jevem v ka\u017ed\u00e9 firm\u011b<\/strong>. D\u016fle\u017eit\u00e9 je ve\u0161ker\u00e9 pohled\u00e1vky evidovat a spr\u00e1vn\u011b ocenit. Zam\u011bstnanec se dostane do role dlu\u017en\u00edka a je povinen pohled\u00e1vku uhradit. Zam\u011bstnavatel je v tomto p\u0159\u00edpad\u011b v\u011b\u0159itelem. V p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec pohled\u00e1vku nesplat\u00ed, m\u00e1 zam\u011bstnavatel povinnost ji vym\u00e1hat.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pohled\u00e1vky a z\u00e1vazky jsou ned\u00edlnou sou\u010d\u00e1st\u00ed rozvahy ka\u017ed\u00e9ho podnikatelsk\u00e9ho subjektu. Mohou vznikat v r\u016fzn\u00fdch souvislostech, v\u016f\u010di zam\u011bstnanc\u016fm, spole\u010dn\u00edk\u016fm i obchodn\u00edm partner\u016fm. V dne\u0161n\u00edm \u010dl\u00e1nku si rozebereme samotn\u00fd pojem pohled\u00e1vka, jak na efektivn\u00ed vym\u00e1h\u00e1n\u00ed dluh\u016f a vztah pohled\u00e1vky za zam\u011bstnanci. Jak vznik\u00e1 pohled\u00e1vka a co je jej\u00ed oce\u0148ov\u00e1n\u00ed? Pohled\u00e1vka znamen\u00e1, \u017ee m\u00e1 podnikatelsk\u00fd subjekt pr\u00e1vo n\u00e1rokovat [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":8484,"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":[14],"tags":[310,151,46,17,25],"class_list":["post-8482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-penize","tag-pojisteni","tag-prace","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pohled\u00e1vky za zam\u011bstnanci: Jak vznikaj\u00ed?<\/title>\n<meta name=\"description\" content=\"\u00da\u010det 335 Pohled\u00e1vky za zam\u011bstnanci slou\u017e\u00ed k \u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek za zam\u011bstnance. 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