{"id":1311,"date":"2026-01-27T13:42:00","date_gmt":"2026-01-27T12:42:00","guid":{"rendered":"https:\/\/www.freelance.cz\/blog\/?p=1311"},"modified":"2026-01-27T14:43:51","modified_gmt":"2026-01-27T13:43:51","slug":"navod-pro-osvc-jak-podat-danove-priznani-v-roce-2024","status":"publish","type":"post","link":"https:\/\/www.freelance.cz\/blog\/navod-pro-osvc-jak-podat-danove-priznani-v-roce-2024\/","title":{"rendered":"N\u00e1vod pro OSV\u010c: Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v\u00a0roce 2026?"},"content":{"rendered":"\n<p>\u010cas pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2025 se pomalu bl\u00ed\u017e\u00ed. Jak ho vyplnit na prvn\u00ed dobrou, na jak\u00e9 slevy m\u00e1te n\u00e1rok a do kdy je pot\u0159eba odevzdat p\u0159ehledy na poji\u0161\u0165ovnu a \u010cSSZ?<\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\">Co je to da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a kdo ho mus\u00ed pod\u00e1vat?<\/h2>\n\n\n\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (DP) je v\u00fdkaz pod\u00e1v\u00e1n\u00fd finan\u010dn\u00edmu \u00fa\u0159adu, ve kter\u00e9m da\u0148ov\u00ed poplatn\u00edci uv\u00e1d\u00ed zdaniteln\u00e9 p\u0159\u00edjmy za uplynul\u00fd rok, stejn\u011b jako uplatn\u011bn\u00e9 slevy a ode\u010ditateln\u00e9 polo\u017eky. \u010c\u00e1stka se odv\u00e1d\u00ed do st\u00e1tn\u00edho rozpo\u010dtu bez toho, abyste mohli ovlivnit, na co se pen\u00edze d\u00e1le pou\u017eij\u00ed.<\/p>\n\n\n\n<p>DP pod\u00e1vaj\u00ed v\u0161ichni zam\u011bstnanci, \u017eivnostn\u00edci podnikaj\u00edc\u00ed na hlavn\u00ed pom\u011br, stejn\u011b jako zam\u011bstnanci, studenti, penzist\u00e9 nebo rodi\u010de na mate\u0159sk\u00e9 \u010di rodi\u010dovsk\u00e9 dovolen\u00e9, kte\u0159\u00ed si p\u0159ivyd\u011bl\u00e1vali brig\u00e1dn\u011b nebo jako OSV\u010c.<\/p>\n\n\n\n<p><strong>TIP<\/strong>: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/www.freelance.cz\/blog\/poradite-si-s-fakturami-sami-zjistete-kdy-se-obratit-na-danoveho-poradce-ci-ucetniho\/\" target=\"_blank\" rel=\"noopener\" title=\"\">kdy je lep\u0161\u00ed sv\u00e9 dan\u011b sv\u011b\u0159it do rukou da\u0148ov\u00e9ho poradce<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V&nbsp;jak\u00e9m p\u0159\u00edpad\u011b OSV\u010c da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat nemus\u00ed?<\/h2>\n\n\n\n<p>Povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nemaj\u00ed <strong>ty OSV\u010c, kter\u00e9 byly po cel\u00fd rok p\u0159ihl\u00e1\u0161en\u00e9 k\u00a0pau\u0161\u00e1ln\u00ed dani a nem\u011bly p\u0159\u00edjmy z\u00a0jin\u00fdch \u010dinnost\u00ed<\/strong>. Jedinou v\u00fdjimkou, kdy OSV\u010c neuplat\u0148uj\u00edc\u00ed pau\u0161\u00e1ln\u00ed da\u0148 nemus\u00ed DP pod\u00e1vat, je v\u00a0p\u0159\u00edpad\u011b, \u017ee jejich <strong>ro\u010dn\u00ed p\u0159\u00edjmy za 2025 nep\u0159es\u00e1hly 50 000 K\u010d a z\u00e1rove\u0148 nevykazuj\u00ed da\u0148ovou ztr\u00e1tu<\/strong>. Do tohoto limitu se nezahrnuj\u00ed p\u0159\u00edjmy, kter\u00e9 jsou od dan\u011b osvobozen\u00e9, ani p\u0159\u00edjmy zdan\u011bn\u00e9 sr\u00e1\u017ekovou dan\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kam a do kdy da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat?<\/h2>\n\n\n\n<p>Doba pap\u00edrov\u00e1 u\u017e pomalu opou\u0161t\u00ed i st\u00e1tn\u00ed sektor a jedinou mo\u017enost\u00ed, jak mohou OSV\u010c podat DP, je <strong>elektronicky<\/strong> (pro OSV\u010c je povinn\u00e9 vlastnit datovou schr\u00e1nku a pro vlastn\u00edky datov\u00e9 schr\u00e1nky pak plat\u00ed povinnost zas\u00edlat DP online). <strong>Term\u00edn pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2025 je do 4. 5. 2026<\/strong>, v\u00a0p\u0159\u00edpad\u011b, \u017ee vyu\u017e\u00edv\u00e1te k\u00a0pod\u00e1n\u00ed slu\u017eby <strong>da\u0148ov\u00e9ho poradce, term\u00edn se prodlu\u017euje a\u017e do 1. 7. 2025<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed online?<\/h3>\n\n\n\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee vypl\u0148ujete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed p\u0159es port\u00e1l <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\" title=\"\">Moje dan\u011b<\/a>, kter\u00fd funguje i jako pr\u016fvodce a hl\u00edda\u010d spr\u00e1vn\u00e9ho vypln\u011bn\u00ed, m\u016f\u017eete ho <strong>odeslat p\u0159\u00edmo z&nbsp;port\u00e1lu<\/strong>, kde se lze p\u0159ihl\u00e1sit do datov\u00e9 schr\u00e1nky. Formul\u00e1\u0159 se ode\u0161le bez mezikroku v&nbsp;podob\u011b stahov\u00e1n\u00ed do po\u010d\u00edta\u010de a nahr\u00e1v\u00e1n\u00ed do schr\u00e1nky.<\/p>\n\n\n\n<p>Pokud m\u00e1te formul\u00e1\u0159 vypln\u011bn\u00fd jinde, <strong>ulo\u017ete ho v\u00a0souboru XML<\/strong> a po\u0161lete ho ze sv\u00e9 datov\u00e9 schr\u00e1nky <strong>na p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad<\/strong> (pozor u v\u011bt\u0161\u00edch m\u011bst, a\u0165 vyberete spr\u00e1vn\u00e9 pracovi\u0161t\u011b) tak, \u017ee zad\u00e1te nejprve p\u0159\u00edjemce zpr\u00e1vy, <strong>vypln\u00edte p\u0159edm\u011bt (DPFO25) <\/strong>a nezapomenete p\u0159ilo\u017eit soubor. Po odesl\u00e1n\u00ed zpr\u00e1vy je\u0161t\u011b doporu\u010dujeme v \u201edal\u0161\u00edch mo\u017enostech\u201c ulo\u017eit doru\u010denku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kolik \u010din\u00ed da\u0148 z&nbsp;p\u0159\u00edjm\u016f a jak se u OSV\u010c po\u010d\u00edt\u00e1 z\u00e1klad dan\u011b?<\/h2>\n\n\n\n<p><strong>Z\u00e1kladn\u00ed sazba dan\u011b z\u00a0p\u0159\u00edjmu<\/strong> fyzick\u00fdch osob, tedy i OSV\u010c v\u010detn\u011b freelancer\u016f,<strong> je 15 %<\/strong> . Samotn\u00e1 da\u0148 se pak vypo\u010d\u00edt\u00e1v\u00e1 ze z\u00e1kladu dan\u011b. Do n\u011bho pat\u0159\u00ed ve\u0161ker\u00e9 va\u0161e p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed (p\u0159\u00edpadn\u011b ze zam\u011bstn\u00e1n\u00ed, pokud <a href=\"https:\/\/www.freelance.cz\/blog\/podnikani-pri-zamestnani-vse-co-potrebujete-vedet-do-zacatku\/\" target=\"_blank\" rel=\"noopener\" title=\"\">podnik\u00e1te p\u0159i zam\u011bstn\u00e1n\u00ed<\/a>) i dal\u0161\u00ed p\u0159\u00edjmy \u2013 nap\u0159\u00edklad z\u00a0pron\u00e1jmu, kapit\u00e1lov\u00e9 p\u0159\u00edjmy (pod\u00edly na zisku, \u00faroky nebo licen\u010dn\u00ed poplatky\u2026) i ostatn\u00ed p\u0159\u00edjmy, kter\u00e9 do t\u011bchto kategori\u00ed nespadaj\u00ed. V p\u0159\u00edpad\u011b, \u017ee m\u00e1te da\u0148ov\u00fd z\u00e1klad vy\u0161\u0161\u00ed ne\u017e trojn\u00e1sobek pr\u016fm\u011brn\u00e9 ro\u010dn\u00ed mzdy (pro 2025 je to 1 676 052 K\u010d) dan\u00edte <strong>zv\u00fd\u0161enou sazbou 23 %<\/strong>.<\/p>\n\n\n\n<p>Z\u00e1klad dan\u011b ur\u010d\u00edte tak, \u017ee se\u010dtete ve\u0161ker\u00e9 p\u0159\u00edjmy a n\u00e1sledn\u011b ode\u010dtete v\u00fddaje a ode\u010ditateln\u00e9 polo\u017eky. Nej\u010dast\u011bji se freelancer\u016fm vyplat\u00ed uplat\u0148ovat metodu <strong>pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f stanoven\u00fdch procentem z&nbsp;p\u0159\u00edjm\u016f, kter\u00fd pro naprostou v\u011bt\u0161inu voln\u00fdch \u017eivnost\u00ed \u010din\u00ed 60 %.<\/strong> Maxim\u00e1ln\u00ed \u010d\u00e1stka takto uplatn\u011bn\u00fdch v\u00fddaj\u016f je 1 200 000 K\u010d.<\/p>\n\n\n\n<p>Pokud jsou va\u0161e re\u00e1ln\u00e9 n\u00e1klady vy\u0161\u0161\u00ed, zvolte v\u0161ak variantu dokl\u00e1d\u00e1n\u00ed re\u00e1ln\u00fdch v\u00fddaj\u016f, a\u0165 na dan\u00edch neplat\u00edte v\u00edc, ne\u017e mus\u00edte.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Slevy na dan\u00edch a ode\u010ditateln\u00e9 polo\u017eky za rok 2025<\/h2>\n\n\n\n<p>P\u0159i vypl\u0148ov\u00e1n\u00ed DP nezapome\u0148te vyu\u017e\u00edt slev a ode\u010ditateln\u00fdch polo\u017eek, se kter\u00fdmi lze sn\u00ed\u017eit da\u0148ov\u00fd z\u00e1klad a t\u00edm i samotnou da\u0148.<\/p>\n\n\n\n<p><strong>Jak\u00fd je mezi t\u011bmito pojmy rozd\u00edl?<\/strong> Sleva na dani sn\u00ed\u017e\u00ed v\u00fd\u0161i ji\u017e vypo\u010dten\u00e9 dan\u011b z&nbsp;p\u0159\u00edjm\u016f, ode\u010ditateln\u00e1 polo\u017eka sni\u017euje z\u00e1klad dan\u011b (v\u00fd\u0161e p\u0159\u00edjm\u016f po ode\u010dten\u00ed n\u00e1klad\u016f). Slevy m\u016f\u017eete uplatnit i v&nbsp;p\u0159\u00edpad\u011b, \u017ee jste splnili podm\u00ednky jen po \u010d\u00e1st roku \u2013 sleva se pak po\u010d\u00edt\u00e1 pom\u011brn\u011b podle po\u010dtu m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Seznam slev na dani, kter\u00e9 m\u016f\u017eete uplatnit pro rok 2025:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span style=\"text-decoration: underline;\">Z\u00e1kladn\u00ed da\u0148ov\u00e1 sleva na poplatn\u00edka<\/span><\/strong>: Slevu na poplatn\u00edka (30\u00a0840 K\u010d pro rok 2025) mohou vyu\u017e\u00edt v\u0161ichni OSV\u010c i v\u00a0p\u0159\u00edpad\u011b, \u017ee podnikali pouze \u010d\u00e1st roku. K\u00a0uplatn\u011bn\u00ed slevy nen\u00ed pot\u0159eba nic dokl\u00e1dat.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\">Sleva na man\u017eela\/man\u017eelku nebo registrovan\u00e9ho partnera\/partnerku<\/span><\/strong>: Ti, kte\u0159\u00ed \u017eij\u00ed v\u00a0man\u017eelstv\u00ed nebo registrovan\u00e9m svazku v\u00a0jedn\u00e9 dom\u00e1cnosti maj\u00ed n\u00e1rok na slevu 24 840 K\u010d, pokud celkov\u00e9 p\u0159\u00edjmy druha\/dru\u017eky nep\u0159es\u00e1hly 68 000 K\u010d. Co v\u0161e se do p\u0159\u00edjm\u016f (ne)po\u010d\u00edt\u00e1? Pat\u0159\u00ed sem nemocensk\u00e1 \u010di mate\u0159sk\u00e1, naopak rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek nebo jin\u00e9 d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory se nezapo\u010d\u00edt\u00e1vaj\u00ed. Pokud vlastn\u00ed partner\/ka pr\u016fkaz ZTP\/P, lze uplatnit slevu ve v\u00fd\u0161\u00ed 49 680 K\u010d. P\u0159\u00edjmy dolo\u017e\u00edte pomoc\u00ed podepsan\u00e9ho \u010destn\u00e9ho prohl\u00e1\u0161en\u00ed.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\">Sleva na d\u00edt\u011b<\/span><\/strong>: Jako rodi\u010d m\u016f\u017eete vyu\u017e\u00edt na vy\u017eivovan\u00e9 d\u00edt\u011b do 18 let slevu v\u00a0n\u00e1sleduj\u00edc\u00ed v\u00fd\u0161i:<ul><li>na prvn\u00ed d\u00edt\u011b \u2013 15 204 K\u010d, na druh\u00e9 d\u00edt\u011b \u2013 22 320 K\u010d, na t\u0159et\u00ed a dal\u0161\u00ed d\u00edt\u011b \u2013 27\u00a0840 K\u010d,<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>u d\u011bt\u00ed se ZTP\/P se slevy zdvojn\u00e1sobuj\u00ed.<\/li>\n\n\n\n<li>N\u00e1rok na slevu m\u00e1 <strong>v\u017edy jen jeden z\u00a0rodi\u010d\u016f<\/strong>. A to pouze pokud m\u011bl za rok 2025 vlastn\u00ed p\u0159\u00edjmy p\u0159esahuj\u00edc\u00ed \u0161estin\u00e1sobek minim\u00e1ln\u00ed mzdy (124\u00a0800 K\u010d). P\u0159\u00edjmy v\u0161ak nesm\u00ed b\u00fdt pouze z pron\u00e1jmu nebo z kapit\u00e1lov\u00e9ho majetku.<\/li>\n\n\n\n<li>Sleva na d\u00edt\u011b je specifick\u00e1 t\u00edm, \u017ee z\u00e1klad dan\u011b nejen m\u016f\u017ee sn\u00ed\u017eit na nulu, ale funguje i jako <strong>da\u0148ov\u00fd bonus, kter\u00fd v\u00e1m p\u0159i spln\u011bn\u00ed podm\u00ednek st\u00e1t vyplat\u00ed<\/strong>. Pro uplatn\u011bn\u00ed t\u00e9to slevy jen mus\u00edte dolo\u017eit \u010destn\u00e9 prohl\u00e1\u0161en\u00ed, \u017ee druh\u00fd rodi\u010d slevu neuplat\u0148uje.<\/li>\n\n\n\n<li>Slevu lze uplatnit <strong>na d\u00edt\u011b od 18 do 26 let<\/strong> v\u00a0p\u0159\u00edpad\u011b, \u017ee prezen\u010dn\u011b studuje nebo je dlouhodob\u011b nemocn\u00e9. U student\u016f je pot\u0159eba dolo\u017eit potvrzen\u00ed o denn\u00edm studiu.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\">Sleva pro invalidy<\/span><\/strong>: Jako invalida I. a II. stupn\u011b m\u00e1te n\u00e1rok na slevu na dani ve v\u00fd\u0161i 2\u00a0520 K\u010d, p\u0159i invalidit\u011b III. stupn\u011b pak na 5\u00a0040 K\u010d.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\">Sleva pro ZTP\/P<\/span><\/strong>: Pokud jste dr\u017eitelem pr\u016fkazu ZTP\/P a dolo\u017e\u00edte do kopi\u00ed pr\u016fkazu nebo rozhodnut\u00edm \u00fa\u0159adu pr\u00e1ce, m\u016f\u017eete uplatnit slevu ve v\u00fd\u0161i 16\u00a0140 K\u010d.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Ode\u010ditateln\u00e9 polo\u017eky:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span style=\"text-decoration: underline;\">Dary<\/span><\/strong>: Pokud hodnota sou\u010dtu v\u0161ech dar\u016f na dobro\u010dinn\u00e9 \u00fa\u010dely p\u0159es\u00e1hne 2 % z\u00e1kladu dan\u011b nebo bude m\u00edt minim\u00e1ln\u00ed hodnotu 1 000 K\u010d, m\u016f\u017eete si ji ode\u010d\u00edst ze z\u00e1kladu dan\u011b. Sem pat\u0159\u00ed i darov\u00e1n\u00ed krve (pouze bez\u00faplatn\u00e9), kter\u00fdm sn\u00ed\u017e\u00edte da\u0148ov\u00fd z\u00e1klad za ka\u017ed\u00fd odb\u011br o 3\u00a0000 K\u010d. Celkov\u00e1 \u010d\u00e1stka, kterou lze pomoc\u00ed dar\u016f ode\u010d\u00edst, tvo\u0159\u00ed <strong>maxim\u00e1ln\u011b 30 % ze z\u00e1kladu dan\u011b<\/strong>.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\">\u00daroky z\u00a0\u00fav\u011bru na bydlen\u00ed<\/span><\/strong>: Pokud jste si vzali \u00fav\u011br na d\u016fm \u010di byt ve kter\u00e9m bydl\u00edte (p\u0159\u00edpadn\u011b v\u00a0n\u011bm bydl\u00ed va\u0161i bl\u00edzc\u00ed) a \u0159\u00e1dn\u011b ho spl\u00e1c\u00edte, m\u016f\u017eete si ode\u010d\u00edst \u010d\u00e1stku z\u00a0da\u0148ov\u00e9ho z\u00e1kladu. Od 1. 1. 2021 lze o<strong>de\u010d\u00edst maxim\u00e1ln\u011b 150\u00a0000 K\u010d<\/strong> (pro \u00fav\u011bry sjednan\u00e9 d\u0159\u00edve plat\u00ed \u010d\u00e1stka 300\u00a0000 K\u010d). K\u00a0DP pot\u0159ebujete dolo\u017eit kopii smlouvy o \u00fav\u011bru.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\">Platby na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed a \u017eivotn\u00ed poji\u0161t\u011bn\u00ed<\/span><\/strong>: Mysl\u00edte b\u011bhem podnik\u00e1n\u00ed na sv\u016fj <a href=\"https:\/\/www.freelance.cz\/blog\/myslete-na-budoucnost-jak-si-jako-osvc-efektivne-sporit-na-duchod\/\" target=\"_blank\" rel=\"noopener\" title=\"\">d\u016fchod<\/a>? St\u00e1t na v\u00e1s mysl\u00ed taky. Penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00edm a dal\u0161\u00edmi produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed si m\u016f\u017eete <strong>da\u0148ov\u00fd z\u00e1klad sn\u00ed\u017eit a\u017e o 48\u00a0000 K\u010d<\/strong>. Konkr\u00e9tn\u00ed \u010d\u00e1stka se pak odv\u00edj\u00ed podle va\u0161ich zaslan\u00fdch plateb. U penzijka lze z\u00e1klad dan\u011b sni\u017eovat jen u m\u011bs\u00ed\u010dn\u00edch plateb vy\u0161\u0161\u00edch ne\u017e 1 700 K\u010d. Pro uplatn\u011bn\u00ed pot\u0159ebujete dolo\u017eit kopii smlouvy a doklad o proveden\u00fdch platb\u00e1ch.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Kdy se vrac\u00ed dan\u011b za rok 2025?<\/h2>\n\n\n\n<p>Pokud v\u00e1m v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed vyjde p\u0159eplatek nebo m\u00e1te n\u00e1rok na da\u0148ov\u00fd bonus, finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m pen\u00edze po\u0161le <strong>do 30 dn\u016f od ofici\u00e1ln\u00edho term\u00ednu pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed<\/strong>. U elektronick\u00e9ho pod\u00e1n\u00ed to znamen\u00e1 nejpozd\u011bji do 4. \u010dervna 2026. Nez\u00e1le\u017e\u00ed na tom, jestli jste p\u0159izn\u00e1n\u00ed odeslali d\u0159\u00edv.<\/p>\n\n\n\n<p>Kdy\u017e ale p\u0159izn\u00e1n\u00ed pod\u00e1te pozd\u011b, za\u010dne se tato lh\u016fta po\u010d\u00edtat a\u017e od dne, kdy ho skute\u010dn\u011b odevzd\u00e1te. A pokud si finan\u010dn\u00ed \u00fa\u0159ad vy\u017e\u00e1d\u00e1 kontrolu nebo bude \u0159e\u0161it nejasnosti, vr\u00e1cen\u00ed pen\u011bz se m\u016f\u017ee prot\u00e1hnout a\u017e do uzav\u0159en\u00ed cel\u00e9 v\u011bci.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nezapome\u0148te podat p\u0159ehled na poji\u0161\u0165ovnu a \u010cSSZ<\/h2>\n\n\n\n<p>Jestli\u017ee nejste p\u0159ihl\u00e1\u0161en\u00ed k&nbsp;pau\u0161\u00e1ln\u00ed dani, mus\u00edte krom\u011b DP je\u0161t\u011b podat p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch na sv\u00e9 poji\u0161\u0165ovn\u011b a na \u010cesk\u00e9 spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed.<\/p>\n\n\n\n<p>Lh\u016fta na pod\u00e1n\u00ed p\u0159ehledu za rok 2025 je na \u010cSSZ do 4. 5. 2026 v\u00a0p\u0159\u00edpad\u011b, \u017ee jste DP podali ve lh\u016ft\u011b 3 m\u011bs\u00edc\u016f od uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed. Pokud jste DP odevzdali po 1. 4. 2025, je lh\u016fta pod\u00e1n\u00ed p\u0159ehledu prodlou\u017een\u00e1 do 1. 6. 2026. Pro pod\u00e1n\u00ed m\u016f\u017eete vyu\u017e\u00edt <a href=\"https:\/\/eportal.cssz.cz\/web\/portal\/-\/tiskopisy\/osvc-2024\" target=\"_blank\" rel=\"noopener\" title=\"\">online formul\u00e1\u0159 p\u0159\u00edmo na str\u00e1nk\u00e1ch \u010cSSZ<\/a>.<\/p>\n\n\n\n<p>Na poji\u0161\u0165ovn\u011b mus\u00edte podat p\u0159ehled nejpozd\u011bji do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m jste m\u011bli podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. I na poji\u0161\u0165ovn\u00e1ch najdete online formul\u00e1\u0159 k\u00a0p\u0159\u00edm\u00e9mu posl\u00e1n\u00ed.<\/p>\n\n\n\n<p>Pokud v\u00e1m to i s&nbsp;n\u00e1vodem p\u0159ijde jako n\u00e1ro\u010dn\u00fd proces, nebojte se oslovit <a href=\"https:\/\/www.freelance.cz\/freelanceri\/pravo-dane\" target=\"_blank\" rel=\"noopener\" title=\"\">da\u0148ov\u00e9ho poradce<\/a>, kter\u00fd v\u00e1m u\u0161et\u0159\u00ed \u010das a mnohdy i n\u011bjak\u00e9 ty nervy.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010cas pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2025 se pomalu bl\u00ed\u017e\u00ed. Jak ho vyplnit na prvn\u00ed dobrou, na jak\u00e9 slevy m\u00e1te n\u00e1rok a do kdy je pot\u0159eba odevzdat p\u0159ehledy na poji\u0161\u0165ovnu<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.freelance.cz\/blog\/navod-pro-osvc-jak-podat-danove-priznani-v-roce-2024\/\">\u010c\u00edst d\u00e1le<span class=\"screen-reader-text\">N\u00e1vod pro OSV\u010c: Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v\u00a0roce 2026?<\/span><\/a><\/div>\n","protected":false},"author":8,"featured_media":1312,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,3],"tags":[],"class_list":["post-1311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-v-podnikani","category-pro-freelancery","excerpt"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/comments?post=1311"}],"version-history":[{"count":8,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1311\/revisions"}],"predecessor-version":[{"id":1636,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1311\/revisions\/1636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/media\/1312"}],"wp:attachment":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/media?parent=1311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/categories?post=1311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/tags?post=1311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}