{"id":99689,"date":"2026-02-17T00:22:24","date_gmt":"2026-02-16T23:22:24","guid":{"rendered":"https:\/\/www.infokuryr.cz\/n\/?p=99689"},"modified":"2026-02-16T10:53:55","modified_gmt":"2026-02-16T09:53:55","slug":"limity-pro-ucast-na-socialni-zdravotni-dani-aneb-dpp-po-15-letech","status":"publish","type":"post","link":"https:\/\/www.infokuryr.cz\/n\/2026\/02\/17\/limity-pro-ucast-na-socialni-zdravotni-dani-aneb-dpp-po-15-letech\/","title":{"rendered":"Limity pro \u00fa\u010dast na soci\u00e1ln\u00ed &#038; zdravotn\u00ed dani aneb DPP po 15 letech"},"content":{"rendered":"<div id=\"fb-root\"><\/div>\n<p align=\"left\"><strong>V r\u00e1mci p\u0159\u00edpravy podklad\u016f pro oplodn\u011bn\u00ed nov\u011b zvolen\u00fdch z\u00e1stupc\u016f ve sn\u011bmovn\u011b k n\u00e1prav\u011b toho, co v\u0161ecko pjetydemolyce<span lang=\"en-US\">*<\/span>\u00a0zkurvila jsem dosp\u011bl do bodu, kdy bylo lep\u0161\u00ed si v\u011bci sepsat a ud\u011blat k tomu p\u00e1r graf\u016f s koment\u00e1\u0159em, ne\u017e popisovat stohy textu. P\u0159edpokl\u00e1d\u00e1m tedy souhrn i \u010dten\u00e1\u0159\u016fm tady, proto\u017ee kdy\u017e u\u017e si s t\u00edm \u010dlov\u011bk dal tu pr\u00e1ci, pro\u010d to nezp\u0159\u00edstupnit ostatn\u00edm. Byst\u0159ej\u0161\u00ed to tak n\u011bjak v\u011bdom\u011b \u010di podv\u011bdom\u011b vn\u00edmaj\u00ed sami, ale poj\u010fme se na to pod\u00edvat hezky barevn\u011b.<\/strong><\/p>\n<p align=\"left\">P\u0159edem upozorn\u00edm, \u017ee si neberu za c\u00edl porovn\u00e1vat \u010d\u00e1stky na hal\u00ed\u0159 p\u0159esn\u011b, zdroj\u016f (i st\u00e1dn\u00edch!!) je n\u011burekom a v\u0161ude se uv\u00e1d\u00ed jin\u00e9 hodnoty, a to i pro roky 2025 a 2026, nato\u017e p\u0159ed v\u00edc jak dek\u00e1dou. Proto ani neuv\u00e1d\u00edm konkr\u00e9tn\u00ed \u010d\u00edsla, ale v grafech hlavn\u011b k\u0159ivky. Zejm\u00e9na to plat\u00ed u on\u00e9 hranice p\u0159\u00edjmov\u00e9, alebr\u017e definice je stanovena na z\u00e1klad\u011b n\u011bjak\u00e9 pr\u016fm\u011brn\u00e9 hodnoty (60 % z medi\u00e1nu, \u010dist\u00e9ho!). Medi\u00e1n se ov\u0161em dost v\u00fdrazn\u011b li\u0161\u00ed podle toho, jestli se jedn\u00e1 o mzdy (soukrom\u00e1 sf\u00e9ra), nebo platy (er\u00e1r), proto jsem se z\u00e1hy rozhodl do grafu d\u00e1t oboj\u00ed. A kdo to z \u010deho po\u010d\u00edt\u00e1, to u\u017e samoz\u0159ejm\u011b nikdo neuvede. Nav\u00edc je to snad jedin\u00e1 mzdov\u00e1\/platov\u00e1 hodnota, kter\u00e1 se uv\u00e1d\u00ed \u010dist\u00e1, zat\u00edmco v\u0161echno ostatn\u00ed je v hrubce na to pozor. A tady je dal\u0161\u00ed balvan, zdan\u011bn\u00ed se dost li\u0161\u00ed podle v\u00fd\u0161e v\u00fdd\u011blku, i podle situace ka\u017ed\u00e9ho soudruha (slevy na dani apod.).<\/p>\n<p align=\"left\">Ale to je venkovcem jedno, d\u016fle\u017eit\u00fd je pr\u00e1v\u011b onen k\u0159ivkov\u00fd v\u00fdstup, kde je to vid\u011bt na vlastn\u00ed bulvy. Po\u010d\u00e1tek jsem zvolil od roku 2010, n\u011bkdy tou dobou vstoupila \u00faprava v\u00fd\u0161e \u010d\u00e1stek DPP\/DP\u010c, kdy se je\u0161t\u011b drban nemus\u00ed \u00fa\u010dastnit st\u00e1dn\u00edho koloto\u010de v podob\u011b odv\u00e1d\u011bn\u00ed d\u016fchodov\u00e9 a zdravotn\u00ed dan\u011b, na 10000 m\u011bs\u00ed\u010dn\u011b (resp. 4000). Nav\u00edc \u010d\u00edm star\u0161\u00ed \u00fadaje, t\u00edm h\u016f\u0159 se to sh\u00e1n\u00ed. A pro\u010d tolik humbuku? Ona ta pr\u00e1ce na dohodu (\u010dinnost) zahrnuje mnohem v\u00edc, ne\u017e by si takovej pomalej\u0161\u00ed levi\u010d\u00e1k myslel: nezahrnuje to jenom snahu, jak vytahat z firmy prachy bez dan\u011b (tak to obvykle vid\u00ed re\u017eimn\u00ed poh\u016fnci), ale hlavn\u011b jak si vyd\u011blat pe\u0148auze jednodu\u0161e bez hromady lejster (co\u017e ve v\u00fdsledku taky n\u011bco stoj\u00ed) a k tomu placen\u00ed dan\u00ed (jak to vid\u00ed norm\u00e1ln\u00ed, zejm\u00e9na ten pracuj\u00edc\u00ed b\u011bloch). Jsou to rovn\u011b\u017e t\u00e9m\u011b\u0159 v\u0161echny brig\u00e1dy. D\u00e1 se na tom m\u00edt n\u011bjak\u00fd z\u00e1kladn\u00ed p\u0159\u00edjem, i kdy\u017e je \u010dlov\u011bk na prac\u00e1ku a re\u017eim si za n\u011bj p\u0159ehazuje zdravotn\u00ed da\u0148 z jedn\u00e9 kapsy do druh\u00e9. Obdobn\u011b to pravd\u011bpodobn\u011b bude i s brig\u00e1d-ni\u010d\u00edc\u00edmi d\u016fchodci.<\/p>\n<p align=\"left\">Ale poj\u010fme se pod\u00edvat na \u010d\u00edsla. Na grafu m\u00e1me limit DPP, minim\u00e1ln\u00ed mzdu, hranici p\u0159\u00edjmov\u00e9 chudoby, a medi\u00e1n platu\/mzdy. Jak je vid\u011bt, pom\u011brn\u011b dlouho, okolo p\u011bti let, se dalo naprosto jednodu\u0161e tzv. na dohodu, vyd\u011blat tolik, \u017ee to m\u011blo (aspo\u0148 podle mamlas\u016f u kormidla) sta\u010dit na z\u00e1kladn\u00ed \u017eivobyt\u00ed. Pon\u011bvad\u017e jak minim\u00e1lka, tak i hranice chudoby byly celou tu dobu pod 10000. Tou dobou byl medi\u00e1n p\u0159\u00edjmu lehce nad dvojn\u00e1sobkem. Tam se s t\u00edm trochu roztrhl pytel, re\u017eim mo\u017en\u00e1 na dan\u00edch p\u0159i\u0161el o n\u011bjakou tu miliardu (ale bylo to \u0161patn\u011b? ekonomika \u0161lapala snad nejl\u00e9pe!).<\/p>\n<p align=\"left\"><a href=\"https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern1.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-38553 \" src=\"https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern1.jpg\" sizes=\"(max-width: 750px) 100vw, 750px\" srcset=\"https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern1.jpg 750w, https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern1-300x119.jpg 300w\" alt=\"\" width=\"818\" height=\"324\" \/><\/a><\/p>\n<p align=\"left\">V grafu je kr\u00e1sn\u011b vid\u011bt, jak s t\u00edm zam\u00e1vala tzv. finan\u010dn\u00ed krize (co\u017e byla hlavn\u011b ochutn\u00e1vka toho, co p\u0159ijde, a\u017e to tady zelen\u00ed po\u0161uci definitivn\u011b poh\u0159b\u00ed). Od t\u00e9 doby za\u010daly p\u0159\u00edjmy v\u00edcem\u00e9n\u011b line\u00e1rn\u011b r\u016fst, sou\u010dasn\u011b za\u010dala b\u00fdt navy\u0161ovan\u00e1 i minim\u00e1ln\u00ed mzda. S ohledem na hytlerinflaci za vl\u00e1dy n\u00e1rodn\u00ed katastrofy rostlo prudce skoro v\u0161ecko. Skoro. Bezda\u0148ov\u00e9 limity na DPP toti\u017e z\u016fstaly a\u017e do roku 2025, \u010dili skoro 15 let, na stejn\u011b uboh\u00e9 hodnot\u011b 10000. A to u\u017e bylo dokonce a\u017e po t\u00e9 hytlerinflaci, kdy re\u017eim zlikvidoval skoro polovinu hodnoty pen\u011bz.<\/p>\n<p align=\"left\">Tedy jinak \u0159e\u010deno, zat\u00edmco je\u0161t\u011b p\u0159ed \u010d\u00ednskou komunistickou r\u00fdmi\u010dkou se dalo z jedn\u00e9 dohody relativn\u011b existovat, dneska je des\u00edtka opravdu ubohost, za kterou \u010dlov\u011bk u\u017e nezaplat\u00ed skoro nic, po\u010d\u00ednaje n\u00e1jmem ani v garsonce (leda snad v n\u011bjak\u00e9 plesniv\u00e9 d\u00ed\u0159e, ubytovn\u011b pln\u00e9 morgo\u0161\u016f a jinejch ukro\u0161\u016f ve 4 na pokoji, a tak). L\u017eyjalova banda na to zareagovala tak, \u017ee limit pau\u0161\u00e1ln\u011b zafixovala na \u010dtvrtin\u011b pr\u016fm\u011bru. To je ten minim\u00e1ln\u00ed n\u00e1r\u016fst v grafu, co se skoro ned\u00e1 post\u0159ehnout. Je vid\u011bt, \u017ee medi\u00e1n p\u0159\u00edjm\u016f vylet\u011bl \u00fapln\u011b mimo, na v\u00edc jak \u010dty\u0159n\u00e1sobek. Pravda, pr\u016fm\u011br\/medi\u00e1n v hrubce, v re\u00e1lu to bude o n\u011bco m\u00e9n\u011b skrz dan\u011b, ale po\u0159\u00e1d to bude minim\u00e1ln\u011b zhruba trojn\u00e1sobek.<\/p>\n<p align=\"left\">Pro v\u011bt\u0161\u00ed p\u0159ehlednost jsem do samostatn\u00e9ho grafu hodil p\u0159\u00edmo pom\u011br hodnoty p\u0159\u00edjmov\u00e9 chudoby k limitu pro DPP, a pom\u011br minim\u00e1lky k DPP, to jsou p\u0159ece jenom lep\u0161\u00ed ukazatele. Je vid\u011bt, \u017ee jsme se dostali z pom\u011bru m\u00e9n\u011b ne\u017e 1, kdy se na dohodu (resp. klidn\u011b v\u00edce dohod) dalo vyd\u011blat i v\u00edc, ne\u017e na HPP s minim\u00e1lkou (bez ve\u0161ker\u00e9 t\u00e9 byrokracie okolo!), na pom\u011br okolo 2. Tzn. i podle ofici\u00e1ln\u00edho nastaven\u00ed re\u017eimu je dneska dohoda hluboko pod d\u016fstojn\u00fdm minimem!<\/p>\n<p align=\"left\"><a href=\"https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern2.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-38552\" src=\"https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern2.jpg\" sizes=\"(max-width: 750px) 100vw, 750px\" srcset=\"https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern2.jpg 750w, https:\/\/dfens-cz.com\/wp-content\/uploads\/2026\/02\/limity_bern2-300x168.jpg 300w\" alt=\"\" width=\"750\" height=\"421\" \/><\/a><\/p>\n<p align=\"left\">D\u016fvod\u016f k tomu je samoz\u0159ejm\u011b v\u00edcero, vyp\u00edchnu jenom n\u011bco. V\u0161eobecn\u011b s t\u00edm, jak je st\u00e1d st\u00e1le v\u00edc rozkradenej, samoz\u0159ejm\u011b p\u0159ich\u00e1z\u00ed na \u0159adu i to, jak z lid\u00ed vytahat st\u00e1le v\u00edc pen\u011bz. Proto nejenom, \u017ee h\u00e1\u017ee dohod\u00e1m klacky pod nohy v podob\u011b toho, kdy n\u00e1stroji, co si z\u00edskal oblibu nejenom pro m\u00edru, kdy je\u0161t\u011b nen\u00ed zdan\u011bn, ale pr\u00e1v\u011b i pro svou jednoduchost, jsou nabalov\u00e1ny st\u00e1le v\u011bt\u0161\u00ed povinnosti, co m\u00e1 vohnout na hlavn\u00ed pom\u011br (dovolen\u00e1, nemocensk\u00e1 atd. \u2013 pravda, tady hlavn\u011b p\u0159i p\u0159ekro\u010den\u00ed limit\u016f, p\u0159\u00edpadn\u011b soub\u011bhu dvou, ale stejn\u011b). Z\u00e1m\u011brn\u011b ale byla \u010d\u00e1stka rovn\u011b\u017e de fakto sni\u017eov\u00e1na skrz inflaci, aby se to vypl\u00e1cet pokud mo\u017eno p\u0159estalo. Proto\u017ee z dohod re\u017eim nem\u011bl, a\u017e do leto\u0161n\u00edho roku, v\u016fbec o ni\u010dem p\u0159ehled, a nemohl pracuj\u00edc\u00ed lid tak snadno okr\u00e1dat o bern\u011b a dal\u0161\u00ed.<\/p>\n<p align=\"left\">Na leto\u0161ek n\u00e1m pak\u00e1\u017e z n\u00e1rodn\u00ed katastrofy p\u0159ipravila usnadn\u011bn\u00ed byrokracie a buzerace v tom, \u017ee zat\u00edmco dote\u010f tzv. zam\u011bstnanci (j\u00e1 bych sp\u00ed\u0161 \u0159ekl brig\u00e1dn\u00edci) na dohodu nemuseli nikam hl\u00e1sit a pod\u00e1vat v\u016fbec nic, akor\u00e1t (aby se opravdu vyhnuli zdan\u011bn\u00ed) podepsali tzv. r\u016f\u017eovku, a za\u010d\u00e1tkem dal\u0161\u00edho roku poslali na poj\u00ed-\u0161t\u011bnicovnu p\u0159ehled, kdy se pohodln\u011b ve\u0161li s teoretickou sr\u00e1\u017ekovou dan\u00ed do slevy na poplatn\u00edka, a nemuseli \u0159e\u0161it ani z\u00e1lohy (ty by stejn\u011b dostali zp\u00e1tky); tak odte\u010f bude muset zam\u011bstnavatel pos\u00edlat lejstra i za jednoho brig\u00e1dn\u00edka\u00a0<b>co m\u011bs\u00edc, a\u017e na v\u011bky<\/b>. Ale holt co \u010dekat od hubou pravicov\u00e9 vl\u00e1dy, co lidi okr\u00e1d\u00e1, kde m\u016f\u017ee (aby to pak rozmrhala za zbran\u011b a zasekla rekordn\u00ed sekeru), \u017e\u00e1nop.<\/p>\n<p align=\"left\">Z\u00e1rove\u0148 je t\u0159eba zm\u00ednit v\u016fbec tu amor\u00e1lnost dan\u011b z pr\u00e1ce \u2013 re\u017eim na jedn\u00e9 stran\u011b chce (a pot\u0159ebuje), aby lidi makali a ot\u00e1\u010deli koly ekonomiky, jinak padne okam\u017eit\u011b na dr\u017eku. Z\u00e1rove\u0148 je ale prudce demotivuje st\u00e1le hor\u0161\u00edm zdan\u011bn\u00edm (a byrokraci\u00ed okolo toho, co\u017e zase motivuje zam\u011bstnavatele, aby se na to vysrali a po\u0159\u00eddili stroje a jina\u010d\u00ed automatony). Tak\u017ee co vlastn\u011b, chce, aby lidi makali, nebo ne? I kdy\u017e p\u0159ipust\u00edme n\u011bjakou kompromisn\u00ed hladinu, tak je ale jednozna\u010dn\u011b vid\u011bt, \u017ee ekonomika je byrokraci\u00ed a nepru\u017enost\u00ed se zam\u011bstn\u00e1v\u00e1n\u00edm du\u0161en\u00e1, a brig\u00e1dn\u00edci jsou zase biti t\u00edm, \u017ee dneska z jedn\u00e9 brig\u00e1dy nemaj\u00ed \u0161anci p\u0159e\u017e\u00edt.<\/p>\n<p align=\"left\">Pokud vl\u00e1da chce, aby ekonomika \u0161lapala, a vezmeme-li v \u00favahu, \u017ee z minim\u00e1lky (dneska v\u00fdrazn\u011b p\u0159es 20000 K\u010d) se stejn\u011b t\u00e9m\u011b\u0159 \u017e\u00e1dn\u00e1 da\u0148 neodv\u00e1d\u00ed (resp. v\u00fdb\u011br nem\u016f\u017ee ani pokr\u00fdt n\u00e1klady), ale byrokracie na stran\u011b zam\u011bstnavatele tam je (mzdov\u00e1 \u00fa\u010dt\u00e1rna se nevede zadarmo!), mus\u00ed doj\u00edt k v\u00fdrazn\u00e9mu zv\u00fd\u0161en\u00ed limit\u016f pro zdan\u011bn\u00ed p\u0159\u00edjm\u016f z dohod. \u010cili n\u00e9 \u017ee se to zvedne, jako posledn\u011b, na 11500 a 12000 m\u011bs\u00ed\u010dn\u011b, a nap\u0159esrok zase o p\u00e1r stovek, ale u\u017e dneska by to m\u011blo b\u00fdt okolo 20000 m\u011bs\u00ed\u010dn\u011b, a d\u00e1l r\u016fst podle toho, jak nad\u00e1le porostou minim\u00e1ln\u00ed mzdy, pr\u016fm\u011bry\/medi\u00e1ny a dal\u0161\u00ed.<\/p>\n<p align=\"left\">________________<\/p>\n<p align=\"left\"><span lang=\"en-US\">*<\/span><span lang=\"cs-CZ\">S\u00a0<\/span>pak\u00e1\u017ei z minul\u00e9 vl\u00e1dy, jedouc\u00ed v\u00fdhradn\u011b podle zcela od reality odtr\u017een\u00fdch libtardsk\u00fdch bl\u00e1bol\u016f, nem\u011blo smysl ani zkou\u0161et navazovat hovor \u2013 z jejich \u010detn\u00fdch v\u00fdstup\u016f i v men\u0161\u00edch m\u00e9di\u00edch, kde v\u011bt\u0161inou bl\u00e1bolili st\u00e1le tot\u00e9\u017e, \u010dili dle zjevn\u011b nau\u010den\u00e9ho mustru tak, jak jim to stranick\u00e9 veden\u00ed p\u0159edlo\u017eilo \u2013 to bylo z\u0159ejm\u00e9. A pokud u\u017e se n\u00e1hodou utrhli a sna\u017eili se k tomu n\u011bco \u0159\u00edct vlastn\u00edmi slovy, zpravidla se uk\u00e1zalo, \u017ee jsou jak ten sud \u2013 \u010d\u00edm pr\u00e1zdn\u011bj\u0161\u00ed, t\u00edm v\u00edc dun\u00ed. Zdatn\u011b ze sebe ve\u0159ejn\u011b ud\u011blali dementy, co\u017e o to, to je pot\u0159eba, ale s takov\u00fdm materi\u00e1lem je ztr\u00e1ta \u010dasu se bavit, neexistoval nejmen\u0161\u00ed z\u00e1jem na tom, aby ov\u010dan\u016fm n\u011bkde vy\u0161li vst\u0159\u00edc.<\/p>\n<p align=\"left\"><a href=\"https:\/\/dfens-cz.com\/limity-pro-ucast-na-socialn-zdravotni-dani-aneb-dpp-po-15-letech\/\"><strong><em>Behemot<\/em><\/strong><\/a><\/p>\n<p align=\"left\">\n","protected":false},"excerpt":{"rendered":"<p>V r\u00e1mci p\u0159\u00edpravy podklad\u016f pro oplodn\u011bn\u00ed nov\u011b zvolen\u00fdch z\u00e1stupc\u016f ve sn\u011bmovn\u011b k n\u00e1prav\u011b toho, co&#8230;<\/p>\n","protected":false},"author":2,"featured_media":14999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[1042,236,90,10607,514,1166,99,9301],"_links":{"self":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/99689"}],"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=99689"}],"version-history":[{"count":0,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/posts\/99689\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media\/14999"}],"wp:attachment":[{"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/media?parent=99689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/categories?post=99689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infokuryr.cz\/n\/wp-json\/wp\/v2\/tags?post=99689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}