{"id":8967,"date":"2024-04-15T08:23:57","date_gmt":"2024-04-15T06:23:57","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=8967"},"modified":"2024-03-07T07:36:55","modified_gmt":"2024-03-07T06:36:55","slug":"rocni-zuctovani-dane","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/rocni-zuctovani-dane\/","title":{"rendered":"Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b: Praktick\u00fd pr\u016fvodce pro zam\u011bstnavatele a jejich \u00fa\u010detn\u00ed"},"content":{"rendered":"<p><b>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b je d\u016fle\u017eit\u00fd proces, kter\u00fdm se uzav\u00edr\u00e1 da\u0148ov\u00e9 obdob\u00ed za uplynul\u00fd rok. Zam\u011bstnavatel\u00e9 a jejich \u00fa\u010detn\u00ed hraj\u00ed v tomto procesu kl\u00ed\u010dovou roli, jeliko\u017e jsou zodpov\u011bdn\u00ed za spr\u00e1vn\u00e9 proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed za sv\u00e9 zam\u011bstnance. \u010cl\u00e1nek slou\u017e\u00ed jako praktick\u00fd pr\u016fvodce pro zam\u011bstnavatele a jejich \u00fa\u010detn\u00ed v oblasti ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 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-6a078a0f2399a\" 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-6a078a0f2399a\"  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\/rocni-zuctovani-dane\/#Jaky_je_vyznam_rocniho_zuctovani_dane\" >Jak\u00fd je v\u00fdznam ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\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\/rocni-zuctovani-dane\/#Rocni_zuctovani_dane\" >Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/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\/rocni-zuctovani-dane\/#Kdy_si_nejcasteji_zamestnanec_podava_danove_priznani_sam\" >Kdy si nej\u010dast\u011bji zam\u011bstnanec pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s\u00e1m?<\/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\/rocni-zuctovani-dane\/#Prakticky_pruvodce_pro_zamestnavatele_a_jejich_ucetni\" >Praktick\u00fd pr\u016fvodce pro zam\u011bstnavatele a jejich \u00fa\u010detn\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Jaky_je_vyznam_rocniho_zuctovani_dane\"><\/span><span style=\"font-weight: 400;\">Jak\u00fd je v\u00fdznam ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b hraje kl\u00ed\u010dovou roli v da\u0148ov\u00e9m syst\u00e9mu z n\u011bkolika d\u016fvod\u016f:<\/span><\/p>\n<ol>\n<li><b>Transparentnost a z\u00e1konn\u00e1 povinnost: <\/b><span style=\"font-weight: 400;\">Jednotlivci a firmy maj\u00ed z\u00e1konnou povinnost pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed. Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed umo\u017e\u0148uje transparentn\u00ed sledov\u00e1n\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f a zaji\u0161\u0165uje dodr\u017een\u00ed da\u0148ov\u00fdch z\u00e1kon\u016f.<\/span><\/li>\n<li><b>Spravedliv\u00e9 zdan\u011bn\u00ed:<\/b><span style=\"font-weight: 400;\"> Prost\u0159ednictv\u00edm ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b mohou da\u0148ov\u00e9 \u00fa\u0159ady zajistit, aby v\u0161ichni pl\u00e1tci dan\u00ed platili sv\u016fj spravedliv\u00fd pod\u00edl dan\u00ed.<\/span><\/li>\n<li><b>Mo\u017enost uplatn\u011bn\u00ed od\u010ditateln\u00fdch polo\u017eek<\/b><span style=\"font-weight: 400;\">: B\u011bhem procesu z\u00fa\u010dtov\u00e1n\u00ed dan\u011b mohou pl\u00e1tci dan\u011b uplatnit r\u016fzn\u00e9 odpo\u010ditateln\u00e9 polo\u017eky a da\u0148ov\u00e9 \u00falevy, kter\u00e9 mohou sn\u00ed\u017eit celkovou da\u0148ovou povinnost.<\/span><\/li>\n<li><b>Zji\u0161t\u011bn\u00ed p\u0159eplatk\u016f nebo nedoplatk\u016f:<\/b><span style=\"font-weight: 400;\"> Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed umo\u017e\u0148uje zjistit, zda je pot\u0159eba doplatit dal\u0161\u00ed dan\u011b nebo zda m\u00e1 pl\u00e1tce n\u00e1rok na vr\u00e1cen\u00ed p\u0159eplatk\u016f z p\u0159edchoz\u00edch obdob\u00ed.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Rocni_zuctovani_dane\"><\/span><span style=\"font-weight: 400;\">Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Da\u0148 z p\u0159\u00edjm\u016f upravuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f.<\/a> Jedn\u00e1 se o da\u0148, kterou plat\u00ed v\u0161echny ekonomicky aktivn\u00ed fyzick\u00e9 osoby s trval\u00fdm bydli\u0161t\u011bm v \u010cR. Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 si da\u0148 odv\u00e1d\u00ed samy, za zam\u011bstnance jejich zam\u011bstnavatel. Da\u0148 z p\u0159\u00edjmu se s<strong>trh\u00e1v\u00e1 ka\u017ed\u00fd m\u011bs\u00edc zam\u011bstnanci ze mzdy.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Zam\u011bstnavatel m\u016f\u017ee prov\u00e9st ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za sv\u00e9 zam\u011bstnance v obdob\u00ed <strong>od 1. ledna do 31. b\u0159ezna roku n\u00e1sleduj\u00edc\u00edho po zda\u0148ovac\u00edm obdob\u00ed.<\/strong> D\u016fle\u017eit\u00fdm term\u00ednem je 15. \u00fanor, kdy mus\u00ed zam\u011bstnanec podat zam\u011bstnavateli \u017e\u00e1dost o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b. Ten do konce b\u0159ezna provede ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za sv\u00e9 zam\u011bstnance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u011bt\u0161inou to prob\u00edh\u00e1 tak, \u017ee <strong>samotn\u00e1 \u00fa\u010detn\u00ed od zam\u011bstnanc\u016f zjist\u00ed, zda cht\u011bj\u00ed vy\u0159e\u0161it da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, nebo si ho pod\u00e1vaj\u00ed sami.<\/strong> Pokud si ho pod\u00e1vaj\u00ed sami, tak jim vystav\u00ed Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech.<\/span><\/p>\n<span class='mb-center maxbutton-7-center'><span class='maxbutton-7-container mb-container'><a class=\"maxbutton-7 maxbutton maxbutton-kurz-ucetnictvi\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Kdy_si_nejcasteji_zamestnanec_podava_danove_priznani_sam\"><\/span><span style=\"font-weight: 400;\">Kdy si nej\u010dast\u011bji zam\u011bstnanec pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s\u00e1m?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><strong>P\u0159iv\u00fdd\u011blek jako OSV\u010c<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Pokud si zam\u011bstnanec na hlavn\u00ed pracovn\u00ed pom\u011br p\u0159ivyd\u011bl\u00e1v\u00e1 jako OSV\u010c na vedlej\u0161\u00ed \u010dinnost, tak sv\u016fj p\u0159iv\u00fdd\u011blek mus\u00ed p\u0159iznat v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n<h3><strong>P\u0159\u00edjmy z pron\u00e1jmu<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Zam\u011bstnanci, kte\u0159\u00ed vedle sv\u00e9ho zam\u011bstn\u00e1n\u00ed pob\u00edraj\u00ed <\/span><b>p\u0159\u00edjmy z pron\u00e1jmu<\/b><span style=\"font-weight: 400;\">, mus\u00ed je uv\u00e9st<a href=\"https:\/\/orangeacademy.cz\/clanky\/prijmy-z-pronajmu\/\" target=\"_blank\" rel=\"noopener\"> v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/a><\/span><\/p>\n<div id=\"attachment_8973\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-8973\" class=\"wp-image-8973 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/02\/rocni_zuctovani_dane-1-930x620.jpg\" alt=\"ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-8973\" class=\"wp-caption-text\">Zam\u011bstnanci by si o vyhotoven\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b m\u011bli v\u010das po\u017e\u00e1dat.<\/p><\/div>\n<h3><strong>P\u0159\u00edjmy z kapit\u00e1lu<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Zam\u011bstnanci s <\/span><b>p\u0159\u00edjmy z kapit\u00e1lu<\/b><span style=\"font-weight: 400;\">, jako jsou zisky z obchodn\u00ed korporace \u010di zisky tich\u00e9ho spole\u010dn\u00edka, <\/span><b>mus\u00ed<\/b><span style=\"font-weight: 400;\"> podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n<h3><strong>P\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy nad 30 000 K\u010d<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Pokud zam\u011bstnanec v dan\u00e9m roce dos\u00e1hl <\/span><b>p\u0159\u00edle\u017eitostn\u00fdch p\u0159\u00edjm\u016f<\/b><span style=\"font-weight: 400;\"> (nez\u00e1visl\u00fdch na \u017eivnostensk\u00e9m listu) v celkov\u00e9 v\u00fd\u0161i <\/span><b>nad 30 000 K\u010d<\/b><span style=\"font-weight: 400;\">, <\/span><b>mus\u00ed<\/b><span style=\"font-weight: 400;\"> podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n<h3><strong>Prodej nemovitosti<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">V p\u0159\u00edpad\u011b <\/span><b>prodeje nemovitosti<\/b><span style=\"font-weight: 400;\"> (s v\u00fdjimkou prodeje rodinn\u00e9ho domu jednou za 10 let) je nutn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n<h3><strong>Zru\u0161en\u00ed \u017eivotn\u00edho poji\u0161t\u011bn\u00ed<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Pokud zam\u011bstnanec <\/span><b>zru\u0161\u00ed \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/b><span style=\"font-weight: 400;\"> (\u010di penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed nebo dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed) p\u0159ed uplynut\u00edm dan\u00e9 doby, <\/span><b>mus\u00ed<\/b><span style=\"font-weight: 400;\"> podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a vr\u00e1tit da\u0148ov\u00e9 \u00falevy.<\/span><\/p>\n<h3><strong>Dobrovoln\u00e9 pod\u00e1n\u00ed<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Zam\u011bstnanec se m\u016f\u017ee rozhodnout pro <\/span><b>dobrovoln\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/b><span style=\"font-weight: 400;\">, i kdy\u017e k tomu nen\u00ed povinen.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prakticky_pruvodce_pro_zamestnavatele_a_jejich_ucetni\"><\/span><span style=\"font-weight: 400;\">Praktick\u00fd pr\u016fvodce pro zam\u011bstnavatele a jejich \u00fa\u010detn\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>Zkontrolujte, zda m\u00e1 zam\u011bstnanec n\u00e1rok na ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Zam\u011bstnanec musel v dan\u00e9m roce pob\u00edrat mzdu pouze od jednoho nebo od v\u00edce zam\u011bstnavatel\u016f postupn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Zam\u011bstnanec musel u v\u0161ech zam\u011bstnavatel\u016f v dan\u00e9m roce podat Prohl\u00e1\u0161en\u00ed k dani.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Zam\u011bstnanec nen\u00ed povinen podat s\u00e1m da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/span><\/li>\n<\/ul>\n<h3><b>Vy\u017e\u00e1dejte si od zam\u011bstnance pot\u0159ebn\u00e9 podklady<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech od v\u0161ech zam\u011bstnavatel\u016f.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Prohl\u00e1\u0161en\u00ed k dani \u2013 pokud ho zam\u011bstnanec v dan\u00e9m roce nepodal.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Doklady o da\u0148ov\u00fdch slev\u00e1ch a zv\u00fdhodn\u011bn\u00edch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">P\u0159\u00edpadn\u00e9 dal\u0161\u00ed doklady.<\/span><\/li>\n<\/ul>\n<h3><b>Prove\u010fte v\u00fdpo\u010det dan\u011b<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">Se\u010dt\u011bte v\u0161echny zdaniteln\u00e9 p\u0159\u00edjmy zam\u011bstnance z Potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Ode\u010dt\u011bte nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b (nap\u0159. <a href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/\" target=\"_blank\" rel=\"noopener\">z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/a>).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Upravte z\u00e1klad dan\u011b o da\u0148ov\u00e9 slevy a zv\u00fdhodn\u011bn\u00ed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vypo\u010d\u00edtejte da\u0148 z p\u0159\u00edjm\u016f.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Ode\u010dt\u011bte zaplacen\u00e9 z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f.<\/span><\/li>\n<\/ul>\n<h3><b>Vypl\u0148te tiskopis &#8220;Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b&#8221;<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">Do tiskopisu uve\u010fte \u00fadaje o zam\u011bstnavateli a zam\u011bstnanci.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vypl\u0148te \u00fadaje o zdaniteln\u00fdch p\u0159\u00edjmech a nezdaniteln\u00fdch \u010d\u00e1stech z\u00e1kladu dan\u011b.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vypl\u0148te \u00fadaje o <a href=\"https:\/\/rekvalifikacnikurzy.cz\/kurz\/ucetnictvi-a-danove-evidence\" target=\"_blank\" rel=\"noopener\">da\u0148ov\u00fdch<\/a> slev\u00e1ch a zv\u00fdhodn\u011bn\u00edch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vypl\u0148te v\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Do tiskopisu dopl\u0148te p\u0159\u00edpadn\u00e9 dal\u0161\u00ed informace (nap\u0159. bankovn\u00ed spojen\u00ed pro vr\u00e1cen\u00ed p\u0159eplatku).<\/span><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b je d\u016fle\u017eit\u00fd proces, kter\u00fdm se uzav\u00edr\u00e1 da\u0148ov\u00e9 obdob\u00ed za uplynul\u00fd rok. Zam\u011bstnavatel\u00e9 a jejich \u00fa\u010detn\u00ed hraj\u00ed v tomto procesu kl\u00ed\u010dovou roli, jeliko\u017e jsou zodpov\u011bdn\u00ed za spr\u00e1vn\u00e9 proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed za sv\u00e9 zam\u011bstnance. \u010cl\u00e1nek slou\u017e\u00ed jako praktick\u00fd pr\u016fvodce pro zam\u011bstnavatele a jejich \u00fa\u010detn\u00ed v oblasti ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b. Jak\u00fd je v\u00fdznam ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":8974,"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":[166,310,54,17,25],"class_list":["post-8967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-finance","tag-penize","tag-podnikani","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b: Praktick\u00fd pr\u016fvodce pro zam\u011bstnavatele a jejich \u00fa\u010detn\u00ed<\/title>\n<meta name=\"description\" content=\"Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b je 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\u00fa\u010detn\u00ed","og_description":"Ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b je d\u016fle\u017eit\u00fd proces, kter\u00fdm se uzav\u00edr\u00e1 da\u0148ov\u00e9 obdob\u00ed za uplynul\u00fd rok. \u00da\u010detn\u00ed hraj\u00ed v tomto procesu kl\u00ed\u010dovou roli.","og_url":"https:\/\/orangeacademy.cz\/clanky\/rocni-zuctovani-dane\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2024-04-15T06:23:57+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/02\/rocni_zuctovani_dane-2-scaled.jpg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"4 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