{"id":4648,"date":"2018-03-19T14:54:47","date_gmt":"2018-03-19T12:54:47","guid":{"rendered":"http:\/\/www.domelie.cz\/blog\/?p=4648"},"modified":"2018-03-19T14:54:47","modified_gmt":"2018-03-19T12:54:47","slug":"danovy-bonus-vyhody-pro-rodiny-2018","status":"publish","type":"post","link":"https:\/\/www.domelie.cz\/blog\/danovy-bonus-vyhody-pro-rodiny-2018\/","title":{"rendered":"Zn\u00e1te da\u0148ov\u00fd bonus a v\u00fdhody pro rodiny s d\u011btmi? Pod\u00edvejte se na zm\u011bny v roce 2018."},"content":{"rendered":"<p><strong>Rodin\u00e1m s d\u011btmi se v roce 2018 zv\u00fd\u0161\u00ed da\u0148ov\u00fd bonus a sleva na na dani za \u0161kolku. Zam\u011bstnanci vy\u0161\u0161\u00ed da\u0148ov\u00fd bonus poc\u00edtili ji\u017e ve v\u00fdplat\u011b za m\u011bs\u00edc leden, OSV\u010c pod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v b\u0159eznu za cel\u00fd uplynul\u00fd rok a vy\u0161\u0161\u00ed slevy se jich dotknou a\u017e po lednu 2019. Letos p\u0159ipad\u00e1 term\u00edn na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za obdob\u00ed od ledna do prosince 2017 na \u00fater\u00fd 3. dubna. Jak\u00e9 zm\u011bny \u010dekaj\u00ed rodiny s d\u011btmi?<\/strong><\/p>\n<p><!--more--><\/p>\n<h2>Da\u0148ov\u00fd bonus v roce 2017 a 2018<\/h2>\n<p>Pro rodinu s jedn\u00edm d\u00edt\u011btem je da\u0148ov\u00fd bonus za rok 2017 \u00fahrnem 13 404 K\u010d ro\u010dn\u011b. Pokud se d\u00edt\u011b narodilo b\u011bhem roku, maj\u00ed rodi\u010de na bonus n\u00e1rok i za m\u011bs\u00edc narozen\u00ed. Na druh\u00e9 d\u00edt\u011b dostanou 19 404 K\u010d ro\u010dn\u011b a na t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b 24 204 K\u010d ro\u010dn\u011b. <strong>Na da\u0148ov\u00fd bonus m\u00e1 rodina n\u00e1rok v p\u0159\u00edpad\u011b, \u017ee ro\u010dn\u00ed p\u0159\u00edjmy jednoho pracuj\u00edc\u00edho \u010dlena p\u0159es\u00e1hnou \u0161estin\u00e1sobek minim\u00e1ln\u00ed mzdy.<\/strong> V roce 2018 doch\u00e1z\u00ed ke dv\u011bma zm\u011bn\u00e1m. Tou prvn\u00ed je v\u00fd\u0161e da\u0148ov\u00e9ho bonusu, druhou je syst\u00e9m ur\u010den\u00ed toho, kdo m\u00e1 na tento bonus n\u00e1rok.<\/p>\n<p>V roce 2018 \u010din\u00ed da\u0148ov\u00fd <strong>bonus na prvn\u00ed d\u00edt\u011b 15 204 K\u010d ro\u010dn\u011b, za druh\u00e9 a t\u0159et\u00ed d\u00edt\u011b se nem\u011bn\u00ed.<\/strong> Do rozhodn\u00e9ho p\u0159\u00edjmu se <strong>nezapo\u010d\u00edt\u00e1vaj\u00ed p\u0159\u00edjmy z pron\u00e1jm\u016f<\/strong>. Pokud p\u0159ekro\u010d\u00edte po\u017eadovan\u00fd ro\u010dn\u00ed p\u0159\u00edjem, kter\u00fd je 6x vy\u0161\u0161\u00ed ne\u017e \u017eivotn\u00ed minimum, m\u00e1te n\u00e1rok na da\u0148ov\u00fd bonus.<\/p>\n<h2>Rozd\u00edl mezi slevou na dani na poplatn\u00edka a da\u0148ov\u00fdm bonusem<\/h2>\n<p>Hned v \u00favodu je t\u0159eba spr\u00e1vn\u011b ur\u010dit, co je sleva na dani na poplatn\u00edka a da\u0148ov\u00fd bonus. <strong>Na slevu na dani<\/strong> m\u00e1 n\u00e1rok ka\u017ed\u00fd da\u0148ov\u00fd poplatn\u00edk (OSV\u010c, DP\u010c, DPP, smlouva na HPP), kter\u00fd pod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, respektive u zam\u011bstnavatele podep\u00ed\u0161e prohl\u00e1\u0161en\u00ed poplatn\u00edka o dani z p\u0159\u00edjmu. Sleva na dani na poplatn\u00edka \u010din\u00ed 24 840 K\u010d za kalend\u00e1\u0159n\u00ed rok. <strong>Da\u0148ov\u00fd bonus nen\u00ed sleva na dani.<\/strong> V principu poplatn\u00edk nerozli\u0161uje da\u0148ov\u00fd bonus a slevu na dani na poplatn\u00edka. Nicm\u00e9n\u011b, rozd\u00edl v tom je. Da\u0148ov\u00fd bonus z\u00edsk\u00e1 jeden z rodi\u010d\u016f d\u00edt\u011bte, kter\u00e9 s n\u00edm \u017eije ve spole\u010dn\u00e9 dom\u00e1cnosti, nedovr\u0161ilo 26 let v\u011bku, p\u0159i\u010dem\u017e se soustavn\u011b p\u0159ipravuje k v\u00fdkonu povol\u00e1n\u00ed. <strong>Pokud rodi\u010d nevy\u010derp\u00e1 slevu na dani na poplatn\u00edka, m\u00e1 n\u00e1rok na vyplacen\u00ed da\u0148ov\u00e9ho bonusu za d\u00edt\u011b<\/strong>. Da\u0148ov\u00fd bonus je v\u017edy kladn\u00fd.<\/p>\n<h2>\u0160kolkovn\u00e9 se zv\u00fd\u0161\u00ed na 12 200 K\u010d<\/h2>\n<p>Pokud d\u00edt\u011b nav\u0161t\u011bvuje \u0161kolku, p\u0159\u00edpadn\u011b jesli\u010dky (nelze kombinovat s rodi\u010dovsk\u00fdm p\u0159\u00edsp\u011bvkem), mohou rodi\u010de <strong>v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed na z\u00e1klad\u011b potvrzen\u00ed ze \u0161kolky uplatnit da\u0148ovou slevu ve v\u00fd\u0161i 12 200 K\u010d<\/strong> na jedno d\u00edt\u011b za rok 2018. Za rok 2017 byla v\u00fd\u0161e slevy stanovena na 11 000 K\u010d. Sleva se prov\u00e1d\u00ed v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n<h2>Sleva na man\u017eelku<\/h2>\n<p>Pokud je \u017eena doma s d\u00edt\u011btem, nepracuje, p\u0159\u00edpadn\u011b jej\u00ed p\u0159\u00edjem nep\u0159esahuje \u00fahrnem 68 000 K\u010d za jeden rok, m\u016f\u017ee si man\u017eel uplatnit slevu na dani na man\u017eelku. To v praxi znamen\u00e1, \u017ee si uplatn\u00ed slevu na poplatn\u00edka dan\u011b z p\u0159\u00edjmu na sebe, jeliko\u017e \u017eena si ji dostat nem\u016f\u017ee. Pozor! Do rozhodn\u00e9ho limitu se zapo\u010d\u00edt\u00e1v\u00e1 pen\u011b\u017eit\u00e1 pomoc v mate\u0159stv\u00ed, jeliko\u017e ta je vypl\u00e1cena na z\u00e1klad\u011b odvod\u016f na nemocensk\u00e9 poji\u0161t\u011bn\u00ed a vypl\u00e1c\u00ed ji \u010cSSZ. Rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek se do v\u00fd\u0161e p\u0159\u00edjmu nezapo\u010d\u00edt\u00e1v\u00e1 (vypl\u00e1c\u00ed \u00fa\u0159ad pr\u00e1ce). Limity se ur\u010duj\u00ed za kalend\u00e1\u0159n\u00ed rok. OSV\u010c, kter\u00e9 v\u00fddaje stanovuj\u00ed pau\u0161\u00e1lem, mohou uplatnit slevu na man\u017eelku tak\u00e9.<\/p>\n<h3>P\u0159\u00edklad hovo\u0159\u00ed za v\u0161e<\/h3>\n<p>Uve\u010fme p\u0159\u00edklad a pod\u00edvejme se do jedn\u00e9 fiktivn\u00ed rodiny se dv\u011bma d\u011btmi. Rodina pana Vom\u00e1\u010dky se skl\u00e1d\u00e1 ze \u010dty\u0159 \u010dlen\u016f: otce (pan Vom\u00e1\u010dka), matky (pan\u00ed Vom\u00e1\u010dkov\u00e1), a dvou d\u011bt\u00ed ve v\u011bku dvou a p\u011bti let. Dvoulet\u00e9 d\u00edt\u011b vychov\u00e1v\u00e1 pan\u00ed Vom\u00e1\u010dkov\u00e1 doma, p\u011btilet\u00e9 nav\u0161t\u011bvuje \u0161kolku. Pan Vom\u00e1\u010dka je \u0159idi\u010d autobusu s ro\u010dn\u00edm p\u0159\u00edjmem 360 000 K\u010d (30 000 K\u010d za m\u011bs\u00edc). Jak\u00e9 jej \u010dekaj\u00ed slevy na dani za rok 2017 a jak\u00e9 budou v roce 2018? P\u0159edpokl\u00e1dejme, \u017ee pan\u00ed Vom\u00e1\u010dkov\u00e1 v roce 2017 nepracovala a pracovat nebude ani v roce 2018, jeliko\u017e z\u016fstane na rodi\u010dovsk\u00e9 dovolen\u00e9.<\/p>\n<p><strong>Rok 2017:<\/strong> Pan Vom\u00e1\u010dka uplatn\u00ed v roce 2017 slevu na dv\u011b d\u011bti, na man\u017eelku, jej\u00ed\u017e p\u0159\u00edjmy nep\u0159es\u00e1hly 68 000 K\u010d za rok a \u0161kolkovn\u00e9 ve v\u00fd\u0161i 11 000 K\u010d. Jeho <strong>\u010dist\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem bude 25 474 K\u010d<\/strong>. Pan Vom\u00e1\u010dka obdr\u017e\u00ed <strong>da\u0148ov\u00fd bonus ve v\u00fd\u0161i 32 808 K\u010d za rok<\/strong> (k \u010dist\u00e9 mzd\u011b se po ode\u010dten\u00ed dan\u00ed p\u0159ipo\u010dte za rok 21 128 K\u010d) a <strong>ro\u010dn\u00ed p\u0159\u00edjem v \u010dist\u00e9m bude 341 528 K\u010d<\/strong>.<\/p>\n<p><strong>Rok 2018:<\/strong> Pan Vom\u00e1\u010dka uplatn\u00ed v roce 2018 slevu na dv\u011b d\u011bti, na man\u017eelku, jej\u00ed\u017e p\u0159\u00edjmy nep\u0159es\u00e1hly 68 000 K\u010d za rok a \u0161kolkovn\u00e9 ve v\u00fd\u0161i 12 200 K\u010d. Jeho <strong>\u010dist\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem bude 25 624 K\u010d<\/strong>. Pan Vom\u00e1\u010dka obdr\u017e\u00ed <strong>da\u0148ov\u00fd bonus ve v\u00fd\u0161i 34 608 K\u010d<\/strong> (k \u010dist\u00e9 mzd\u011b se po ode\u010dten\u00ed dan\u00ed p\u0159ipo\u010dte za rok 24 128 K\u010d) za rok a <strong>ro\u010dn\u00ed p\u0159\u00edjem v \u010dist\u00e9m bude 344 528 K<\/strong>\u010d.<\/p>\n<p>Kdyby \u017eil pan Vom\u00e1\u010dka s\u00e1m, byla by jeho \u010dist\u00e1 m\u011bs\u00ed\u010dn\u00ed mzda 22 740 K\u010d a ro\u010dn\u00ed \u010dist\u00e1 mzda 272 880 K\u010d (plat\u00ed pro oba sledovan\u00e9 roky).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rodin\u00e1m s d\u011btmi se v roce 2018 zv\u00fd\u0161\u00ed da\u0148ov\u00fd bonus a sleva na na dani za \u0161kolku. Zam\u011bstnanci vy\u0161\u0161\u00ed da\u0148ov\u00fd bonus poc\u00edtili ji\u017e ve v\u00fdplat\u011b za m\u011bs\u00edc leden, OSV\u010c pod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v b\u0159eznu za cel\u00fd uplynul\u00fd rok a vy\u0161\u0161\u00ed slevy se jich dotknou a\u017e po lednu 2019. Letos p\u0159ipad\u00e1 term\u00edn na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed&hellip;&nbsp;<a href=\"https:\/\/www.domelie.cz\/blog\/danovy-bonus-vyhody-pro-rodiny-2018\/\" rel=\"bookmark\">\u010c\u00edst d\u00e1le &raquo;<span class=\"screen-reader-text\">Zn\u00e1te da\u0148ov\u00fd bonus a v\u00fdhody pro rodiny s d\u011btmi? Pod\u00edvejte se na zm\u011bny v roce 2018.<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":4649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[3,4,5],"tags":[],"class_list":["post-4648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hlidani-deti","category-domacnost","category-domelie-radi"],"_links":{"self":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts\/4648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/comments?post=4648"}],"version-history":[{"count":0,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts\/4648\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/media\/4649"}],"wp:attachment":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/media?parent=4648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/categories?post=4648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/tags?post=4648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}