{"id":5978,"date":"2026-01-08T12:49:17","date_gmt":"2026-01-08T11:49:17","guid":{"rendered":"https:\/\/riediger-legal.com\/2026\/01\/08\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\/"},"modified":"2026-01-08T12:49:17","modified_gmt":"2026-01-08T11:49:17","slug":"co-by-zamestnavatele-v-cechach-meli-nyni-vedet","status":"publish","type":"post","link":"https:\/\/riediger-legal.com\/cs\/2026\/01\/08\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\/","title":{"rendered":"Co by zam\u011bstnavatel\u00e9 v \u010cech\u00e1ch m\u011bli nyn\u00ed v\u011bd\u011bt"},"content":{"rendered":"

\"\"<\/h3>\n

Zv\u00fdhodn\u011bn\u00ed pro zam\u011bstnance<\/span><\/strong><\/span><\/h2>\n

Od roku 2026 se m\u011bn\u00ed pravidla pro tzv. zv\u00fdhodn\u011bn\u00ed pro zam\u011bstnance<\/strong>. V budoucnu budou jako da\u0148ov\u011b osvobozen\u00e1 zv\u00fdhodn\u011bn\u00ed platit pouze ur\u010dit\u00e1 v\u011bcn\u00e9 pln\u011bn\u00ed<\/strong>, tedy v\u00fdhody, kter\u00e9 nejsou vypl\u00e1ceny v pen\u011bz\u00edch<\/strong>. To znamen\u00e1, \u017ee da\u0148ov\u011b osvobozeny budou pouze v\u011bci jako nap\u0159\u00edklad p\u0159\u00edsp\u011bvky na zdravotn\u00ed p\u00e9\u010di, rekreaci, v\u00fdro\u010d\u00ed<\/strong> nebo benefity<\/strong>. Nezahrnuje to mzdu, plat ani jin\u00e9 pen\u011b\u017en\u00ed platby. A to ani v p\u0159\u00edpad\u011b, \u017ee jsou zam\u00fd\u0161leny jako bonus nebo n\u00e1hrada za u\u0161l\u00fd v\u00fdd\u011blek.<\/p>\n

Finan\u010dn\u00ed spr\u00e1va jasn\u011b stanovila, \u017ee takov\u00e9 v\u00fdhody mus\u00ed b\u00fdt poskytov\u00e1ny nav\u00edc k b\u011b\u017en\u00e9mu platu<\/strong>, nesm\u011bj\u00ed b\u00fdt v\u00e1z\u00e1ny na pracovn\u00ed v\u00fdkon<\/strong> a mus\u00ed b\u00fdt zpravidla stanoveny v podnikov\u00e9 smlouv\u011b nebo sm\u011brnici<\/strong>.<\/p>\n

V roce 2026 se nav\u00edc zm\u011bn\u00ed maxim\u00e1ln\u00ed hranice<\/strong> pro tyto da\u0148ov\u011b osvobozen\u00e9 d\u00e1vky. Ji\u017e se nebude jednat o pevnou \u010d\u00e1stku<\/strong>, ale bude se v budoucnu odvozovat od pr\u016fm\u011brn\u00e9ho platu<\/strong>.<\/p>\n

Da\u0148 z p\u0159\u00edjm\u016f<\/span><\/strong><\/span><\/p>\n

Dne 10. z\u00e1\u0159\u00ed 2025<\/strong> schv\u00e1lila Poslaneck\u00e1 sn\u011bmovna doprovodn\u00fd z\u00e1kon k nov\u00e9mu jednotn\u00e9mu m\u011bs\u00ed\u010dn\u00edmu v\u00fdkazu zam\u011bstnavatel\u016f<\/strong>, v\u010detn\u011b zm\u011bn navr\u017een\u00fdch Sen\u00e1tem.<\/p>\n

Tento z\u00e1kon p\u0159in\u00e1\u0161\u00ed n\u011bkolik d\u016fle\u017eit\u00fdch novinek v z\u00e1kon\u011b o dani z p\u0159\u00edjm\u016f<\/strong>:<\/p>\n

    \n
  • Upravuj\u00ed se pravidla pro odpo\u010det v\u00fddaj\u016f na v\u00fdzkum a v\u00fdvoj<\/strong>.<\/li>\n
  • Dosavadn\u00ed ro\u010dn\u00ed da\u0148ov\u00fd limit 40 milion\u016f K\u010d<\/strong> se p\u0159i prodeji cenn\u00fdch pap\u00edr\u016f<\/strong> ru\u0161\u00ed. Z\u016fst\u00e1v\u00e1<\/strong> v platnosti pouze pro prodej kryptom\u011bn<\/strong>.<\/li>\n
  • Pro zam\u011bstnance nebo \u010dleny org\u00e1n\u016f<\/strong>, kte\u0159\u00ed nejsou da\u0148ov\u00fdmi rezidenty v \u010cesku<\/strong>, se v budoucnu ru\u0161\u00ed sr\u00e1\u017ekov\u00e1 da\u0148<\/strong> z odm\u011bn z pracovn\u00edch smluv nebo smluv o d\u00edlo.<\/li>\n
  • Up\u0159es\u0148uje se definice volno\u010dasov\u00fdch a v\u011bcn\u00fdch benefit\u016f<\/strong> pro zam\u011bstnance (nap\u0159. v souvislosti s da\u0148ov\u011b osvobozen\u00fdmi benefity).<\/li>\n
  • Z\u00e1kon zav\u00e1d\u00ed vlastn\u00ed da\u0148ovou definici<\/strong> pro n\u00edzkoemisn\u00ed vozidla<\/strong> \u2013 relevantn\u00ed nap\u0159\u00edklad pro pravidla t\u00fdkaj\u00edc\u00ed se slu\u017eebn\u00edch vozidel.<\/li>\n<\/ul>\n

    D\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/span><\/strong><\/span><\/p>\n

    Od roku 2026<\/strong> plat\u00ed pro zam\u011bstnavatele nov\u00e1 povinnost<\/strong> v souvislosti s p\u0159\u00edsp\u011bvky na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/strong> pro zam\u011bstnance v rizikov\u00fdch povol\u00e1n\u00edch<\/strong>.<\/p>\n

    Konkr\u00e9tn\u011b se to t\u00fdk\u00e1 dopl\u0148kov\u00e9ho d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed<\/strong> a dopl\u0148kov\u00e9ho d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem<\/strong>. T\u00fdk\u00e1 se to p\u0159edev\u0161\u00edm zam\u011bstnanc\u016f, kte\u0159\u00ed p\u0159i sv\u00e9 pr\u00e1ci mus\u00ed nosit ochrann\u00e9 pom\u016fcky<\/strong> a jejich\u017e \u010dinnost je spojena s alespo\u0148 jedn\u00edm rizikov\u00fdm faktorem<\/strong>, jako jsou vibrace, teplo nebo chlad<\/strong>.<\/p>\n

    Zam\u011bstnavatel\u00e9 mus\u00ed p\u0159ed zah\u00e1jen\u00edm \u010dinnosti<\/strong> p\u00edsemn\u011b informovat dot\u010den\u00e9 zam\u011bstnance o jejich pr\u00e1vu na povinn\u00fd p\u0159\u00edsp\u011bvek<\/strong>. Pokud zam\u011bstnanec ji\u017e k 1. lednu 2026<\/strong> vykon\u00e1v\u00e1 tuto rizikovou \u010dinnost, mus\u00ed b\u00fdt informace poskytnuta nejpozd\u011bji do 16. ledna 2026<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Zv\u00fdhodn\u011bn\u00ed pro zam\u011bstnance Od roku 2026 se m\u011bn\u00ed pravidla pro tzv. zv\u00fdhodn\u011bn\u00ed pro zam\u011bstnance. V budoucnu budou jako da\u0148ov\u011b osvobozen\u00e1 zv\u00fdhodn\u011bn\u00ed platit pouze ur\u010dit\u00e1 v\u011bcn\u00e9 pln\u011bn\u00ed, tedy v\u00fdhody, kter\u00e9 nejsou vypl\u00e1ceny v pen\u011bz\u00edch. To znamen\u00e1, \u017ee da\u0148ov\u011b osvobozeny budou pouze v\u011bci jako nap\u0159\u00edklad p\u0159\u00edsp\u011bvky na zdravotn\u00ed p\u00e9\u010di, rekreaci, v\u00fdro\u010d\u00ed nebo benefity. Nezahrnuje to mzdu, plat […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,33],"tags":[],"class_list":["post-5978","post","type-post","status-publish","format-standard","hentry","category-cz","category-legal"],"acf":[],"yoast_head":"\nCo by zam\u011bstnavatel\u00e9 v \u010cech\u00e1ch m\u011bli nyn\u00ed v\u011bd\u011bt - RIEDIGER. legal | tax Rechtsanwaltsgesellschaft mbH<\/title>\n<meta name=\"description\" content=\"Zv\u00fdhodn\u011bn\u00ed pro zam\u011bstnance, z\u00e1kon o dani z p\u0159\u00edjmu, d\u016fchodov\u00e9 zabezpe\u010den\u00ed \u2013 zam\u011bstnavatel\u00e9 v \u010cesku mohou roz\u0161\u00ed\u0159it sv\u00e9 znalosti.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co by zam\u011bstnavatel\u00e9 v \u010cech\u00e1ch m\u011bli nyn\u00ed v\u011bd\u011bt\" \/>\n<meta property=\"og:description\" content=\"Zv\u00fdhodn\u011bn\u00ed pro zam\u011bstnance, z\u00e1kon o dani z p\u0159\u00edjmu, d\u016fchodov\u00e9 zabezpe\u010den\u00ed \u2013 zam\u011bstnavatel\u00e9 v \u010cesku mohou roz\u0161\u00ed\u0159it sv\u00e9 znalosti.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/riediger-legal.com\/cs\/2026\/01\/08\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\/\" \/>\n<meta property=\"og:site_name\" content=\"RIEDIGER. legal | tax Rechtsanwaltsgesellschaft mbH\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-08T11:49:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/riediger-legal.com\/wp-content\/uploads\/2025\/11\/CZ-News11-e1763368766699.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"387\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Franziska G\u00fcnther\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Franziska G\u00fcnther\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/2026\\\/01\\\/08\\\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/2026\\\/01\\\/08\\\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\\\/\"},\"author\":{\"name\":\"Franziska G\u00fcnther\",\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/#\\\/schema\\\/person\\\/0c2c8c03c853639ecacf90468d33605d\"},\"headline\":\"Co by zam\u011bstnavatel\u00e9 v \u010cech\u00e1ch m\u011bli nyn\u00ed v\u011bd\u011bt\",\"datePublished\":\"2026-01-08T11:49:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/2026\\\/01\\\/08\\\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\\\/\"},\"wordCount\":528,\"publisher\":{\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/2026\\\/01\\\/08\\\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/riediger-legal.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/CZ-News11-e1763368766699.png\",\"articleSection\":[\"CZ\",\"legal\"],\"inLanguage\":\"cs\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/2026\\\/01\\\/08\\\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\\\/\",\"url\":\"https:\\\/\\\/riediger-legal.com\\\/cs\\\/2026\\\/01\\\/08\\\/co-by-zamestnavatele-v-cechach-meli-nyni-vedet\\\/\",\"name\":\"Co by zam\u011bstnavatel\u00e9 v \u010cech\u00e1ch m\u011bli nyn\u00ed v\u011bd\u011bt - 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