{"id":50396,"date":"2024-03-27T00:33:45","date_gmt":"2024-03-26T23:33:45","guid":{"rendered":"https:\/\/www.infokuryr.cz\/n\/?p=50396"},"modified":"2024-03-26T19:15:46","modified_gmt":"2024-03-26T18:15:46","slug":"svarcsystem-jeho-uskali-a-novinky-od-1-ledna-2024","status":"publish","type":"post","link":"https:\/\/www.infokuryr.cz\/n\/2024\/03\/27\/svarcsystem-jeho-uskali-a-novinky-od-1-ledna-2024\/","title":{"rendered":"\u0160VARCSYST\u00c9M – JEHO \u00daSKAL\u00cd A NOVINKY OD 1. LEDNA 2024"},"content":{"rendered":"
<\/div>\n

Jana \u0160et\u0159ilov\u00e1, advok\u00e1tka advok\u00e1tn\u00ed kancel\u00e1\u0159 endors<\/strong><\/em><\/p>\n

Praha, 26. b\u0159ezna \u2013 V \u010desk\u00e9m\u00a0podnikatelsk\u00e9m prost\u0159ed\u00ed je st\u00e1le velmi \u010dasto sklo\u0148ov\u00e1n term\u00edn \u0161varcsyst\u00e9m, kter\u00fd se za\u017eil ji\u017e v 90. letech minul\u00e9ho stolet\u00ed, kdy t\u00edmto specifick\u00fdm zp\u016fsobem za\u010dal podnikat Miroslav \u0160varc. \u0158ada lid\u00ed v\u0161ak p\u0159esto st\u00e1le nem\u00e1 pov\u011bdom\u00ed o tom, co p\u0159esn\u011b \u0161varcsyst\u00e9m p\u0159edstavuje a jak\u00e1 jsou s\u00a0n\u00edm spojena rizika.<\/p>\n

Z\u00a0pr\u00e1vn\u00edho pohledu se takto ozna\u010duje neleg\u00e1ln\u00ed pr\u00e1ce<\/strong>. Tedy z\u00e1visl\u00e1 pr\u00e1ce<\/strong>, kter\u00e1 je\u00a0vykon\u00e1van\u00e1 fyzickou osobou (zam\u011bstnancem) mimo r\u00e1mec pracovn\u011bpr\u00e1vn\u00edho vztahu pod\u0159\u00edzen\u00e9ho z\u00e1kon\u00edku pr\u00e1ce. \u00da\u010dastn\u00edci \u0161varcsyst\u00e9mu form\u00e1ln\u011b prezentuj\u00ed sv\u016fj vztah jako obchodn\u00ed spolupr\u00e1ci mezi nez\u00e1visl\u00fdmi podnikateli. Ve skute\u010dnosti je v\u0161ak p\u0159edm\u011btem jejich spolupr\u00e1ce v\u00fdkon z\u00e1visl\u00e9 pr\u00e1ce fyzickou osobou, kter\u00e1 je vlastn\u011b faktick\u00fdm zam\u011bstnancem. S\u00a0\u00fa\u010dinnost\u00ed od\u00a01. ledna 2024 nen\u00ed ji\u017e nad\u00e1le znakem neleg\u00e1ln\u00ed pr\u00e1ce soustavnost, co\u017e znamen\u00e1, \u017ee d\u00e9lka trv\u00e1n\u00ed takov\u00e9ho vztahu nen\u00ed ur\u010duj\u00edc\u00ed<\/strong>.<\/p>\n

Z\u00e1kon\u00edk pr\u00e1ce definuje z\u00e1vislou pr\u00e1ci jako pr\u00e1ci konanou ve vztahu nad\u0159\u00edzenosti zam\u011bstnavatele a pod\u0159\u00edzenosti zam\u011bstnance, jm\u00e9nem a podle pokyn\u016f zam\u011bstnavatele, a\u00a0zam\u011bstnanec ji vykon\u00e1v\u00e1 osobn\u011b<\/strong>. Spole\u010dn\u00fdm rysem t\u011bchto znak\u016f je tak ur\u010dit\u00e1 osobn\u00ed \u010di\u00a0hospod\u00e1\u0159sk\u00e1 z\u00e1vislost zam\u011bstnance na sv\u00e9m zam\u011bstnavateli.<\/p>\n

Z\u00e1kon\u00edk pr\u00e1ce d\u00e1le stanov\u00ed, \u017ee z\u00e1visl\u00e1 pr\u00e1ce mus\u00ed b\u00fdt kon\u00e1na v\u017edy v\u00a0pracovn\u011bpr\u00e1vn\u00edm vztahu.<\/strong> Smluvn\u00ed volnost stran je tak z\u00e1konem omezena, a to z\u00a0d\u016fvodu ochrany zam\u011bstnance, kterou mu poskytuje z\u00e1kon\u00edk pr\u00e1ce. To znamen\u00e1, \u017ee ani s\u00e1m \u017eivnostn\u00edk se nem\u016f\u017ee dobrovoln\u011b rozhodnout, \u017ee bude vykon\u00e1vat z\u00e1vislou pr\u00e1ci na sv\u016fj \u017eivnostensk\u00fd list, nebo\u0165 i jemu hroz\u00ed postih za neleg\u00e1ln\u00ed pr\u00e1ci.\u00a0 Rozhoduj\u00edc\u00ed je p\u0159itom skute\u010dn\u00fd obsah spolupr\u00e1ce stran<\/strong>, nikoli to, jak se tento vztah naz\u00fdv\u00e1 ve smlouv\u011b nebo jak se jinak form\u00e1ln\u011b prezentuje v\u016f\u010di spr\u00e1vn\u00edm \u00fa\u0159ad\u016fm. Faktick\u00fdm zam\u011bstnavatelem tak m\u016f\u017ee b\u00fdt i firma \u010di osoba, kter\u00e1 je ve smlouv\u011b pojmenov\u00e1na jako \u201eobjednatel\u201c \u010di \u201eklient\u201c.<\/strong><\/p>\n

\"\"<\/a><\/p>\n

V\u00a0praxi to vypad\u00e1 nap\u0159\u00edklad tak, \u017ee obchodn\u00ed spole\u010dnost uzav\u0159e s \u017eivnostn\u00edkem smlouvu o\u00a0poskytov\u00e1n\u00ed slu\u017eeb, na jej\u00edm\u017e z\u00e1klad\u011b bude tento \u017eivnostn\u00edk konat \u0159emesln\u00e9 pr\u00e1ce v\u00a0souladu s jeho \u017eivnostensk\u00fdm opr\u00e1vn\u011bn\u00edm. Tento na prvn\u00ed pohled bezprobl\u00e9mov\u00fd a leg\u00e1ln\u00ed vztah v\u0161ak m\u016f\u017ee b\u00fdt ve skute\u010dnosti protipr\u00e1vn\u00ed, pokud faktick\u00e9 okolnosti takov\u00e9 spolupr\u00e1ce budou vykazovat znaky nad\u0159\u00edzenosti a\u00a0pod\u0159\u00edzenosti dan\u00e9ho vztahu<\/strong> a dal\u0161\u00ed rysy z\u00e1visl\u00e9 pr\u00e1ce. \u017divnostn\u00edk bude nap\u0159. poskytovat slu\u017eby objednan\u00e9 danou obchodn\u00ed spole\u010dnosti u t\u0159et\u00edch osob, bude p\u0159i tom u\u017e\u00edvat jej\u00ed n\u00e1\u0159ad\u00ed nebo bude oble\u010den v\u00a0pracovn\u00edm od\u011bvu opat\u0159en\u00e9m\u00a0obchodn\u00ed firmou t\u00e9to spole\u010dnosti. Takov\u00fd \u017eivnostn\u00edk z\u00e1rove\u0148 nebude moci t\u00e9m\u011b\u0159 o ni\u010dem s\u00e1m rozhodovat. Nav\u00edc takov\u00e1 \u201cspolupr\u00e1ce\u201d \u010dasto b\u00fdv\u00e1 pro \u017eivnostn\u00edka jedin\u00fdm zdrojem p\u0159\u00edjm\u016f, nebo\u0165 mu bude fakticky, nebo smluvn\u011b, poskytov\u00e1n\u00ed slu\u017eeb jin\u00fdm klient\u016fm v\u00fdslovn\u011b zak\u00e1z\u00e1no.<\/p>\n

Posuzov\u00e1n\u00ed skute\u010dn\u00e9 povahy spolupr\u00e1ce u mal\u00fdch \u017eivnostn\u00edk\u016f m\u016f\u017ee b\u00fdt v\u00a0konkr\u00e9tn\u00edch p\u0159\u00edpadech obt\u00ed\u017en\u00e9, resp. jej\u00ed skute\u010dn\u00e1 povaha m\u016f\u017ee b\u00fdt hrani\u010dn\u00ed \u010di nejednozna\u010dn\u00e1. T\u00edm v\u0161ak nen\u00ed vylou\u010deno riziko p\u0159\u00edpadn\u00e9ho p\u0159\u00edsn\u00e9ho z\u00e1v\u011bru inspek\u010dn\u00edch org\u00e1n\u016f o tom, \u017ee\u00a0se skute\u010dn\u011b jedn\u00e1 o z\u00e1vislou pr\u00e1ci, a to s\u00a0v\u00fdznamn\u00fdmi dopady. Za umo\u017en\u011bn\u00ed v\u00fdkonu neleg\u00e1ln\u00ed pr\u00e1ce m\u016f\u017ee b\u00fdt toti\u017e faktick\u00fd zam\u011bstnavatel (pr\u00e1vnick\u00e1 osoba \u010di podnikaj\u00edc\u00ed fyzick\u00e1 osoba) sankcionov\u00e1n pokutou a\u017e do v\u00fd\u0161e 10 milion\u016f K\u010d, nejm\u00e9n\u011b v\u0161ak 50\u00a0tis\u00edc K\u010d<\/strong> a zam\u011bstnavatel \u2013 nepodnikaj\u00edc\u00ed fyzick\u00e1 osoba pokutou a\u017e do v\u00fd\u0161e 5\u00a0milion\u016f K\u010d<\/strong>. Faktick\u00fd zam\u011bstnanec m\u016f\u017ee dostat rovn\u011b\u017e pokutu, a to a\u017e do v\u00fd\u0161e 100\u00a0tis\u00edc K\u010d.<\/strong><\/p>\n

S\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2024 hroz\u00ed i mo\u017en\u00e1 dal\u0161\u00ed sankce<\/strong>, a to z\u00e1kaz \u010dinnosti a\u017e na\u00a0dva roky<\/strong>. Takov\u00e1 sankce m\u016f\u017ee m\u00edt pro podnikatele je\u0161t\u011b v\u00edce likvida\u010dn\u00ed charakter ne\u017e samotn\u00e1 pokuta. Vedle toho hroz\u00ed dom\u011b\u0159en\u00ed dan\u011b a odvod\u016f na pojistn\u00e9m na\u00a0zdravotn\u00edm, d\u016fchodov\u00e9m a\u00a0nemocensk\u00e9m poji\u0161t\u011bn\u00ed (v\u010detn\u011b pen\u00e1le)<\/strong>, nebo\u0165 odm\u011bna vyplacen\u00e1 v\u00a0r\u00e1mci \u0161varcsyst\u00e9mu je\u00a0vlastn\u011b mzdou.<\/p>\n

Podnikatel\u00e9 by tak m\u011bli b\u00fdt obez\u0159etn\u00ed. V\u00a0hrani\u010dn\u00edch p\u0159\u00edpadech \u010di v\u00a0pochybnostech by m\u011bli sp\u00ed\u0161e uzav\u0159\u00edt pracovn\u00ed smlouvu, pop\u0159. dohodu o prac\u00edch konan\u00fdch mimo pracovn\u00ed pom\u011br (DPP, DP\u010c). Spln\u00ed tak i svou dal\u0161\u00ed z\u00e1konnou povinnost zam\u011bstnavatel\u016f, a to zaji\u0161\u0165ovat pln\u011bn\u00ed sv\u00fdch \u00fakol\u016f p\u0159edev\u0161\u00edm sv\u00fdmi zam\u011bstnanci.<\/strong><\/p>\n

Autor:<\/strong><\/p>\n

Jana \u0160et\u0159ilov\u00e1, advok\u00e1tka, advok\u00e1tn\u00ed kancel\u00e1\u0159<\/strong> endors<\/strong><\/a><\/p>\n

Jana \u0160et\u0159ilov\u00e1 poskytuje pr\u00e1vn\u00ed poradenstv\u00ed v pracovn\u011bpr\u00e1vn\u00ed oblasti v\u010detn\u011b kolektivn\u00edho vyjedn\u00e1v\u00e1n\u00ed. V\u011bnuje se i obchodn\u00edmu z\u00e1vazkov\u00e9mu pr\u00e1vu, pr\u00e1vn\u00edm vztah\u016fm statut\u00e1rn\u00edch org\u00e1n\u016f obchodn\u00edch korporac\u00ed a zastupov\u00e1n\u00ed v pracovn\u011bpr\u00e1vn\u00edch i obchodn\u00edch sporech a spr\u00e1vn\u00edch \u0159\u00edzen\u00edch. Je \u010dlenkou spolku Czech Employment Lawyers Association sdru\u017euj\u00edc\u00edho advok\u00e1ty se specializac\u00ed na pracovn\u00ed pr\u00e1vo.<\/p>\n

O endors<\/strong><\/p>\n

endors je ryze \u010desk\u00e1 advok\u00e1tn\u00ed kancel\u00e1\u0159, kter\u00e1 se zam\u011b\u0159uje na poskytov\u00e1n\u00ed komplexn\u00edch slu\u017eeb cel\u00e9 \u0161k\u00e1le obchodn\u00edch spole\u010dnost\u00ed i fyzick\u00fdm osob\u00e1m. Krom\u011b \u0161pi\u010dkov\u00e9ho pr\u00e1vn\u00edho servisu si\u00a0zakl\u00e1d\u00e1 na maxim\u00e1ln\u00edm porozum\u011bn\u00ed obor\u016fm podnik\u00e1n\u00ed a obchodn\u00edm z\u00e1jm\u016fm klient\u016f. Mezi kl\u00ed\u010dov\u00e9 specializace t\u00fdmu t\u00e9m\u011b\u0159 t\u0159\u00ed des\u00edtek profesion\u00e1l\u016f pat\u0159\u00ed soudn\u00ed a rozhod\u010d\u00ed \u0159\u00edzen\u00ed, f\u00faze a akvizice, nemovitostn\u00ed transakce v\u010detn\u011b developersk\u00fdch projekt\u016f a tak\u00e9 pracovn\u00ed \u010di sportovn\u00ed pr\u00e1vo. endors tak\u00e9 pro\u00a0klienty po pr\u00e1vn\u00ed str\u00e1nce p\u0159ipravuje dluhopisov\u00e9 emise, jejich\u017e jmenovit\u00e1 hodnota se\u00a0pohybuje a\u017e v \u0159\u00e1du miliard korun.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Jana \u0160et\u0159ilov\u00e1, advok\u00e1tka advok\u00e1tn\u00ed kancel\u00e1\u0159 endors Praha, 26. b\u0159ezna \u2013 V \u010desk\u00e9m\u00a0podnikatelsk\u00e9m prost\u0159ed\u00ed je st\u00e1le…<\/p>\n","protected":false},"author":2,"featured_media":50397,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[7030,7029,7031],"_links":{"self":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/50396"}],"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=50396"}],"version-history":[{"count":0,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/50396\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media\/50397"}],"wp:attachment":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media?parent=50396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/categories?post=50396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/tags?post=50396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}