[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.silnicejc.cz\/znate-rozdil-mezi-cistou-hrubou-a-superhrubou-mzdou\/#Article","mainEntityOfPage":"https:\/\/www.silnicejc.cz\/znate-rozdil-mezi-cistou-hrubou-a-superhrubou-mzdou\/","headline":"Zn\u00e1te rozd\u00edl mezi  …","name":"Zn\u00e1te rozd\u00edl mezi  …","description":"Ka\u017ed\u00e9ho zam\u011bstnance zaj\u00edm\u00e1, kdy\u017e uzav\u00edr\u00e1 pracovn\u00ed pom\u011br, kolik bude \u201ebr\u00e1t\u201c. Lid\u00e9 jsou zvykl\u00ed mluvit o pen\u011bz\u00edch, kter\u00e9 dostanou \u201ena ruku\u201c \u2013 obrazn\u011b \u0159e\u010deno anebo na \u00fa\u010det, co\u017e je v sou\u010dasn\u00e9 dob\u011b obvyklej\u0161\u00ed. Proto\u017ee oni pak za tyto pen\u00edze nakupuj\u00ed, plat\u00ed n\u00e1jmy, \u0161kolky, \u0161koln\u00ed krou\u017eky, kupuj\u00ed oble\u010den\u00ed pro d\u011bti, kdy\u017e zbude, jedou i na dovolenou. Ale […]","datePublished":"2021-03-15","dateModified":"2023-06-09","author":{"@type":"Person","@id":"https:\/\/www.silnicejc.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.silnicejc.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/82449f5dd313bdc88befc1a2d3138ce45c5e7d5eeee84221e3cf7fbc184b80d3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/82449f5dd313bdc88befc1a2d3138ce45c5e7d5eeee84221e3cf7fbc184b80d3?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"silnicejc.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.silnicejc.cz\/wp-content\/uploads\/rodina%20pen%C3%ADze.png","url":"https:\/\/www.silnicejc.cz\/wp-content\/uploads\/rodina%20pen%C3%ADze.png","height":0,"width":0},"url":"https:\/\/www.silnicejc.cz\/znate-rozdil-mezi-cistou-hrubou-a-superhrubou-mzdou\/","about":["Business"],"wordCount":433,"articleBody":"   Ka\u017ed\u00e9ho zam\u011bstnance zaj\u00edm\u00e1, kdy\u017e uzav\u00edr\u00e1 pracovn\u00ed pom\u011br, kolik bude \u201ebr\u00e1t\u201c. Lid\u00e9 jsou zvykl\u00ed mluvit o pen\u011bz\u00edch, kter\u00e9 dostanou \u201ena ruku\u201c \u2013 obrazn\u011b \u0159e\u010deno anebo na \u00fa\u010det, co\u017e je v sou\u010dasn\u00e9 dob\u011b obvyklej\u0161\u00ed.Proto\u017ee oni pak za tyto pen\u00edze nakupuj\u00ed, plat\u00ed n\u00e1jmy, \u0161kolky, \u0161koln\u00ed krou\u017eky, kupuj\u00ed oble\u010den\u00ed pro d\u011bti, kdy\u017e zbude, jedou i na dovolenou.Ale pro zam\u011bstnavatele a \u201e\u00fa\u0159edn\u00ed jazyk\u201c \u2013 kdy\u017e nastupujete nov\u011b do pr\u00e1ce, se hovo\u0159\u00ed o mzd\u011b HRUB\u00c9, co\u017e pr\u00e1v\u011b n\u011bkomu m\u016f\u017ee d\u011blat probl\u00e9m, nato\u017e, kdy\u017e sly\u0161\u00ed o mzd\u011b s u p e r h r u b \u00e9!Poj\u010fme si tyto pojmy p\u011bkn\u011b pomalou\u010dku a polehou\u010dku vysv\u011btlit.Mzdov\u00fd v\u00fdm\u011br anebo mzdu sjednanou v pracovn\u00ed smlouv\u011b budete m\u00edt V\u017dDY v hrub\u00e9m, stejn\u011b tak odm\u011bny, t\u0159in\u00e1ct\u00fd a \u010dtrn\u00e1ct\u00fd plat, n\u00e1hradu za p\u0159ek\u00e1\u017eky v pr\u00e1ci (nap\u0159\u00edklad jdete na l\u00e9ka\u0159sk\u00e9 o\u0161et\u0159en\u00ed, k l\u00e9ka\u0159i na preventivn\u00ed prohl\u00eddku, na d\u00e1rcovstv\u00ed krve, \u010derp\u00e1te volno na vlastn\u00ed svatbu anebo v\u00e1m zem\u0159el bl\u00edzk\u00fd p\u0159\u00edbuzn\u00fd atp.) budou uvedena na v\u00fdplatn\u00ed p\u00e1sce op\u011bt v\u017edy v hrub\u00e9m.Je to jak\u00e1si \u201eveli\u010dina\u201c, se kterou se pracuje d\u00e1le. Je\u0161t\u011b vloni jste mohli i na v\u00fdplatn\u00ed p\u00e1sce nal\u00e9zt pojem superhrub\u00e1 mzda. Je a\u017e s podivem, \u017ee tento v\u00fdraz nenajdete v \u017e\u00e1dn\u00e9m z\u00e1kon\u011b, ale jaksi se ujal a hovo\u0159\u00ed o n\u011bm jak zam\u011bstnanci, tak i politici.Superhrub\u00e1 mzda je toti\u017e jak\u00e1si \u201efiktivn\u00ed\u201c mzda, ze kter\u00e9 je vypo\u010dtena z\u00e1loha na da\u0148 ze z\u00e1visl\u00e9 \u010dinnosti. O tento v\u00fdpo\u010det je ze z\u00e1kona povinen postarat se zam\u011bstnavatel, zam\u011bstnanec s t\u00edm nem\u00e1 co do\u010din\u011bn\u00ed, ten jen na sv\u00e9 v\u00fdplatnici uvid\u00ed k\u00fd\u017eenou z\u00e1lohu na da\u0148, sr\u00e1\u017eky ze mzdy a v kone\u010dn\u00e9 f\u00e1zi i \u010distou dob\u00edrku, kter\u00e1 ho zaj\u00edm\u00e1 nejv\u00edce.A pro\u010d se v roce 2008 zav\u00e1d\u011bla superhrub\u00e1 mzda? \u0160lo o to vylep\u0161it st\u00e1tn\u00ed rozpo\u010det t\u00edm, \u017ee zam\u011bstnanc\u016fm byla sr\u00e1\u017eena ze mzdy vy\u0161\u0161\u00ed z\u00e1loha na dani, proto\u017ee jejich klasick\u00e1 hrub\u00e1 mzda byla tehdy nav\u00fd\u0161ena o povinn\u00e9 pojistn\u00e9, kter\u00e9 je povinen platit za sv\u00e9ho zam\u011bstnance zam\u011bstnavatel a teprve z t\u00e9to f i k t i v n \u011b nav\u00fd\u0161en\u00e9 mzdy = superhrub\u00e9, byla vypo\u010dtena da\u0148.                                                                                                                                                                                                                                                                                                                                                                                          4.1\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Zn\u00e1te rozd\u00edl mezi  …","item":"https:\/\/www.silnicejc.cz\/znate-rozdil-mezi-cistou-hrubou-a-superhrubou-mzdou\/#breadcrumbitem"}]}]