[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.skyrama.cz\/proc-byla-zavedena-superhruba-mzda\/#Article","mainEntityOfPage":"https:\/\/www.skyrama.cz\/proc-byla-zavedena-superhruba-mzda\/","headline":"Pro\u010d byla zavedena superhrub\u00e1 mzda","name":"Pro\u010d byla zavedena superhrub\u00e1 mzda","description":"S pojmem superhrub\u00e1 mzda jsme se za\u010dali setk\u00e1vat od roku 2008, respektive jen ti, kter\u00fdch se tato skute\u010dnost t\u00fdkala, co\u017e byli zpravidla zam\u011bstnanci v pracovn\u00edm […]","datePublished":"2021-03-19","dateModified":"2023-06-09","author":{"@type":"Person","@id":"https:\/\/www.skyrama.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.skyrama.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/0dc285cbe86eecc8073f119fcb2e2c7032b51533f5bb47611c7d4a598558b8b7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0dc285cbe86eecc8073f119fcb2e2c7032b51533f5bb47611c7d4a598558b8b7?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"skyrama.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.skyrama.cz\/wp-content\/uploads\/propad%20financ%C3%AD.jpg","url":"https:\/\/www.skyrama.cz\/wp-content\/uploads\/propad%20financ%C3%AD.jpg","height":0,"width":0},"url":"https:\/\/www.skyrama.cz\/proc-byla-zavedena-superhruba-mzda\/","about":["V\u00fdrobky"],"wordCount":436,"articleBody":"   S pojmem superhrub\u00e1 mzda jsme se za\u010dali setk\u00e1vat od roku 2008, respektive jen ti, kter\u00fdch se tato skute\u010dnost t\u00fdkala, co\u017e byli zpravidla zam\u011bstnanci v pracovn\u00edm pom\u011bru. Vl\u00e1da p\u0159ijala nov\u00fd syst\u00e9m v\u00fdpo\u010dtu z\u00e1lohy na da\u0148 d\u00edky tomu, \u017ee chyb\u011bly finance ve st\u00e1tn\u00edm rozpo\u010dtu a byla pot\u0159eba je nav\u00fd\u0161it. Jedn\u00edm z t\u011bchto pil\u00ed\u0159\u016f se stala i superhrub\u00e1 mzda.Zam\u011bstnanci tak za\u010dali, ani\u017e by o to usilovali a cht\u011bli, platit vy\u0161\u0161\u00ed dan\u011b. Mo\u017en\u00e1 pro zaj\u00edmavost je dobr\u00e9 uv\u00e9st, \u017ee veli\u010dinu \u2013 jakou je superhrub\u00e1 mzda \u2013 nikde jinde na sv\u011bt\u011b nemaj\u00ed. Alespo\u0148 v n\u011b\u010dem jsme jedni\u010dky! To je sice \u0159e\u010deno s trochou ironie, ale vl\u00e1da nejsp\u00ed\u0161e v\u011bd\u011bla, pro\u010d to d\u011bl\u00e1.Za zm\u00ednku tak\u00e9 stoj\u00ed, \u017ee pojem s u p e r h r u b \u00e1 m z d a nikde v z\u00e1kon\u011b ani o dani z p\u0159\u00edjmu n e n a j d e m e ! Ale tento n\u00e1zev natolik zlidov\u011bl, \u017ee ho b\u011b\u017en\u011b za\u010dali pou\u017e\u00edvat jak zam\u011bstnavatel\u00e9, tak i politici, v neposledn\u00ed \u0159ad\u011b zam\u011bstnanci, i kdy\u017e tito o n\u00ed v\u011bd\u011bli zpravidla jen to, \u017ee se jim \u201eukazuje\u201c na v\u00fdplatn\u00ed p\u00e1sce. A mnohdy si ji pletli s hrubou mzdou. N\u00e1zev je sice podobn\u00fd, ale \u00fa\u010del naprosto rozd\u00edln\u00fd.Jde o to, \u017ee hrubou mzdu m\u00e1te sjednanou v pracovn\u00ed smlouv\u011b anebo stanovenou ve mzdov\u00e9m v\u00fdm\u011bru. Superhrubou mzdu nikde stanovenou ani sjednanou nem\u00e1te, je to ve sv\u00e9 podstat\u011b va\u0161e hrub\u00e1 mzda nav\u00fd\u0161en\u00e1 o f i k t i v n \u00ed p o j i \u0161 t \u011b n \u00ed, kter\u00e9 je zam\u011bstnavatel povinen platit za v\u00e1s, jako za zam\u011bstnance. T\u00edmto zp\u016fsobem se nav\u00fd\u0161il z\u00e1klad dan\u011b ze mzdy a byla v\u00e1m vypo\u010dtena a sra\u017eena vy\u0161\u0161\u00ed da\u0148 tak, aby se naplnily p\u0159edstavy vl\u00e1dnouc\u00ed garnitury a do st\u00e1tn\u00edho rozpo\u010dtu plynulo v\u00edce pen\u011bz.Dal\u0161\u00ed indici\u00ed \u2013 jak poznat superhrubou mzdu na v\u00fdplatn\u00ed p\u00e1sce \u2013 zpravidla to b\u00fdvala nejvy\u0161\u0161\u00ed \u010d\u00e1stka uveden\u00e1 na v\u00fdplatnici.\u0158\u00edk\u00e1me \u2013 b\u00fdvala, proto\u017ee tento syst\u00e9m v\u00fdpo\u010dtu dan\u00ed je ji\u017e minulost\u00ed. Skon\u010dil od za\u010d\u00e1tku leto\u0161n\u00edho roku, kdy 1.1.2021 vstoupila v \u00fa\u010dinnost novela z\u00e1kona o dan\u00edch z p\u0159\u00edjmu a syst\u00e9m v\u00fdpo\u010dtu dan\u00ed se op\u011bt vr\u00e1til na p\u016fvodn\u00ed stav p\u0159ed rokem 2008.                                                                                                                                                                                                                                                                                                                                                                                          4.3\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Pro\u010d byla zavedena superhrub\u00e1 mzda","item":"https:\/\/www.skyrama.cz\/proc-byla-zavedena-superhruba-mzda\/#breadcrumbitem"}]}]