[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.bknt.cz\/co-je-superhruba-mzda\/#Article","mainEntityOfPage":"https:\/\/www.bknt.cz\/co-je-superhruba-mzda\/","headline":"Co je superhrub\u00e1 mzda?","name":"Co je superhrub\u00e1 mzda?","description":"S t\u00edmto pojmem se v\u011bt\u0161ina zam\u011bstnanc\u016f setkala, nebo\u0165 byl zaveden ji\u017e v roce 2008, v r\u00e1mci tehdej\u0161\u00edch finan\u010dn\u00edch reforem. Superhrub\u00e1 mzda byla stanovena jako z\u00e1klad dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti (\u00a7 6 odst. 12 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f). Od roku 2021 byla superhrub\u00e1 mzda prozat\u00edm pozastavena \u2013 v\u00fdpo\u010det...","datePublished":"2021-05-24","dateModified":"2023-06-09","author":{"@type":"Person","@id":"https:\/\/www.bknt.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.bknt.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/c607f8cdeb628e1fda71e81e0cbb10854858a188adc366641de57f1cadca520c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c607f8cdeb628e1fda71e81e0cbb10854858a188adc366641de57f1cadca520c?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"bknt.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.bknt.cz\/wp-content\/uploads\/money-3818438_1280.jpg","url":"https:\/\/www.bknt.cz\/wp-content\/uploads\/money-3818438_1280.jpg","height":0,"width":0},"url":"https:\/\/www.bknt.cz\/co-je-superhruba-mzda\/","about":["V\u00fdrobky"],"wordCount":400,"articleBody":"   S t\u00edmto pojmem se v\u011bt\u0161ina zam\u011bstnanc\u016f setkala, nebo\u0165 byl zaveden ji\u017e v roce 2008, v r\u00e1mci tehdej\u0161\u00edch finan\u010dn\u00edch reforem. Superhrub\u00e1 mzda byla stanovena jako z\u00e1klad dan\u011b z p\u0159\u00edjmu fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti (\u00a7 6 odst. 12 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f). Od roku 2021 byla superhrub\u00e1 mzda prozat\u00edm pozastavena \u2013 v\u00fdpo\u010det dan\u011b z p\u0159\u00edjmu se prov\u00e1d\u00ed op\u011btovn\u011b z hrub\u00e9 mzdy pracovn\u00edka, co\u017e mu p\u0159in\u00e1\u0161\u00ed ur\u010ditou \u00fasporu na dani. Jak dlouho to bude trvat, to prozat\u00edm nikdo nev\u00ed, av\u0161ak d\u00e1 se po\u010d\u00edtat s t\u00edm, \u017ee se superhrub\u00e1 mzda do mzdov\u00e9ho \u00fa\u010detnictv\u00ed op\u011bt vr\u00e1t\u00ed. A proto se poj\u010fme pod\u00edvat, co to vlastn\u011b je a jak vznik\u00e1.Z\u00e1kladem superhrub\u00e9 mzdy (SHM) je hrub\u00e1 mzda (HM), co\u017e je odm\u011bna zam\u011bstnance za vykonanou pr\u00e1ci, sjednan\u00e1 a uveden\u00e1 v pracovn\u00ed smlouv\u011b \u010di v mzdov\u00e9m v\u00fdm\u011bru. Kdy\u017e se k HM p\u0159ipo\u010d\u00edtaj\u00ed n\u00e1klady zam\u011bstnavatele, kter\u00e9 odv\u00e1d\u00ed za pracovn\u00edka, vznikne SHM. Tyto n\u00e1klady se t\u00fdkaj\u00ed odvod\u016f na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed zam\u011bstnance. Ten s\u00e1m odv\u00e1d\u00ed z\u00e1lohy na uveden\u00e1 poji\u0161t\u011bn\u00ed pouze ve v\u00fd\u0161i cca jedn\u00e9 jejich 1\/3, zbytek mus\u00ed odv\u00e9st zam\u011bstnavatel. Z\u00e1rove\u0148 se mus\u00ed postarat, aby hodnoty, sra\u017een\u00e9 ze mzdy, byly v\u010das a spr\u00e1vn\u011b odvedeny p\u0159\u00edslu\u0161n\u00fdm instituc\u00edm. Jin\u00fdmi slovy super hrub\u00e1 mzda zahrnuje celkov\u00e9 n\u00e1klady zam\u011bstnavatele na mzdu pracovn\u00edka.Konkr\u00e9tn\u00ed hodnoty z\u00e1loh, odv\u00e1d\u011bn\u00fdch zam\u011bstnavatelem: SP \u2013 25 % a ZP \u2013 9 % z hrub\u00e9 mzdy (jen pro srovn\u00e1n\u00ed \u2013 nap\u0159. OSV\u010c mus\u00ed celou \u010d\u00e1stku povinn\u00fdch z\u00e1loh odv\u00e1d\u011bt sama, tak\u017ee v tomto ohledu maj\u00ed zam\u011bstnan\u00e9 osoby oproti osob\u00e1m samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdm nespornou v\u00fdhodu.)Ze vznikl\u00e9 superhrub\u00e9 mzdy se pot\u00e9 vypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z p\u0159\u00edjmu FO ze z\u00e1visl\u00e9 \u010dinnosti ve v\u00fd\u0161i 15 %. V\u0161echny uveden\u00e9 polo\u017eky m\u00e1 zam\u011bstnanec v\u017edy uvedeny na sv\u00e9 v\u00fdplatn\u00ed p\u00e1sce. Nejvy\u0161\u0161\u00ed \u010d\u00e1stka je SHM, vy\u010d\u00edslena je da\u0148 i odvody na SP a ZP. Kone\u010dn\u00e1 hodnota je \u010dist\u00e1 mzda. Rozd\u00edlem nejvy\u0161\u0161\u00ed a nejni\u017e\u0161\u00ed \u010d\u00e1stky lze snadno zjistit, kolik pen\u011bz odv\u00e1d\u00ed zam\u011bstnanec st\u00e1tu.                                                                                                                                                                                                                                                                                                                                                                                          4.6\/5 - (14 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Co je superhrub\u00e1 mzda?","item":"https:\/\/www.bknt.cz\/co-je-superhruba-mzda\/#breadcrumbitem"}]}]