Jste přihlášeni k paušální dani? Počítejte od nového roku se zásadní změnou

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25.3.25 4*/Údiv, změna, překvapení, žena, brýle, podnikatelka Autor: Depositphotos.com, podle licence: Rights Managed
Ilustrační obrázek

Jako každý nový rok, i ten následující přinese zásadní změnu, která se dotkne paušálního režimu. Týká se výše paušální daně. 

Záloha na paušální daň se totiž výrazně zvýší. Navýšení se bude týkat pouze paušální daně v prvním pásmu. 

Výše paušální zálohy v roce 2025 za kalendářní měsíc bude činit 8716 Kč (5473 Kč sociální pojištění, 3143 Kč zdravotní pojištění a 100 Kč daň z příjmů).Oproti letošnímu roku jde o nárůst o 1218 Kč. 

V druhém a třetím pásmu by měla zůstat stejná jako letos. Ve druhém pásmu jde o částku 16 745 Kč, ve třetím pásmu je výše paušální daně 27 139 Kč.

Paušální daň je možné si předplatit 

Zálohy na paušální daň se platí vždy do 20. dne kalendářního měsíce, na které se záloha platí. Je však možné si paušální daň předplatit na několik měsíců, nebo dokonce na celý rok dopředu. 

Jak dobrovolně vystoupit z paušálního režimu? 

Pokud poplatník zjistí, že se mu paušální režim po navýšení paušální daně nevyplatí, může jej dobrovolně opustit. Takové rozhodnutí je třeba oznámit správci daně. Oznámení o dobrovolném vystoupení z paušálního režimu je třeba podat do desátého dne příštího roku, tedy do 10. ledna 2025. 

V tiskopisu se vyplní pouze to, ke konci kterého zdaňovacího období vystupujete. Není třeba uvádět žádné důvody. Použití tohoto formuláře není povinné. Je možné napsat vlastní oznámení o dobrovolném vystoupení z paušálního režimu. Nezapomeňte přitom uvést veškeré své identifikační údaje, kalendářní rok, jehož uplynutím chcete paušální režim ukončit, a oznámení nezapomeňte podepsat.

Zvažujete, že vystoupíte z paušálního režimu?

Autor aktuality

Jana Knížková píše podnikatelské aktuality. Zaměřuje se na změny zákonů, dávky, OSVČ a zpravodajství ze státní správy. Profil autorky →

'; document.getElementById('preroll-iframe').onload = function () { setupIframe(); } prerollContainer = document.getElementsByClassName('preroll-container-iframe')[0]; } function setupIframe() { prerollDocument = document.getElementById('preroll-iframe').contentWindow.document; let el = prerollDocument.createElement('style'); prerollDocument.head.appendChild(el); el.innerText = "#adContainer>div:nth-of-type(1),#adContainer>div:nth-of-type(1) > iframe { width: 99% !important;height: 99% !important;max-width: 100%;}#videoContent,body{ width:100vw;height:100vh}body{ font-family:'Helvetica Neue',Arial,sans-serif}#videoContent{ overflow:hidden;background:#000}#adMuteBtn{ width:35px;height:35px;border:0;background:0 0;display:none;position:absolute;fill:rgba(230,230,230,1);bottom:20px;right:25px}"; videoContent = prerollDocument.getElementById('contentElement'); videoContent.style.display = 'none'; videoContent.volume = 1; videoContent.muted = false; const playPromise = videoContent.play(); if (playPromise !== undefined) { playPromise.then(function () { console.log('PREROLL sound allowed'); // setUpIMA(true); videoContent.volume = 1; videoContent.muted = false; setUpIMA(); }).catch(function () { console.log('PREROLL sound forbidden'); videoContent.volume = 0; videoContent.muted = true; setUpIMA(); }); } } function setupDimensions() { prerollWidth = Math.min(iinfoPrerollPosition.offsetWidth, 480); prerollHeight = Math.min(iinfoPrerollPosition.offsetHeight, 320); } function setUpIMA() { google.ima.settings.setDisableCustomPlaybackForIOS10Plus(true); google.ima.settings.setLocale('cs'); google.ima.settings.setNumRedirects(10); // Create the ad display container. createAdDisplayContainer(); // Create ads loader. adsLoader = new google.ima.AdsLoader(adDisplayContainer); // Listen and respond to ads loaded and error events. adsLoader.addEventListener( google.ima.AdsManagerLoadedEvent.Type.ADS_MANAGER_LOADED, onAdsManagerLoaded, false); adsLoader.addEventListener( google.ima.AdErrorEvent.Type.AD_ERROR, onAdError, false); // An event listener to tell the SDK that our content video // is completed so the SDK can play any post-roll ads. const contentEndedListener = function () { adsLoader.contentComplete(); }; videoContent.onended = contentEndedListener; // Request video ads. const adsRequest = new google.ima.AdsRequest(); adsRequest.adTagUrl = iinfoVastUrls[iinfoVastUrlIndex]; console.log('Preroll advert: ' + iinfoVastUrls[iinfoVastUrlIndex]); videoContent.muted = false; videoContent.volume = 1; // Specify the linear and nonlinear slot sizes. This helps the SDK to // select the correct creative if multiple are returned. // adsRequest.linearAdSlotWidth = prerollWidth; // adsRequest.linearAdSlotHeight = prerollHeight; adsRequest.nonLinearAdSlotWidth = 0; adsRequest.nonLinearAdSlotHeight = 0; adsLoader.requestAds(adsRequest); } function createAdDisplayContainer() { // We assume the adContainer is the DOM id of the element that will house // the ads. prerollDocument.getElementById('videoContent').style.display = 'none'; adDisplayContainer = new google.ima.AdDisplayContainer( prerollDocument.getElementById('adContainer'), videoContent); } function unmutePrerollAdvert() { adVolume = !adVolume; if (adVolume) { adsManager.setVolume(0.3); prerollDocument.getElementById('adMuteBtn').innerHTML = ''; } else { adsManager.setVolume(0); prerollDocument.getElementById('adMuteBtn').innerHTML = ''; } } function onAdsManagerLoaded(adsManagerLoadedEvent) { // Get the ads manager. const adsRenderingSettings = new google.ima.AdsRenderingSettings(); adsRenderingSettings.restoreCustomPlaybackStateOnAdBreakComplete = true; adsRenderingSettings.loadVideoTimeout = 12000; // videoContent should be set to the content video element. adsManager = adsManagerLoadedEvent.getAdsManager(videoContent, adsRenderingSettings); // Add listeners to the required events. adsManager.addEventListener(google.ima.AdErrorEvent.Type.AD_ERROR, onAdError); adsManager.addEventListener( google.ima.AdEvent.Type.CONTENT_PAUSE_REQUESTED, onContentPauseRequested); adsManager.addEventListener( google.ima.AdEvent.Type.CONTENT_RESUME_REQUESTED, onContentResumeRequested); adsManager.addEventListener( google.ima.AdEvent.Type.ALL_ADS_COMPLETED, onAdEvent); // Listen to any additional events, if necessary. adsManager.addEventListener(google.ima.AdEvent.Type.LOADED, onAdEvent); adsManager.addEventListener(google.ima.AdEvent.Type.STARTED, onAdEvent); adsManager.addEventListener(google.ima.AdEvent.Type.COMPLETE, onAdEvent); playAds(); } function playAds() { // Initialize the container. Must be done through a user action on mobile // devices. videoContent.load(); adDisplayContainer.initialize(); // setupDimensions(); try { // Initialize the ads manager. Ad rules playlist will start at this time. adsManager.init(1920, 1080, google.ima.ViewMode.NORMAL); // Call play to start showing the ad. Single video and overlay ads will // start at this time; the call will be ignored for ad rules. adsManager.start(); // window.addEventListener('resize', function (event) { // if (adsManager) { // setupDimensions(); // adsManager.resize(prerollWidth, prerollHeight, google.ima.ViewMode.NORMAL); // } // }); } catch (adError) { // An error may be thrown if there was a problem with the VAST response. // videoContent.play(); } } function onAdEvent(adEvent) { const ad = adEvent.getAd(); console.log('Preroll event: ' + adEvent.type); switch (adEvent.type) { case google.ima.AdEvent.Type.LOADED: if (!ad.isLinear()) { videoContent.play(); } prerollDocument.getElementById('adContainer').style.width = '100%'; prerollDocument.getElementById('adContainer').style.maxWidth = '640px'; prerollDocument.getElementById('adContainer').style.height = '360px'; break; case google.ima.AdEvent.Type.STARTED: window.addEventListener('scroll', onActiveView); if (ad.isLinear()) { intervalTimer = setInterval( function () { // Example: const remainingTime = adsManager.getRemainingTime(); // adsManager.pause(); }, 300); // every 300ms } prerollDocument.getElementById('adMuteBtn').style.display = 'block'; break; case google.ima.AdEvent.Type.ALL_ADS_COMPLETED: if (ad.isLinear()) { clearInterval(intervalTimer); } if (prerollLastError === 303) { playYtVideo(); } break; case google.ima.AdEvent.Type.COMPLETE: if (ad.isLinear()) { clearInterval(intervalTimer); } playYtVideo(); break; } } function onAdError(adErrorEvent) { console.log(adErrorEvent.getError()); prerollLastError = adErrorEvent.getError().getErrorCode(); if (!loadNext()) { playYtVideo(); } } function loadNext() { iinfoVastUrlIndex++; if (iinfoVastUrlIndex < iinfoVastUrls.length) { iinfoPrerollPosition.remove(); playPrerollAd(); } else { return false; } adVolume = 1; return true; } function onContentPauseRequested() { videoContent.pause(); } function onContentResumeRequested() { videoContent.play(); } function onActiveView() { if (prerollContainer) { const containerOffset = prerollContainer.getBoundingClientRect(); const windowHeight = window.innerHeight; if (containerOffset.top < windowHeight/1 && containerOffset.bottom > 0.0) { if (prerollPaused) { adsManager.resume(); prerollPaused = false; } return true; } else { if (!prerollPaused) { adsManager.pause(); prerollPaused = true; } } } return false; } function playYtVideo() { iinfoPrerollPosition.remove(); youtubeIframe.style.display = 'block'; youtubeIframe.src += '&autoplay=1&mute=1'; } }
Upozorníme vás na články, které by vám neměly uniknout (maximálně 2x týdně).
'; document.getElementById('outstream-iframe').onload = function () { setupIframe(); } replayScreen = document.getElementById('iinfoOutstreamReplay'); iinfoOutstreamPosition = document.getElementById('iinfoOutstreamPosition'); outstreamContainer = document.getElementsByClassName('outstream-container')[0]; setupReplayScreen(); } function setupIframe() { outstreamDocument = document.getElementById('outstream-iframe').contentWindow.document; let el = outstreamDocument.createElement('style'); outstreamDocument.head.appendChild(el); el.innerText = "#adContainer>div:nth-of-type(1),#adContainer>div:nth-of-type(1) > iframe { width: 99% !important;height: 99% !important;max-width: 100%;}#videoContent,body{ width:100vw;height:100vh}body{ font-family:'Helvetica Neue',Arial,sans-serif}#videoContent{ overflow:hidden;background:#000}#adMuteBtn{ width:35px;height:35px;border:0;background:0 0;display:none;position:absolute;fill:rgba(230,230,230,1);bottom:-5px;right:25px}"; videoContent = outstreamDocument.getElementById('contentElement'); videoContent.style.display = 'none'; videoContent.volume = 1; videoContent.muted = false; if ( location.href.indexOf('rejstriky.finance.cz') !== -1 || location.href.indexOf('finance-rejstrik') !== -1 || location.href.indexOf('firmy.euro.cz') !== -1 || location.href.indexOf('euro-rejstrik') !== -1 || location.href.indexOf('/rejstrik/') !== -1 || location.href.indexOf('/rejstrik-firem/') !== -1) { outstreamDirectPlayed = true; soundAllowed = true; iinfoVastUrlIndex = 0; } if (!outstreamDirectPlayed) { console.log('OUTSTREAM direct'); setUpIMA(true); } else { if (soundAllowed) { const playPromise = videoContent.play(); if (playPromise !== undefined) { playPromise.then(function () { console.log('OUTSTREAM sound allowed'); setUpIMA(false); }).catch(function () { console.log('OUTSTREAM sound forbidden'); renderBanner(); }); } } else { renderBanner(); } } } function getWrapper() { let articleWrapper = document.querySelector('.rs-outstream-placeholder'); // Outstream Placeholder from RedSys manipulation if (articleWrapper && articleWrapper.style.display !== 'block') { articleWrapper.innerHTML = ""; articleWrapper.style.display = 'block'; } // Don't render OutStream on homepages if (articleWrapper === null) { if (document.querySelector('body.p-index')) { return null; } } if (articleWrapper === null) { articleWrapper = document.getElementById('iinfo-outstream'); } if (articleWrapper === null) { articleWrapper = document.querySelector('.layout-main__content .detail__article p:nth-of-type(6)'); } if (articleWrapper === null) { // Euro, Autobible, Zdravi articleWrapper = document.querySelector('.o-article .o-article__text p:nth-of-type(6)'); } if (articleWrapper === null) { articleWrapper = document.getElementById('sidebar'); } if (!articleWrapper) { console.error("Outstream wrapper of article was not found."); } return articleWrapper; } function setupDimensions() { outstreamWidth = Math.min(iinfoOutstreamPosition.offsetWidth, 480); outstreamHeight = Math.min(iinfoOutstreamPosition.offsetHeight, 320); } /** * Sets up IMA ad display container, ads loader, and makes an ad request. */ function setUpIMA(direct) { google.ima.settings.setDisableCustomPlaybackForIOS10Plus(true); google.ima.settings.setLocale('cs'); google.ima.settings.setNumRedirects(10); // Create the ad display container. createAdDisplayContainer(); // Create ads loader. adsLoader = new google.ima.AdsLoader(adDisplayContainer); // Listen and respond to ads loaded and error events. adsLoader.addEventListener( google.ima.AdsManagerLoadedEvent.Type.ADS_MANAGER_LOADED, onAdsManagerLoaded, false); adsLoader.addEventListener( google.ima.AdErrorEvent.Type.AD_ERROR, onAdError, false); // An event listener to tell the SDK that our content video // is completed so the SDK can play any post-roll ads. const contentEndedListener = function () { adsLoader.contentComplete(); }; videoContent.onended = contentEndedListener; // Request video ads. const adsRequest = new google.ima.AdsRequest(); if (direct) { adsRequest.adTagUrl = directVast; console.log('Outstream DIRECT CAMPAING advert: ' + directVast); videoContent.muted = true; videoContent.volume = 0; outstreamDirectPlayed = true; } else { adsRequest.adTagUrl = iinfoVastUrls[iinfoVastUrlIndex]; console.log('Outstream advert: ' + iinfoVastUrls[iinfoVastUrlIndex]); videoContent.muted = false; videoContent.volume = 1; } // Specify the linear and nonlinear slot sizes. This helps the SDK to // select the correct creative if multiple are returned. // adsRequest.linearAdSlotWidth = outstreamWidth; // adsRequest.linearAdSlotHeight = outstreamHeight; adsRequest.nonLinearAdSlotWidth = 0; adsRequest.nonLinearAdSlotHeight = 0; adsLoader.requestAds(adsRequest); } function setupReplayScreen() { replayScreen.addEventListener('click', function () { iinfoOutstreamPosition.remove(); iinfoVastUrlIndex = 0; outstreamInit(); }); } /** * Sets the 'adContainer' div as the IMA ad display container. */ function createAdDisplayContainer() { // We assume the adContainer is the DOM id of the element that will house // the ads. outstreamDocument.getElementById('videoContent').style.display = 'none'; adDisplayContainer = new google.ima.AdDisplayContainer( outstreamDocument.getElementById('adContainer'), videoContent); } function unmuteAdvert() { adVolume = !adVolume; if (adVolume) { adsManager.setVolume(0.3); outstreamDocument.getElementById('adMuteBtn').innerHTML = ''; } else { adsManager.setVolume(0); outstreamDocument.getElementById('adMuteBtn').innerHTML = ''; } } /** * Loads the video content and initializes IMA ad playback. */ function playAds() { // Initialize the container. Must be done through a user action on mobile // devices. videoContent.load(); adDisplayContainer.initialize(); // setupDimensions(); try { // Initialize the ads manager. Ad rules playlist will start at this time. adsManager.init(1920, 1080, google.ima.ViewMode.NORMAL); // Call play to start showing the ad. Single video and overlay ads will // start at this time; the call will be ignored for ad rules. adsManager.start(); // window.addEventListener('resize', function (event) { // if (adsManager) { // setupDimensions(); // adsManager.resize(outstreamWidth, outstreamHeight, google.ima.ViewMode.NORMAL); // } // }); } catch (adError) { // An error may be thrown if there was a problem with the VAST response. // videoContent.play(); } } /** * Handles the ad manager loading and sets ad event listeners. * @param { !google.ima.AdsManagerLoadedEvent } adsManagerLoadedEvent */ function onAdsManagerLoaded(adsManagerLoadedEvent) { // Get the ads manager. const adsRenderingSettings = new google.ima.AdsRenderingSettings(); adsRenderingSettings.restoreCustomPlaybackStateOnAdBreakComplete = true; adsRenderingSettings.loadVideoTimeout = 12000; // videoContent should be set to the content video element. adsManager = adsManagerLoadedEvent.getAdsManager(videoContent, adsRenderingSettings); // Add listeners to the required events. adsManager.addEventListener(google.ima.AdErrorEvent.Type.AD_ERROR, onAdError); adsManager.addEventListener( google.ima.AdEvent.Type.CONTENT_PAUSE_REQUESTED, onContentPauseRequested); adsManager.addEventListener( google.ima.AdEvent.Type.CONTENT_RESUME_REQUESTED, onContentResumeRequested); adsManager.addEventListener( google.ima.AdEvent.Type.ALL_ADS_COMPLETED, onAdEvent); // Listen to any additional events, if necessary. adsManager.addEventListener(google.ima.AdEvent.Type.LOADED, onAdEvent); adsManager.addEventListener(google.ima.AdEvent.Type.STARTED, onAdEvent); adsManager.addEventListener(google.ima.AdEvent.Type.COMPLETE, onAdEvent); playAds(); } /** * Handles actions taken in response to ad events. * @param { !google.ima.AdEvent } adEvent */ function onAdEvent(adEvent) { // Retrieve the ad from the event. Some events (for example, // ALL_ADS_COMPLETED) don't have ad object associated. const ad = adEvent.getAd(); console.log('Outstream event: ' + adEvent.type); switch (adEvent.type) { case google.ima.AdEvent.Type.LOADED: // This is the first event sent for an ad - it is possible to // determine whether the ad is a video ad or an overlay. if (!ad.isLinear()) { // Position AdDisplayContainer correctly for overlay. // Use ad.width and ad.height. videoContent.play(); } outstreamDocument.getElementById('adContainer').style.width = '100%'; outstreamDocument.getElementById('adContainer').style.maxWidth = '640px'; outstreamDocument.getElementById('adContainer').style.height = '360px'; break; case google.ima.AdEvent.Type.STARTED: window.addEventListener('scroll', onActiveView); // This event indicates the ad has started - the video player // can adjust the UI, for example display a pause button and // remaining time. if (ad.isLinear()) { // For a linear ad, a timer can be started to poll for // the remaining time. intervalTimer = setInterval( function () { // Example: const remainingTime = adsManager.getRemainingTime(); // adsManager.pause(); }, 300); // every 300ms } outstreamDocument.getElementById('adMuteBtn').style.display = 'block'; break; case google.ima.AdEvent.Type.ALL_ADS_COMPLETED: if (ad.isLinear()) { clearInterval(intervalTimer); } if (outstreamLastError === 303) { if (isBanner) { renderBanner(); } else { replayScreen.style.display = 'flex'; } } break; case google.ima.AdEvent.Type.COMPLETE: // This event indicates the ad has finished - the video player // can perform appropriate UI actions, such as removing the timer for // remaining time detection. if (ad.isLinear()) { clearInterval(intervalTimer); } if (isBanner) { renderBanner(); } else { replayScreen.style.display = 'flex'; } break; } } /** * Handles ad errors. * @param { !google.ima.AdErrorEvent } adErrorEvent */ function onAdError(adErrorEvent) { // Handle the error logging. console.log(adErrorEvent.getError()); outstreamLastError = adErrorEvent.getError().getErrorCode(); if (!loadNext()) { renderBanner(); } } function renderBanner() { if (isBanner) { console.log('Outstream: Render Banner'); iinfoOutstreamPosition.innerHTML = ""; iinfoOutstreamPosition.style.height = "330px"; iinfoOutstreamPosition.appendChild(bannerDiv); } else { console.log('Outstream: Banner is not set'); } } function loadNext() { iinfoVastUrlIndex++; if (iinfoVastUrlIndex < iinfoVastUrls.length) { iinfoOutstreamPosition.remove(); outstreamInit(); } else { return false; } adVolume = 1; return true; } /** * Pauses video content and sets up ad UI. */ function onContentPauseRequested() { videoContent.pause(); // This function is where you should setup UI for showing ads (for example, // display ad timer countdown, disable seeking and more.) // setupUIForAds(); } /** * Resumes video content and removes ad UI. */ function onContentResumeRequested() { videoContent.play(); // This function is where you should ensure that your UI is ready // to play content. It is the responsibility of the Publisher to // implement this function when necessary. // setupUIForContent(); } function onActiveView() { if (outstreamContainer) { const containerOffset = outstreamContainer.getBoundingClientRect(); const windowHeight = window.innerHeight; if (containerOffset.top < windowHeight/1 && containerOffset.bottom > 0.0) { if (outstreamPaused) { adsManager.resume(); outstreamPaused = false; } return true; } else { if (!outstreamPaused) { adsManager.pause(); outstreamPaused = true; } } } return false; } let outstreamInitInterval; if (typeof cpexPackage !== "undefined") { outstreamInitInterval = setInterval(tryToInitializeOutstream, 100); } else { const wrapper = getWrapper(); if (wrapper) { let outstreamInitialized = false; window.addEventListener('scroll', () => { if (!outstreamInitialized) { const containerOffset = wrapper.getBoundingClientRect(); const windowHeight = window.innerHeight; if (containerOffset.top < windowHeight / 1 && containerOffset.bottom > 0.0) { outstreamInit(); outstreamInitialized = true; } } }); } } function tryToInitializeOutstream() { const wrapper = getWrapper(); if (wrapper) { const containerOffset = wrapper.getBoundingClientRect(); const windowHeight = window.innerHeight; if (containerOffset.top < windowHeight / 1 && containerOffset.bottom > 0.0) { if (cpexPackage.adserver.displayed) { clearInterval(outstreamInitInterval); outstreamInit(); } } } else { clearInterval(outstreamInitInterval); } } }
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