[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.anov.cz\/zmeny-v-roce-2016\/#Article","mainEntityOfPage":"https:\/\/www.anov.cz\/zmeny-v-roce-2016\/","headline":"Zm\u011bny v roce 2016","name":"Zm\u011bny v roce 2016","description":"
 Nem\u016f\u017eete naj\u00edt z\u00e1kladn\u00ed d\u016fle\u017eit\u00e9 zm\u011bny, kter\u00e9 prob\u011bhly v roce 2016 a t\u00fdkaj\u00ed se podnikatel\u016f \u010di \u017eivnostn\u00edk\u016f? Vypsali jsme zde pro V\u00e1s ty nejzaj\u00edmav\u011bj\u0161\u00ed a…","datePublished":"2016-11-25","dateModified":"2023-06-05","author":{"@type":"Person","@id":"https:\/\/www.anov.cz\/author\/#Person","name":"","url":"https:\/\/www.anov.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/40308b9402d145b1dc164f447b6506e9dadca8c8362c3ffb52df95e789c0fd10?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/40308b9402d145b1dc164f447b6506e9dadca8c8362c3ffb52df95e789c0fd10?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"anov.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.anov.cz\/wp-content\/uploads\/img_a279186_w3896_t1602736655.jpg","url":"https:\/\/www.anov.cz\/wp-content\/uploads\/img_a279186_w3896_t1602736655.jpg","height":0,"width":0},"url":"https:\/\/www.anov.cz\/zmeny-v-roce-2016\/","about":["Firmy"],"wordCount":527,"articleBody":"
 Nem\u016f\u017eete naj\u00edt z\u00e1kladn\u00ed d\u016fle\u017eit\u00e9 zm\u011bny, kter\u00e9 prob\u011bhly v roce 2016 a t\u00fdkaj\u00ed se podnikatel\u016f \u010di \u017eivnostn\u00edk\u016f? Vypsali jsme zde pro V\u00e1s ty nejzaj\u00edmav\u011bj\u0161\u00ed a nejd\u016fle\u017eit\u011bj\u0161\u00ed.
 
 
 Pr\u016fm\u011brn\u00e1 mzda a z\u00e1lohy
 V tomto roce za\u010dala platit nov\u00e1 v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy a to 27.006,- K\u010d. Tato v\u00fd\u0161e pr\u00e1v\u011b ovliv\u0148uje i v\u00fd\u0161i minim\u00e1ln\u00edch z\u00e1loh u zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed. Minim\u00e1ln\u00ed z\u00e1loha na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed se p\u0159\u00ed\u0161t\u00ed rok tedy zv\u00fd\u0161\u00ed na 1.972,- K\u010d pr\u00e1v\u011b u hlavn\u00ed \u010dinnosti. U vedlej\u0161\u00ed \u010dinnosti se zm\u011bn\u00ed na 789,- K\u010d. Zdravotn\u00ed minim\u00e1ln\u00ed z\u00e1loha se zved\u00e1 tedy na 1.823,- K\u010d m\u011bs\u00ed\u010dn\u011b. Nejni\u017e\u0161\u00ed \u010d\u00e1stka pojistn\u00e9ho na nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 pak z\u016fstala 115,- K\u010d.
 Minim\u00e1ln\u00ed mzda
 Pokud pat\u0159\u00edte mezi podnikatele, kte\u0159\u00ed maj\u00ed ji\u017e zam\u011bstnance, m\u011bli byste v\u011bd\u011bt, \u017ee do\u0161lo ke zm\u011bnu minim\u00e1ln\u00ed mzdy. Ta tedy vzrostla m\u011bs\u00ed\u010dn\u011b na 9.900,- K\u010d, tedy nov\u00e1 hodinov\u00e1 minim\u00e1ln\u00ed sazba se zv\u00fd\u0161ila na 58,70,- K\u010d.
 Sleva na druh\u00e9 d\u00edt\u011b
 V roce 2016 do\u0161lo tak\u00e9 ke zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na druh\u00e9 a dal\u0161\u00ed d\u00edt\u011b v rodin\u011b. Tato sleva stoupne na 1.417,- K\u010d za m\u011bs\u00edc. Na t\u0159et\u00ed a dal\u0161\u00ed d\u00edte se zv\u00fd\u0161\u00ed nejen o sto korun, ale dokonce o dal\u0161\u00edch t\u0159i sta korun, tedy na 1.717,- K\u010d. Na Va\u0161e prvn\u00ed d\u00edt\u011b z\u016fst\u00e1v\u00e1 sleva st\u00e1le ve stejn\u00e9 v\u00fd\u0161i, tedy 1.117,- K\u010d m\u011bs\u00ed\u010dn\u011b. Samoz\u0159ejm\u011b, jste-li podnikatelem, m\u016f\u017eete slevu uplatnit a\u017e p\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na ja\u0159e roku 2017.
 
 \u0160kolkovn\u00e9
 Kdy\u017e u\u017e jsme se dostali k d\u011btem, je dobr\u00e9 tak\u00e9 v\u011bd\u011bt, \u017ee do\u0161lo ke zv\u00fd\u0161en\u00ed da\u0148ov\u00e9 slevy za tak zvan\u00e9 \u0161kolkovn\u00e9. Tedy nejv\u00edce m\u016f\u017eete uplatnit \u010d\u00e1stku odpov\u00eddaj\u00edc\u00ed minim\u00e1ln\u00ed mzd\u011b a to je 9.900,- K\u010d ro\u010dn\u011b.
 Zm\u011bny z\u00e1konu o d\u011btsk\u00e9 skupin\u011b umo\u017enil v\u0161ak provoz p\u0159ed\u0161koln\u00edch za\u0159\u00edzen\u00ed i mimo re\u017eim \u0161kolsk\u00e9ho z\u00e1kona a \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed. Tedy je jasn\u00e9, \u017ee tyto mimo z\u00e1kon nebudou moci b\u00fdti uplat\u0148ov\u00e1ny v r\u00e1mci slevy.
 Nejv\u011bt\u0161\u00ed novinka pro pl\u00e1tce DPH
 Asi nejdiskutovan\u011bj\u0161\u00ed novinkou je pro pl\u00e1tce DPH povinnost pod\u00e1vat kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH. Pr\u00e1vnick\u00e9 osoby tak mus\u00ed pod\u00e1vat ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc toto hl\u00e1\u0161en\u00ed. Fyzick\u00e9 soby ho budou pod\u00e1vat ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a nebo jednou za t\u0159i m\u011bs\u00edce, pokud jsou \u010dtvrtletn\u00edmi pl\u00e1tci dan\u011b.
 Dal\u0161\u00ed novinky ve zkratce
 \u2022 V\u00edce povinn\u00fdch elektronick\u00fdch pod\u00e1n\u00ed pro OSV\u010c s datovou schr\u00e1nkou
 \u2022 V\u011bt\u0161\u00ed v\u00fdhody z d\u016fchodov\u00e9ho spo\u0159en\u00ed
 \u2022 Vy\u0161\u0161\u00ed stravn\u00e9 pro pracovn\u00ed slu\u017eebn\u00ed cesty do zahrani\u010d\u00ed                                                                                                                                                                                                                                                                                                                                                                                        4.8\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Zm\u011bny v roce 2016","item":"https:\/\/www.anov.cz\/zmeny-v-roce-2016\/#breadcrumbitem"}]}]