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O÷UÊéPÊM é TQéPÊM ::8 Vydavatel Poradce s.r.o. Hlavní třída 28/2020, Český Těšín IČ: 25836200 e-shop: www.i-poradce.cz Odpovědná redaktorka Jarmila Blaščíková Spolupracovníci Ing. Martin Děrgel Ing. Václav Benda JUDr. Ladislav Jouza Ing. Ivan Macháček Ing. Antonín Daněk Ing. Pavel Novák Objednávky a distribuce www.i-poradce.cz, e-shop Doručíme poštou nebo kurýrem. Zákaznické centrum pondělí – pátek - 9.00 – 15.00 558-731 125, 731 126, 731 127, 732 708 627, 773 670 836 abo@i-poradce.cz www.i-poradce.cz Sazba/Tisk inFORM vydavateľstvo, s.r.o. květen 2024

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AKTUÁLNĚ

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Letní brigády a sezonní zaměstnávání

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Daně a účetnictví – bez chyb, pokut a penále ®

AKTUÁLNĚ

Minimální mzda – zvýšení Blck /, jcbl_ 0.02 l_`wjm gllmqrg l_Ġ xcl tj bw , 174-0.01 Q`,* ircp k qc kĄl l_Ġ xcl tj bw , 345-0..4 Q`,* m kglgk jl kxbĄ* m lchlg af pmtl af x_ps cl kxbw* m twkcxcl xr cl fm np_amtl fm npmqrĠcb _ m t g nĠ nj_riĨ ic kxbĄ x_ np ag tc xr cl k np_amtl k npmqrĠcb * tc xlĄl n,n,

A M`ġ ydm uk cx nc 0- 0- 1/13 yux tid r`yat lhmhl km lycx

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Minimální mzda – zvýšení

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Daně a účetnictví – bez chyb, pokut a penále ®

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Z YTW^ \İa B Ĩaê]İ \X]X\Ļ[]İ \iSh P YTYİ\ \T iPi]P\T]Ļ] _ĉİ\ð e[Xe ]P aöbc ]TiP ]Ĵ\d _^Z[Tbd ^ " _ Q ]P "( ' iX]Ļa^S]İ\ _âê]Ļ]İ\ b^deXbİ S^bP \Ħbc]P]^bcX 1Ti_a^bcĉTS]Ħ _^ ieð Y lăqdl oqùhcdkm gn j` cnqn m - WêP]ð _^\Ħa \X]X\Ļ[]İ \iSh Z _aö ąT]İ \X]X\Ļ[]İ \iSh S^RWĻiT[^ YT] gn yux nu m lhmhl km lycx YT _a^ \Ħa]Ĵ \iSĦ ?^S[T S^bcd_]ðRW ĨSPYö Z \İa]Ĵ\d ]Ļaöbcd _^Sİ[d iP\Ħbc]P] c^ aê]Ħý _öb^QXc ]P _ĉXQ[İýT]İ \iSêĴ 4da^bcPcd iP a^Z ! !! _PcĉX[ cT]c^ _^Sİ[ Rö ^S\ĦĒêP]ðRW \X]X\Ļ[]İ \iS^d Ĩaê]Ħ e ĹTbZĴ aT_dQ[XRT ZT \iSĻ\ e ĹA Z ]TY]Xýąİ\ P ķX]X[ # =Xýąİ Qh[ 0]X e _ĉTSRWîİRW [TcTRW ZSh S^RWĻ ZcTað\X Yb^d iP\Ħbc]P]RX ^S\ĦĒêĻ]İ iPi]P\T]Ļ] _^diT e 1d[WPabZd "( ! iT[^ Z eði]P\]ĦYąİ\d ]Ļaöbcd \X]X eT ehb_Ħ[TYąİRW Tea^_bZðRW iT\İRW ;^chąbZd "' ( P 4bc^]bZd "' & =P^ \Ļ[]İ \iSh ]TQh[ iPi]P\T]Ļ] ]TVP 0 c^ X b ^W[TST\ ]P Tea^_bZĴ bcP]SPa _PZ ]TYehąąİ _^Sİ[ Qh[ ehZĻiĻ] eT B[êX] cXe]İ e[Xe ]P iP\Ħbc]P]^bc Sh ZcTaĴ Yb^d iPZ^ceT]h e 4ea^_bZĴ bZd $( # ?âcdVP[bZd $! ( ;dRT\ ?^ķTc iP\Ħbc]P]Rö ^S\ĦĒêP]ðRW b^RXĻ[]İ RWPacĦ P ]êĦ X _ĉXYPcĴ b\Ħa QdabZd P ?^[bZd ^QP bW^S]Ħ #& ( ]XRX 4ea^_bZĴW^ _Pa[P\T]cd P APSh =P_a^bc^ iĻbPS]İ eąPZ _a^ \iSê^d \X]X\Ļ[]İ \iS^d bT cðZĻ YT] YTYXRW 4D ! !! ! # iT S]T ( ĉİY]P ! !! ĨaêTĒ e ĹA Qh[ eðe^Y \İah X]U[PRT \P[ĴW^ _^ķcd ?^S[T _^b[TS]İRW S^ ^ _ĉX\ĦĉT]ðRW \X]X\Ļ[]İRW \iSĻRW ZcTaĻ beð\ ]ĻaöbcT\ eİRT ]Tý Se^Y]Ļ bcd_]ðRW ĨSPYö iP _^[^[Tcİ ! !" eh_[ðeĻ ýT \X]X\Ļ[]İ \iS^d Qh[^ ^S e 4ea^_bZĴ d]XX b^Q]Ħ RRP ! 'ZaĻc _ĉTeðąX[P ]^\X]Ļ[]İ \ĦĒêĻ]^ RRP " $ iP\Ħbc]P]Rö cY ieðąT]İ _aö\Ħa]Ĵ \iSh ?aö\Ħa]Ļ !' cXbİR ?ĉX ]Ļaöbcd \X]X\Ļ[]İ \iSh WadQĻ \Ħbİķ]İ ]^\X]Ļ[]İ \iSP ]P Y jnmdl id lhmhl km lyc` ^ % :ķ iP \ĦbİR Qh \iSêĴ ]ĻZ[P _ĉT_^ķcT]Ĵ _^ķch iP\Ħbc]P]Rö e ]Ļ rs`mnudm` ud 10 y 16 rs sĬ DT Sh ]P YTS]^W^ iP\Ħbc]P]RT _aPRdYİRİ a^S]İ\ W^b_^SĻĉbceİ S^bĻW[P iP RT[ð ÷aê]Ħ \X]X\Ļ[]İ \iSh Yb^d e YTS a^Z ! !! eðąT # " & :ķ R^ý _ĉTS W^ ]P _[]ð ĨePiTZ ^S\ĦĒêP]ĴW^ c^ ]^c[XeðRW iT\İRW 4D i]Pķ]Ħ aîSİ[]Ĵ bcPeêP[^ \TiXa^ķ]İ ]^\X]Ļ[]İ\ aöbc dc^ \iS^d eķTc]Ħ ^Se^Sö _^YXbc]ĴW^ : [TS]d ! !" _ĉTehądYT ĨaêTĒ \X ^ $ " cY ^ ! # :ķ B_^cĉTQXcT[bZĴ ]P b^RXĻ[]İ P iSaPe^c]İ _^YXącĦ]İ \Ħ[h ]X\Ļ[]İ \iSh _^S[T 4da^bcPcd WaP]X RT]h e a^RT ! !! bT e _âê]Ļ]İ bT eiaöbc ^ ! # :ķ iP \ĦbİR RX & Tda^ e ąTbcX iT\İRW YTS]Ļ bT bcTY]ð\ ^QS^Qİ\ _ĉTSRWîİW^ a^Zd ^ ;dRT\QdabZ^ =Ħ\TRZ^ 1T[VXX =X ieðąX[h e c^\c^ bc^[Tcİ ^ aTZâS]İRW Y uăq iîT\bZĴ 8abZ^ P 5aP]RXX <X]X\Ļ[]İ $ ci] ýT _aö\Ħa]Ļ aTĻ[]Ļ \iSP =PĉİiT]İ e[ĻSh ehRWĻiİ iT bcP]^ \iSd \TiX ' Pý & Tda^ _^QİaPYİ _^Z[Tb[P ^ ' $ 9TS]P[^ bT cPZ ^ eö eT]ðRW bcĉTS]ĦS^QðRW Rİ[ö ZcTaĴ iP\Ħbc]P]RX e ąTbcX iT\İRW cY e ĊTR QTR ]TYehąąİ _^Z[Tb _aö\Ħa]Ĵ aTĻ[]Ĵ i^W[TSĒdYİ P ehceĻĉİ eðRWîİ Q^S _a^ Zd ]P <P[cĦ ?âcdVP[bZd Ć_P]Ħ[bZd \iSh e WXbcâXRZh baê]PcT[]Ĵ ķPbêĴ ]PSRWĻiTYİRİ [TVXb[PcXe]İ i\Ħ]h _[h P B[êX]bZd E ^bcPc]İRW STeİcX iT\İRW ĉPSĦ ^ eðe^YX _aö\Ħa]Ĵ \iSh ^S a^Zd ]^dRİ i _ĉXYTcİ b\Ħa]XRT 4ea^_bZĴW^ 4D 1d[WPabZd <PłPabZd Ad\d] ! 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" ]ðRW \X]X\Ļ[]İRW \iSĻRW e 4D bZd ĹTbZĴ aT_dQ[XRT 4bc^]bZd P ?^[ 9TS]İ\ i _êX]]ðRW ZaXcĴaXİ _a^ bcP bZd bT YTYİ eðąT _^WhQdYT e aî\Tiİ IĻeĦaT\ _^S[T S^bcd_]ðRW ĨSPYö [iT ]êT]İ _ĉX\ĦĉT]Ĵ \X]X\Ļ[]İ \iSh "(( Pý &#% Tda^ E ĹTbZĴ aT_dQ[XRT YT _ĉTS_^Z[ĻSPc ieðąT]İ a^ķ]İRW \iS^ QdST X i^W[TS]Ħ]İ Zd_]İ bİ[h iĻZ^] ĨaêTĒ \X]X\Ļ[]İ \iSh X _ĉTb YTYİ Sh eðRW ]ĻZ[PSö iP\Ħbc]PePcT[ö eT ]ðRW \X]X\Ļ[]İRW \TiS b ^W[TST\ ]P\XķcĦYąİ iehąêĻ]İ e _^b[TS]İRW [T \iSêĴ _^S]XZPcT[bZĴ bUĴĉT ^ RRP $ ! ]P ýXe^c]İ ]ĻZ[PSh \[S :ķ eķ _ĉİb[dąT]bceİ iP\Ħbc]P cTRW bcĻ[T eT[\X ]İiZĻ : [TS]d ! !" ePcT[ö e _[PcêĴ ]T_^S]XZPcT[bZĴ bUĴĉT <X]X\Ļ[]İ \iSP ZcTaĻ iPYXąĀdYT _^S[T SPcPQĻiT 4da^bcPcd ķX]X[P & & ^ RRP !# \X[ :ķ i ]XRWý RRP _^[êX]P Söbc^Y]^d ýXe^c]İ ĨaêTĒ P b_[Ēd Tda^ R^ý YT _ĉTb Sİ[ķİ i[T_ąT]İ bTS\Ļ cY ! \X[ ?ĉTSbcPedYT ]ĻZ[PSh aî_^ķ YT cPZ cdc^ SX\T]iX _ĉX\ĦĉT]^bcX ]TY]Xýąİ ĨaêTĒ iT b[TSêP]ðRW iT\İ cö ĨiT\]İRW bP\^b_aĻe]ðRW RT[Zö _ĉXb_İeĻ Z dSaýT]İ S^\ĻRİ _^_cĻeZh ?^ i^W[TS]Ħ]İ RT]êðRW W[PSX] e YTS P iPRWêĻ]İ Zd_]İ bİ[h iehądYT \^ ]^c[XeðRW iT\İRW e _^S^QĦ bcP]SPaSd cXePRX Z _aĻRX b]XýdYT \iSêĴ ]T Yu dm lhmhl km lycx Zd_]İ bİ[h ??B Qh[^ _^bcPeT]İ ĹA aê]^bcX aîSİ[h e ^S\ĦĒêĻ]İ ýT] n 0 5// J y` lăr b e \TiX]Ļa^S]İ\ baê]Ļ]İ bcTY]Ĵ cY P \dýö aTSdZdYT eðbZhc RWdS^Qh _^ 1d[WPabZd ;^chąbZd B[êT]bZd Qh bT \Ħ[^ _îXcXe]Ħ _a^YTeXc cPZĴ eT _aPRdYİRİRW P ^\TidYT _^Z[Tb _ĉİY\d 4bc^]bZd ĊTRZd P <PłPabZd aê]Ħý ehąąİRW _ĉİY\TRW bhbcĴ\ö b^RXĻ[]İW^ QĦWT\ W^b_^SĻĉbZðRW Ĩc[d\ö bTS\Ĵ ]TY]Xýąİ EðąT \X]X\Ļ[]İ \iSh P iSaPe^c]İW^ _^YXącĦ]İ ?ĉTS_^Z[ĻSP Lfq- Nkf` Ah jnu eT bcP]SPaSd Zd_]İ bİ[h ķX]İ e ĹTbZĴ aT ]ð ]Ļaöbc _ĉİY\ö b^RXĻ[]İW^ _^YXącĦ]İ

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