{"id":114069,"date":"2026-08-25T00:19:20","date_gmt":"2026-08-24T22:19:20","guid":{"rendered":"https:\/\/www.infokuryr.cz\/n\/?p=114069"},"modified":"2026-08-24T11:46:20","modified_gmt":"2026-08-24T09:46:20","slug":"vladimir-pelc-pripravuje-vlada-podporu-sede-ekonomiky","status":"publish","type":"post","link":"https:\/\/www.infokuryr.cz\/n\/2026\/08\/25\/vladimir-pelc-pripravuje-vlada-podporu-sede-ekonomiky\/","title":{"rendered":"Vladim\u00edr Pelc: P\u0159ipravuje vl\u00e1da podporu \u0161ed\u00e9 ekonomiky?"},"content":{"rendered":"
<\/div>\n

Vl\u00e1da navrhuje da\u0148ov\u00e9 osvobozen\u00ed tzv.\u00a0spropitn\u00e9ho. Pr\u00fd s\u00a0c\u00edlem utlumen\u00ed \u0161ed\u00e9 ekonomiky. Pokud bude n\u00e1vrh schv\u00e1len, bude skute\u010dnost opa\u010dn\u00e1.<\/h4>\n

V programov\u00e9m prohl\u00e1\u0161en\u00ed vl\u00e1dy \u010cR (premi\u00e9r Andrej Babi\u0161) v\u00a0rubrice 2. Finance a\u00a0hospoda\u0159en\u00ed st\u00e1tu, podkapitole Omez\u00edme \u0161edou ekonomiku a\u00a0zefektivn\u00edme v\u00fdb\u011br dan\u00ed vl\u00e1da deklaruje osvobozen\u00ed spropitn\u00e9ho od dan\u00ed z\u00a0p\u0159\u00edjm\u016f, a\u00a0podkapitole Pom\u016f\u017eeme gastrosektoru a\u00a0jeho zam\u011bstnanc\u016fm uv\u00e1d\u00ed: \u201eDobrovoln\u00e9 spropitn\u00e9 zam\u011bstnanc\u016fm v\u00a0gastronomii osvobod\u00edme za definovan\u00fdch podm\u00ednek od odvod\u016f na soci\u00e1ln\u00ed a\u00a0zdravotn\u00ed poji\u0161t\u011bn\u00ed a\u00a0od dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n

V\u00a0programov\u00e9m prohl\u00e1\u0161en\u00ed vl\u00e1dy<\/a>\u00a0\u010cR (premi\u00e9r Andrej Babi\u0161) v\u00a0rubrice\u00a02. Finance a\u00a0hospoda\u0159en\u00ed st\u00e1tu<\/em>, podkapitole\u00a0Omez\u00edme \u0161edou ekonomiku a\u00a0zefektivn\u00edme v\u00fdb\u011br dan\u00ed<\/em>\u00a0vl\u00e1da deklaruje osvobozen\u00ed spropitn\u00e9ho od dan\u00ed z\u00a0p\u0159\u00edjm\u016f, a\u00a0podkapitole\u00a0Pom\u016f\u017eeme gastrosektoru a\u00a0jeho zam\u011bstnanc\u016fm\u00a0<\/em>uv\u00e1d\u00ed: \u201eDobrovoln\u00e9 spropitn\u00e9 zam\u011bstnanc\u016fm v\u00a0gastronomii osvobod\u00edme za definovan\u00fdch podm\u00ednek od odvod\u016f na soci\u00e1ln\u00ed a\u00a0zdravotn\u00ed poji\u0161t\u011bn\u00ed a\u00a0od dan\u011b z\u00a0p\u0159\u00edjm\u016f. D\u00fd\u0161ka zaplacen\u00e1 kartou i\u00a0v\u00a0hotovosti se tak stanou \u010dist\u00fdm, ofici\u00e1ln\u00edm p\u0159\u00edjmem zam\u011bstnanc\u016f \u2013 co\u017e z\u00e1sadn\u011b pos\u00edl\u00ed pozici zam\u011bstnanc\u016f v\u00a0gastronomii p\u0159ed \u00fa\u0159ady, bankami i\u00a0dal\u0161\u00edmi institucemi a\u00a0zrovnopr\u00e1vn\u00ed jejich postaven\u00ed s\u00a0ostatn\u00edmi zam\u011bstnanci ve slu\u017eb\u00e1ch.\u201c<\/p>\n

Za prv\u00e9<\/strong>: Vl\u00e1dn\u00ed prohl\u00e1\u0161en\u00ed se m\u00e1 zab\u00fdvat strategick\u00fdmi hospod\u00e1\u0159sk\u00fdmi z\u00e1le\u017eitostmi a\u00a0jejich taktick\u00fdm uskute\u010d\u0148ov\u00e1n\u00edm \u2012 da\u0148ov\u00fd re\u017eim spropitn\u00e9ho v\u00a0gastrosektoru nen\u00ed ani jedn\u00edm z\u00a0toho. N\u00e1vrh na osvobozen\u00ed spropitn\u00e9ho od dan\u011b z\u00a0p\u0159\u00edjm\u016f a\u00a0odvod\u016f zdravotn\u00edho poji\u0161t\u011bn\u00ed a\u00a0soci\u00e1ln\u00edho zabezpe\u010den\u00ed nen\u00ed strategickou hospod\u00e1\u0159skou z\u00e1le\u017eitost\u00ed t\u00fdkaj\u00edc\u00ed se n\u00e1rodn\u00edho hospod\u00e1\u0159stv\u00ed, nav\u00edc jde o\u00a0lobbyistick\u00fd vmetek do vl\u00e1dn\u00edho prohl\u00e1\u0161en\u00ed (a\u00a0do novelizace z\u00e1kona o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f).<\/p>\n

Za druh\u00e9:<\/strong> \u00da\u010delem \u017e\u00e1dn\u00e9ho zv\u00fdhodn\u011bn\u00e9ho da\u0148ov\u00e9ho a\u00a0odvodov\u00e9ho re\u017eimu nem\u016f\u017ee b\u00fdt pos\u00edlen\u00ed pozice zam\u011bstnanc\u016f p\u0159ed \u00fa\u0159ady, bankami i\u00a0dal\u0161\u00edmi institucemi. Da\u0148ov\u00fd syst\u00e9m k\u00a0takov\u00e9mu lobbyistick\u00e9mu \u00fa\u010delu slou\u017eit nem\u016f\u017ee. Spropitn\u00e9 je nen\u00e1rokov\u00fd p\u0159\u00edjem a\u00a0jako takov\u00fd nem\u016f\u017ee m\u00edt na rozhodov\u00e1n\u00ed kup\u0159.\u00a0banky p\u0159i\u00a0posuzov\u00e1n\u00ed \u017e\u00e1dosti o\u00a0p\u016fj\u010dku pracovn\u00edka v\u00a0gastronomii \u017e\u00e1dn\u00fd vliv; na pos\u00edlen\u00ed pozice zam\u011bstnanc\u016f v\u00a0gastronomii p\u0159ed \u00fa\u0159ady spropitn\u00e9 (ani od dan\u011b osvobozen\u00e9) v\u016fbec \u017e\u00e1dn\u00fd vliv m\u00edt nem\u016f\u017ee.<\/p>\n

D\u016fvodem pro osvobozen\u00ed n\u011bjak\u00e9ho p\u0159\u00edjmu m\u016f\u017ee b\u00fdt da\u0148ov\u00e1 pomoc vybran\u00fdch \u010dinnost\u00ed, osob, zv\u00fdhodn\u011bn\u00e9 da\u0148ov\u00e9 a\u00a0odvodov\u00e9 re\u017eimy se maj\u00ed t\u00fdkat (nezavin\u011bn\u00e9) negativn\u00ed zdravotn\u00ed, soci\u00e1ln\u00ed situace da\u0148ov\u00fdch poplatn\u00edk\u016f, osvobozen\u00ed m\u00e1 podporovat tvorbu pozitivn\u00edch externalit, m\u016f\u017ee existovat osvobozen\u00ed z\u00a0d\u016fvodu obecn\u011b uzn\u00e1van\u00e9ho mor\u00e1ln\u00edho m\u011b\u0159\u00edtka, m\u016f\u017ee j\u00edt o\u00a0podporu konkr\u00e9tn\u00edch spole\u010densky pot\u0159ebn\u00fdch \u010dinnost\u00ed (kup\u0159.\u00a0v\u00fdkon dobrovolnick\u00e9 slu\u017eby) atp.<\/p>\n

Da\u0148ov\u00e9 a\u00a0odvodov\u00e9 zv\u00fdhodn\u011bn\u00ed nem\u00e1 b\u00fdt zv\u00fdhodn\u011bn\u00edm finan\u010dn\u00edch tok\u016f nezaznamenan\u00fdch \u00fa\u010detnictv\u00edm \u2012 jinak je faktickou podporou \u0161ed\u00e9 ekonomiky.<\/p>\n

Objevuj\u00ed se tvrzen\u00ed, \u017ee nyn\u00ed nen\u00ed zp\u016fsob zdan\u011bn\u00ed spropitn\u00e9ho explicitn\u011b z\u00e1konem upraven, co\u017e pr\u00fd v praxi vede k rozd\u00edln\u00fdm p\u0159\u00edstup\u016fm. Nen\u00ed to pravda. Spropitn\u00e9 je p\u0159\u00edjmem, kter\u00fd zvy\u0161uje majetek, proto je zda\u0148ovan\u00fdm p\u0159edm\u011btem dan\u00ed z p\u0159\u00edjm\u016f (z p\u0159\u00edjm\u016f fyzick\u00fdch, pop\u0159. pr\u00e1vnick\u00fdch osob). V p\u0159\u00edpad\u011b, \u017ee ho dostane zam\u011bstnanec, jde o zdaniteln\u00fd p\u0159\u00edjem podle \u00a7 6 odst. 1 p\u00edsm. a) bod 1 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f; je to p\u0159\u00edjem z pracovn\u011bpr\u00e1vn\u00edho pom\u011bru. Pokud ho dostane fyzick\u00e1 osoba-podnikatel (osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1), je to p\u0159\u00edjem ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed podle \u00a7 7 odst. 1 p\u00edsm. b) stejn\u00e9ho z\u00e1kona. Pokud jde o p\u0159\u00edjem pr\u00e1vnick\u00e9 osoby, je to zdaniteln\u00fd p\u0159\u00edjem podle \u00a7 18 odst. 1 p\u00edsm. a) tohoto z\u00e1kona. Uveden\u00e9 p\u0159\u00edjmy nejsou od dan\u00ed osvobozeny.<\/p>\n

Za t\u0159et\u00ed:<\/strong>\u00a0Tvrzen\u00ed o\u00a0zrovnopr\u00e1vn\u00ed postaven\u00ed pracovn\u00edk\u016f v\u00a0gastronomii s\u00a0ostatn\u00edmi zam\u011bstnanci ve slu\u017eb\u00e1ch je nesmysl \u2012 o\u00a0jak\u00e9 (\u00fadajn\u00e9) zrovnopr\u00e1vn\u011bn\u00ed by m\u011blo j\u00edt, \u010deho by se takov\u00e9 zrovnopr\u00e1vn\u011bn\u00ed m\u011blo t\u00fdkat (?); naopak je nutn\u00e9 se pt\u00e1t pro\u010d by stejn\u00fd zv\u00fdhodn\u011bn\u00fd da\u0148ov\u00fd a\u00a0odvodov\u00fd re\u017eim nem\u011blo m\u00edt spropitn\u00e9 u\u00a0holi\u010de, kade\u0159nice, prodejce \u2026, poskytovatele slu\u017eeb \u2026, \u0159emesln\u00edka \u2026, ve zdravotnictv\u00ed \u2026 \u2012 i\u00a0u\u00a0t\u011bchto profes\u00ed je \u201aspropitn\u00e9\u02bb (dobrovoln\u00e1 pen\u011b\u017en\u00ed odm\u011bna pro poskytovatele slu\u017eby nad r\u00e1mec povinn\u00e9\/dohodnut\u00e9 platby) obvykl\u00e9. P\u0159itom v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech je takov\u00e9 \u201anadstandardn\u00ed\u02bb pln\u011bn\u00ed povazov\u00e1no za \u00faplatek (zdravotnictv\u00ed).<\/p>\n

Za \u010dtvrt\u00e9<\/strong>: Vl\u00e1da navrhuje osvobozen\u00ed spropitn\u00e9ho v\u00a0\u010d\u00e1sti druh\u00e9 n\u00e1vrhu z\u00e1kona o\u00a0evidenci tr\u017eeb a\u00a0o\u00a0zm\u011bn\u011b n\u011bkter\u00fdch dal\u0161\u00edch z\u00e1kon\u016f, zm\u011bna z\u00e1kona o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f, PS\u00a0P\u010cR, T 189\/2026, bod 6, \u00a7 6 odst. 9 p\u00edsm. g): \u201espropitn\u00e9 ze stravovac\u00edch slu\u017eeb p\u0159id\u011blen\u00e9 zam\u011bstnanci vykon\u00e1vaj\u00edc\u00edmu \u010dinnost v\u00a0provozovn\u011b stravovac\u00edch slu\u017eeb, za kterou je poskytov\u00e1n\u00ed spropitn\u00e9ho obvykl\u00e9, a\u00a0to za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc do v\u00fd\u0161e odpov\u00eddaj\u00edc\u00ed pod\u00edlu 7\u00a0% z\u00a0m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edjm\u016f ze stravovac\u00edch slu\u017eeb zam\u011bstnavatele a\u00a0po\u010dtu zam\u011bstnanc\u016f tohoto zam\u011bstnavatele, kter\u00fdm bylo za dan\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc p\u0159id\u011bleno spropitn\u00e9 ze stravovac\u00edch slu\u017eeb, nebo do v\u00fd\u0161e ur\u010den\u00e9 zam\u011bstnavatelem tak, aby \u00fahrn osvobozen\u00e9ho spropitn\u00e9ho ze stravovac\u00edch slu\u017eeb zam\u011bstnanc\u016f, kte\u0159\u00ed u\u00a0n\u011bho v\u00a0dan\u00e9m kalend\u00e1\u0159n\u00edm m\u011bs\u00edci vykon\u00e1vaj\u00ed \u010dinnost, ze kter\u00e9 plynou p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, nep\u0159ekro\u010dil 7\u00a0% z\u00a0jeho m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edjm\u016f ze stravovac\u00edch slu\u017eeb; spropitn\u00fdm ze stravovac\u00edch slu\u017eeb se pro \u00fa\u010dely dan\u00ed z\u00a0p\u0159\u00edjm\u016f rozum\u00ed spropitn\u00e9 poskytnut\u00e9 dobrovoln\u011b zam\u011bstnavateli zam\u011bstnance v\u00a0p\u0159\u00edm\u00e9 souvislosti s\u00a0poskytnut\u00edm stravovac\u00ed slu\u017eby v\u00a0provozovn\u011b stravovac\u00edch slu\u017eeb; provozovnou stravovac\u00edch slu\u017eeb se pro \u00fa\u010dely dan\u00ed z\u00a0p\u0159\u00edjm\u016f rozum\u00ed provozovna podle \u017eivnostensk\u00e9ho z\u00e1kona, v\u00a0n\u00ed\u017e je provozov\u00e1na stravovac\u00ed slu\u017eba spo\u010d\u00edvaj\u00edc\u00ed v\u00a0p\u0159\u00edprav\u011b a\u00a0prodeji pokrm\u016f k\u00a0p\u0159\u00edm\u00e9 spot\u0159eb\u011b v\u00a0t\u00e9to provozovn\u011b,\u201c.<\/p>\n

Varovn\u00e9 u\u00a0uveden\u00e9ho n\u00e1vrhu je p\u0159edev\u0161\u00edm to, \u017ee d\u016fvodov\u00e1 zpr\u00e1va v\u00a0rozporu se standardem d\u016fvodov\u00fdch zpr\u00e1v k\u00a0z\u00e1kon\u016fm, kter\u00e9 maj\u00ed vliv na inkaso st\u00e1tn\u00edho rozpo\u010dtu, \u017e\u00e1dnou kvantifikaci ekonomick\u00e9ho vlivu uveden\u00e9ho da\u0148ov\u00e9ho, a\u00a0tedy i\u00a0odvodov\u00e9ho osvobozen\u00ed na fisk\u00e1ln\u00ed p\u0159\u00edjmy, neuv\u00e1d\u00ed. Pouze opakuje floskule o\u00a0zrovnopr\u00e1vn\u011bn\u00ed postaven\u00ed zam\u011bstnanc\u016f v\u00a0gastronomii s\u00a0ostatn\u00edmi zam\u011bstnanci ve slu\u017eb\u00e1ch, pos\u00edlen\u00ed jejich (hospod\u00e1\u0159sk\u00e9) pozice v\u016f\u010di \u00fa\u0159ad\u016fm, bank\u00e1m i\u00a0dal\u0161\u00edm instituc\u00edm (p\u0159\u00edjmem ze spropitn\u00e9ho k\u00a0ni\u010demu takov\u00e9mu nem\u016f\u017ee doj\u00edt); n\u00e1vrh textu z\u00e1kona sice h\u00fd\u0159\u00ed slovem \u201aspropitn\u00e9\u02bb, fakticky v\u0161ak p\u016fjde o\u00a0nezdan\u011bnou \u010d\u00e1st p\u0159\u00edjm\u016f zam\u011bstnavatele.<\/p>\n

Z\u00e1v\u011bry:<\/strong>\u00a0Podle ro\u010dn\u00edch obrat\u016f (NACE 55, 56) lze p\u0159edpokl\u00e1dat, \u017ee p\u0159i\u00a0osvobozen\u00ed tzv.\u00a0spropitn\u00e9ho od dan\u00ed z\u00a0dan\u00ed z\u00a0p\u0159\u00edjm\u016f (15\u00a0% u\u00a0fyzick\u00fdch osob, 21\u00a0% u\u00a0pr\u00e1vnick\u00fdch osob), t\u00edm i\u00a0osvobozen\u00ed od soci\u00e1ln\u00edho a\u00a0zdravotn\u00edho pojistn\u00e9ho (sou\u010dty ze z\u00e1kladu u\u00a0zam\u011bstnanc\u016f, OSV\u010c, odvod\u016f zam\u011bstnavatel\u016f) a\u00a0s\u00a0vlivem na inkaso DPH (12\u00a0%; \u010d\u00e1st plateb za j\u00eddlo bude deklarov\u00e1na jako spropitn\u00e9), by mohl v\u00fdpadek celkov\u00fdch p\u0159\u00edjm\u016f fisk\u00e1lu dos\u00e1hnout dvacet i\u00a0v\u00edce miliard korun ro\u010dn\u011b. Nav\u00edc da\u0148ov\u00fd re\u017eim osvobozovan\u00fdch p\u0159\u00edjm\u016f ze spropitn\u00e9ho bude jen obt\u00ed\u017en\u011b bern\u00edmi \u00fa\u0159ady spravovateln\u00fd.<\/p>\n

Gastrofirmy za\u010dnou vypl\u00e1cet maxim\u00e1ln\u00ed mo\u017enou \u010d\u00e1stku jako spropitn\u00e9 m\u00edsto standardn\u00edho p\u0159\u00edjmu; zam\u011bstnanci si nepolep\u0161\u00ed (ostatn\u011b sou\u010dasn\u00e9 povzdechy na \u00fadajn\u011b n\u00edzk\u00e9 ofici\u00e1ln\u00ed p\u0159\u00edjmy zam\u011bstnanc\u016f v tomto sektoru, jsou \u2012 p\u0159i cen\u00e1ch restaura\u010dn\u00edho stravov\u00e1n\u00ed \u2012 prapodivn\u00e9).<\/p>\n

Gastropodnikatel\u00e9 za\u010dnou k\u00a0cen\u00e1m stravov\u00e1n\u00ed d\u016frazn\u011b vy\u017eadovat spropitn\u00e9 minim\u00e1ln\u011b ve v\u00fd\u0161i, v\u00a0jak\u00e9 bude od dan\u011b z\u00a0p\u0159\u00edjm\u016f (a\u00a0odvod\u016f) osvobozeno.<\/p>\n

M\u00edsto d\u016fsledn\u00e9ho zda\u0148ov\u00e1n\u00ed uveden\u00fdch p\u0159\u00edjm\u016f (EET 2) chce vl\u00e1da vytvo\u0159it legislativn\u00ed vmetek formou nesyst\u00e9mov\u00e9 v\u00fdjimky vedouc\u00ed k\u00a0legalizaci \u0161ed\u00e9ho proudu v\u00a0hospod\u00e1\u0159stv\u00ed.<\/p>\n

Vladim\u00edr Pelc<\/a><\/p>\n

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Vl\u00e1da navrhuje da\u0148ov\u00e9 osvobozen\u00ed tzv.\u00a0spropitn\u00e9ho. Pr\u00fd s\u00a0c\u00edlem utlumen\u00ed \u0161ed\u00e9 ekonomiky. Pokud bude n\u00e1vrh schv\u00e1len, bude…<\/p>\n","protected":false},"author":2,"featured_media":114070,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[2145,1503,11498,99],"_links":{"self":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/114069"}],"collection":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/comments?post=114069"}],"version-history":[{"count":0,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/114069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media\/114070"}],"wp:attachment":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media?parent=114069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/categories?post=114069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/tags?post=114069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}