451 lines 19097 B
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
<!doctype html>
<html lang=class="c-str">"cs">
<head>
<meta charset=class="c-str">"utf-class="c-num">8" />
<title>OSVČ kalkulačka – Podnikám OS</title>
<meta name=class="c-str">"viewport" content=class="c-str">"width=device-width, initial-scale=class="c-num">1" />
<link rel=class="c-str">"preconnect" href=class="c-str">"https:class="c-comclass="c-str">">//fonts.googleapis.com" />
<link rel=class="c-str">"preconnect" href=class="c-str">"https:class="c-comclass="c-str">">//fonts.gstatic.com" crossorigin />
<link rel=class="c-str">"stylesheet" href=class="c-str">"https:class="c-comclass="c-str">">//fonts.googleapis.com/css2?family=Geist:wght@class="c-num">300;class="c-num">400;class="c-num">500;class="c-num">600;class="c-num">700&family=Geist+Mono:wght@class="c-num">400;class="c-num">500;class="c-num">600&display=swap" />
<link rel=class="c-str">"stylesheet" href=class="c-str">"shared/tokens.css" />
<link rel=class="c-str">"stylesheet" href=class="c-str">"shared/base.css" />
<link rel=class="c-str">"stylesheet" href=class="c-str">"shared/components.css" />
<link rel=class="c-str">"stylesheet" href=class="c-str">"shared/layout.css" />
<style>
.osvc-hero {
position: relative;
border-radius: var(--radius-lg);
border: 1px solid var(--border);
padding: 28px 32px;
margin-bottom: 24px;
background:
radial-gradient(760px 220px at class="c-num">100% -class="c-num">30%, rgba(class="c-num">245,class="c-num">158,class="c-num">11,class="c-num">0.14), transparent class="c-num">65%),
linear-gradient(150deg, var(--surface), var(--surface-class="c-num">2));
overflow: hidden;
}
[data-theme=class="c-str">"dark"] .osvc-hero {
background:
radial-gradient(640px 200px at class="c-num">92% -class="c-num">20%, rgba(class="c-num">245,class="c-num">158,class="c-num">11,class="c-num">0.16), transparent class="c-num">58%),
linear-gradient(150deg, var(--surface), var(--surface-class="c-num">2));
}
.osvc-hero::before {
content: class="c-str">'';
position: absolute;
inset: auto class="c-num">0 class="c-num">0 class="c-num">0;
height: 1px;
background: linear-gradient(90deg, transparent, rgba(class="c-num">245,class="c-num">158,class="c-num">11,class="c-num">0.35), transparent);
}
.osvc-chip-row {
display: flex;
flex-wrap: wrap;
gap: 8px;
margin-top: 14px;
}
.osvc-aside {
position: sticky;
top: calc(var(--topbar-height) + 24px);
display: flex;
flex-direction: column;
gap: 20px;
}
@media (max-width: 1024px) {
.osvc-aside { position: static; }
}
.osvc-result {
border-radius: var(--radius-lg);
border: 1px solid var(--border);
padding: 24px 22px;
background:
radial-gradient(520px 160px at class="c-num">0% class="c-num">100%, rgba(class="c-num">16,class="c-num">185,class="c-num">129,class="c-num">0.12), transparent class="c-num">70%),
linear-gradient(160deg, var(--surface) class="c-num">0%, var(--surface-class="c-num">2) class="c-num">100%);
}
[data-theme=class="c-str">"dark"] .osvc-result {
background:
radial-gradient(480px 140px at class="c-num">8% class="c-num">100%, rgba(class="c-num">16,class="c-num">185,class="c-num">129,class="c-num">0.14), transparent class="c-num">65%),
linear-gradient(160deg, var(--surface), var(--surface-class="c-num">2));
}
.osvc-result-val {
font-family: var(--font-mono);
font-variant-numeric: tabular-nums;
font-size: clamp(36px, 6vw, 52px);
font-weight: class="c-num">600;
letter-spacing: -class="c-num">0.03em;
line-height: class="c-num">1.08;
color: var(--ink-class="c-num">1);
margin-top: 10px;
}
.osvc-result-unit {
font-size: 22px;
font-weight: class="c-num">500;
color: var(--ink-class="c-num">3);
margin-left: 6px;
}
.osvc-mini-kpi {
display: grid;
grid-template-columns: repeat(class="c-num">3, 1fr);
gap: 10px;
}
@media (max-width: 620px) {
.osvc-mini-kpi { grid-template-columns: 1fr; }
}
.osvc-mini-kpi > div {
padding: 12px 14px;
border-radius: var(--radius-md);
border: 1px solid var(--border-subtle);
background: var(--surface);
}
.osvc-flow {
display: flex;
height: 12px;
border-radius: 999px;
overflow: hidden;
margin-top: 18px;
background: var(--surface-class="c-num">2);
}
.osvc-flow > span:nth-child(class="c-num">1) { flex: class="c-num">60; background: rgba(class="c-num">245,class="c-num">158,class="c-num">11,class="c-num">0.65); }
.osvc-flow > span:nth-child(class="c-num">2) { flex: class="c-num">12; background: rgba(class="c-num">239,class="c-num">68,class="c-num">68,class="c-num">0.55); }
.osvc-flow > span:nth-child(class="c-num">3) { flex: class="c-num">28; background: rgba(class="c-num">16,class="c-num">185,class="c-num">129,class="c-num">0.7); }
.osvc-line {
display: grid;
grid-template-columns: 1fr auto;
gap: 12px;
align-items: start;
padding: 14px class="c-num">0;
border-bottom: 1px solid var(--border-subtle);
font-size: 14px;
}
.osvc-line:last-child { border-bottom: class="c-num">0; }
.osvc-line-strong {
font-family: var(--font-mono);
font-variant-numeric: tabular-nums;
font-weight: class="c-num">600;
text-align: right;
white-space: nowrap;
}
.osvc-param-list {
display: grid;
gap: 10px;
font-size: 12px;
color: var(--ink-class="c-num">3);
}
.osvc-param-list div {
display: flex;
justify-content: space-between;
gap: 12px;
padding: 8px 10px;
border-radius: 8px;
background: var(--surface-class="c-num">2);
}
.osvc-param-list span:last-child {
font-family: var(--font-mono);
font-weight: class="c-num">600;
color: var(--ink-class="c-num">2);
white-space: nowrap;
}
.osvc-presets button {
min-width: class="c-num">0;
flex: class="c-num">1 class="c-num">1 90px;
}
</style>
</head>
<body data-theme=class="c-str">"dark">
<div class=class="c-str">"app-shell"
data-active=class="c-str">"osvc"
data-breadcrumb=class="c-str">'[{"label":"OSVČ kalkulačka"}]'>
<main class=class="c-str">"main">
<div class=class="c-str">"page">
<div class=class="c-str">"osvc-hero">
<div class=class="c-str">"row-between gap-class="c-num">4" style=class="c-str">"align-items: flex-start; flex-wrap: wrap;">
<div style=class="c-str">"flex: class="c-num">1; min-width: 240px;">
<div class=class="c-str">"page-title" style=class="c-str">"margin-bottom: 6px;">OSVČ kalkulačka class="c-num">2026</div>
<p class=class="c-str">"page-subtitle" style=class="c-str">"margin: class="c-num">0;">
Modeluješ hrubý příjem po výdajích (paušál nebo skutečně), základ daně a odvodový základ v poloviční výši.
Ukázka používá výchozí sazby z aplikace (min. zálohy, paušální daň) — bez závazných výpisů FSP.
</p>
</div>
<div class=class="c-str">"page-actions" style=class="c-str">"flex-wrap: wrap;">
<button type=class="c-str">"button" class=class="c-str">"btn btn--secondary"><i data-icon=class="c-str">"file-text"></i>Načíst příjem z faktur</button>
<a href=class="c-str">"profil/fakturacni-udaje.html" class=class="c-str">"btn btn--ghost"><i data-icon=class="c-str">"settings"></i>Účetní předvolby</a>
</div>
</div>
<div class=class="c-str">"osvc-chip-row">
<span class=class="c-str">"badge badge--warning" style=class="c-str">"font-size: 11px;">ilustrativní výpočet</span>
<span class=class="c-str">"badge" style=class="c-str">"font-size: 11px;"> řízení závisí na řádném přihlášení k PFLP / OSS</span>
<span class=class="c-str">"badge badge--brand" style=class="c-str">"font-size: 11px;">min. zálohy class="c-num">2026 v tooltipech</span>
</div>
</div>
<div class=class="c-str">"hint mb-class="c-num">6" style=class="c-str">"margin-bottom: 24px;">
<i data-icon=class="c-str">"info"></i>
<div>
Konstanty ve vývojové větvi odpovídají <strong class=class="c-str">"text-sm">osvc-settings</strong>:
minimální SP <strong class=class="c-str">"mono">class="c-num">5 class="c-num">720 Kč</strong> / měs., ZP <strong class=class="c-str">"mono">class="c-num">3 class="c-num">306 Kč</strong> / měs., paušální daň
<strong class=class="c-str">"mono">class="c-num">6 class="c-num">365 Kč</strong> / měs. U skutečného hospodaření uprav vstup výdajů — kalkulačka nenahradí závěrku.
</div>
</div>
<div class=class="c-str">"two-col">
<div class=class="c-str">"stack-lg">
<div class=class="c-str">"card">
<div class=class="c-str">"card-header row-between gap-class="c-num">4" style=class="c-str">"align-items: flex-start;">
<div class=class="c-str">"card-title-group">
<div class=class="c-str">"card-title">Rozsahem vstupů</div>
<div class=class="c-str">"card-subtitle">Rychlé předvolby obratu · kalendářní rok class="c-num">2026</div>
</div>
<button type=class="c-str">"button" class=class="c-str">"select-trigger" style=class="c-str">"min-height: 36px;"><i data-icon=class="c-str">"calendar"></i><span>class="c-num">2026</span></button>
</div>
<div class=class="c-str">"card-body stack-md">
<div class=class="c-str">"field">
<label class=class="c-str">"label">Roční fakturační obrat (bez DPH)</label>
<div class=class="c-str">"input-group">
<span class=class="c-str">"input-icon"><i data-icon=class="c-str">"wallet"></i></span>
<input class=class="c-str">"input input--lg mono input--has-suffix" value=class="c-str">"class="c-num">1 class="c-num">200 class="c-num">000" inputmode=class="c-str">"decimal" />
<span class=class="c-str">"input-suffix">Kč</span>
</div>
</div>
<div>
<div class=class="c-str">"label" style=class="c-str">"margin-bottom: 8px;">Orientační profily obratu</div>
<div class=class="c-str">"row osvc-presets" style=class="c-str">"flex-wrap: wrap;">
<button type=class="c-str">"button" class=class="c-str">"chip">class="c-num">600 class="c-num">000</button>
<button type=class="c-str">"button" class=class="c-str">"chip">class="c-num">960 class="c-num">000</button>
<button type=class="c-str">"button" class=class="c-str">"chip chip--active">class="c-num">1 class="c-num">200 class="c-num">000</button>
<button type=class="c-str">"button" class=class="c-str">"chip">class="c-num">1 class="c-num">800 class="c-num">000</button>
</div>
</div>
</div>
</div>
<div class=class="c-str">"card">
<div class=class="c-str">"card-header">
<div class=class="c-str">"card-title-group">
<div class=class="c-str">"card-title">Výdaje</div>
<div class=class="c-str">"card-subtitle">Paušál podle skupiny výdajů nebo vlastní řádková částka.</div>
</div>
</div>
<div class=class="c-str">"card-body stack-md">
<div class=class="c-str">"field">
<label class=class="c-str">"label">Způsob</label>
<div class=class="c-str">"chips" style=class="c-str">"display: grid; grid-template-columns: 1fr 1fr; gap: 4px;">
<button type=class="c-str">"button" class=class="c-str">"chip chip--active">Paušální výdaje</button>
<button type=class="c-str">"button" class=class="c-str">"chip">Skutečné výdaje</button>
</div>
</div>
<div class=class="c-str">"field">
<label class=class="c-str">"label">Skupina paušálu</label>
<button type=class="c-str">"button" class=class="c-str">"select-trigger" style=class="c-str">"width: class="c-num">100%; justify-content: flex-start;">
<i data-icon=class="c-str">"percent"></i><span>class="c-num">60 % – služby, IT, řemesla dle skupiny zákonů</span>
</button>
<div class=class="c-str">"field-help">Účetní limit paušálních výdajů u vyšších skupin sleduj výpočtem skutečného plafonu zákoníku.</div>
</div>
<div class=class="c-str">"field">
<label class=class="c-str">"label">Skutečné výdaje (pokud způsob „skutečné“)</label>
<div class=class="c-str">"input-group">
<span class=class="c-str">"input-icon"><i data-icon=class="c-str">"credit-card"></i></span>
<input class=class="c-str">"input mono" value=class="c-str">"" placeholder=class="c-str">"např. class="c-num">240 class="c-num">000" disabled />
<span class=class="c-str">"input-suffix">Kč</span>
</div>
</div>
</div>
</div>
<div class=class="c-str">"card">
<div class=class="c-str">"card-header">
<div class=class="c-str">"card-title-group">
<div class=class="c-str">"card-title">Činnost, DPH a paušální režimy</div>
<div class=class="c-str">"card-subtitle">Přepínače ovlivní pouze doprovodný text — mock nepočítá všechny varianty paralelně.</div>
</div>
</div>
<div class=class="c-str">"card-body stack-md">
<div class=class="c-str">"field">
<label class=class="c-str">"label">Vztah k pojištění</label>
<div class=class="c-str">"chips" style=class="c-str">"display: grid; grid-template-columns: 1fr 1fr; gap: 4px;">
<button type=class="c-str">"button" class=class="c-str">"chip chip--active">Hlavní činnost</button>
<button type=class="c-str">"button" class=class="c-str">"chip">Vedlejší činnost</button>
</div>
</div>
<div class=class="c-str">"row-between gap-class="c-num">4" style=class="c-str">"padding: 14px class="c-num">0; border-bottom: 1px solid var(--border-subtle);">
<div>
<div class=class="c-str">"text-sm font-semibold">Identifikovaná osoba / plátce DPH</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">Zobrazuje se poznámka k hrubým částkám faktury; odečet základu řeší rozšíření.</div>
</div>
<div class=class="c-str">"switch switch--off"></div>
</div>
<div class=class="c-str">"row-between gap-class="c-num">4" style=class="c-str">"padding: 14px class="c-num">0;">
<div>
<div class=class="c-str">"text-sm font-semibold">Paušální daň</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">Fixní měsíční zálohy na výpočetní model — zkontroluj způsobilost vstupů.</div>
</div>
<div class=class="c-str">"switch switch--off"></div>
</div>
<label class=class="c-str">"row gap-class="c-num">3" style=class="c-str">"cursor: pointer;">
<input type=class="c-str">"checkbox" checked style=class="c-str">"accent-color: var(--brand-class="c-num">500); width: 18px; height: 18px;" />
<span class=class="c-str">"text-sm"><strong>Uplatnit základní slevu</strong> na poplatníka (class="c-num">30 class="c-num">840 Kč za rok class="c-num">2026 v mocku).</span>
</label>
</div>
<div class=class="c-str">"card-footer row-between gap-class="c-num">4" style=class="c-str">"flex-wrap: wrap;">
<span class=class="c-str">"text-xs muted">Přesné odvody včetně stropů použije produkční modul při párování s backendem OSVČ.</span>
<button type=class="c-str">"button" class=class="c-str">"btn btn--primary"><i data-icon=class="c-str">"refresh"></i>Přepočítat (mock)</button>
</div>
</div>
</div>
<aside class=class="c-str">"osvc-aside">
<div class=class="c-str">"osvc-result">
<div class=class="c-str">"text-xs font-bold uppercase tracking-wider muted" style=class="c-str">"letter-spacing: class="c-num">0.08em;">Čistě po modelu vzorku</div>
<div class=class="c-str">"osvc-result-val">class="c-num">336 class="c-num">360<span class=class="c-str">"osvc-result-unit">Kč / rok</span></div>
<div class=class="c-str">"text-sm muted" style=class="c-str">"margin-top: 8px;">
Průměr <strong class=class="c-str">"mono text-sm" style=class="c-str">"color: var(--ink-class="c-num">2);">class="c-num">28 class="c-num">030 Kč</strong> měsíčně (lineární rozklad)
</div>
<div class=class="c-str">"text-xs muted" style=class="c-str">"margin-top: 14px;">
Rozklad příjmu příkladově při class="c-num">60 % paušálu, class="c-num">15 % daň bez paušální daně na příjem, odvody class="c-num">29,class="c-num">2 % / class="c-num">13,class="c-num">5 % ze ZVZ.
</div>
<div class=class="c-str">"osvc-flow" title=class="c-str">"Podíly: výdaje · odvody+daň · čistě">
<span></span><span></span><span></span>
</div>
<div class=class="c-str">"row gap-class="c-num">6" style=class="c-str">"margin-top: 8px; justify-content: space-between;">
<span class=class="c-str">"text-xs muted">výdaje ~class="c-num">60 %</span>
<span class=class="c-str">"text-xs muted">odvod + daň ~class="c-num">12 %</span>
<span class=class="c-str">"text-xs muted">čistě ~class="c-num">28 %</span>
</div>
</div>
<div class=class="c-str">"card" style=class="c-str">"padding: class="c-num">0; overflow: hidden;">
<div class=class="c-str">"card-header" style=class="c-str">"border-bottom: 1px solid var(--border-subtle);"><div class=class="c-str">"card-title">Kde peníze „zmizí“</div></div>
<div class=class="c-str">"card-body" style=class="c-str">"padding-top: 12px;">
<div class=class="c-str">"osvc-mini-kpi">
<div>
<div class=class="c-str">"text-xs muted">Daň FoS</div>
<div class=class="c-str">"text-base font-semibold mono">−class="c-num">41 class="c-num">160</div>
<div class=class="c-str">"text-xs muted">Kč</div>
</div>
<div>
<div class=class="c-str">"text-xs muted">Sociální</div>
<div class=class="c-str">"text-base font-semibold mono">−class="c-num">70 class="c-num">080</div>
<div class=class="c-str">"text-xs muted">Kč</div>
</div>
<div>
<div class=class="c-str">"text-xs muted">Zdraví</div>
<div class=class="c-str">"text-base font-semibold mono">−class="c-num">32 class="c-num">400</div>
<div class=class="c-str">"text-xs muted">Kč</div>
</div>
</div>
</div>
</div>
<div class=class="c-str">"card">
<div class=class="c-str">"card-header row-between gap-class="c-num">2">
<div class=class="c-str">"card-title">Řádkový rozpis</div>
<span class=class="c-str">"badge badge--success" style=class="c-str">"font-size: 10px;">součet OK</span>
</div>
<div class=class="c-str">"card-body" style=class="c-str">"padding-top: class="c-num">0;">
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Hrubé příjmy</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">Bez DPH, stavy faktur z roku class="c-num">2026</div>
</div>
<div class=class="c-str">"osvc-line-strong">class="c-num">1 class="c-num">200 class="c-num">000 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Paušální výdaje</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">class="c-num">60 % z obratu (ukázka)</div>
</div>
<div class=class="c-str">"osvc-line-strong text-danger">−class="c-num">720 class="c-num">000 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Základ daně</div>
</div>
<div class=class="c-str">"osvc-line-strong">class="c-num">480 class="c-num">000 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Daň z příjmů fyzických osob</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">class="c-num">15 % ze základu</div>
</div>
<div class=class="c-str">"osvc-line-strong text-danger">−class="c-num">72 class="c-num">000 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Základní sleva na poplatníka</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">class="c-num">30 class="c-num">840 Kč / rok</div>
</div>
<div class=class="c-str">"osvc-line-strong text-success">+class="c-num">30 class="c-num">840 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Daň po slevě</div>
</div>
<div class=class="c-str">"osvc-line-strong text-danger">−class="c-num">41 class="c-num">160 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Vyměřovací základ pro odvody</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">class="c-num">50 % ze základu daně (mock)</div>
</div>
<div class=class="c-str">"osvc-line-strong">class="c-num">240 class="c-num">000 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Sociální pojištění</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">class="c-num">29,class="c-num">2 % ze ZVZ · min. záloha class="c-num">5 class="c-num">720 Kč / měs.</div>
</div>
<div class=class="c-str">"osvc-line-strong text-danger">−class="c-num">70 class="c-num">080 Kč</div>
</div>
<div class=class="c-str">"osvc-line">
<div>
<div class=class="c-str">"font-semibold">Zdravotní pojištění</div>
<div class=class="c-str">"text-xs muted mt-class="c-num">1">class="c-num">13,class="c-num">5 % ze ZVZ · min. záloha class="c-num">3 class="c-num">306 Kč / měs.</div>
</div>
<div class=class="c-str">"osvc-line-strong text-danger">−class="c-num">32 class="c-num">400 Kč</div>
</div>
<div class=class="c-str">"osvc-line" style=class="c-str">"padding-top: 18px; border-top: 2px solid var(--border); margin-top: 4px;">
<div>
<div class=class="c-str">"font-semibold text-base">Čistý modelový zisk</div>
</div>
<div class=class="c-str">"osvc-line-strong text-success" style=class="c-str">"font-size: 18px;">class="c-num">336 class="c-num">360 Kč</div>
</div>
</div>
</div>
<div class=class="c-str">"card">
<div class=class="c-str">"card-header"><div class=class="c-str">"card-title">Parametry backendu (class="c-num">2026)</div></div>
<div class=class="c-str">"card-body">
<div class=class="c-str">"osvc-param-list">
<div><span>Min. sociální záloha</span><span>class="c-num">5 class="c-num">720 Kč / měs.</span></div>
<div><span>Min. zdravotní záloha</span><span>class="c-num">3 class="c-num">306 Kč / měs.</span></div>
<div><span>Paušální daň (měsíc)</span><span>class="c-num">6 class="c-num">365 Kč</span></div>
<div><span>Sazba SP (OSVČ)</span><span>class="c-num">29,class="c-num">2 %</span></div>
<div><span>Sazba ZP</span><span>class="c-num">13,class="c-num">5 %</span></div>
<div><span>Daň z příjmu (základ)</span><span>class="c-num">15 %</span></div>
</div>
</div>
</div>
</aside>
</div>
</div>
</main>
</div>
<script src=class="c-str">"shared/icons.js"></script>
<script src=class="c-str">"shared/shell.js"></script>
</body>
</html>