{"id":869,"date":"2026-07-27T10:59:42","date_gmt":"2026-07-27T08:59:42","guid":{"rendered":"https:\/\/digitalninosice.cz\/blog\/?p=869"},"modified":"2026-07-27T10:59:42","modified_gmt":"2026-07-27T08:59:42","slug":"nahradni-plneni-prestante-platit-statu-za-nic","status":"publish","type":"post","link":"https:\/\/digitalninosice.cz\/blog\/nahradni-plneni-prestante-platit-statu-za-nic\/","title":{"rendered":"N\u00e1hradn\u00ed pln\u011bn\u00ed: p\u0159esta\u0148te platit st\u00e1tu za nic"},"content":{"rendered":"

Ka\u017ed\u00fd rok v \u00fanoru se v tis\u00edc\u00edch \u010desk\u00fdch organizac\u00ed opakuje stejn\u00fd ritu\u00e1l. \u00da\u010detn\u00ed vypln\u00ed formul\u00e1\u0159 pro \u00fa\u0159ad pr\u00e1ce, veden\u00ed podep\u00ed\u0161e p\u0159\u00edkaz k \u00fahrad\u011b a na \u00fa\u010det st\u00e1tu odejde \u010d\u00e1stka, za kterou organizace nedostane v\u016fbec nic. \u017d\u00e1dn\u00fd produkt, \u017e\u00e1dnou slu\u017ebu, \u017e\u00e1dnou protihodnotu. Jen spln\u011bnou povinnost.<\/span><\/p>\n

P\u0159itom existuje leg\u00e1ln\u00ed a st\u00e1tem p\u0159\u00edmo podporovan\u00e1 cesta, jak stejnou povinnost splnit n\u00e1kupem v\u011bc\u00ed, kter\u00e9 va\u0161e organizace re\u00e1ln\u011b pot\u0159ebuje. \u0158\u00edk\u00e1 se j\u00ed n\u00e1hradn\u00ed pln\u011bn\u00ed. A pokud m\u00e1te <\/span>v\u00edce ne\u017e 25 zam\u011bstnanc\u016f<\/b>, t\u00fdk\u00e1 se v\u00e1s, a\u0165 jste obec, \u0161kola nebo <\/span>soukrom\u00e1 firma.<\/span><\/p>\n

Co je n\u00e1hradn\u00ed pln\u011bn\u00ed a pro\u010d se v\u00e1s t\u00fdk\u00e1<\/b><\/h2>\n

Z\u00e1kon o zam\u011bstnanosti (\u010d. 435\/2004 Sb.) ukl\u00e1d\u00e1 ka\u017ed\u00e9mu zam\u011bstnavateli s v\u00edce ne\u017e 25 zam\u011bstnanci povinnost, aby osoby se zdravotn\u00edm posti\u017een\u00edm tvo\u0159ily alespo\u0148 4 % p\u0159epo\u010dten\u00e9ho po\u010dtu jeho zam\u011bstnanc\u016f. Zn\u00ed to jednodu\u0161e, ale v praxi to pro \u0159adu organizac\u00ed jednoduch\u00e9 nen\u00ed. Ne ka\u017ed\u00e1 pozice je pro \u010dlov\u011bka se zdravotn\u00edm omezen\u00edm vhodn\u00e1 a ne v ka\u017ed\u00e9m regionu se da\u0159\u00ed vhodn\u00e9 kandid\u00e1ty naj\u00edt.<\/span><\/p>\n

Z\u00e1kon proto nab\u00edz\u00ed t\u0159i cesty, jak povinnost splnit:<\/span><\/p>\n

    \n
  1. P\u0159\u00edmo zam\u011bstnat<\/b> osoby se zdravotn\u00edm posti\u017een\u00edm.<\/span><\/li>\n
  2. Odebrat v\u00fdrobky nebo slu\u017eby<\/b> od zam\u011bstnavatele, kter\u00fd zam\u011bstn\u00e1v\u00e1 v\u00edce ne\u017e 50 % osob se zdravotn\u00edm posti\u017een\u00edm. To je n\u00e1hradn\u00ed pln\u011bn\u00ed podle \u00a7 81.<\/span><\/li>\n
  3. Odv\u00e9st pen\u00edze do st\u00e1tn\u00edho rozpo\u010dtu.<\/b> Tedy zaplatit a nedostat nic.<\/span><\/li>\n<\/ol>\n

    T\u0159et\u00ed varianta je \u010dist\u00fd n\u00e1klad. Druh\u00e1 varianta je n\u00e1kup, kter\u00fd byste mo\u017en\u00e1 ud\u011blali tak jako tak. A p\u0159esn\u011b v tom je cel\u00e1 pointa. A n\u00e1sledn\u011b se v\u00e1\u0161 digital signage zap\u00ed\u0161e do pam\u011bti ob\u010dan\u016f a klient\u016f.<\/span><\/p>\n

    Kolik to d\u011bl\u00e1 v korun\u00e1ch<\/b><\/h2>\n

    Odvod st\u00e1tu v\u00e1s stoj\u00ed zhruba <\/span>168 600 K\u010d ro\u010dn\u011b za ka\u017ed\u00e9ho chyb\u011bj\u00edc\u00edho zam\u011bstnance<\/b>. Za nic. N\u00e1hradn\u00ed pln\u011bn\u00ed funguje obr\u00e1cen\u011b: odb\u011br za <\/span>337 197 K\u010d bez DPH<\/b> se po\u010d\u00edt\u00e1 jako jeden zam\u011bstnanec a vy za ty pen\u00edze m\u00e1te t\u0159eba novou \u00fa\u0159edn\u00ed desku, informa\u010dn\u00ed panel do vestibulu nebo LED obrazovku na budovu. Pen\u00edze z\u016fst\u00e1vaj\u00ed v rozpo\u010dtu jako investice, ne jako pokuta. (\u010c\u00e1stky vych\u00e1zej\u00ed z aktu\u00e1ln\u011b vyhl\u00e1\u0161en\u00e9 pr\u016fm\u011brn\u00e9 mzdy 48 171 K\u010d. Definitivn\u00ed \u010d\u00edsla pro rok 2026 st\u00e1t vyhl\u00e1s\u00ed v prosinci a budou je\u0161t\u011b vy\u0161\u0161\u00ed.)<\/span><\/p>\n

    A bonus, kter\u00fd v tabulk\u00e1ch nenajdete: ka\u017ed\u00e1 koruna v n\u00e1hradn\u00edm pln\u011bn\u00ed dr\u017e\u00ed re\u00e1ln\u00e1 pracovn\u00ed m\u00edsta lid\u00ed se zdravotn\u00edm posti\u017een\u00edm. Odvod tohle neum\u00ed.<\/span><\/p>\n

    \"\"<\/b><\/h2>\n

    Jak to funguje u n\u00e1s<\/b><\/h2>\n

    DigiDay je poskytovatelem n\u00e1hradn\u00edho pln\u011bn\u00ed. Jsme soci\u00e1ln\u00ed podnik s vlastn\u00ed v\u00fdrobou v Ostrav\u011b a v re\u017eimu \u00a7 81 si po\u0159\u00edd\u00edte cel\u00fd n\u00e1\u0161 katalog: elektronick\u00e9 \u00fa\u0159edn\u00ed desky, digit\u00e1ln\u00ed panely, LED obrazovky i weby QARO a EDUCO. Stejn\u00e9 produkty, stejn\u00e9 ceny, stejn\u00e1 z\u00e1ruka i servis jako p\u0159i b\u011b\u017en\u00e9m n\u00e1kupu. Jedin\u00fd rozd\u00edl je fakturace, kterou zaevidujeme do syst\u00e9mu MPSV za v\u00e1s.<\/span><\/p>\n

    Jen jedno pozor: neodkl\u00e1dejte to na prosinec. Poskytovatel\u00e9 maj\u00ed z\u00e1konem omezen\u00fd ro\u010dn\u00ed objem a koncem roku b\u00fdv\u00e1 kapacita pry\u010d. Kdo \u0159e\u0161\u00ed n\u00e1hradn\u00ed pln\u011bn\u00ed v l\u00e9t\u011b, vyb\u00edr\u00e1 v klidu.<\/span><\/p>\n

    Pro koho to je<\/b><\/h2>\n

    Pro ka\u017edou organizaci s v\u00edce ne\u017e 25 zam\u011bstnanci. <\/span>Obce<\/b> nav\u00edc jedn\u00edm n\u00e1kupem spln\u00ed dv\u011b povinnosti najednou: \u00a7 81 i elektronickou \u00fa\u0159edn\u00ed desku, kterou jim ukl\u00e1d\u00e1 z\u00e1kon s term\u00ednem 1. 2. 2027. <\/span>\u0160koly<\/b> povinn\u00fd pod\u00edl \u010dasto nenapln\u00ed kv\u016fli specifik\u016fm pedagogick\u00fdch pozic. A <\/span>firmy<\/b> prom\u011bn\u00ed povinn\u00fd odvod v marketingovou investici.<\/span><\/p>\n

    Kolik konkr\u00e9tn\u011b m\u016f\u017eete letos vy\u010derpat vy? Spo\u010d\u00edt\u00e1me v\u00e1m to zdarma.<\/span><\/p>\n

    Zdroje:<\/b> Z\u00e1kon \u010d. 435\/2004 Sb., o zam\u011bstnanosti, \u00a7 81<\/span><\/a> \u00b7 pr\u016fm\u011brn\u00e1 mzda za 1.\u20133. \u010dtvrtlet\u00ed 2025 dle \u010cS\u00da, vyhl\u00e1\u0161en\u00e1 sd\u011blen\u00edm MPSV \u00b7<\/span> Evidence n\u00e1hradn\u00edho pln\u011bn\u00ed na port\u00e1lu MPSV<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ka\u017ed\u00fd rok v \u00fanoru se v tis\u00edc\u00edch \u010desk\u00fdch organizac\u00ed opakuje stejn\u00fd ritu\u00e1l. \u00da\u010detn\u00ed vypln\u00ed formul\u00e1\u0159 pro \u00fa\u0159ad pr\u00e1ce, veden\u00ed podep\u00ed\u0161e…<\/p>\n","protected":false},"author":2,"featured_media":870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"yoast_head":"\nN\u00e1hradn\u00ed pln\u011bn\u00ed: p\u0159esta\u0148te platit st\u00e1tu za nic - Digit\u00e1ln\u00ed Nosi\u010de - blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/digitalninosice.cz\/blog\/nahradni-plneni-prestante-platit-statu-za-nic\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u00e1hradn\u00ed pln\u011bn\u00ed: p\u0159esta\u0148te platit st\u00e1tu za nic - 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