{"id":4777,"date":"2019-02-14T14:14:18","date_gmt":"2019-02-14T12:14:18","guid":{"rendered":"http:\/\/www.domelie.cz\/blog\/?p=4777"},"modified":"2019-02-14T14:14:18","modified_gmt":"2019-02-14T12:14:18","slug":"zmeny-dani-fyzickych-osob-pro-rok-2019","status":"publish","type":"post","link":"https:\/\/www.domelie.cz\/blog\/zmeny-dani-fyzickych-osob-pro-rok-2019\/","title":{"rendered":"Zn\u00e1te nejpodstatn\u011bj\u0161\u00ed zm\u011bny t\u00fdkaj\u00edc\u00ed se dan\u00ed fyzick\u00fdch osob pro rok 2019?"},"content":{"rendered":"

Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2018 se bl\u00ed\u017e\u00ed. V\u00a0\u010dl\u00e1nku se dozv\u00edte, do kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kam jej adresovat. Tak\u00e9 jsme pro v\u00e1s p\u0159ipravili p\u0159ehled zm\u011bn v\u00a0roce 2019, kter\u00e9 se t\u00fdkaj\u00ed\u00a0dan\u00ed z p\u0159\u00edjmu fyzick\u00fdch osob. Poj\u010fme se na n\u011b spole\u010dn\u011b pod\u00edvat.<\/strong><\/p>\n

<\/p>\n

Zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy na 13\u00a0350 K\u010d<\/h2>\n

Mezi nejv\u011bt\u0161\u00ed zm\u011bnu pat\u0159\u00ed vy\u0161\u0161\u00ed minim\u00e1ln\u00ed mzda<\/strong>, na kterou jsou nav\u00e1z\u00e1ny dal\u0161\u00ed da\u0148ov\u00e9 n\u00e1le\u017eitosti, nap\u0159\u00edklad mo\u017enost vyplacen\u00ed da\u0148ov\u00e9ho bonusu. D\u00e1le se s\u00a0minim\u00e1ln\u00ed mzdou poj\u00ed v\u00fd\u0161e minim\u00e1ln\u00edch odvod\u016f na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed <\/strong>a \u0161kolkovn\u00e9, respektive sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed. Minim\u00e1ln\u00ed mzda se zvedla z\u00a012\u00a0200 K\u010d (2018) na 13\u00a0350 K\u010d (2019). Hodinov\u00e1 mzda stoupla ze\u00a073,20 K\u010d na 79,80 K\u010d. Zv\u00fd\u0161ila se hranice pro platbu solid\u00e1rn\u00ed dan\u011b, kter\u00e1 je v\u00a0leto\u0161n\u00edm roce stanovena na 1\u00a0569\u00a0552\u00a0K\u010d<\/strong>.<\/p>\n

Vy\u0161\u0161\u00ed minim\u00e1ln\u00ed odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/h2>\n

S\u00a0vy\u0161\u0161\u00ed minim\u00e1ln\u00ed mzdou se zv\u00fd\u0161\u00ed minim\u00e1ln\u00ed odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. V\u00a0roce 2018 \u010dinily m\u011bs\u00ed\u010dn\u00ed minim\u00e1ln\u00ed povinn\u00e9 platby<\/a> na zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong> 1 647 K\u010d, tedy 13,5 procenta z\u00a0minim\u00e1ln\u00ed mzdy. Pro leto\u0161n\u00ed rok se tyto z\u00e1lohy za jeden m\u011bs\u00edc zvednou o 156 korun na 1803 K\u010d.<\/strong> V\u00a0p\u0159\u00edpad\u011b \u017eivnosti na hlavn\u00ed \u010dinnost mus\u00edte platit tak\u00e9 vy\u0161\u0161\u00ed minim\u00e1ln\u00ed odvody na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/strong>. V\u00a0roce 2018 byly minim\u00e1ln\u00ed platby na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 2\u00a0189 K\u010d, v\u00a0leto\u0161n\u00edm roce 2019 to bude 2\u00a0388 K\u010d<\/strong>. Kompletn\u00ed p\u0159ehled plateb najdete v\u00a0\u010dl\u00e1nku<\/a> na webov\u00fdch str\u00e1nk\u00e1ch \u010cesk\u00e9 spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/p>\n

Pokud u zam\u011bstnavatele podep\u00ed\u0161ete dohodu o proveden\u00ed pr\u00e1ce (DP\u010c), nemus\u00edte a\u017e do v\u00fd\u0161e p\u0159\u00edjmu 3000 K\u010d za m\u011bs\u00edc platit odvody za soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. <\/strong>Jestli\u017ee budete na DP\u010c pob\u00edrat m\u00e9n\u011b ne\u017e minim\u00e1ln\u00ed mzdu, mus\u00edte doplatit minim\u00e1ln\u00ed odvody za zdravotn\u00ed poji\u0161t\u011bn\u00ed, nejste-li st\u00e1tn\u00edm poji\u0161t\u011bncem nebo neplat\u00edte poji\u0161t\u011bn\u00ed jinde.<\/p>\n

Zm\u011bny pro rodi\u010de s\u00a0d\u011btmi: Slevy na dani<\/h2>\n

Slevu na dani za d\u00edt\u011b, respektive da\u0148ov\u00fd bonus, mohou uplatnit rodi\u010de d\u011bt\u00ed, kte\u0159\u00ed s\u00a0nimi \u017eij\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti. Podm\u00ednkou pro uplatn\u011bn\u00ed slevy na dani za d\u00edt\u011b je minim\u00e1ln\u00ed ro\u010dn\u00ed p\u0159\u00edjem ve v\u00fd\u0161i \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy, kter\u00fd je v\u00a0roce 2019 stanoven na 80\u00a0100 K\u010d<\/strong>. Slevu m\u016f\u017ee \u010derpat pouze jeden z\u00a0rodi\u010d\u016f. Da\u0148ov\u00fd bonus<\/strong> se nezv\u00fd\u0161\u00ed a z\u016fstane stejn\u00fd jako v\u00a0roce 2018. Na prvn\u00ed d\u00edt\u011b \u010din\u00ed 15\u00a0204 K\u010d za kalend\u00e1\u0159n\u00ed rok, na druh\u00e9 d\u00edt\u011b to je 19\u00a0404 K\u010d a na t\u0159et\u00ed ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b je da\u0148ov\u00fd bonus 24\u00a0204 K\u010d<\/strong>. Je-li d\u00edt\u011b ZTP\/P, sleva na dani se zdvojn\u00e1sob\u00ed. Zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy se dotkne tak\u00e9 slevy na dani u \u0161kolkovn\u00e9ho<\/strong>, kter\u00e1 se \u00fahrnem za jeden rok rovn\u00e1 m\u011bs\u00ed\u010dn\u00ed minim\u00e1ln\u00ed mzd\u011b. V\u00a0roce 2019 bude sleva na dani za um\u00edst\u011bn\u00ed d\u00edt\u011bte v\u00a0p\u0159ed\u0161koln\u00edm za\u0159\u00edzen\u00ed 13\u00a0350 K\u010d. <\/strong><\/p>\n

Sleva na poplatn\u00edka<\/h2>\n

Da\u0148ov\u00fd poplatn\u00edk m\u016f\u017ee uplatnit slevu na dani ve v\u00fd\u0161i 24 840 K\u010d za rok<\/strong> (m\u011bs\u00ed\u010dn\u011b to je 2 070 K\u010d). Sleva z\u016fst\u00e1v\u00e1 stejn\u00e1 jako v\u00a0minul\u00e9m roce. Zam\u011bstnanci si slevu po podeps\u00e1n\u00ed r\u016f\u017eov\u00e9ho prohl\u00e1\u0161en\u00ed uplat\u0148uj\u00ed za jeden m\u011bs\u00edc, \u017eivnostn\u00edci si ji uplatn\u00ed v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n

Jak a kdy zaplatit dan\u011b za rok 2018<\/h2>\n

Jste-li zam\u011bstnanec<\/strong>, nem\u00e1te \u017e\u00e1dn\u00fd vedlej\u0161\u00ed p\u0159\u00edjem a nepronaj\u00edm\u00e1te nemovitost, pod\u00e1v\u00e1 za v\u00e1s da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnavatel<\/strong>. Zam\u011bstnavateli dodejte ve\u0161ker\u00e9 pot\u0159ebn\u00e9 n\u00e1le\u017eitosti, kter\u00e9 k\u00a0sestaven\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pot\u0159ebuje, tj. potvrzen\u00ed ze \u0161kolky o v\u00fd\u0161i plateb za \u0161kolkovn\u00e9, potvrzen\u00ed o uplatn\u011bn\u00ed n\u00e1roku na slevu za d\u00edt\u011b, p\u0159\u00edpadn\u011b tak\u00e9 m\u016f\u017eete n\u00e1rokovat slevu na nepracuj\u00edc\u00ed man\u017eelku (nebo man\u017eela).<\/p>\n

OSV\u010c da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed sami. Na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy najdete pot\u0159ebn\u00e9 da\u0148ov\u00e9 tiskopisy<\/a>. Lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je z\u00e1konem stanovena na posledn\u00edho b\u0159ezna. Pokud tento den p\u0159ipadne na v\u00edkend nebo na st\u00e1tn\u00ed sv\u00e1tek, posouv\u00e1 se na prvn\u00ed pracovn\u00ed den, kter\u00fd po tomto term\u00ednu n\u00e1sleduje. V\u00a0roce 2019 bude posledn\u00edm dnem pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pond\u011bl\u00ed 1.4.2019. <\/strong>Term\u00edn pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u016f\u017eete je\u0161t\u011b odd\u00e1lit, pokud doru\u010d\u00edte spr\u00e1vci dan\u011b do term\u00ednu pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed podepsanou plnou moc, \u017ee za v\u00e1s DPFO pod\u00e1 da\u0148ov\u00fd poradce. Term\u00edn se prodlu\u017euje o t\u0159i m\u011bs\u00edce.<\/p>\n

Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 na p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159ad\u011b, tedy na \u00fa\u0159ad\u011b v\u00a0m\u00edst\u011b va\u0161eho trval\u00e9ho bydli\u0161t\u011b. <\/strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017eete na \u00fa\u0159ad don\u00e9st osobn\u011b, zaslat ho doporu\u010den\u00fdm dopisem, nebo jej ode\u0161lete jako datovou zpr\u00e1vu, m\u00e1te-li datovou schr\u00e1nku. P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch se odevzd\u00e1v\u00e1 tak\u00e9 na zdravotn\u00ed poji\u0161\u0165ovnu a spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed. Pro rok 2019 p\u0159ipad\u00e1 term\u00edn pod\u00e1n\u00ed p\u0159ehledu na 2.5.2019. Podrobnosti o p\u0159edlo\u017een\u00ed p\u0159ehledu za zdravotn\u00ed poji\u0161t\u011bn\u00ed najdete nap\u0159\u00edklad na webov\u00fdch str\u00e1nk\u00e1ch VZP<\/a><\/strong>. P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch slou\u017e\u00edc\u00ed ke stanoven\u00ed v\u00fd\u0161e odvod\u016f za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed m\u016f\u017eete na \u010ceskou spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed zaslat tak\u00e9 elektronicky.<\/strong> Jak na to se dozv\u00edte na jejich webov\u00fdch str\u00e1nk\u00e1ch<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2018 se bl\u00ed\u017e\u00ed. V\u00a0\u010dl\u00e1nku se dozv\u00edte, do kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kam jej adresovat. Tak\u00e9 jsme pro v\u00e1s p\u0159ipravili p\u0159ehled zm\u011bn v\u00a0roce 2019, kter\u00e9 se t\u00fdkaj\u00ed\u00a0dan\u00ed z p\u0159\u00edjmu fyzick\u00fdch osob. Poj\u010fme se na n\u011b spole\u010dn\u011b pod\u00edvat.<\/p>\n","protected":false},"author":1,"featured_media":4778,"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":[4,5,11],"tags":[],"class_list":["post-4777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-domacnost","category-domelie-radi","category-ruzne"],"_links":{"self":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts\/4777","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=4777"}],"version-history":[{"count":0,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/posts\/4777\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/media\/4778"}],"wp:attachment":[{"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/media?parent=4777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/categories?post=4777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.domelie.cz\/blog\/wp-json\/wp\/v2\/tags?post=4777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}