{
  "title": "Modelové příklady čisté mzdy a hranice DPP",
  "checkedAt": "2026-10-26",
  "rulesYear": 2026,
  "currency": "CZK",
  "dataType": "Vlastní modelové výpočty; nejde o statistiku skutečných mezd.",
  "engine": "assets/cista-mzda-20261026/calculator.js",
  "engineSha256": "15e54d9a1278512317d39a64229f86a01bcfefff6b79f123525e3e1a244819d7",
  "generator": "tools/build-cista-mzda-visuals-20261026.py",
  "methodology": "Výstupy jsou přímo načtené z výpočtového jádra stránky. Český daňový rezident, jeden běžný zaměstnavatel, celý kalendářní měsíc, bez dětí, invalidity, důchodcovské slevy a nepeněžních příjmů. U DPP státní pojištěnec celý měsíc: nevzniká doplatek zdravotního minima. Součet DPP u téhož zaměstnavatele dosáhne 12 000 Kč a pojistné se začne odvádět z celé odměny. V obou příkladech DPP je daň po slevě nulová.",
  "barMethodology": "Délka každého segmentu odpovídá jeho částce. DPP má společné maximum 12 000 Kč; pro náhled mzdy je maximum 45 000 Kč. Modrá čistá mzda, oranžová sociální, zelená zdravotní, zlatá daň po slevě.",
  "dppDifference": {
    "grossChange": 1,
    "netChange": -1391,
    "insuranceChange": 1392
  },
  "sources": [
    {
      "id": "cssz_2026",
      "url": "https://www.cssz.gov.cz/web/cz/-/prehled-nejdulezitejsich-udaju-pro-socialni-zabezpeceni-v-roce-2026"
    },
    {
      "id": "cssz_rates",
      "url": "https://www.cssz.gov.cz/web/cz/vyse-a-sazba"
    },
    {
      "id": "cssz_calculation",
      "url": "https://www.cssz.gov.cz/web/cz/vypocet-pojistneho"
    },
    {
      "id": "vzp_calculation",
      "url": "https://www.vzp.cz/platci/informace/zamestnavatel/vymerovaci-zaklad-a-vypocet-pojistneho/vypocet-pojistneho"
    },
    {
      "id": "vzp_agreements",
      "url": "https://www.vzp.cz/o-nas/tiskove-centrum/otazky-tydne/zmeny-u-odvodu-na-zdravotnim-pojisteni-pro-dpp-a-dpc-2026"
    },
    {
      "id": "fs_2026",
      "url": "https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/obecne-informace"
    },
    {
      "id": "fs_questions2026",
      "url": "https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/zamestnanci-zamestnavatele/dotazy-a-odpovedi/2026/aktualni-dotazy-a-odpovedi-k-dani-z"
    }
  ],
  "rules": {
    "year": 2026,
    "checked": "2026-10-26",
    "minimumWage": 22400,
    "minimumHealth": 3024,
    "employeeSocialRate": 7.1,
    "pensionDiscountRate": 6.5,
    "employerSocialRate": 24.8,
    "healthRate": 13.5,
    "employeeHealthRate": 4.5,
    "dppInsuranceThreshold": 12000,
    "otherInsuranceThreshold": 4500,
    "socialAnnualCap": 2350416,
    "higherTaxThreshold": 146901,
    "basicTaxRate": 15,
    "higherTaxRate": 23,
    "taxpayerCredit": 2570,
    "disabilityCredit12": 210,
    "disabilityCredit3": 420,
    "ztpCredit": 1345,
    "childCredits": [
      1267,
      1860,
      2320
    ],
    "bonusIncomeMinimum": 11200,
    "bonusPaymentMinimum": 50
  },
  "scenarios": {
    "baseline": {
      "inputs": {
        "contract": "hpp",
        "gross": 45000,
        "nonCashBenefit": 0,
        "declaration": 1,
        "disability": 0,
        "ztp": 0,
        "pensioner": 0,
        "healthExempt": 0,
        "smallEmployment": 0,
        "child1": 0,
        "child2": 0,
        "child3": 0,
        "child3Ztp": 0,
        "socialYtd": 0,
        "mode": 0,
        "targetNet": 35000,
        "raiseGross": 5000
      },
      "gross": 45000,
      "nonCashBenefit": 0,
      "taxableIncome": 45000,
      "net": 35600,
      "employeeSocial": 3195,
      "employeeSocialBeforeDiscount": 3195,
      "pensionDiscount": 0,
      "employeeHealth": 2025,
      "employeeHealthRegular": 2025,
      "healthTopUp": 0,
      "employerSocial": 11160,
      "employerHealth": 4050,
      "employerCost": 60210,
      "healthRegularTotal": 6075,
      "healthTotal": 6075,
      "healthActualBase": 45000,
      "taxBeforeCredits": 6750,
      "taxAfterCredits": 4180,
      "taxWithheld": 4180,
      "taxBonus": 0,
      "taxCreditUsed": 2570,
      "personalCreditEntitlement": 2570,
      "childRequested": 0,
      "childEntitlement": 0,
      "childCreditUsed": 0,
      "potentialBonus": 0,
      "bonusIncomeEligible": true,
      "taxBase": 45000,
      "socialBase": 45000,
      "healthBase": 45000,
      "socialInsured": true,
      "healthInsured": true,
      "insured": true,
      "effectiveHealthExempt": false,
      "withholding": false,
      "taxMode": "advance",
      "employeeDeductions": 9400,
      "employerContributions": 15210,
      "socialYtdAfter": 45000,
      "notes": []
    },
    "dppBelow": {
      "inputs": {
        "contract": "dpp",
        "gross": 11999,
        "nonCashBenefit": 0,
        "declaration": 1,
        "disability": 0,
        "ztp": 0,
        "pensioner": 0,
        "healthExempt": 1,
        "smallEmployment": 0,
        "child1": 0,
        "child2": 0,
        "child3": 0,
        "child3Ztp": 0,
        "socialYtd": 0,
        "mode": 0,
        "targetNet": 35000,
        "raiseGross": 5000
      },
      "gross": 11999,
      "nonCashBenefit": 0,
      "taxableIncome": 11999,
      "net": 11999,
      "employeeSocial": 0,
      "employeeSocialBeforeDiscount": 0,
      "pensionDiscount": 0,
      "employeeHealth": 0,
      "employeeHealthRegular": 0,
      "healthTopUp": 0,
      "employerSocial": 0,
      "employerHealth": 0,
      "employerCost": 11999,
      "healthRegularTotal": 0,
      "healthTotal": 0,
      "healthActualBase": 0,
      "taxBeforeCredits": 1800,
      "taxAfterCredits": 0,
      "taxWithheld": 0,
      "taxBonus": 0,
      "taxCreditUsed": 1800,
      "personalCreditEntitlement": 2570,
      "childRequested": 0,
      "childEntitlement": 0,
      "childCreditUsed": 0,
      "potentialBonus": 0,
      "bonusIncomeEligible": true,
      "taxBase": 12000,
      "socialBase": 0,
      "healthBase": 0,
      "socialInsured": false,
      "healthInsured": false,
      "insured": false,
      "effectiveHealthExempt": true,
      "withholding": false,
      "taxMode": "advance",
      "employeeDeductions": 0,
      "employerContributions": 0,
      "socialYtdAfter": 0,
      "notes": []
    },
    "dppAt": {
      "inputs": {
        "contract": "dpp",
        "gross": 12000,
        "nonCashBenefit": 0,
        "declaration": 1,
        "disability": 0,
        "ztp": 0,
        "pensioner": 0,
        "healthExempt": 1,
        "smallEmployment": 0,
        "child1": 0,
        "child2": 0,
        "child3": 0,
        "child3Ztp": 0,
        "socialYtd": 0,
        "mode": 0,
        "targetNet": 35000,
        "raiseGross": 5000
      },
      "gross": 12000,
      "nonCashBenefit": 0,
      "taxableIncome": 12000,
      "net": 10608,
      "employeeSocial": 852,
      "employeeSocialBeforeDiscount": 852,
      "pensionDiscount": 0,
      "employeeHealth": 540,
      "employeeHealthRegular": 540,
      "healthTopUp": 0,
      "employerSocial": 2976,
      "employerHealth": 1080,
      "employerCost": 16056,
      "healthRegularTotal": 1620,
      "healthTotal": 1620,
      "healthActualBase": 12000,
      "taxBeforeCredits": 1800,
      "taxAfterCredits": 0,
      "taxWithheld": 0,
      "taxBonus": 0,
      "taxCreditUsed": 1800,
      "personalCreditEntitlement": 2570,
      "childRequested": 0,
      "childEntitlement": 0,
      "childCreditUsed": 0,
      "potentialBonus": 0,
      "bonusIncomeEligible": true,
      "taxBase": 12000,
      "socialBase": 12000,
      "healthBase": 12000,
      "socialInsured": true,
      "healthInsured": true,
      "insured": true,
      "effectiveHealthExempt": true,
      "withholding": false,
      "taxMode": "advance",
      "employeeDeductions": 1392,
      "employerContributions": 4056,
      "socialYtdAfter": 12000,
      "notes": []
    }
  }
}